Texas 2023 - 88th 2nd C.S.

Texas House Bill HB1 Compare Versions

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1	1	88S20069 KJE/CJC/TJB-F
2	2	By: Meyer, Burrows, Bonnen, Raymond, et al. H.B. No. 1
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);
40	40	(6) Section 48.2556; and
41	41	(7) Section 26.08(n), Tax Code.
42	42	(d) For purposes of Section 30.003(f-1), a reference in that
43	43	section to Section 48.2551 includes this section.
44	44	(e) Notwithstanding any other provision of this title, for
45	45	purposes of determining a school district's maximum compressed tax
46	46	rate under Section 48.2551 for the 2024-2025 school year, the value
47	47	of the district's "PYMCR" is the maximum compressed tax rate
48	48	determined for the district under this section for the preceding
49	49	school year.
50	50	(f) This section expires September 1, 2025.
51	51	Sec. 48.283. ADDITIONAL STATE AID FOR CERTAIN DISTRICTS
52	52	IMPACTED BY COMPRESSION. (a) For the 2023-2024 and 2024-2025
53	53	school years, a school district that received an adjustment under
54	54	Section 48.257(b) for the 2022-2023 school year is entitled to
55	55	additional state aid in an amount equal to the difference, if the
56	56	difference is greater than zero, between:
57	57	(1) the amount of state and local revenue that would
58	58	have been available to the district under this chapter and Chapter
59	59	49 for the current school year if the district's maximum compressed
60	60	tax rate had not been reduced under Section 48.2555, as added by
61	61	H.B. ___, Acts of the 88th Legislature, 2nd Called Session, 2023;
62	62	and
63	63	(2) the amount of state and local revenue available to
64	64	the district under this chapter and Chapter 49 for the current
65	65	school year.
66	66	(b) This section expires September 1, 2026.
67	67	SECTION 2. Subchapter F, Chapter 48, Education Code, is
68	68	amended by adding Section 48.25551 to read as follows:
69	69	Sec. 48.25551. INFORMATION REGARDING MAXIMUM COMPRESSED
70	70	TAX RATE FOR 2023-2024 SCHOOL YEAR. (a) As soon as practicable
71	71	after the effective date of H.B. ___, Acts of the 88th Legislature,
72	72	2nd Called Session, 2023, the agency shall:
73	73	(1) calculate and make available each school
74	74	district's maximum compressed tax rate as determined under Section
75	75	48.2555, as added by that Act; and
76	76	(2) make available the information necessary to
77	77	calculate the amounts provided by Section 26.09(a-1), Tax Code.
78	78	(b) For purposes of Section 48.2556, the maximum compressed
79	79	tax rates calculated under this section are preliminary rates for
80	80	the 2023 tax year.
81	81	(c) This section expires September 1, 2024.
82	82	SECTION 3. Section 26.09, Tax Code, is amended by adding
83	83	Subsections (a-1), (a-2), and (a-3) to read as follows:
84	84	(a-1) The assessor for a school district shall calculate the
85	85	amount of tax imposed by the district on property for the 2023 tax
86	86	year based on:
87	87	(1) the tax rate adopted by the governing body of the
88	88	district under Section 26.05; and
89	89	(2) the tax rate described by Subdivision (1), less:
90	90	(A) $0.162; or
91	91	(B) if the district is subject to Section
92	92	48.2555(b), Education Code, as added by H.B. _, Acts of the 88th
93	93	Legislature, 2nd Called Session, 2023, the amount of the tax
94	94	reduction received by the district determined by the commissioner
95	95	under that section.
96	96	(a-2) The assessor for a school district shall prepare the
97	97	district's tax bills for the 2023 tax year based on the amount of
98	98	tax imposed by the district for that tax year as calculated under
99	99	Subsection (a-1)(2) of this section and mail the bills as provided
100	100	by Section 31.01. If the constitutional amendment proposed by the
101	101	88th Legislature, 2nd Called Session, 2023, excepting certain
102	102	appropriations to pay for school district ad valorem tax relief
103	103	from the constitutional limitation on the rate of growth of
104	104	appropriations is not approved by the voters, the assessor for the
105	105	district shall prepare corrected tax bills using the amount of tax
106	106	computed under Subsection (a-1)(1) and mail the corrected bills as
107	107	soon as practicable after the election.
108	108	(a-3) This subsection and Subsections (a-1) and (a-2)
109	109	expire December 31, 2023.
110	110	SECTION 4. Section 26.15, Tax Code, is amended by adding
111	111	Subsection (h) to read as follows:
112	112	(h) The assessor for a school district shall correct the tax
113	113	roll for the district for the 2023 tax year as necessary to reflect
114	114	the results of the election to approve the constitutional amendment
115	115	proposed by the 88th Legislature, 2nd Called Session, 2023,
116	116	excepting certain appropriations to pay for school district ad
117	117	valorem tax relief from the constitutional limitation on the rate
118	118	of growth of appropriations. This subsection expires December 31,
119	119	2023.
120	120	SECTION 5. (a) Except as provided by Subsection (b) of this
121	121	section:
122	122	(1) this Act takes effect immediately if it receives a
123	123	vote of two-thirds of all the members elected to each house, as
124	124	provided by Section 39, Article III, Texas Constitution; and
125	125	(2) if this Act does not receive the vote necessary for
126	126	immediate effect, this Act takes effect on the 91st day after the
127	127	last day of the legislative session.
128	128	(b) Section 1 of this Act takes effect on the date on which
129	129	the constitutional amendment proposed by the 88th Legislature, 2nd
130	130	Called Session, 2023, excepting certain appropriations to pay for
131	131	school district ad valorem tax relief from the constitutional
132	132	limitation on the rate of growth of appropriations takes effect. If
133	133	that amendment is not approved by the voters, Section 1 of this Act
134	134	has no effect.