By: Taylor S.R. No. 851
SENATE RESOLUTION
BE IT RESOLVED by the Senate of the State of Texas, 86th
Legislature, Regular Session, 2019, That Senate Rule 12.03 be
suspended in part as provided by Senate Rule 12.08 to enable the
conference committee appointed to resolve the differences on
House Bill 3 (public school finance and public education;
creating a criminal offense; authorizing the imposition of a fee)
to consider and take action on the following matters:
(1) Senate Rule 12.03(1), is suspended to permit the
committee to amend text not in disagreement in proposed SECTION
1.004 of the bill, amending Section 325.084, Education Code, to
read as follows:
SECTION 1.004. (a) Effective September 1, 2019, Section
25.084(b), Education Code, is amended to read as follows:
(b) The operation of schools year-round by a district
does not affect the amount of state funds to which the district is
entitled under Chapter 48 [42].
(b) Effective September 1, 2020, Section 25.084,
Education Code, is amended by amending Subsection (b) and adding
Subsection (c) to read as follows:
Explanation: The change is necessary to delay the
implementation of certain provisions of Section 25.084,
Education Code.
(2) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in proposed
SECTION 1.009 of the bill, in added Section 45.0032(e), Education
Code, to read as follows:
(e) For the 2019 tax year, Section 48.202(f) applies to a
district's maintenance and operations tax rate after adjusting
the district's rate in accordance with this section. This
subsection expires September 1, 2020.
Explanation: The addition is necessary to determine the
application of Section 48.202(f), Education Code, to a school
district's maintenance and operations tax rate for the 2019 tax
year.
(3) Senate Rule 12.03(1), is suspended to permit the
committee to amend text not in disagreement in proposed SECTION
1.014 of the bill, adding Section 48.0051, Education Code, to
read as follows:
SECTION 1.014. Effective September 1, 2020, Subchapter
A, Chapter 48, Education Code, as added by this Act, is amended by
adding Section 48.0051 to read as follows:
Explanation: The change is necessary to delay the
implementation of Section 48.0051, Education Code.
(4) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in SECTION
1.014 of the bill, in added Section 48.0051, Education Code, to
read as follows:
(f) A school district or open-enrollment charter school
may use funding attributable to the incentive provided under this
section to pay costs associated with providing academic
instruction in a voluntary summer program for students enrolled
in the district or school.
Explanation: The addition is necessary to allow school
districts and open-enrollment charter schools to use certain
funding to pay costs associated with certain summer programs.
(5) Senate Rule 12.03(1), is suspended to permit the
committee to amend text not in disagreement in proposed SECTION
1.015 of the bill, in transferred, redesignated, and amended
Sections 48.006(a) and (c), Education Code, to read as follows:
(a) The [From funds specifically appropriated for the
purpose or other funds available to the commissioner for that
purpose, the] commissioner may [shall] adjust the average daily
attendance of a school district all or part of which is located in
an area declared a disaster area by the governor under Chapter
418, Government Code, if the district experiences a decline in
average daily attendance that is reasonably attributable to the
impact of the disaster.
(c) The commissioner may [shall] make the adjustment
under [required by] this section for the two-year period
following the date of the governor's initial proclamation or
executive order declaring the state of disaster.
Explanation: The changes are necessary to give the
commissioner discretion in adjusting the average daily
attendance of a school district located wholly or partly in a
disaster area.
(6) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in proposed
SECTION 1.019 of the bill, in added Sections 48.011(a-1), (b),
and (d), Education Code, to read as follows:
(a-1) The commissioner may modify dates relating to the
adoption of a school district's maintenance and operations tax
rate and, if applicable, an election required for the district to
adopt that rate as necessary to implement the changes made by
H.B. 3, 86th Legislature, Regular Session, 2019.
(b) Before making an adjustment under Subsection (a) or
(a-1), the commissioner shall notify and must receive approval
from the Legislative Budget Board and the office of the governor.
(d) Beginning with the 2021-2022 school year, the
commissioner may not make an adjustment under Subsection (a) or
(a-1).
Explanation: The addition is necessary to permit the
commissioner to modify dates relating to a school district's
maintenance and operations tax rate after receiving approval
from the Legislative Budget Board and the office of the governor
until the beginning of the 2021-2022 school year.
