reglab/housing_qa huggingface dataset:
TX Educ Code § 48.254 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.254. Additional State Aid for Ad Valorem Tax Credits Under Texas Economic Development Act

Sec. 48.254.  ADDITIONAL STATE AID FOR AD VALOREM TAX CREDITS UNDER TEXAS ECONOMIC DEVELOPMENT ACT.   For each school year, a school district, including a school district that is otherwise ineligible for state aid under this chapter, is entitled to state aid in an amount equal to the amount of all tax credits credited against ad valorem taxes of the district in that year under former Subchapter D, Chapter 313, Tax Code.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 6, eff. Jan. 1, 2002.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 20, eff. January 1, 2014.Transferred, redesignated and amended from Education Code, Section 42.2515 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.040, eff. September 1, 2019.|
TX Educ Code § 48.2541 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.2541. Additional State Aid for Certain Ad Valorem Tax Refunds

Sec. 48.2541.  ADDITIONAL STATE AID FOR CERTAIN AD VALOREM TAX REFUNDS.  For each school year, a school district, including a school district that is otherwise ineligible for state aid under this chapter, is entitled to state aid in an amount equal to the amount of all tax refunds provided under Section 26.1115(c), Tax Code.|Added by Acts 2021, 87th Leg., 2nd C.S., Ch. 12 (S.B. 8), Sec. 7, eff. January 1, 2022.|
TX Educ Code § 48.2542 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.2542. Additional State Aid for Adjustment of Limitation on Tax Increases on Homestead of Elderly or Disabled

Text of section effective on approval by the voters of S.J.R. 2, 87th Leg., 2nd C.S.Sec. 48.2542.  ADDITIONAL STATE AID FOR ADJUSTMENT OF LIMITATION ON TAX INCREASES ON HOMESTEAD OF ELDERLY OR DISABLED.  Notwithstanding any other provision of this chapter, if a school district is not fully compensated through state aid or the calculation of excess local revenue under this chapter based on the determination of the district's taxable value of property under Subchapter M, Chapter 403, Government Code, the district is entitled to additional state aid in the amount necessary to fully compensate the district for the amount of ad valorem tax revenue lost due to a reduction of the amount of the limitation on tax increases provided by Sections 11.26(a-4), (a-5), (a-6), (a-7), (a-8), (a-9), and (a-10), Tax Code, as applicable.|Added by Acts 2021, 87th Leg., 2nd C.S., Ch. 14 (S.B. 12), Sec. 2, eff. January 1, 2023.|
TX Educ Code § 48.2543 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.2543. Additional State Aid for Homestead Exemption

Text of section effective on approval by the voters of S.J.R. 2, 87th Leg., 3rd Called Session.Sec. 48.2543.  ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION.  (a)  Beginning with the 2022-2023 school year, a school district is entitled to additional state aid to the extent that state and local revenue under this chapter and Chapter 49 is less than the state and local revenue that would have been available to the district under this chapter and Chapter 49 as those chapters existed on September 1, 2021, if any increase in the residence homestead exemption under Section 1-b(c), Article VIII, Texas Constitution, as proposed by the 87th Legislature, 3rd Called Session, 2021, had not occurred.(b)  The lesser of the school district's currently adopted maintenance and operations tax rate or the adopted maintenance and operations tax rate for the 2021 tax year is used for the purpose of determining additional state aid under Subsection (a).|Added by Acts 2021, 87th Leg., 3rd C.S., Ch. 4 (S.B. 1), Sec. 3.|
TX Educ Code § 48.255 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.255. State Compression Percentage

Sec. 48.255.  STATE COMPRESSION PERCENTAGE.  (a)  In this title, "state compression percentage" means the percentage of the rate of $1.00 per $100 valuation of taxable property that is used to determine a school district's maximum compressed tax rate under Section 48.2551.(b)  The state compression percentage is the lower of:(1)  93 percent, or a lower percentage set by appropriation for a school year;(2)  the percentage determined by the following formula:SCP = PYCP X 1.025/(1 + ECPV); or(3)  the percentage determined under this section for the preceding school year.(c)  For purposes of Subsection (b)(2):(1)  "SCP" is the state compression percentage;(2)  "PYCP" is the state compression percentage for the preceding school year; and(3)  "ECPV" is the estimated percentage change in total taxable property value for the applicable tax year as determined based on the estimate submitted to the legislature under Section 48.269.|Transferred, redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1A.006, eff. September 1, 2020.|
TX Educ Code § 48.2552 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.2552. Limitation on Maximum Compressed Rate

