Texas 2025 - 89th Regular

Texas House Bill HB1030 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R1120 KJE-D
2	2	By: Shaheen H.B. No. 1030
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to reducing school district maintenance and operations ad
10	10	valorem taxes through the use of certain surplus state revenue.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 48.255, Education Code, is amended by
13	13	amending Subsection (b) and adding Subsections (d) and (e) to read
14	14	as follows:
15	15	(b) Subject to Subsection (d), the [The] state compression
16	16	percentage is the lower of:
17	17	(1) 93 percent, or a lower percentage set by
18	18	appropriation for a school year;
19	19	(2) the percentage determined by the following
20	20	formula:
21	21	SCP = PYCP X 1.025/(1 + ECPV); or
22	22	(3) the percentage determined under this section for
23	23	the preceding school year.
24	24	(d) For each school year, the commissioner shall reduce the
25	25	state compression percentage determined under Subsection (b) to the
26	26	lowest percentage possible as a result of:
27	27	(1) money deposited to the credit of the property tax
28	28	relief fund under Section 403.109(e), Government Code; and
29	29	(2) any additional money appropriated for purposes of
30	30	this subsection.
31	31	(e) Notwithstanding any other law, if for any school year
32	32	the commissioner determines under Subsection (b) or (d) that the
33	33	state compression percentage is zero:
34	34	(1) a school district may not impose a tier one
35	35	maintenance and operations tax for that school year or for any
36	36	subsequent school year; and
37	37	(2) each school district is entitled to funding under
38	38	Chapter 46 and this chapter for each school year as if the district
39	39	had:
40	40	(A) a tier one maintenance and operations tax
41	41	rate equal to the district's maximum compressed tax rate determined
42	42	under Section 48.2551; and
43	43	(B) no local share for purposes of Section
44	44	48.256.
45	45	SECTION 2. Section 403.109, Government Code, is amended by
46	46	adding Subsections (e) and (f) to read as follows:
47	47	(e) The comptroller shall:
48	48	(1) allocate for deposit to the credit of the fund
49	49	general revenue in an amount equal to 90 percent of the amount by
50	50	which the amount of general revenue received in a state fiscal
51	51	biennium exceeds 104 percent of the total amount of general revenue
52	52	that was received during the preceding state fiscal biennium; and
53	53	(2) periodically deposit to the credit of the fund the
54	54	general revenue allocated under Subdivision (1), with the final
55	55	deposit for that biennium to be made not later than the 90th day of
56	56	the next state fiscal biennium.
57	57	(f) Notwithstanding any other provision of this section,
58	58	money deposited to the credit of the fund under Subsection (e) may
59	59	be appropriated only to the Texas Education Agency for use in
60	60	providing property tax relief through reduction of the state
61	61	compression percentage, as defined by Section 48.255, Education
62	62	Code.
63	63	SECTION 3. This Act applies beginning with the state fiscal
64	64	biennium beginning September 1, 2027.
65	65	SECTION 4. This Act takes effect September 1, 2025.