(7) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in proposed
SECTION 1.021 of the bill, in transferred, redesignated, and
amended Section 48.051, Education Code, to read as follows:
(d) In this section, "compensation" includes benefits
such as insurance premiums.
Explanation: The addition is necessary to include
benefits in the definition of "compensation."
(8) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in proposed
SECTION 1.024 of the bill, in added Section 48.101, Education
Code, to read as follows:
(d) Instead of the allotment under Subsection (b) or
(c)(1), a school district that has fewer than 300 students in
average daily attendance and is the only school district located
in and operating in a county is entitled to an annual allotment
for each student in average daily attendance based on the
following formula:
AA = ((1,600 - ADA) X .00047) X BA
Explanation: The addition is necessary to provide an
allotment for school districts with fewer than 300 students in
average daily attendance that are the only district located in
and operating in a county.
(9) Senate Rule 12.03(1), is suspended to permit the
committee to amend text not in disagreement in proposed SECTION
1.025 of the bill, in transferred, redesignated, and amended
Section 48.102(h), Education Code, to read as follows:
(h) At least 55 percent of the funds [Funds] allocated
under this section[, other than an indirect cost allotment
established under State Board of Education rule,] must be used in
the special education program under Subchapter A, Chapter 29.
Explanation: The change is necessary to require a certain
percentage of funding provided by the special education
allotment to be used for a special education program under
Subchapter A, Chapter 29, Education Code.
(10) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill by adding the following new
language to proposed SECTION 1.031 of the bill:
Sec. 48.1101. STUDY ON ALTERNATIVE CAREER READINESS
MEASURES FOR SMALL AND RURAL DISTRICTS. (a) The agency shall
conduct a study on alternative career readiness measures for
small and rural school districts to determine if annual graduates
demonstrate career readiness under Section 48.110(f)(2)(B).
(b) Not later than January 1, 2021, the agency shall
submit to the legislature a report on the results of the study and
any recommendations for legislative or other action.
(c) This section expires September 1, 2021.
Explanation: The addition is necessary to require a study
on alternative career readiness measures for small and rural
school districts to determine if annual graduates demonstrate
career readiness.
(11) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in proposed
SECTION 1.031 of the bill, in added Section 48.112(g), Education
Code, to read as follows:
(g) A district is entitled to receive an increased
allotment under this section in the amount necessary for
reimbursement for any fees paid under Section 21.3521.
Explanation: The addition is necessary to permit a school
district to receive an allotment in an amount necessary for
reimbursement for fees paid under Section 21.3521, Education
Code.
(12) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in proposed
SECTION 1.038 of the bill, in transferred, redesignated, and
amended Section 48.202, Education Code, to read as follows:
(f-1) Notwithstanding Subsection (f), for the 2019-2020
school year, the reduction of a school district's tax rate
required under Subsection (f) applies to the district's total
enrichment tax rate under Section 45.0032(b) minus eight cents.
This subsection expires September 1, 2020.
Explanation: The addition is necessary to determine the
portion of a school district's enrichment tax rate to which the
reduction required under Section 48.202(f-1), Education Code,
applies for the 2019-2020 school year.
(13) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in proposed
SECTION 1.040 of the bill, in transferred, redesignated, and
amended Section 48.256, Education Code, to read as follows:
(d) This subsection applies to a school district in which
the board of trustees entered into a written agreement with a
property owner under Section 313.027, Tax Code, for the
implementation of a limitation on appraised value under
Subchapter B or C, Chapter 313, Tax Code. For purposes of
determining "DPV" under Subsection (a) for a school district to
which this subsection applies, the commissioner shall exclude a
portion of the market value of property not otherwise fully
taxable by the district under Subchapter B or C, Chapter 313, Tax
Code, before the expiration of the subchapter. The comptroller
shall provide information to the agency necessary for this
subsection. A revenue protection payment required as part of an
agreement for a limitation on appraised value shall be based on
the district's taxable value of property for the preceding tax
year.
