reglab/statecodes huggingface dataset:
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.002. Options to Reduce Local Revenue Level

Sec. 49.002.  OPTIONS TO REDUCE LOCAL REVENUE LEVEL.  A district with a local revenue level in excess of entitlement may take any combination of the following actions to reduce the district's revenue level:
(1)  consolidation with another district as provided by Subchapter B;
(2)  detachment of territory as provided by Subchapter C;
(3)  purchase of average daily attendance credit as provided by Subchapter D;
(4)  education of nonresident students as provided by Subchapter E; or
(5)  tax base consolidation with another district as provided by Subchapter F.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 1999, 76th Leg., ch. 396, Sec. 1.03, eff. Sept. 1, 1999.
Transferred, redesignated and amended from Education Code, Section 41.003 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.003. Inclusion of Attendance Credit and Nonresidents in Weighted Average Daily Attendance

Sec. 49.003.  INCLUSION OF ATTENDANCE CREDIT AND NONRESIDENTS IN WEIGHTED AVERAGE DAILY ATTENDANCE.  In determining whether a school district has a local revenue level in excess of entitlement, the commissioner shall use:
(1)  the district's final weighted average daily attendance; and
(2)  the amount of attendance credit a district purchases under Subchapter D or the number of nonresident students a district educates under Subchapter E for a school year.
Added by Acts 1999, 76th Leg., ch. 396, Sec. 1.04, eff. Sept. 1, 1999.
Transferred, redesignated and amended from Education Code, Section 41.0031 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.0041. Local Revenue Level in Excess of Entitlement After Review Notification

Sec. 49.0041.  LOCAL REVENUE LEVEL IN EXCESS OF ENTITLEMENT AFTER REVIEW NOTIFICATION.  If the commissioner determines that a school district has a local revenue level in excess of entitlement after the date the commissioner sends notification for the school year under Section 49.004(a), the commissioner shall include the amount of the district's local revenue level that exceeded the level established under Section 48.257 for that school year in the annual review for the following school year of the district's local revenue levels under Section 49.004(a).
Added by Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 43, eff. September 1, 2021.
For expiration of this section, see Subsection (d).
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.0042. Transitional Provisions: Increased Homestead Exemption and Limitation on Tax Increases

Sec. 49.0042.  TRANSITIONAL PROVISIONS: INCREASED HOMESTEAD EXEMPTION AND LIMITATION ON TAX INCREASES.  (a)  The commissioner shall approve a district's request under Section 49.004(b-1) to delay the date of an election required under this chapter if the commissioner determines that the district would not have a local revenue level in excess of entitlement if the constitutional amendment proposed by H.J.R. 2, 88th Legislature, 2nd Called Session, 2023, were approved by the voters.
(b)  The commissioner shall set a date by which each district that receives approval under this section must order the election.
(c)  Not later than the 2024-2025 school year, the commissioner shall order detachment and annexation of property under Subchapter G or consolidation under Subchapter H as necessary to reduce the district's local revenue level to the level established by Section 48.257 for a district that receives approval under this section and subsequently:
(1)  fails to hold the election; or
(2)  does not receive voter approval at the election.
(d)  This section expires September 1, 2025.
Added by Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 3.10, eff. July 22, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.005. Comptroller and Appraisal District Cooperation

Sec. 49.005.  COMPTROLLER AND APPRAISAL DISTRICT COOPERATION.  The chief appraiser of each appraisal district and the comptroller shall cooperate with the commissioner and school districts in implementing this chapter.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.005 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.006. Rules

Sec. 49.006.  RULES.  (a)  The commissioner may adopt rules necessary for the implementation of this chapter.  The rules may provide for the commissioner to make necessary adjustments to the provisions of Chapter 48, including providing for the commissioner to make an adjustment in the funding element established by Section 48.202, at the earliest date practicable, to the amount the commissioner believes, taking into consideration options exercised by school districts under this chapter and estimates of student enrollments, will match appropriation levels.
(b)  As necessary for the effective and efficient administration of this chapter, the commissioner may modify effective dates and time periods for actions described by this chapter.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 1997, 75th Leg., ch. 1071, Sec. 8, eff. Sept. 1, 1997.
Transferred, redesignated and amended from Education Code, Section 41.006 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.007. Commissioner to Approve Subsequent Boundary Changes

