Texas 2017 - 85th 1st C.S.

Texas Senate Bill SB67 Compare Versions

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1	1	85S10307 CAE-D
2	2	By: Perry S.B. No. 67
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the basic allotment under the foundation school program
8	8	and the extension of additional state aid for tax reduction
9	9	provided to certain school districts.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	ARTICLE 1. BASIC ALLOTMENT
12	12	SECTION 1.01. Section 42.101(a), Education Code, is amended
13	13	to read as follows:
14	14	(a) For each student in average daily attendance, not
15	15	including the time students spend each day in special education
16	16	programs in an instructional arrangement other than mainstream or
17	17	career and technology education programs, for which an additional
18	18	allotment is made under Subchapter C, a district is entitled to an
19	19	allotment equal to the lesser of $5,140 [$4,765] or the amount that
20	20	results from the following formula:
21	21	A = $5,140 [$4,765] X (DCR/MCR)
22	22	where:
23	23	"A" is the allotment to which a district is entitled;
24	24	"DCR" is the district's compressed tax rate, which is the
25	25	product of the state compression percentage, as determined under
26	26	Section 42.2516, multiplied by the maintenance and operations tax
27	27	rate adopted by the district for the 2005 tax year; and
28	28	"MCR" is the state maximum compressed tax rate, which is the
29	29	product of the state compression percentage, as determined under
30	30	Section 42.2516, multiplied by $1.50.
31	31	ARTICLE 2. EXTENSION OF ADDITIONAL STATE AID FOR TAX REDUCTION
32	32	SECTION 2.01. Section 42.2516, Education Code, is amended
33	33	by amending Subsections (b) and (c-1) and adding Subsections (j)
34	34	and (k) to read as follows:
35	35	(b) Notwithstanding any other provision of this title, but
36	36	subject to Subsections (j) and (k), a school district that imposes a
37	37	maintenance and operations tax at a rate at least equal to the
38	38	product of the state compression percentage multiplied by the
39	39	maintenance and operations tax rate adopted by the district for the
40	40	2005 tax year is entitled to at least the amount of state revenue
41	41	necessary to provide the district with the sum of:
42	42	(1) the percentage specified by Subsection (i) of the
43	43	amount, as calculated under Subsection (e), of state and local
44	44	revenue per student in weighted average daily attendance for
45	45	maintenance and operations that the district would have received
46	46	during the 2009-2010 school year under Chapter 41 and this chapter,
47	47	as those chapters existed on January 1, 2009, at a maintenance and
48	48	operations tax rate equal to the product of the state compression
49	49	percentage for that year multiplied by the maintenance and
50	50	operations tax rate adopted by the district for the 2005 tax year;
51	51	(2) the percentage specified by Subsection (i) of an
52	52	amount equal to the product of $120 multiplied by the number of
53	53	students in weighted average daily attendance in the district; and
54	54	(3) any amount to which the district is entitled under
55	55	Section 42.106.
56	56	(c-1) Revenue generated by the portion of a district's
57	57	maintenance and operations tax rate included in calculating the
58	58	district's compressed tax rate under Section 42.101(a-1) and local
59	59	share under Section 42.252(a-1) is included in determining the
60	60	amount to which a district is entitled under this section, but may
61	61	not increase the total amount of revenue per weighted student to
62	62	which the district is entitled under this section. This subsection
63	63	expires September 1, 2019 [2017].
64	64	(j) Notwithstanding any other provision of this section, a
65	65	school district is entitled to receive additional funding under
66	66	this section for the 2017-2018 and 2018-2019 school years only if:
67	67	(1) the district received additional funding under
68	68	this section for the 2016-2017 school year; and
69	69	(2) the district chose to apply Section 42.101(a-1) to
70	70	the calculation of the district's compressed tax rate under Section
71	71	42.101 for the 2016-2017 school year, if the district was eligible
72	72	for that choice.
73	73	(k) The amount appropriated for purposes of this section may
74	74	not exceed $150 million for the 2017-2018 school year or $75 million
75	75	for the 2018-2019 school year. If the total amount to which school
76	76	districts are entitled under this section for a school year exceeds
77	77	the amount appropriated, the commissioner shall reduce the amount
78	78	each school district is entitled to under this section in the manner
79	79	provided by Section 42.253(h).