(e) Subsection (d) does not apply to property that was
the subject of an application under Subchapter B or C, Chapter
313, Tax Code, made after May 1, 2009, that the comptroller
recommended should be disapproved. [A school district must raise
its total local share of the Foundation School Program to be
eligible to receive foundation school fund payments.]
Explanation: The addition is necessary to determine "DPV"
for a school district that has entered into an agreement for the
implementation of a limitation on appraised value under
Subchapter B or C, Chapter 313, Tax Code.
(14) Senate Rule 12.03(1), is suspended to permit the
committee to amend text not in disagreement in proposed SECTION
1.041 of the bill, in added Sections 48.257(a) and (b), Education
Code, to read as follows:
(a) Subject to Subsection (b), if a school district's
tier one local share under Section 48.256 exceeds the district's
entitlement under Section 48.266(a)(1) less the district's
distribution from the state available school fund, the district
must reduce the district's tier one revenue level in accordance
with Chapter 49 to a level not to exceed the district's
entitlement under Section 48.266(a)(1) less the district's
distribution from the state available school fund.
(b) This subsection applies only to a school district to
which Subsection (a) applies. If a district's maintenance and
operations tax collections from the tax rate described by Section
45.0032(a) for the current tax year minus the required reduction
in a district's tier one revenue level under Subsection (a)
results in an amount that is less than the amount of the
district's entitlement under Section 48.266(a)(1) less the
district's distribution from the state available school fund,
the agency shall adjust the amount of the reduction required in
the district's tier one revenue level under Subsection (a) up to
the amount of local funds necessary for the district's
entitlement under Section 48.266(a)(1) less the district's
distribution from the state available school fund.
Explanation: The change is necessary to determine the
amount by which a school district is required to reduce the
district's local revenue level under Section 48.257(a),
Education Code, to a level not to exceed the district's
entitlement less the district's distribution from the state
available school fund.
(15) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill by adding the following new SECTION
to proposed ARTICLE 1 of the bill:
SECTION 1.046. Subchapter G, Chapter 48, Education Code,
as added by this Act, is amended by adding Section 48.302 to read
as follows:
Sec. 48.302. SUBSIDY FOR HIGH SCHOOL EQUIVALENCY
EXAMINATION FOR CERTAIN INDIVIDUALS. (a) In this section,
"commission" means the Texas Workforce Commission.
(b) The agency shall enter into a memorandum of
understanding with the commission for the agency to transfer to
the commission funds specifically appropriated to the agency for
the commission to provide to an individual who is 21 years of age
or older a subsidy in an amount equal to the cost of taking one
high school equivalency examination administered under Section
7.111.
(c) The commission shall adopt rules to implement the
subsidy program described by Subsection (b), including rules
regarding eligibility requirements.
Explanation: The addition is necessary to provide for a
subsidy for certain individuals to take a high school equivalency
examination.
(16) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill by adding proposed SECTION 1.061 to
the bill, amending Section 403.302(d), Government Code, to read
as follows:
SECTION 1.061. Section 403.302(d), Government Code, is
amended to read as follows:
(d) For the purposes of this section, "taxable value"
means the market value of all taxable property less:
(1) the total dollar amount of any residence
homestead exemptions lawfully granted under Section 11.13(b) or
(c), Tax Code, in the year that is the subject of the study for
each school district;
(2) one-half of the total dollar amount of any
residence homestead exemptions granted under Section 11.13(n),
Tax Code, in the year that is the subject of the study for each
school district;
(3) the total dollar amount of any exemptions
granted before May 31, 1993, within a reinvestment zone under
agreements authorized by Chapter 312, Tax Code;
(4) subject to Subsection (e), the total dollar
amount of any captured appraised value of property that:
(A) is within a reinvestment zone created on
or before May 31, 1999, or is proposed to be included within the
boundaries of a reinvestment zone as the boundaries of the zone
and the proposed portion of tax increment paid into the tax
increment fund by a school district are described in a written
notification provided by the municipality or the board of
directors of the zone to the governing bodies of the other taxing
units in the manner provided by former Section 311.003(e), Tax
Code, before May 31, 1999, and within the boundaries of the zone
as those boundaries existed on September 1, 1999, including
subsequent improvements to the property regardless of when made;
(B) generates taxes paid into a tax increment
fund created under Chapter 311, Tax Code, under a reinvestment
zone financing plan approved under Section 311.011(d), Tax Code,
