Bill Text: TX HB811 | 2017-2018 | 85th Legislature | Comm Sub

---

Bill Title: Relating to the extension of additional state aid for tax reduction provided to certain school districts.

Spectrum: Moderate Partisan Bill (Republican 8-1)

Status: (Introduced - Dead) 2017-05-11 - Placed on General State Calendar [HB811 Detail]

Download: Texas-2017-HB811-Comm_Sub.html

---

85R26747 CAE-D
By: King of Hemphill, Guillen, Paddie, H.B. No. 811
Workman, et al.
Substitute the following for H.B. No. 811:
By: Meyer C.S.H.B. No. 811

A BILL TO BE ENTITLED
AN ACT
relating to the extension of additional state aid for tax reduction
provided to certain school districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.2516, Education Code, is amended by
amending Subsections (b) and (c-1) and adding Subsections (j) and
(k) to read as follows:
(b) Notwithstanding any other provision of this title, but
subject to Subsections (j) and (k), a school district that imposes a
maintenance and operations tax at a rate at least equal to the
product of the state compression percentage multiplied by the
maintenance and operations tax rate adopted by the district for the
2005 tax year is entitled to at least the amount of state revenue
necessary to provide the district with the sum of:
(1) the percentage specified by Subsection (i) of the
amount, as calculated under Subsection (e), of state and local
revenue per student in weighted average daily attendance for
maintenance and operations that the district would have received
during the 2009-2010 school year under Chapter 41 and this chapter,
as those chapters existed on January 1, 2009, at a maintenance and
operations tax rate equal to the product of the state compression
percentage for that year multiplied by the maintenance and
operations tax rate adopted by the district for the 2005 tax year;
(2) the percentage specified by Subsection (i) of an
amount equal to the product of $120 multiplied by the number of
students in weighted average daily attendance in the district; and
(3) any amount to which the district is entitled under
Section 42.106.
(c-1) Revenue generated by the portion of a district's
maintenance and operations tax rate included in calculating the
district's compressed tax rate under Section 42.101(a-1) and local
share under Section 42.252(a-1) is included in determining the
amount to which a district is entitled under this section, but may
not increase the total amount of revenue per weighted student to
which the district is entitled under this section. This subsection
expires September 1, 2019 [2017].
(j) If the commissioner determines that a school district
would receive additional state aid under this section for the
2017-2018 or 2018-2019 school year in an amount that is four percent
or less of the total amount of funding the district is entitled to
receive under this chapter and Chapter 41, the district is
ineligible to receive additional state aid under this section for
the year for which the determination is made and any subsequent
school year. This subsection expires September 1, 2019.
(k) If the commissioner determines that a school district is
not entitled to additional state aid under this section for the
2016-2017 or a subsequent school year, the district is ineligible
to receive additional state aid under this section for any school
year subsequent to the year for which the determination was made.
This subsection expires September 1, 2019.
SECTION 2. Section 42.2518(a), Education Code, is amended
to read as follows:
(a) For the 2015-2016 through 2018-2019 [and 2016-2017]
school years, a school district is entitled to additional state aid
to the extent that state and local revenue under this chapter and
Chapter 41 is less than the state and local revenue that would have
been available to the district under Chapter 41 and this chapter as
those chapters existed on September 1, 2015, if the increase in the
residence homestead exemption under Section 1-b(c), Article VIII,
Texas Constitution, and the additional limitation on tax increases
under Section 1-b(d) of that article as proposed by S.J.R. 1, 84th
Legislature, Regular Session, 2015, had not occurred.
SECTION 3. Effective September 1, 2019, Section 42.2518(a),
Education Code, is amended to read as follows:
(a) Beginning with the 2019-2020 school year [For the
2015-2016 and 2016-2017 school years], a school district is
entitled to additional state aid to the extent that state and local
revenue under this chapter and Chapter 41 is less than the state and
local revenue that would have been available to the district under
Chapter 41 and this chapter as those chapters existed on September
1, 2015, excluding any state aid that would have been provided under
former Section 42.2516, if the increase in the residence homestead
exemption under Section 1-b(c), Article VIII, Texas Constitution,
and the additional limitation on tax increases under Section 1-b(d)
of that article as proposed by S.J.R. 1, 84th Legislature, Regular
Session, 2015, had not occurred.
SECTION 4. Notwithstanding Chapter 4 (S.B. 1), Acts of the
82nd Legislature, 1st Called Session, 2011, the following
provisions are effective September 1, 2019:
(1) Section 57.03, Chapter 4 (S.B. 1), Acts of the 82nd
Legislature, 1st Called Session, 2011, which amended Section
12.106(a), Education Code;
(2) Section 57.18, Chapter 4 (S.B. 1), Acts of the 82nd
Legislature, 1st Called Session, 2011, which amended the heading to
Section 42.2516, Education Code;
(3) Section 57.19, Chapter 4 (S.B. 1), Acts of the 82nd
Legislature, 1st Called Session, 2011, which amended Section
42.2516(a), Education Code;
(4) Section 57.23, Chapter 4 (S.B. 1), Acts of the 82nd
Legislature, 1st Called Session, 2011, which amended Section
42.253(h), Education Code;
(5) Section 57.29, Chapter 4 (S.B. 1), Acts of the 82nd
Legislature, 1st Called Session, 2011, which amended Section
26.08(i), Tax Code;
(6) Section 57.32(a), Chapter 4 (S.B. 1), Acts of the
82nd Legislature, 1st Called Session, 2011, which repealed various
provisions of the Education Code; and
(7) Section 57.32(b), Chapter 4 (S.B. 1), Acts of the
82nd Legislature, 1st Called Session, 2011, which repealed Sections
26.08(i-1) and (j), Tax Code.
SECTION 5. Section 42.2518(e), Education Code, is repealed.
SECTION 6. Section 18, Chapter 465 (S.B. 1), Acts of the
84th Legislature, Regular Session, 2015, which added Section
42.2518, Education Code, effective September 1, 2017, is repealed.
SECTION 7. This Act takes effect only if H.B. 21, 85th
Legislature, Regular Session, 2017, does not become law. If H.B.
21, 85th Legislature, Regular Session, 2017, becomes law, this Act
has no effect.
SECTION 8. Except as otherwise provided by this Act, this
Act takes effect on the 91st day after the last day of the
legislative session.