Sec. 48.2552.  LIMITATION ON MAXIMUM COMPRESSED RATE.  (a)  Each year, the agency shall evaluate the difference between school districts' maximum compressed rates, as determined under Section 48.2551.(b)  If a school district's maximum compressed rate as calculated under Section 48.2551(b) would be less than 90 percent of another school district's maximum compressed rate, the district's maximum compressed rate is the value at which the district's maximum compressed rate would be equal to 90 percent of the other district's maximum compressed rate.(c)  The amount of revenue available to the state as a result of the differences in the amount of state aid and reduction in local revenue between calculating a district's maximum compressed rate in accordance with Subsection (b) and calculating the district's maximum compressed rate under Section 48.2551 shall be used to lower the state compression percentage under Section 48.255. The agency shall provide estimates to the legislature of the reduction of the state compression percentage based on this subsection.|Added by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1A.007, eff. September 1, 2020.Amended by: Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 34, eff. September 1, 2021.|
TX Educ Code § 48.2553 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.2553. Permitted Tax Rate for Maintenance of 2020-2021 School Year Basic Allotment

Sec. 48.2553.  PERMITTED TAX RATE FOR MAINTENANCE OF 2020-2021 SCHOOL YEAR BASIC ALLOTMENT.  (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.|Added by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1A.007, eff. September 1, 2020.|
TX Educ Code § 48.2556 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.2556. Posting on Agency Website of Information Related to Reduction of Limitation of Tax on Homesteads of Elderly or Disabled

Text of section effective on approval by the voters of S.J.R. 2, 87th Leg., 2nd C.S.Sec. 48.2556.  POSTING ON AGENCY WEBSITE OF INFORMATION RELATED TO REDUCTION OF LIMITATION OF TAX ON HOMESTEADS OF ELDERLY OR DISABLED.  (a)  The agency shall post the following information on the agency's Internet website for purposes of allowing the chief appraiser of each appraisal district and the assessor for each school district to make the calculations required by Sections 11.26(a-5), (a-6), (a-7), (a-8), (a-9), and (a-10), Tax Code:(1)  each school district's maximum compressed rate, as determined under Section 48.2551, for each tax year beginning with the 2019 tax year; and(2)  each school district's tier one maintenance and operations tax rate, as provided by Section 45.0032(a), for the 2018 tax year.(b)  The agency shall post each school district's maximum compressed rate for the current tax year, as determined under Section 48.2551, promptly after calculating the rate.  If, for the 2023 or a subsequent tax year, the agency calculates a preliminary rate before calculating a final rate, the agency shall post the preliminary rate, and the chief appraiser of each appraisal district and the assessor for each school district shall use the preliminary rate to make the calculations described by Subsection (a).(c)  The agency shall notify the chief appraiser of each appraisal district and the assessor for each school district when the agency has complied with Subsection (b).  The notice must include the location on the agency's Internet website at which the information required by this section to be posted may be found.|Added by Acts 2021, 87th Leg., 2nd C.S., Ch. 14 (S.B. 12), Sec. 4, eff. January 1, 2023.|
TX Educ Code § 48.256 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.256. Local Share of Program Cost (Tier One)