on or before September 1, 1999; and
(C) is eligible for tax increment financing
under Chapter 311, Tax Code;
(5) the total dollar amount of any captured
appraised value of property that:
(A) is within a reinvestment zone:
(i) created on or before December 31,
2008, by a municipality with a population of less than 18,000;
and
(ii) the project plan for which includes
the alteration, remodeling, repair, or reconstruction of a
structure that is included on the National Register of Historic
Places and requires that a portion of the tax increment of the
zone be used for the improvement or construction of related
facilities or for affordable housing;
(B) generates school district taxes that are
paid into a tax increment fund created under Chapter 311, Tax
Code; and
(C) is eligible for tax increment financing
under Chapter 311, Tax Code;
(6) the total dollar amount of any exemptions
granted under Section 11.251 or 11.253, Tax Code;
(7) the difference between the comptroller's
estimate of the market value and the productivity value of land
that qualifies for appraisal on the basis of its productive
capacity, except that the productivity value estimated by the
comptroller may not exceed the fair market value of the land;
(8) the portion of the appraised value of residence
homesteads of individuals who receive a tax limitation under
Section 11.26, Tax Code, on which school district taxes are not
imposed in the year that is the subject of the study, calculated
as if the residence homesteads were appraised at the full value
required by law;
(9) a portion of the market value of property not
otherwise fully taxable by the district at market value because
of[:
[(A)] action required by statute or the
constitution of this state, other than Section 11.311, Tax Code,
that, if the tax rate adopted by the district is applied to it,
produces an amount equal to the difference between the tax that
the district would have imposed on the property if the property
were fully taxable at market value and the tax that the district
is actually authorized to impose on the property, if this
subsection does not otherwise require that portion to be
deducted; [or
[(B) action taken by the district under
Subchapter B or C, Chapter 313, Tax Code, before the expiration
of the subchapter;]
(10) the market value of all tangible personal
property, other than manufactured homes, owned by a family or
individual and not held or used for the production of income;
(11) the appraised value of property the collection
of delinquent taxes on which is deferred under Section 33.06, Tax
Code;
(12) the portion of the appraised value of property
the collection of delinquent taxes on which is deferred under
Section 33.065, Tax Code; and
(13) the amount by which the market value of a
residence homestead to which Section 23.23, Tax Code, applies
exceeds the appraised value of that property as calculated under
that section.
Explanation: The addition is necessary to remove from the
definition of "taxable value" a portion of the market value of
certain property.
(17) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill by adding proposed SECTION 1A.001
to the bill, amending Section 13.054, Education Code, to read as
follows:
SECTION 1A.001. Effective September 1, 2020, Section
13.054, Education Code, is amended by amending Subsection (f) and
adding Subsection (f-1) to read as follows:
(f) For five years beginning with the school year in
which the annexation occurs, a school district shall receive
additional funding under this subsection or Subsection (h). The
amount of funding shall be determined by multiplying the lesser
of the enlarged district's local fund assignment computed under
Section 48.256 [42.252] or the enlarged district's total cost of
tier one by a fraction, the numerator of which is the number of
students residing in the territory annexed to the receiving
district preceding the date of the annexation and the denominator
of which is the number of students residing in the district as
enlarged on the date of the annexation, and multiplying the
resulting product by the quotient of the enlarged district's
maximum compressed tax rate, as determined under Section
48.2551, for the current school year divided by the receiving
district's maximum compressed tax rate, as determined under
Section 48.2551, for the year in which the annexation occurred.
(f-1) Notwithstanding Subsection (f), for an annexation
that occurred before September 1, 2019, for five years beginning
with the school year in which the annexation occurs, a school
district shall receive additional funding under this subsection
or Subsection (h). The amount of funding shall be determined by
multiplying the lesser of the enlarged district's local fund
assignment computed under Section 48.256 or the enlarged
district's total cost of tier one by a fraction, the numerator of
which is the number of students residing in the territory annexed
to the receiving district preceding the date of the annexation
and the denominator of which is the number of students residing
in the district as enlarged on the date of the annexation, and
dividing the receiving district's maximum compressed tax rate,
as determined under Section 48.2551. This subsection expires
September 1, 2021.
