Tex. Educ. Code § 48.2553 · Subchapter F. FINANCING THE PROGRAM
PERMITTED TAX RATE FOR MAINTENANCE OF 2020-2021 SCHOOL YEAR BASIC ALLOTMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Notwithstanding any other provision of this title or Chapter 26, Tax Code, if the maximum amount of the basic allotment provided under Section 48.051(a) or (b) for a school year is less than the maximum amount provided for the 2020-2021 school year, subject to Subsection (b), a school district may adopt a maintenance and operations tax rate that exceeds the maximum compressed tax rate permitted under Section 48.2551, provided that:
(1) the rate adopted by the district was previously approved by voters for a tax year subsequent to the 2005 tax year; and
(2) the rate may not exceed the lesser of:
(A) $1.17; or
(B) the district's maximum compressed tax rate and the additional tax rate necessary to generate the amount of revenue equal to the difference in per student funding.
(b) Before adopting a maintenance and operations tax rate under Subsection (a), a school district must receive approval from the agency. To receive approval from the agency under this subsection the district must submit the following information:
(1) a statement detailing the loss of funding to the district that resulted from the decline in the maximum amount of the basic allotment provided under Section 48.051(a) or (b);
(2) the proposed additional tax effort and the amount of funding the proposed additional tax effort will generate;
(3) evidence that the proposed additional tax effort described by Subdivision (2) had been previously authorized by voters subsequent to the 2005 tax year; and
(4) any other information required by the commissioner.
(c) The agency's approval of a district's tax rate under Subsection (b) expires at the end of each tax year.
(d) Any additional tax effort by a school district authorized under this section is not:
(1) eligible for funding under Subchapter B, C, or D;
(2) eligible for the guaranteed yield amount of state funds under Section 48.202; or
(3) subject to the limit on local revenue under Section 48.257.
(e) The commissioner shall reduce state aid or adjust the limit on local revenue under Section 48.257 in an amount equal to the amount of revenue generated by a school district's tax effort that is not in compliance with this section or Section 48.2551.
(f) This section does not apply to a school district to which Section 45.003(f) applies.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1A.007, eff. September 1, 2020.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ED/htm/ED.48.htm
- Text hash
- sha256 a94188554205f23e5c701eed5b1f2b857a824b3592622c8f0ad922d2d1e8aa9c
- 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
- Tex. Educ. Code § 45.003BOND AND TAX ELECTIONS.Printed as Section 45.003(f)
- Tex. Educ. Code § 48.051BASIC ALLOTMENT.Printed as Section 48.051(a)
- Tex. Educ. Code § 48.202TIER TWO ALLOTMENT.Printed as Section 48.202
- Tex. Educ. Code § 48.2551MAXIMUM COMPRESSED TAX RATE.Printed as Section 48.2551
- Tex. Educ. Code § 48.257LOCAL REVENUE LEVEL IN EXCESS OF ENTITLEMENT.Printed as Section 48.257
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.