By: Meyer, Burrows, Bonnen, Thierry, Raymond, H.B. No. 1
et al.
A BILL TO BE ENTITLED
AN ACT
relating to a reduction in the maximum compressed tax rate of a
school district and additional state aid for certain school
districts impacted by compression.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter F, Chapter 48, Education Code, is
amended by adding Sections 48.2555 and 48.283 to read as follows:
Sec. 48.2555. MAXIMUM COMPRESSED TAX RATE FOR 2023-2024
SCHOOL YEAR. (a) Notwithstanding any other provision of this title
or Chapter 26, Tax Code, for the 2023-2024 school year, the
commissioner shall calculate the value of a school district's
maximum compressed tax rate by determining the district's maximum
compressed rate under Section 48.2551 or 48.2552(b), if applicable,
and reducing the tax rate determined under the applicable section
by $0.162.
(b) If a school district's maximum compressed tax rate as
calculated under Subsection (a) would be less than 90 percent of
another school district's maximum compressed tax rate under
Subsection (a), the district's maximum compressed tax rate is the
value at which the district's maximum compressed tax rate would be
equal to 90 percent of the other district's maximum compressed tax
rate.
(c) Notwithstanding any other provision of this title or
Chapter 26, Tax Code, for purposes of determining funding for
school districts for the 2023-2024 school year, a reference in any
of the following provisions of law to a school district's maximum
compressed tax rate or maximum compressed rate as determined under
Section 48.2551 means the maximum compressed tax rate determined
for the district under this section:
(1) Section 13.054(f);
(2) Section 45.003(d);
(3) Section 45.0032(a);
(4) Section 48.051(a);
(5) Sections 48.2553(a) and (e); and
(6) Section 26.08(n), Tax Code.
(d) For purposes of Section 30.003(f-1), a reference in that
section to Section 48.2551 includes this section.
(e) Notwithstanding any other provision of this title, for
purposes of determining a school district's maximum compressed tax
rate under Section 48.2551 for the 2024-2025 school year, the value
of the district's "PYMCR" is the maximum compressed tax rate
determined for the district under this section for the preceding
school year.
(f) This section expires September 1, 2025.
Sec. 48.283. ADDITIONAL STATE AID FOR CERTAIN DISTRICTS
IMPACTED BY COMPRESSION. (a) For the 2023-2024 and 2024-2025
school years, a school district that received an adjustment under
Section 48.257(b) for the 2022-2023 school year is entitled to
additional state aid in an amount equal to the difference, if the
difference is greater than zero, between:
(1) the amount of state and local revenue that would
have been available to the district under this chapter and Chapter
49 for the current school year if the district's maximum compressed
tax rate had not been reduced under Section 48.2555, as added by
H.B. 1, Acts of the 88th Legislature, 1st Called Session, 2023; and
(2) the amount of state and local revenue available to
the district under this chapter and Chapter 49 for the current
school year.
(b) This section expires September 1, 2026.
SECTION 2. Section 26.09, Tax Code, is amended by adding
Subsections (a-1) and (a-2) to read as follows:
(a-1) The assessor for a school district shall calculate the
amount of tax imposed by the district on property for the 2023 tax
year based on:
(1) the tax rate adopted by the governing body of the
district under Section 26.05; and
(2) the tax rate described by Subdivision (1), less:
(A) $0.162; or
(B) if the district is subject to Section
48.2555(b), Education Code, the amount of the tax reduction
received by the district determined by the commissioner under that
section.
(a-2) This subsection and Subsection (a-1) expire December
31, 2024.
SECTION 3. Section 31.01, Tax Code, is amended by adding
Subsections (d-2), (d-3), and (d-4) to read as follows:
(d-2) This subsection applies only to taxes imposed by a
school district for the 2023 tax year. Notwithstanding the deadline
prescribed by Subsection (a), the assessor for a school district
shall mail the district's tax bills by December 15 as provided by
this subsection. If the constitutional amendment proposed by the
88th Legislature, 1st Called Session, 2023, excepting certain
appropriations to pay for school district ad valorem tax relief
from the constitutional limitation on the rate of growth of
appropriations is approved by the voters, the assessor for the
school district shall prepare the tax bill using the amount of tax
computed under Section 26.09(a-1)(2). If the constitutional
amendment is not approved by the voters, the assessor for the school
district shall prepare the tax bill using the amount of tax computed
under Section 26.09(a-1)(1).
(d-3) This subsection applies only to a tax bill mailed by
the assessor for a school district that includes only taxes imposed
by taxing units other than the school district. In addition to the
information required under Subsection (c), for the 2023 tax year, a
tax bill or separate statement accompanying the tax bill shall
include a statement in substantially the following form:
"School district tax bills will be mailed later than usual
this year, but not later than December 15th, to allow time to
determine whether the constitutional amendment proposed by the 88th
Legislature, 1st Called Session, 2023, excepting certain
appropriations to pay for school district ad valorem tax relief
from the constitutional limitation on the rate of growth of
appropriations is approved by the voters."
(d-4) This subsection and Subsections (d-2) and (d-3)
expire December 31, 2024.
SECTION 4. (a) Except as provided by Subsection (b) of this
section:
(1) this Act takes effect immediately if it receives a
vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution; and
(2) if this Act does not receive the vote necessary for
immediate effect, this Act takes effect on the 91st day after the
last day of the legislative session.
(b) Section 1 of this Act takes effect on the date on which
the constitutional amendment proposed by the 88th Legislature, 1st
Called Session, 2023, excepting certain appropriations to pay for
school district ad valorem tax relief from the constitutional
limitation on the rate of growth of appropriations takes effect. If
that amendment is not approved by the voters, Section 1 of this Act
has no effect.