80	80	SECTION 2.02. Section 42.2518(a), Education Code, is
81	81	amended to read as follows:
82	82	(a) For the 2015-2016 through 2018-2019 [and 2016-2017]
83	83	school years, a school district is entitled to additional state aid
84	84	to the extent that state and local revenue under this chapter and
85	85	Chapter 41 is less than the state and local revenue that would have
86	86	been available to the district under Chapter 41 and this chapter as
87	87	those chapters existed on September 1, 2015, if the increase in the
88	88	residence homestead exemption under Section 1-b(c), Article VIII,
89	89	Texas Constitution, and the additional limitation on tax increases
90	90	under Section 1-b(d) of that article as proposed by S.J.R. 1, 84th
91	91	Legislature, Regular Session, 2015, had not occurred.
92	92	SECTION 2.03. Effective September 1, 2019, Section
93	93	42.2518(a), Education Code, is amended to read as follows:
94	94	(a) Beginning with the 2019-2020 school year [For the
95	95	2015-2016 and 2016-2017 school years], a school district is
96	96	entitled to additional state aid to the extent that state and local
97	97	revenue under this chapter and Chapter 41 is less than the state and
98	98	local revenue that would have been available to the district under
99	99	Chapter 41 and this chapter as those chapters existed on September
100	100	1, 2015, excluding any state aid that would have been provided under
101	101	former Section 42.2516, if the increase in the residence homestead
102	102	exemption under Section 1-b(c), Article VIII, Texas Constitution,
103	103	and the additional limitation on tax increases under Section 1-b(d)
104	104	of that article as proposed by S.J.R. 1, 84th Legislature, Regular
105	105	Session, 2015, had not occurred.
106	106	SECTION 2.04. Notwithstanding Chapter 4 (S.B. 1), Acts of
107	107	the 82nd Legislature, 1st Called Session, 2011, the following
108	108	provisions are effective September 1, 2019:
109	109	(1) Section 57.03, Chapter 4 (S.B. 1), Acts of the 82nd
110	110	Legislature, 1st Called Session, 2011, which amended Section
111	111	12.106(a), Education Code;
112	112	(2) Section 57.18, Chapter 4 (S.B. 1), Acts of the 82nd
113	113	Legislature, 1st Called Session, 2011, which amended the heading to
114	114	Section 42.2516, Education Code;
115	115	(3) Section 57.19, Chapter 4 (S.B. 1), Acts of the 82nd
116	116	Legislature, 1st Called Session, 2011, which amended Section
117	117	42.2516(a), Education Code;
118	118	(4) Section 57.23, Chapter 4 (S.B. 1), Acts of the 82nd
119	119	Legislature, 1st Called Session, 2011, which amended Section
120	120	42.253(h), Education Code;
121	121	(5) Section 57.29, Chapter 4 (S.B. 1), Acts of the 82nd
122	122	Legislature, 1st Called Session, 2011, which amended Section
123	123	26.08(i), Tax Code;
124	124	(6) Section 57.32(a), Chapter 4 (S.B. 1), Acts of the
125	125	82nd Legislature, 1st Called Session, 2011, which repealed various
126	126	provisions of the Education Code; and
127	127	(7) Section 57.32(b), Chapter 4 (S.B. 1), Acts of the
128	128	82nd Legislature, 1st Called Session, 2011, which repealed Sections
129	129	26.08(i-1) and (j), Tax Code.
130	130	SECTION 2.05. Section 42.2518(e), Education Code, is
131	131	repealed.
132	132	SECTION 2.06. Section 18, Chapter 465 (S.B. 1), Acts of the
133	133	84th Legislature, Regular Session, 2015, which added Section
134	134	42.2518, Education Code, effective September 1, 2017, is repealed.
135	135	ARTICLE 3. PROVISION OF ADDITIONAL STATE AID FOR TAX REDUCTION
136	136	SECTION 3.01. Subchapter E, Chapter 42, Education Code, is
137	137	amended by adding Section 42.25162 to read as follows:
138	138	Sec. 42.25162. ADDITIONAL STATE AID FOR CERTAIN SCHOOL
139	139	DISTRICTS. (a) A school district is entitled to receive additional
140	140	funding under this section for the 2017-2018 and 2018-2019 school
141	141	years only if:
142	142	(1) the district received additional funding under
143	143	Section 42.2516, as that section existed on January 1, 2017, for the
144	144	2016-2017 school year; and
145	145	(2) the district chose to apply Section 42.101(a-1) to
146	146	the calculation of the district's compressed tax rate under Section
147	147	42.101 for the 2016-2017 school year, if the district was eligible
148	148	for that choice.