Sec. 49.007.  COMMISSIONER TO APPROVE SUBSEQUENT BOUNDARY CHANGES.  A school district that is involved in an action under this chapter that results in boundary changes to the district or in the consolidation of tax bases is subject to consolidation, detachment, or annexation under Chapter 13 only if the commissioner certifies that the change under Chapter 13 will not result in a district with a local revenue level in excess of entitlement.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.007 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.008. Homestead Exemptions

Sec. 49.008.  HOMESTEAD EXEMPTIONS.  (a)  The governing board of a school district that results from consolidation under this chapter, including a consolidated taxing district under Subchapter F, for the tax year in which the consolidation occurs may determine whether to adopt a homestead exemption provided by Section 11.13, Tax Code, and may set the amount of the exemption, if adopted, at any time before the school district adopts a tax rate for that tax year.  This section applies only to an exemption that the governing board of a school district is authorized to adopt or change in amount under Section 11.13, Tax Code.
(b)  This section prevails over any inconsistent provision of Section 11.13, Tax Code, or other law.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.008 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.009. Tax Abatements

Sec. 49.009.  TAX ABATEMENTS.  (a)  A tax abatement agreement executed by a school district that is involved in consolidation or in detachment and annexation of territory under this chapter is not affected and applies to the taxation of the property covered by the agreement as if executed by the district within which the property is included.
(b)  The commissioner shall determine the local revenue of a school district under this chapter as if any tax abatement agreement executed by a school district on or after May 31, 1993, had not been executed.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.009 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.010. Tax Increment Obligations

Sec. 49.010.  TAX INCREMENT OBLIGATIONS.  The payment of tax increments under Chapter 311, Tax Code, is not affected by the consolidation of territory or tax bases or by annexation under this chapter.  In each tax year a school district paying a tax increment from taxes on property over which the district has assumed taxing power is entitled to retain the same percentage of the tax increment from that property that the district in which the property was located before the consolidation or annexation could have retained for the respective tax year.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.010 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.011. Contingency

Sec. 49.011.  CONTINGENCY.  (a)  If any of the options described by Section 49.002 as applied to a school district are held invalid by a final decision of a court of competent jurisdiction, a school district is entitled to exercise any of the remaining valid options in accordance with a schedule approved by the commissioner.
(b)  If a final order of a court of competent jurisdiction should hold each of the options provided by Section 49.002 invalid, the commissioner shall act under Subchapter G or H  to reduce the local revenue level in excess of entitlement only after notice and hearing is afforded to each school district affected by the order.  The commissioner shall adopt a plan that least disrupts the affected school districts.  If because the exigency to adopt a plan prevents the commissioner from giving a reasonable time for notice and hearing, the commissioner shall timely give notice to and hold a hearing for the affected school districts, but in no event less than 30 days from time of notice to the date of hearing.
(c)  If a final order of a court of competent jurisdiction should hold an option provided by Section 49.002 invalid and order a refund to a district of any amounts paid by a district choosing that option, the amount shall be refunded but held in reserve and not expended by the district until released by order of the commissioner.  The commissioner shall order the release immediately on the commissioner's determination that, through one of the means provided by law, the district has reduced the district's local revenue level in excess of entitlement to the level established under Section 48.257.  The amount released shall be deducted from any state aid payable to the district according to a schedule adopted by the commissioner.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.011 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.012. Date of Elections

Sec. 49.012.  DATE OF ELECTIONS.  An election under this chapter for voter approval of an agreement entered by the board of trustees shall be held on a Tuesday or Saturday not more than 45 days after the date of the agreement.  Section 41.001, Election Code, does not apply to the election.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.012 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
For expiration of this section, see Subsection (c).
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.0121. Transitional Election Dates

Sec. 49.0121.  TRANSITIONAL ELECTION DATES.  (a)  This section applies only to an election under this chapter that occurs during the 2023-2024 school year.
(b)  Section 49.012 does not apply to a district that receives approval of a request under Section 49.0042.  The district shall hold the election on a Tuesday or Saturday on or before a date specified by the commissioner.  Section 41.001, Election Code, does not apply to the election.
(c)  This section expires September 1, 2024.
Added by Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 3.11, eff. July 22, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter A. General Provisions › Section 49.013. Procedure