Explanation: The addition is necessary to determine an
additional amount of funding to which a district to which
territory is annexed under Section 13.054, Education Code, is
entitled beginning September 1, 2020.
(18) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill by adding the following new
language to SECTION 1A.007 of the bill:
Sec. 48.2554. STUDY ON DISTRICT PROPERTY TAX
COMPRESSION. (a) The Legislative Budget Board, in conjunction
with other appropriate state agencies, shall study possible
methods of providing property tax relief through the reduction of
school district maintenance and operations taxes. The study must
evaluate:
(1) potential sources of revenue that may be used to
reduce school district maintenance and operations taxes;
(2) methods of limiting increases in maintenance
and operations tax revenue that adjust for enrollment growth,
inflation, and other relevant factors; and
(3) for each method of providing property tax relief
considered:
(A) any difference in anticipated benefits to
property taxpayers based on the school district in which the
taxpayer resides;
(B) the cost to the state; and
(C) the anticipated impact on equity in the
public school finance system.
(b) Not later than September 1, 2020, the Legislative
Budget Board shall submit to the governor, the lieutenant
governor, and the speaker of the house of representatives a
report on the results of the study and any recommendations for
legislative or other action.
(c) This section expires September 1, 2021.
Explanation: The addition is necessary to require a study
on methods of providing property tax relief through the reduction
of school district maintenance and operations taxes.
(19) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill by adding proposed SECTION 2.005 to
the bill, adding Section 21.048(a-2), Education Code, to read as
follows:
SECTION 2.005. Section 21.048, Education Code, is
amended by adding Subsection (a-2) to read as follows:
(a-2) The board shall adopt rules that provide that in
order to teach any grade level from prekindergarten through grade
six a person must demonstrate proficiency in the science of
teaching reading on a certification examination for each class of
certificate issued by the board after January 1, 2021.
Explanation: The addition is necessary to require the
State Board for Educator Certification to adopt rules requiring
certain teachers to demonstrate proficiency in the science of
teaching reading on a certification examination.
(20) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill by adding proposed SECTION 2.008 to
the bill, adding Section 21.3521, Education Code, to read as
follows:
SECTION 2.008. Subchapter H, Chapter 21, Education Code,
is amended by adding Section 21.3521 to read as follows:
Sec. 21.3521. LOCAL OPTIONAL TEACHER DESIGNATION SYSTEM.
(a) Subject to Subsection (b), a school district or
open-enrollment charter school may designate a certified
classroom teacher as a master, exemplary, or recognized teacher
for a five-year period based on the results from single year or
multiyear appraisals that comply with Section 21.351 or 21.352.
(b) The commissioner shall establish performance and
validity standards for each local optional teacher designation
system. The performance standards:
(1) must provide a mathematical possibility that
all teachers eligible for a designation may earn the designation;
and
(2) may not require a district to use an assessment
instrument adopted under Section 39.023 to evaluate teacher
performance.
(c) Notwithstanding performance standards established
under Subsection (b), a classroom teacher that holds a National
Board Certification issued by the National Board for
Professional Teaching Standards may be designated as recognized.
(d) The commissioner shall:
(1) ensure that local optional teacher designation
systems:
(A) meet the requirements of this section; and
(B) prioritize high needs campuses; and
(2) enter into a memorandum of understanding with
Texas Tech University to monitor the quality and fairness of
local optional teacher designation systems.
(e) The agency shall develop and provide technical
assistance for school districts and open-enrollment charter
schools that request assistance in implementing a local optional
teacher designation system, including assistance in prioritizing
high needs campuses.
(f) A teacher has no vested property right in a teacher
designation assigned to the teacher under this section. A teacher
designation issued under this section is void in the
determination that the designation was issued improperly.
Subchapters C through H, Chapter 2001, Government Code, do not
apply to the voiding of a teacher designation under this
subsection.
(g) The agency shall periodically conduct evaluations of
the effectiveness of the local optional teacher designation
systems under this section and the teacher incentive allotment
under Section 48.112 and report the results of the evaluations to
the legislature. A school district or open-enrollment charter
school that has implemented a local optional teacher designation
system or received funds under the teacher incentive allotment
shall participate in the evaluations.
