Texas 2017 - 85th 1st C.S.

Texas House Bill HB387 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	By: King of Hemphill~~, Guillen, Price~~ H.B. No. 387
	1	+	By: King of Hemphill H.B. No. 387
2	2
3	3
4	4		A BILL TO BE ENTITLED
5	5		AN ACT
6	6		relating to the extension of additional state aid for tax reduction
7	7		provided to certain school districts.
8	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9		ARTICLE 1. EXTENSION OF ADDITIONAL STATE AID FOR TAX REDUCTION
10	10		SECTION 1.01. Section 42.2516, Education Code, is amended
11	11		by amending Subsections (b) and (c-1) and adding Subsections (j),
12	12		(k), (l), and (m) to read as follows:
13	13		(b) Notwithstanding any other provision of this title, but
14	14		subject to Subsections (j), (k), (l), and (m), a school district
15	15		that imposes a maintenance and operations tax at a rate at least
16	16		equal to the product of the state compression percentage multiplied
17	17		by the maintenance and operations tax rate adopted by the district
18	18		for the 2005 tax year is entitled to at least the amount of state
19	19		revenue necessary to provide the district with the sum of:
20	20		(1) the percentage specified by Subsection (i) of the
21	21		amount, as calculated under Subsection (e), of state and local
22	22		revenue per student in weighted average daily attendance for
23	23		maintenance and operations that the district would have received
24	24		during the 2009-2010 school year under Chapter 41 and this chapter,
25	25		as those chapters existed on January 1, 2009, at a maintenance and
26	26		operations tax rate equal to the product of the state compression
27	27		percentage for that year multiplied by the maintenance and
28	28		operations tax rate adopted by the district for the 2005 tax year;
29	29		(2) the percentage specified by Subsection (i) of an
30	30		amount equal to the product of $120 multiplied by the number of
31	31		students in weighted average daily attendance in the district; and
32	32		(3) any amount to which the district is entitled under
33	33		Section 42.106.
34	34		(c-1) Revenue generated by the portion of a district's
35	35		maintenance and operations tax rate included in calculating the
36	36		district's compressed tax rate under Section 42.101(a-1) and local
37	37		share under Section 42.252(a-1) is included in determining the
38	38		amount to which a district is entitled under this section, but may
39	39		not increase the total amount of revenue per weighted student to
40	40		which the district is entitled under this section. This subsection
41	41		expires September 1, 2019 [2017].
42	42		(j) If the commissioner determines that a school district
43	43		would receive additional state aid under this section for the
44	44		2017-2018 or 2018-2019 school year in an amount that is four percent
45	45		or less of the total amount of funding the district is entitled to
46	46		receive under this chapter and Chapter 41, the district is
47	47		ineligible to receive additional state aid under this section for
48	48		the year for which the determination is made and any subsequent
49	49		school year. This subsection expires September 1, 2019.
50	50		(k) If the commissioner determines that a school district is
51	51		not entitled to additional state aid under this section for the
52	52		2016-2017 or a subsequent school year, the district is ineligible
53	53		to receive additional state aid under this section for any school
54	54		year subsequent to the year for which the determination was made.
55	55		This subsection expires September 1, 2019.
56	56		(l) A school district is ineligible for additional state aid
57	57		under this section if the district imposes a maintenance and
58	58		operations tax at a rate that is less than $1.00 per $100 of taxable
59	59		value. This subsection expires September 1, 2019.
60	60		(m) The commissioner shall provide additional state aid
61	61		under this section only if the legislature makes a specific
62	62		appropriation to the agency for that purpose. The amount
63	63		appropriated for purposes of this section may not exceed $200
64	64		million for the state fiscal biennium ending August 31, 2019. This
65	65		subsection expires September 1, 2019.
66	66		SECTION 1.02. Section 42.2518(a), Education Code, is
67	67		amended to read as follows:
68	68		(a) For the 2015-2016 through 2018-2019 [and 2016-2017]
69	69		school years, a school district is entitled to additional state aid
70	70		to the extent that state and local revenue under this chapter and
71	71		Chapter 41 is less than the state and local revenue that would have
72	72		been available to the district under Chapter 41 and this chapter as
73	73		those chapters existed on September 1, 2015, if the increase in the
74	74		residence homestead exemption under Section 1-b(c), Article VIII,
75	75		Texas Constitution, and the additional limitation on tax increases
76	76		under Section 1-b(d) of that article as proposed by S.J.R. 1, 84th
77	77		Legislature, Regular Session, 2015, had not occurred.