Sec. 49.013.  PROCEDURE.  (a)  Except as provided by Subchapter G, a decision of the commissioner under this chapter is appealable under Section 7.057.
(b)  Any order of the commissioner issued under this chapter shall be given immediate effect and may not be stayed or enjoined pending any appeal.
(c)  Chapter 2001, Government Code, does not apply to a decision of the commissioner under this chapter.
(d)  On the request of the commissioner, the secretary of state shall publish any rules adopted under this chapter in the Texas Register and the Texas Administrative Code.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.013 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.049, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter B. Consolidation by Agreement › Section 49.051. Agreement

Sec. 49.051.  AGREEMENT.  The governing boards of any two or more school districts may consolidate the districts by agreement in accordance with this subchapter to establish a consolidated district with a local revenue level equal to or less than the level established under Section 48.257.  The agreement is not effective unless the commissioner certifies that the consolidated district, as a result of actions taken under this chapter, will have a local revenue level equal to or less than the level established under Section 48.257.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter B, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.050, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter B. Consolidation by Agreement › Section 49.052. Governing Law

Sec. 49.052.  GOVERNING LAW.  Except to the extent modified by the terms of the agreement, the consolidated district is governed by the applicable provisions of Subchapter D, Chapter 13, other than a provision requiring consolidating districts to be contiguous.  The agreement may not be inconsistent with the requirements of this subchapter.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter B, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.050, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter B. Consolidation by Agreement › Section 49.053. Governance Plan

Sec. 49.053.  GOVERNANCE PLAN.  (a)  The agreement among the consolidating districts may include a governance plan designed to preserve community-based and site-based decision making within the consolidated district, including the delegation of specific powers of the governing board of the district other than the power to levy taxes, including a provision authorized by Section 13.158(b).
(b)  The governance plan may provide for a transitional board of trustees during the first year after consolidation, but beginning with the next year the board of trustees must be elected from within the boundaries of the consolidated district.  If the consolidating districts elect trustees from single-member districts, the consolidated district must adopt a plan to elect its board of trustees from single-member districts.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 2003, 78th Leg., ch. 201, Sec. 29, eff. Sept. 1, 2003.
Transferred, redesignated and amended from Education Code, Subchapter B, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.050, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter B. Consolidation by Agreement › Section 49.054. Incentive Aid

Sec. 49.054.  INCENTIVE AID.  (a)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 48(a)(5), eff. September 1, 2021.
(b)  A consolidated district under this subchapter is entitled to incentive aid under Subchapter G, Chapter 13.
(c)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 48(a)(5), eff. September 1, 2021.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter B, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.050, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 44, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 48(a)(5), eff. September 1, 2021.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter C. Detachment and Annexation by Agreement › Section 49.101. Agreement

Sec. 49.101.  AGREEMENT.  (a)  By agreement of the governing boards of two school districts, territory may be detached from one of the districts and annexed to the other district if, after the action:
(1)  the local revenue level of the district from which territory is detached is equal to or less than the level established under Section 48.257; and
(2)  the local revenue level of the district to which territory is annexed is not greater than the dollar amount guaranteed level of funds provided under Section 48.202(a-1)(2).
(b)  The agreement is not effective unless the commissioner certifies that, after all actions taken under this chapter, the local revenue level of each district involved will be equal to or less than the applicable level permitted by Subsection (a).
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter C, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.051, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter C. Detachment and Annexation by Agreement › Section 49.102. Governing Law

Sec. 49.102.  GOVERNING LAW.  Except to the extent of any conflict with this chapter and except for any requirement that detached property must be annexed to a school district that is contiguous to the detached territory, the annexation and detachment is governed by Chapter 13.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter C, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.051, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter C. Detachment and Annexation by Agreement › Section 49.103. Allocation of Appraised Value of Divided Unit

Sec. 49.103.  ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT.  If portions of a parcel or other item of property are located in different school districts as a result of a detachment and annexation under this subchapter, the parcel or other item of property shall be appraised for taxation as a unit, and the agreement shall allocate the taxable value of the property between the districts.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter C, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.051, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter C. Detachment and Annexation by Agreement › Section 49.104. Allocation of Indebtedness