149	149	(b) Except as provided by Subsection (c), a school district
150	150	described by Subsection (a) is entitled to the additional state aid
151	151	for the 2017-2018 and 2018-2019 school years that would have been
152	152	provided to the district for those school years under Section
153	153	42.2516, as that section existed on January 1, 2017, based on the
154	154	percentage reduction for purposes of former Section 42.2516(i)
155	155	established by appropriation for the 2016-2017 school year.
156	156	(c) The amount appropriated for purposes of this section may
157	157	not exceed $150 million for the 2017-2018 school year or $75 million
158	158	for the 2018-2019 school year. If the total amount to which school
159	159	districts are entitled under this section for a school year exceeds
160	160	the amount appropriated, the commissioner shall reduce the amount
161	161	each school district is entitled to under this section in the manner
162	162	provided by Section 42.253(h).
163	163	(d) Additional funding to which a school district is
164	164	entitled under Section 42.2523 or 42.2524 is in addition to the
165	165	amount of funding to which the district is entitled under this
166	166	section.
167	167	(e) For purposes of Section 26.08(i), Tax Code, state funds
168	168	distributed to a district under this section are included.
169	169	(f) The commissioner shall adopt rules necessary to
170	170	implement this section.
171	171	(g) This section expires September 1, 2019.
172	172	SECTION 3.02. Section 42.2518(a), Education Code, as
173	173	effective September 1, 2017, is amended to read as follows:
174	174	(a) Beginning with the 2017-2018 school year, a school
175	175	district is entitled to additional state aid to the extent that
176	176	state and local revenue under this chapter and Chapter 41 is less
177	177	than the state and local revenue that would have been available to
178	178	the district under Chapter 41 and this chapter as those chapters
179	179	existed on September 1, 2015, [excluding any state aid that would
180	180	have been provided under former Section 42.2516,] if the increase
181	181	in the residence homestead exemption under Section 1-b(c), Article
182	182	VIII, Texas Constitution, and the additional limitation on tax
183	183	increases under Section 1-b(d) of that article as proposed by
184	184	S.J.R. 1, 84th Legislature, Regular Session, 2015, had not
185	185	occurred.
186	186	SECTION 3.03. Effective September 1, 2019, Section
187	187	42.2518(a), Education Code, as effective September 1, 2017, is
188	188	amended to read as follows:
189	189	(a) Beginning with the 2019-2020 [2017-2018] school year, a
190	190	school district is entitled to additional state aid to the extent
191	191	that state and local revenue under this chapter and Chapter 41 is
192	192	less than the state and local revenue that would have been available
193	193	to the district under Chapter 41 and this chapter as those chapters
194	194	existed on September 1, 2015, excluding any state aid that would
195	195	have been provided under former Section 42.25162 [42.2516], if the
196	196	increase in the residence homestead exemption under Section 1-b(c),
197	197	Article VIII, Texas Constitution, and the additional limitation on
198	198	tax increases under Section 1-b(d) of that article as proposed by
199	199	S.J.R. 1, 84th Legislature, Regular Session, 2015, had not
200	200	occurred.
201	201	ARTICLE 4. EFFECTIVE DATE
202	202	SECTION 4.01. (a) Except as otherwise provided by this Act
203	203	or subsection, this Act takes effect immediately if it receives a
204	204	vote of two-thirds of all the members elected to each house, as
205	205	provided by Section 39, Article III, Texas Constitution. If this
206	206	Act takes effect immediately, Article 3 of this Act has no effect.
207	207	(b) If this Act does not receive the vote necessary for
208	208	immediate effect, this Act, except as otherwise provided by this
209	209	Act or subsection, takes effect on the 91st day after the last day
210	210	of the legislative session. If this Act takes effect on the 91st
211	211	day after the last day of the legislative session, Article 2 of this
212	212	Act has no effect.