78	78		SECTION 1.03. Effective September 1, 2019, Section
79	79		42.2518(a), Education Code, is amended to read as follows:
80	80		(a) Beginning with the 2019-2020 school year [For the
81	81		2015-2016 and 2016-2017 school years], a school district is
82	82		entitled to additional state aid to the extent that state and local
83	83		revenue under this chapter and Chapter 41 is less than the state and
84	84		local revenue that would have been available to the district under
85	85		Chapter 41 and this chapter as those chapters existed on September
86	86		1, 2015, excluding any state aid that would have been provided under
87	87		former Section 42.2516, if the increase in the residence homestead
88	88		exemption under Section 1-b(c), Article VIII, Texas Constitution,
89	89		and the additional limitation on tax increases under Section 1-b(d)
90	90		of that article as proposed by S.J.R. 1, 84th Legislature, Regular
91	91		Session, 2015, had not occurred.
92	92		SECTION 1.04. Notwithstanding Chapter 4 (S.B. 1), Acts of
93	93		the 82nd Legislature, 1st Called Session, 2011, the following
94	94		provisions are effective September 1, 2019:
95	95		(1) Section 57.03, Chapter 4 (S.B. 1), Acts of the 82nd
96	96		Legislature, 1st Called Session, 2011, which amended Section
97	97		12.106(a), Education Code;
98	98		(2) Section 57.18, Chapter 4 (S.B. 1), Acts of the 82nd
99	99		Legislature, 1st Called Session, 2011, which amended the heading to
100	100		Section 42.2516, Education Code;
101	101		(3) Section 57.19, Chapter 4 (S.B. 1), Acts of the 82nd
102	102		Legislature, 1st Called Session, 2011, which amended Section
103	103		42.2516(a), Education Code;
104	104		(4) Section 57.23, Chapter 4 (S.B. 1), Acts of the 82nd
105	105		Legislature, 1st Called Session, 2011, which amended Section
106	106		42.253(h), Education Code;
107	107		(5) Section 57.29, Chapter 4 (S.B. 1), Acts of the 82nd
108	108		Legislature, 1st Called Session, 2011, which amended Section
109	109		26.08(i), Tax Code;
110	110		(6) Section 57.32(a), Chapter 4 (S.B. 1), Acts of the
111	111		82nd Legislature, 1st Called Session, 2011, which repealed various
112	112		provisions of the Education Code; and
113	113		(7) Section 57.32(b), Chapter 4 (S.B. 1), Acts of the
114	114		82nd Legislature, 1st Called Session, 2011, which repealed Sections
115	115		26.08(i-1) and (j), Tax Code.
116	116		SECTION 1.05. Section 42.2518(e), Education Code, is
117	117		repealed.
118	118		SECTION 1.06. Section 18, Chapter 465 (S.B. 1), Acts of the
119	119		84th Legislature, Regular Session, 2015, which added Section
120	120		42.2518, Education Code, effective September 1, 2017, is repealed.
121	121		ARTICLE 2. PROVISION OF ADDITIONAL STATE AID FOR TAX REDUCTION
122	122		SECTION 2.01. Subchapter E, Chapter 42, Education Code, is
123	123		amended by adding Section 42.25162 to read as follows:
124	124		Sec. 42.25162. ADDITIONAL STATE AID FOR CERTAIN SCHOOL
125	125		DISTRICTS. (a) This section applies only to a school district that
126	126		received for the 2016-2017 school year additional state aid under
127	127		Section 42.2516.
128	128		(b) Except as provided by Subsection (c), (d), (e), or (f),
129	129		a school district to which this section applies is entitled to the
130	130		additional state aid for the 2017-2018 and 2018-2019 school years
131	131		that would have been provided to the district for those school years
132	132		under Section 42.2516, as that section existed on January 1, 2017,
133	133		based on the percentage reduction for purposes of former Section
134	134		42.2516(i) established by appropriation for the 2016-2017 school
135	135		year.
