| 4 | 5 | | |
|---|
| 5 | 6 | | |
|---|
| 6 | 7 | | A BILL TO BE ENTITLED |
|---|
| 7 | 8 | | AN ACT |
|---|
| 8 | 9 | | relating to a reduction in the maximum compressed tax rate of a |
|---|
| 9 | 10 | | school district. |
|---|
| 10 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 12 | | SECTION 1. Subchapter F, Chapter 48, Education Code, is |
|---|
| 12 | 13 | | amended by adding Section 48.2554 to read as follows: |
|---|
| 13 | 14 | | Sec. 48.2554. MAXIMUM COMPRESSED TAX RATE FOR 2025-2026 |
|---|
| 14 | 15 | | SCHOOL YEAR. (a) Notwithstanding any other provision of this title |
|---|
| 15 | 16 | | or Chapter 26, Tax Code, for the 2025-2026 school year, the |
|---|
| 16 | 17 | | commissioner shall calculate the value of a school district's |
|---|
| 17 | 18 | | maximum compressed tax rate by determining the district's maximum |
|---|
| 18 | 19 | | compressed rate under Section 48.2551 or 48.2552(b), if applicable, |
|---|
| 19 | 20 | | and reducing the tax rate determined under the applicable section |
|---|
| 20 | 21 | | by $0.0331. |
|---|
| 21 | 22 | | (b) If a school district's maximum compressed tax rate as |
|---|
| 22 | 23 | | calculated under Subsection (a) would be less than 90 percent of |
|---|
| 23 | 24 | | another school district's maximum compressed tax rate under |
|---|
| 24 | 25 | | Subsection (a), the district's maximum compressed tax rate is the |
|---|
| 25 | 26 | | value at which the district's maximum compressed tax rate would be |
|---|
| 26 | 27 | | equal to 90 percent of the other district's maximum compressed tax |
|---|
| 27 | 28 | | rate. |
|---|
| 28 | 29 | | (c) Notwithstanding any other provision of this title or |
|---|
| 29 | 30 | | Chapter 26, Tax Code, for purposes of determining funding for |
|---|
| 30 | 31 | | school districts for the 2025-2026 school year, a reference in any |
|---|
| 31 | 32 | | of the following provisions of law to a school district's maximum |
|---|
| 32 | 33 | | compressed tax rate or maximum compressed rate as determined under |
|---|
| 33 | 34 | | Section 48.2551 means the maximum compressed tax rate determined |
|---|
| 34 | 35 | | for the district under this section: |
|---|
| 35 | 36 | | (1) Section 13.054(f); |
|---|
| 36 | 37 | | (2) Section 45.003(d); |
|---|
| 37 | 38 | | (3) Section 45.0032(a); |
|---|
| 38 | 39 | | (4) Section 48.051(a); |
|---|
| 39 | 40 | | (5) Sections 48.2553(a) and (e); |
|---|
| 40 | 41 | | (6) Section 48.2556; and |
|---|
| 41 | 42 | | (7) Section 26.08(n), Tax Code. |
|---|
| 42 | 43 | | (d) For purposes of Section 30.003(f-1), a reference in that |
|---|
| 43 | 44 | | section to Section 48.2551 includes this section. |
|---|
| 44 | 45 | | (e) Notwithstanding any other provision of this title, for |
|---|
| 45 | 46 | | purposes of determining a school district's maximum compressed tax |
|---|
| 46 | 47 | | rate under Section 48.2551 for the 2026-2027 school year, the value |
|---|
| 47 | 48 | | of the district's "PYMCR" is the maximum compressed tax rate |
|---|
| 48 | 49 | | determined for the district under this section for the preceding |
|---|
| 49 | 50 | | school year. |
|---|
| 50 | 51 | | (f) This section expires September 1, 2027. |
|---|
| 51 | 52 | | SECTION 2. This Act takes effect September 1, 2025. |
|---|