Sec. 48.256.  LOCAL SHARE OF PROGRAM COST (TIER ONE).  (a)  Each school district's share of the Foundation School Program is determined by the following formula:LFA = TR X DPVwhere:"LFA" is the school district's local share;"TR" is the school district's adopted tier one maintenance and operations tax rate, as described by Section 45.0032(a) for each hundred dollars of valuation; and"DPV" is the taxable value of property in the school district for the current tax year determined under Subchapter M, Chapter 403, Government Code.(b)  The commissioner shall adjust the values reported by the comptroller to reflect reductions in taxable value of property resulting from natural or economic disaster in the year in which the valuations are determined.  The decision of the commissioner is final.  An adjustment does not affect the local fund assignment of any other school district.(c)  Appeals of district values shall be held pursuant to Section 403.303, Government Code.(d)  This subsection applies to a school district in which the board of trustees entered into a written agreement with a property owner under Section 313.027, Tax Code, for the implementation of a limitation on appraised value under Subchapter B or C, Chapter 313, Tax Code. For purposes of determining "DPV" under Subsection (a) for a school district to which this subsection applies, the commissioner shall exclude a portion of the market value of property not otherwise fully taxable by the district under Subchapter B or C, Chapter 313, Tax Code, before the expiration of the subchapter. The comptroller shall provide information to the agency necessary for this subsection. A revenue protection payment required as part of an agreement for a limitation on appraised value shall be based on the district's taxable value of property for the preceding tax year.(e)  Subsection (d) does not apply to property that was the subject of an application under Subchapter B or C, Chapter 313, Tax Code, made after May 1, 2009, that the comptroller recommended should be disapproved.|Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 1997, 75th Leg., ch. 1071, Sec. 18, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 396, Sec. 3.01(a), eff. Sept. 1, 1999.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646), Sec. 59, eff. September 1, 2009.Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 7, eff. September 1, 2015.Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 19, eff. November 3, 2015.Transferred, redesignated and amended from Education Code, Section 42.252 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.040, eff. September 1, 2019.|
TX Educ Code § 48.258 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.258. Adjustment for Rapid Decline in Taxable Value of Property

Sec. 48.258.  ADJUSTMENT FOR RAPID DECLINE IN TAXABLE VALUE OF PROPERTY.  (a)  For purposes of Chapters 46 and 49 and this chapter, and to the extent money specifically authorized to be used under this section is available, the commissioner shall adjust the taxable value of property in a school district that, due to factors beyond the control of the board of trustees, experiences a rapid decline in the tax base used in calculating taxable values in excess of four percent of the tax base used in the preceding year.(b)  To the extent that a sufficient amount of money is not available to fund all adjustments under this section, the commissioner shall reduce adjustments in the manner provided by Section 48.266(f) so that the total amount of adjustments equals the amount of money available to fund the adjustments.(c)  A decision of the commissioner under this section is final and may not be appealed.|Added by Acts 1999, 76th Leg., ch. 396, Sec. 1.18, eff. Sept. 1, 1999.Transferred, redesignated and amended from Education Code, Section 42.2521 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.|
TX Educ Code § 48.259 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.259. Adjustment for Optional Homestead Exemption

Sec. 48.259.  ADJUSTMENT FOR OPTIONAL HOMESTEAD EXEMPTION.  (a)  In any school year, the commissioner may not provide funding under this chapter or Chapter 46 based on a school district's taxable value of property computed in accordance with Section 403.302(d)(2), Government Code, unless:(1)  funds are specifically appropriated for purposes of this section; or(2)  the commissioner determines that the total amount of state funds appropriated for purposes of the Foundation School Program for the school year exceeds the amount of state funds distributed to school districts in accordance with Section 48.266 based on the taxable values of property in school districts computed in accordance with Section 403.302(d), Government Code, without any deduction for residence homestead exemptions granted under Section 11.13(n), Tax Code.(b)  In making a determination under Subsection (a)(2), the commissioner shall:(1)  notwithstanding Section 48.266(b), reduce the entitlement under this chapter of a school district whose final taxable value of property is higher than the estimate under Section 48.269 and make payments to school districts accordingly; and(2)  give priority to school districts that, due to factors beyond the control of the board of trustees, experience a rapid decline in the tax base used in calculating taxable values in excess of four percent of the tax base used in the preceding year.(c)  In the first year of a state fiscal biennium, before providing funding as provided by Subsection (a)(2), the commissioner shall ensure that sufficient appropriated funds for purposes of the Foundation School Program are available for the second year of the biennium, including funds to be used for purposes of Section 48.258.(d)  If the commissioner determines that the amount of funds available under Subsection (a)(1) or (2) does not at least equal the total amount of state funding to which districts would be entitled if state funding under this chapter were based on the taxable values of property in school districts computed in accordance with Section 403.302(d)(2), Government Code, the commissioner may, to the extent necessary, provide state funding based on a uniform lesser fraction of the deduction under Section 403.302(d)(2), Government Code.(e)  The commissioner shall notify school districts as soon as practicable as to the availability of funds under this section.  For purposes of computing a voter-approval tax rate under Section 26.08, Tax Code, a district shall adjust the district's tax rate limit to reflect assistance received under this section.|Added by Acts 1999, 76th Leg., ch. 396, Sec. 1.18, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 3, eff. Sept. 1, 2001.Transferred, redesignated and amended from Education Code, Section 42.2522 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.|
TX Educ Code § 48.260 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.260. Adjustment for Property Value Affected by State of Disaster