Sec. 49.104.  ALLOCATION OF INDEBTEDNESS.  The annexation agreement may allocate to the receiving district any portion of the indebtedness of the district from which the territory is detached, and the receiving district assumes and is liable for the allocated indebtedness.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter C, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.051, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter C. Detachment and Annexation by Agreement › Section 49.105. Notice

Sec. 49.105.  NOTICE.  As soon as practicable after the agreement is executed, the districts involved shall notify each affected property owner and the appraisal district in which the affected property is located.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter C, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.051, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter D. Purchase of Attendance Credit › Section 49.151. Agreement

Sec. 49.151.  AGREEMENT.  A school district with a  local revenue level in excess of entitlement may execute an agreement with the commissioner to purchase attendance credit in an amount sufficient, in combination with any other actions taken under this chapter, to reduce the district's local revenue level to a level that is equal to or less than the level established under Section 48.257.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.091 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.053, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter D. Purchase of Attendance Credit › Section 49.152. Credit

Sec. 49.152.  CREDIT.  The amount of credit purchased decreases the dollar amount of a district's local revenue level for purposes of determining whether the district exceeds the level established under Section 48.257.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.092 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.053, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter D. Purchase of Attendance Credit › Section 49.153. Cost

Sec. 49.153.  COST.  (a) The total cost of credit is the amount of the district's maintenance and operations tax revenue that exceeds the level established under Section 48.257.
(b)  For purposes of this section, a school district's maintenance and operations tax revenue does not include any amounts paid into a tax increment fund under Chapter 311, Tax Code.
(c)  The cost of attendance credit for a school district is computed using the final tax collections of the district.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 1997, 75th Leg., ch. 592, Sec. 1.02, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1071, Sec. 9, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 396, Sec. 1.06, eff. Sept. 1, 1999.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 5 (H.B. 1), Sec. 1.02, eff. May 31, 2006.
Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646), Sec. 45, eff. September 1, 2009.
Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 4, eff. September 1, 2015.
Transferred, redesignated and amended from Education Code, Section 41.093 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.053, eff. September 1, 2019.
For expiration of Subsections (a-2) and (a-3), see Subsection (a-3).
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter D. Purchase of Attendance Credit › Section 49.154. Payment

Sec. 49.154.  PAYMENT.  (a)  A school district shall pay for credit purchased:
(1)  in equal monthly payments as determined by the commissioner beginning February 15 and ending August 15 of the school year for which the agreement is in effect; or
(2)  in one payment for the total amount required to be paid by the district not later than August 15 of the school year for which the agreement is in effect.
(a-1)  If a school district elects to pay for credit purchased in the manner provided by Subsection (a)(2), the district must notify the commissioner not later than February 15 of the school year for which the agreement is in effect.
(a-2)  Notwithstanding Subsections (a) and (a-1), a district that receives approval of a request under Section 49.0042 shall pay for credit purchased:
(1)  in equal monthly payments as determined by the commissioner beginning March 15, 2024, and ending August 15, 2024; or
(2)  in the manner provided by Subsection (a)(2), provided that the district notifies the commissioner of the district's election to pay in that manner not later than March 15, 2024.
(a-3)  Subsection (a-2) and this subsection expire September 1, 2024.
(b)  Receipts shall be deposited in the state treasury and may be used only for foundation school program purposes.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 14, eff. June 15, 2015.
Transferred, redesignated and amended from Education Code, Section 41.094 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.053, eff. September 1, 2019.
Amended by:
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 3.12, eff. July 22, 2023.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter D. Purchase of Attendance Credit › Section 49.155. Duration

Sec. 49.155.  DURATION.  An agreement under this section is valid for one school year and, subject to Section 49.156, may be renewed annually.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.095 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.053, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter D. Purchase of Attendance Credit › Section 49.156. Voter Approval