136	136		(c) If the commissioner determines that a school district
137	137		would receive additional state aid under this section for the
138	138		2017-2018 or 2018-2019 school year in an amount that is four percent
139	139		or less of the total amount of funding the district is entitled to
140	140		receive under this chapter and Chapter 41, the district is
141	141		ineligible to receive additional state aid under this section for
142	142		the year for which the determination is made and any subsequent
143	143		school year.
144	144		(d) If the commissioner determines that a school district is
145	145		not entitled to additional state aid under this section for the
146	146		2017-2018 school year, the district is ineligible to receive
147	147		additional state aid under this section for the 2018-2019 school
148	148		year.
149	149		(e) A school district is ineligible for additional state aid
150	150		under this section if the district imposes a maintenance and
151	151		operations tax at a rate that is less than $1.00 per $100 of taxable
152	152		value.
153	153		(f) The commissio
154	154		ner shall provide additional state aid
155	155		under this section only if the legislature makes a specific
156	156		appropriation to the agency for that purpose. The amount
157	157		appropriated for purposes of this section may not exceed $200
158	158		million for the state fiscal biennium ending August 31, 2019.
159	159		(g) Additional funding to which a school district is
160	160		entitled under Section 42.2523 or 42.2524 is in addition to the
161	161		amount of funding to which the district is entitled under this
162	162		section.
163	163		(h) For purposes of Section 26.08(i), Tax Code, state funds
164	164		distributed to a district under this section are included.
165	165		(i) The commissioner shall adopt rules necessary to
166	166		implement this section.
167	167		(j) This section expires September 1, 2019.
168	168		SECTION 2.02. Section 42.2518(a), Education Code, as
169	169		effective September 1, 2017, is amended to read as follows:
170	170		(a) Beginning with the 2017-2018 school year, a school
171	171		district is entitled to additional state aid to the extent that
172	172		state and local revenue under this chapter and Chapter 41 is less
173	173		than the state and local revenue that would have been available to
174	174		the district under Chapter 41 and this chapter as those chapters
175	175		existed on September 1, 2015, [excluding any state aid that would
176	176		have been provided under former Section 42.2516,] if the increase
177	177		in the residence homestead exemption under Section 1-b(c), Article
178	178		VIII, Texas Constitution, and the additional limitation on tax
179	179		increases under Section 1-b(d) of that article as proposed by
180	180		S.J.R. 1, 84th Legislature, Regular Session, 2015, had not
181	181		occurred.
182	182		SECTION 2.03. Effective September 1, 2019, Section
183	183		42.2518(a), Education Code, as effective September 1, 2017, is
184	184		amended to read as follows:
185	185		(a) Beginning with the 2019-2020 [2017-2018] school year, a
186	186		school district is entitled to additional state aid to the extent
187	187		that state and local revenue under this chapter and Chapter 41 is
188	188		less than the state and local revenue that would have been available
189	189		to the district under Chapter 41 and this chapter as those chapters
190	190		existed on September 1, 2015, excluding any state aid that would
191	191		have been provided under former Section 42.25162 [42.2516], if the
192	192		increase in the residence homestead exemption under Section 1-b(c),
193	193		Article VIII, Texas Constitution, and the additional limitation on
194	194		tax increases under Section 1-b(d) of that article as proposed by
195	195		S.J.R. 1, 84th Legislature, Regular Session, 2015, had not
196	196		occurred.
197	197		ARTICLE 3. EFFECTIVE DATE
198	198		SECTION 3.01. (a) Except as otherwise provided by this
199	199		subsection, this Act takes effect immediately if it receives a vote
200	200		of two-thirds of all the members elected to each house, as provided
201	201		by Section 39, Article III, Texas Constitution. If this Act takes
202	202		effect immediately, Article 2 of this Act has no effect.
203	203		(b) If this Act does not receive the vote necessary for
204	204		immediate effect, this Act, except as otherwise provided by this
205	205		subsection, takes effect on the 91st day after the last day of the
206	206		legislative session. If this Act takes effect on the 91st day after
207	207		the last day of the legislative session, Article 1 of this Act has
208	208		no effect.