Bill Text: TX SB62 | 2017 | 85th Legislature 1st Special Session | Introduced


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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-07-18 - Filed [SB62 Detail]

Download: Texas-2017-SB62-Introduced.html
  85S10302 CAE-D
 
  By: Kolkhorst S.B. No. 62
 
 
 
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:
  ARTICLE 1.  EXTENSION OF ADDITIONAL STATE AID FOR TAX REDUCTION
         SECTION 1.01.  Section 42.2516(c-1), Education Code, is
  amended to read as follows:
         (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, 2023 [2017].
         SECTION 1.02.  Section 42.2518(a), Education Code, is
  amended to read as follows:
         (a)  For the 2015-2016 through 2022-2023 [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 1.03.  Effective September 1, 2023, Section
  42.2518(a), Education Code, is amended to read as follows:
         (a)  Beginning with the 2023-2024 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 1.04.  Notwithstanding Chapter 4 (S.B. 1), Acts of
  the 82nd Legislature, 1st Called Session, 2011, the following
  provisions are effective September 1, 2023:
               (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 1.05.  Section 42.2518(e), Education Code, is
  repealed.
         SECTION 1.06.  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.
  ARTICLE 2.  PROVISION OF ADDITIONAL STATE AID FOR TAX REDUCTION
         SECTION 2.01.  Subchapter E, Chapter 42, Education Code, is
  amended by adding Section 42.25162 to read as follows:
         Sec. 42.25162.  ADDITIONAL STATE AID FOR TAX REDUCTION. (a)
  A school district is entitled to the additional state aid for the
  2017-2018 through 2022-2023 school years that would have been
  provided to the district for those school years under Section
  42.2516, as that section existed on January 1, 2017, based on the
  percentage reduction for purposes of former Section 42.2516(i)
  established by appropriation for the 2016-2017 school year.
         (b)  Additional funding to which a school district is
  entitled under Section 42.2523 or 42.2524 is in addition to the
  amount of funding to which the district is entitled under this
  section.
         (c)  For purposes of Section 26.08(i), Tax Code, state funds
  distributed to a district under this section are included.
         (d)  The commissioner shall adopt rules necessary to
  implement this section.
         (e)  This section expires September 1, 2023.
         SECTION 2.02.  Section 42.2518(a), Education Code, as
  effective September 1, 2017, is amended to read as follows:
         (a)  Beginning with the 2017-2018 school year, 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 2.03.  Effective September 1, 2023, Section
  42.2518(a), Education Code, as effective September 1, 2017, is
  amended to read as follows:
         (a)  Beginning with the 2023-2024 [2017-2018] school year, 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 42.25162 [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.
  ARTICLE 3.  EFFECTIVE DATE
         SECTION 3.01.  (a)  Except as otherwise provided by this
  subsection, 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. If this Act takes
  effect immediately, Article 2 of this Act has no effect.
         (b)  If this Act does not receive the vote necessary for
  immediate effect, this Act, except as otherwise provided by this
  subsection, takes effect on the 91st day after the last day of the
  legislative session. If this Act takes effect on the 91st day after
  the last day of the legislative session, Article 1 of this Act has
  no effect.
feedback