Texas 2025 - 89th Regular

Texas House Bill HB275 Compare Versions

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

Old	New	Differences
1	1	89R918 KJE-F
2	2	By: Cain H.B. No. 275
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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) For each state fiscal biennium beginning before a
48	48	determination by the commissioner of education under Section
49	49	48.255(e), Education Code, the comptroller shall:
50	50	(1) allocate for deposit to the credit of the fund
51	51	general revenue in an amount equal to 90 percent of the amount by
52	52	which the amount of general revenue received in that biennium
53	53	exceeds the amount of consolidated general revenue appropriations,
54	54	as defined by Section 316.001, that could be appropriated within
55	55	the limit on the rate of growth of those appropriations adopted
56	56	under Section 316.005 for that biennium; and
57	57	(2) periodically deposit to the credit of the fund the
58	58	general revenue allocated under Subdivision (1), with the final
59	59	deposit for that biennium to be made not later than the 90th day of
60	60	the next state fiscal biennium.
61	61	(f) Notwithstanding any other provision of this section,
62	62	and except as otherwise provided by this subsection, money
63	63	deposited to the credit of the fund under Subsection (e) may be
64	64	appropriated only to the Texas Education Agency for use in
65	65	providing property tax relief through reduction of the state
66	66	compression percentage, as defined by Section 48.255, Education
67	67	Code. If the amount of money available to be appropriated under
68	68	this subsection for a state fiscal biennium exceeds the amount of
69	69	school district maintenance and operations taxes the commissioner
70	70	of education estimates to be payable for that biennium, the surplus
71	71	amount may be appropriated for any purpose.
72	72	SECTION 3. This Act applies beginning with the state fiscal
73	73	biennium beginning September 1, 2027.
74	74	SECTION 4. This Act takes effect September 1, 2025.