Sec. 48.260.  ADJUSTMENT FOR PROPERTY VALUE AFFECTED BY STATE OF DISASTER.  (a)  For purposes of Chapters 46 and 49 and this chapter, the commissioner shall adjust the taxable value of property of a school district all or part of which is located in an area declared a disaster area by the governor under Chapter 418, Government Code, as necessary to ensure that the district receives funding based as soon as possible on property values as affected by the disaster.(b)  The commissioner may fund adjustments under this section using funds specifically appropriated for the purpose or other funds available to the commissioner for that purpose.(c)  A decision of the commissioner under this section is final and may not be appealed.|Added by Acts 2009, 81st Leg., R.S., Ch. 1006 (H.B. 4102), Sec. 5, eff. June 19, 2009.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.32(a)(4), eff. September 1, 2017.Transferred, redesignated and amended from Education Code, Section 42.2523 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.|
TX Educ Code § 48.2611 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.2611. One-Time Reimbursement for Winter Storm Uri

Sec. 48.2611.  ONE-TIME REIMBURSEMENT FOR WINTER STORM URI.  (a)  The agency shall provide reimbursement to school districts in accordance with Section 48.261 for costs incurred as a result of the 2021 North American winter storm (Winter Storm Uri), including any resulting electricity price increases.(b)  This section expires September 1, 2023.|Added by Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 36, eff. September 1, 2021.|
TX Educ Code § 48.262 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.262. Adjustments for Certain Districts Receiving Federal Impact Aid

Sec. 48.262.  ADJUSTMENTS FOR CERTAIN DISTRICTS RECEIVING FEDERAL IMPACT AID.  The commissioner is granted the authority to ensure that school districts receiving federal impact aid due to the presence of a military installation or significant concentrations of military students do not receive more than an eight percent reduction should the federal government reduce appropriations to those schools.|Added by Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.21, eff. September 28, 2011.Transferred, redesignated and amended from Education Code, Section 42.2525 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.|For expiration of this section, see Subsection (c).
TX Educ Code § 48.263 (2021)
2021 Texas Statutes|Education Code|Title 2 - Public Education|Subtitle I - School Finance and Fiscal Management|Chapter 48 - Foundation School Program|Subchapter F. Financing the Program|Section 48.263. Adjustment for District Operating Pilot Program

Sec. 48.263.  ADJUSTMENT FOR DISTRICT OPERATING PILOT PROGRAM.  (a)  This section applies only to a school district operating a pilot program authorized by Section 28.0255.(b)  Beginning with the first school year that follows the first school year in which students receive high school diplomas under the pilot program authorized by Section 28.0255 and continuing for every subsequent school year that the district operates the pilot program, the commissioner shall provide funding for the district's prekindergarten program under Section 29.153 on a full-day basis for a number of prekindergarten students equal to twice the number of students who received a high school diploma under the pilot program authorized by Section 28.0255 during the preceding school year.(c)  This section expires September 1, 2023.|Added by Acts 2013, 83rd Leg., R.S., Ch. 660 (H.B. 1122), Sec. 2, eff. September 1, 2013.Transferred, redesignated and amended from Education Code, Section 42.2526 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.042, eff. September 1, 2019.|For expiration of this section, see Subsection (d).