Tex. Educ. Code § 45.0032 · Subchapter A. TAX BONDS AND MAINTENANCE TAXES
COMPONENTS OF MAINTENANCE AND OPERATIONS TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A school district's tier one maintenance and operations tax rate is the number of cents levied by the district for maintenance and operations that does not exceed the maximum compressed rate, as determined under Section 48.2551.
(b) A district's enrichment tax rate consists of:
(1) any cents of additional maintenance and operations tax effort, not to exceed eight cents over the maximum tax rate described by Subsection (a); and
(2) any cents of additional maintenance and operations tax effort that exceeds the sum of the maximum tax rate described by Subsection (a) and the maximum number of cents permitted under Subdivision (1).
(c) For a district to which Section 45.003(f) applies, any cents of maintenance and operations tax effort that exceeds the maximum rate permitted under Section 45.003(d) are not included in the district's tier one maintenance and operations tax rate under Subsection (a) or the district's enrichment tax rate under Subsection (b), and the district is not entitled to the guaranteed yield amount of state funds under Section 48.202 for those cents of tax effort.
(d) For a district to which Section 26.042(e), Tax Code, applies, the amount by which the district's maintenance tax rate exceeds the district's voter-approval tax rate, excluding the district's current debt rate under Section 26.08(n)(3), Tax Code, for the preceding year is not considered in determining a district's tier one maintenance and operations tax rate under Subsection (a) or the district's enrichment tax rate under Subsection (b) for the current tax year.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.009, eff. September 1, 2019.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1A.004(a), eff. September 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438), Sec. 1, eff. June 16, 2021.
Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 5.018, eff. September 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ED/htm/ED.45.htm
- Text hash
- sha256 0ec98b5e578a7210a7efa321ea3d2788e6cc52c387dc255d99195584330c69e3
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Education Code
Cited by 5 provisions
Provisions in this library whose text cites Tex. Educ. Code § 45.0032. Each shows the citation as that text prints it.
Education Code
- Tex. Educ. Code § 30.003SUPPORT OF STUDENTS ENROLLED IN TEXAS SCHOOL FOR THE BLIND AND VISUALLY IMPAIRED OR TEXAS SCHOOL FOR THE DEAF.Printed as Section 45.0032
- Tex. Educ. Code § 48.051BASIC ALLOTMENT.Printed as Section 45.0032
- Tex. Educ. Code § 48.256LOCAL SHARE OF PROGRAM COST (TIER ONE).Printed as Section 45.0032(a)
- Tex. Educ. Code § 48.257LOCAL REVENUE LEVEL IN EXCESS OF ENTITLEMENT.Printed as Section 45.0032(a)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.