Texas 2023 - 88th 1st C.S.

Texas House Bill HB1 Compare Versions

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1	1	By: Meyer, Burrows, Bonnen, Thierry, Raymond, H.B. No. 1
2	2	et al.
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a reduction in the maximum compressed tax rate of a
8	8	school district and additional state aid for certain school
9	9	districts impacted by compression.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subchapter F, Chapter 48, Education Code, is
12	12	amended by adding Sections 48.2555 and 48.283 to read as follows:
13	13	Sec. 48.2555. MAXIMUM COMPRESSED TAX RATE FOR 2023-2024
14	14	SCHOOL YEAR. (a) Notwithstanding any other provision of this title
15	15	or Chapter 26, Tax Code, for the 2023-2024 school year, the
16	16	commissioner shall calculate the value of a school district's
17	17	maximum compressed tax rate by determining the district's maximum
18	18	compressed rate under Section 48.2551 or 48.2552(b), if applicable,
19	19	and reducing the tax rate determined under the applicable section
20	20	by $0.162.
21	21	(b) If a school district's maximum compressed tax rate as
22	22	calculated under Subsection (a) would be less than 90 percent of
23	23	another school district's maximum compressed tax rate under
24	24	Subsection (a), the district's maximum compressed tax rate is the
25	25	value at which the district's maximum compressed tax rate would be
26	26	equal to 90 percent of the other district's maximum compressed tax
27	27	rate.
28	28	(c) Notwithstanding any other provision of this title or
29	29	Chapter 26, Tax Code, for purposes of determining funding for
30	30	school districts for the 2023-2024 school year, a reference in any
31	31	of the following provisions of law to a school district's maximum
32	32	compressed tax rate or maximum compressed rate as determined under
33	33	Section 48.2551 means the maximum compressed tax rate determined
34	34	for the district under this section:
35	35	(1) Section 13.054(f);
36	36	(2) Section 45.003(d);
37	37	(3) Section 45.0032(a);
38	38	(4) Section 48.051(a);
39	39	(5) Sections 48.2553(a) and (e); and
40	40	(6) Section 26.08(n), Tax Code.
41	41	(d) For purposes of Section 30.003(f-1), a reference in that
42	42	section to Section 48.2551 includes this section.
43	43	(e) Notwithstanding any other provision of this title, for
44	44	purposes of determining a school district's maximum compressed tax
45	45	rate under Section 48.2551 for the 2024-2025 school year, the value
46	46	of the district's "PYMCR" is the maximum compressed tax rate
47	47	determined for the district under this section for the preceding
48	48	school year.
49	49	(f) This section expires September 1, 2025.
50	50	Sec. 48.283. ADDITIONAL STATE AID FOR CERTAIN DISTRICTS
51	51	IMPACTED BY COMPRESSION. (a) For the 2023-2024 and 2024-2025
52	52	school years, a school district that received an adjustment under
53	53	Section 48.257(b) for the 2022-2023 school year is entitled to
54	54	additional state aid in an amount equal to the difference, if the
55	55	difference is greater than zero, between:
56	56	(1) the amount of state and local revenue that would
57	57	have been available to the district under this chapter and Chapter
58	58	49 for the current school year if the district's maximum compressed
59	59	tax rate had not been reduced under Section 48.2555, as added by
60	60	H.B. 1, Acts of the 88th Legislature, 1st Called Session, 2023; and
61	61	(2) the amount of state and local revenue available to
62	62	the district under this chapter and Chapter 49 for the current
63	63	school year.
64	64	(b) This section expires September 1, 2026.
65	65	SECTION 2. Section 26.09, Tax Code, is amended by adding
66	66	Subsections (a-1) and (a-2) to read as follows:
67	67	(a-1) The assessor for a school district shall calculate the
68	68	amount of tax imposed by the district on property for the 2023 tax
69	69	year based on:
70	70	(1) the tax rate adopted by the governing body of the
71	71	district under Section 26.05; and
72	72	(2) the tax rate described by Subdivision (1), less:
73	73	(A) $0.162; or
74	74	(B) if the district is subject to Section
75	75	48.2555(b), Education Code, the amount of the tax reduction
76	76	received by the district determined by the commissioner under that
77	77	section.
78	78	(a-2) This subsection and Subsection (a-1) expire December
79	79	31, 2024.
80	80	SECTION 3. Section 31.01, Tax Code, is amended by adding
81	81	Subsections (d-2), (d-3), and (d-4) to read as follows:
82	82	(d-2) This subsection applies only to taxes imposed by a
83	83	school district for the 2023 tax year. Notwithstanding the deadline
84	84	prescribed by Subsection (a), the assessor for a school district
85	85	shall mail the district's tax bills by December 15 as provided by
86	86	this subsection. If the constitutional amendment proposed by the
87	87	88th Legislature, 1st Called Session, 2023, excepting certain
88	88	appropriations to pay for school district ad valorem tax relief
89	89	from the constitutional limitation on the rate of growth of
90	90	appropriations is approved by the voters, the assessor for the
91	91	school district shall prepare the tax bill using the amount of tax
92	92	computed under Section 26.09(a-1)(2). If the constitutional
93	93	amendment is not approved by the voters, the assessor for the school
94	94	district shall prepare the tax bill using the amount of tax computed
95	95	under Section 26.09(a-1)(1).
96	96	(d-3) This subsection applies only to a tax bill mailed by
97	97	the assessor for a school district that includes only taxes imposed
98	98	by taxing units other than the school district. In addition to the
99	99	information required under Subsection (c), for the 2023 tax year, a
100	100	tax bill or separate statement accompanying the tax bill shall
101	101	include a statement in substantially the following form:
102	102	"School district tax bills will be mailed later than usual
103	103	this year, but not later than December 15th, to allow time to
104	104	determine whether the constitutional amendment proposed by the 88th
105	105	Legislature, 1st Called Session, 2023, excepting certain
106	106	appropriations to pay for school district ad valorem tax relief
107	107	from the constitutional limitation on the rate of growth of
108	108	appropriations is approved by the voters."
109	109	(d-4) This subsection and Subsections (d-2) and (d-3)
110	110	expire December 31, 2024.
111	111	SECTION 4. (a) Except as provided by Subsection (b) of this
112	112	section:
113	113	(1) this Act takes effect immediately if it receives a
114	114	vote of two-thirds of all the members elected to each house, as
115	115	provided by Section 39, Article III, Texas Constitution; and
116	116	(2) if this Act does not receive the vote necessary for
117	117	immediate effect, this Act takes effect on the 91st day after the
118	118	last day of the legislative session.
119	119	(b) Section 1 of this Act takes effect on the date on which
120	120	the constitutional amendment proposed by the 88th Legislature, 1st
121	121	Called Session, 2023, excepting certain appropriations to pay for
122	122	school district ad valorem tax relief from the constitutional
123	123	limitation on the rate of growth of appropriations takes effect. If
124	124	that amendment is not approved by the voters, Section 1 of this Act
125	125	has no effect.