(h) The agency shall collect information necessary to
implement this section. Information otherwise confidential
remains confidential and is not subject to Chapter 552,
Government Code.
(i) The commissioner may adopt fees to implement this
section. A fee adopted by the agency under this section is not
subject to Sections 2001.0045 and 2001.0221, Government Code.
(j) The commissioner may adopt rules to implement this
section. A decision made by the commissioner under this section
is final and may not be appealed.
Explanation: The addition is necessary to permit school
districts and open-enrollment charter schools to develop local
optional teacher designation systems.
(21) Senate Rule 12.03(1), is suspended to permit the
committee to amend text not in disagreement in proposed SECTION
2.011 of the bill, adding Section 25.085(i), Education Code, to
read as follows:
SECTION 2.011. Effective September 1, 2020, Section
25.085, Education Code, is amended by adding Subsection (i) to
read as follows:
Explanation: The change is necessary to delay the
implementation of Section 25.085(i), Education Code.
(22) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill by adding the following new SECTION
to proposed ARTICLE 2 of the bill:
SECTION 2.013. Subchapter A, Chapter 28, Education Code,
is amended by adding Section 28.0062 to read as follows:
Sec. 28.0062. READING STANDARDS FOR KINDERGARTEN THROUGH
THIRD GRADE. (a) Each school district and open-enrollment
charter school shall:
(1) provide for the use of a phonics curriculum that
uses systematic direct instruction in kindergarten through third
grade to ensure all students obtain necessary early literacy
skills;
(2) ensure that:
(A) not later than the 2021-2022 school year,
each classroom teacher in kindergarten or first, second, or third
grade and each principal at a campus with kindergarten or first,
second, or third grade has attended a teacher literacy
achievement academy developed under Section 21.4552; and
(B) each classroom teacher and each principal
initially employed in a grade level or at a campus described by
Paragraph (A) for the 2021-2022 school year or a subsequent
school year has attended a teacher literacy achievement academy
developed under Section 21.4552 before the teacher's or
principal's first year of placement in that grade level or
campus; and
(3) certify to the agency that the district or
school:
(A) prioritizes placement of highly effective
teachers in kindergarten through second grade; and
(B) has integrated reading instruments used to
diagnose reading development and comprehension to support each
student in prekindergarten through third grade.
(b) The agency shall provide assistance to school
districts and open-enrollment charter schools in complying with
the requirements under this section.
(c) The agency shall:
(1) monitor the implementation of this section; and
(2) periodically report to the legislature on the
implementation of this section and the effectiveness of this
section in improving educational outcomes.
(d) The commissioner shall establish an advisory board to
assist the agency in fulfilling the agency's duties under this
section. Chapter 2110, Government Code, does not apply to the
advisory board.
(e) The commissioner may adopt rules to implement this
section.
Explanation: The addition is necessary to provide reading
standards for kindergarten through third grade.
(23) Senate Rule 12.03(4), is suspended to permit the
committee to add text on a matter not included in either the house
or senate version of the bill in proposed SECTION 4.001 of the
bill by repealing Section 403.302(m), Government Code.
Explanation: The addition is necessary to repeal Section
403.302(m), Government Code, which is no longer necessary with
the addition of Section 48.256(e), Education Code.
(24) Senate Rule 12.03(3), is suspended to permit the
committee to add text on a matter not in disagreement in proposed
SECTION 5.002 of the bill, in the transition language, to read as
follows:
SECTION 5.002. Except as otherwise provided by this Act,
Section 26.08, Tax Code, as amended by this Act, applies
beginning with the 2019 tax year. A school district is required
to calculate the district's rollback tax rate for the 2019 tax
year in the manner provided by Section 26.08, Tax Code, as
amended by this Act, regardless of whether the district has
already calculated that rate or adopted a tax rate for the 2019
tax year before September 1, 2019.
Explanation: The addition is necessary to ensure a school
district calculates the district's rollback tax rate for the 2019
tax year in accordance with Section 26.08, Tax Code, as amended
by the bill.