Relating to a reduction in the maximum compressed tax rate of a school district.

89(R) HB 8 - House Committee Report version - Bill Text

89R15152 KJE-F

By: Meyer, Bonnen, Troxclair,

H.B. No. 8

Martinez Fischer, Turner, et al.

A BILL TO BE ENTITLED

AN ACT

relating to a reduction in the maximum compressed tax rate of a

school district.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter F, Chapter 48, Education Code, is

amended by adding Section 48.2554 to read as follows:

Sec.

48.2554.

MAXIMUM COMPRESSED TAX RATE FOR 2025-2026

SCHOOL YEAR.

(a)

Notwithstanding any other provision of this title

or Chapter 26, Tax Code, for the 2025-2026 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 $0.0331.

(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 2025-2026 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);

(6) Section 48.2556; and

(7) 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 2026-2027 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, 2027.

SECTION 2. This Act takes effect September 1, 2025.