Bill Text: TX HB1 | 2023 | 88th Legislature 1st Special Session | Engrossed
Bill Title: 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.
Spectrum: Strong Partisan Bill (Republican 66-4)
Status: (Engrossed - Dead) 2023-06-02 - Received from the House [HB1 Detail]
Download: Texas-2023-HB1-Engrossed.html
| By: Meyer, Burrows, Bonnen, Thierry, Raymond, | H.B. No. 1 | |
| et al. | ||
|
|
||
|
|
||
| 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. | ||