Sec. 49.156.  VOTER APPROVAL.  (a)  After first executing an agreement under this section, the board of trustees shall order and conduct an election, in the manner provided by Sections 13.003(d)-(g), to obtain voter approval of the agreement.
(b)  The ballot shall be printed to permit voting for or against the proposition:  "Authorizing the board of trustees of ________ School District to purchase attendance credit from the state with local tax revenues."
(c)  The proposition is approved if the proposition receives a favorable vote of a majority of the votes cast.  If the proposition is approved, the agreement executed by the board is ratified, and the board has continuing authority to execute agreements under this subchapter on behalf of the district without further voter approval.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Section 41.096 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.053, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter D. Purchase of Attendance Credit › Section 49.157. Credit for Appraisal Costs

Sec. 49.157.  CREDIT FOR APPRAISAL COSTS.   The total amount required under Section 49.153 for a district to purchase attendance credit under this subchapter for any school year is reduced by an amount equal to the product of the district's total costs under Section 6.06, Tax Code, for the appraisal district or districts in which it participates multiplied by a percentage that is computed by dividing the total amount required under Section 49.153 by the total amount of taxes imposed in the district for that year less any amounts paid into a tax increment fund under Chapter 311, Tax Code.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 1997, 75th Leg., ch. 1071, Sec. 10, eff. Sept. 1, 1997.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 648 (H.B. 1010), Sec. 3, eff. January 1, 2008.
Transferred, redesignated and amended from Education Code, Section 41.097 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.053, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter D. Purchase of Attendance Credit › Section 49.158. Limitation

Sec. 49.158.  LIMITATION.  (a)  Sections 49.154 and 49.157 apply only to a district that:
(1)  executes an agreement to purchase attendance credit necessary to reduce the district's local revenue level to the level established under Section 48.257;
(2)  executes an agreement to purchase attendance credit and an agreement under Subchapter E to contract for the education of nonresident students who transfer to and are educated in the district but who are not charged tuition; or
(3)  executes an agreement under Subchapter E to contract for the education of nonresident students:
(A)  to an extent that does not provide more than 10 percent of the reduction in local revenue required for the district to achieve a local revenue level that is equal to or less than the level established under Section 48.257; and
(B)  under which all revenue paid by the district to other districts, in excess of the reduction in state aid that results from counting the weighted average daily attendance of the students served in the contracting district, is required to be used for funding a consortium of at least three districts in a county with a population of less than 40,000 that is formed to support a technology initiative.
(b)  A district that executes an agreement under Subsection (a)(3) must pay full market value for any good or service the district obtains through the consortium.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 1997, 75th Leg., ch. 1071, Sec. 11, eff. Sept. 1, 1997.
Transferred, redesignated and amended from Education Code, Section 41.099 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.053, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter E. Education of Nonresident Students › Section 49.201. Agreement

Sec. 49.201.  AGREEMENT.   The board of trustees of a district with a local revenue level in excess of entitlement may execute an agreement to educate the students of another district in a number that, when the weighted average daily attendance of the students served is added to the weighted average daily attendance of the contracting district, is sufficient, in combination with any other actions taken under this chapter, to reduce the district's local revenue level to a level that is equal to or less than the level established under Section 48.257.  The agreement is not effective unless the commissioner certifies that the transfer of weighted average daily attendance will not result in any of the contracting districts' local revenue level being greater than the level established under Section 48.257 and that the agreement requires an expenditure per student in weighted average daily attendance that is at least equal to the amount per student in weighted average daily attendance required under Section 49.153.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646), Sec. 46, eff. September 1, 2009.
Transferred, redesignated and amended from Education Code, Section 41.121 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.055, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter E. Education of Nonresident Students › Section 49.202. Voter Approval

Sec. 49.202.  VOTER APPROVAL.  (a)  After first executing an agreement under this subchapter other than an agreement under Section 49.205, the board of trustees of the district that will be educating nonresident students shall order and conduct an election, in the manner provided by Sections 13.003(d)-(g), to obtain voter approval of the agreement.
(b)  The ballot shall be printed to permit voting for or against the proposition:  "Authorizing the board of trustees of ________ School District to educate students of other school districts with local tax revenues."
(c)  The proposition is approved if the proposition receives a favorable vote of a majority of the votes cast.  If the proposition is approved, the agreement executed by the board is ratified, and the board has continuing authority to execute agreements under this subchapter on behalf of the district without further voter approval.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 2003, 78th Leg., ch. 61, Sec. 5, eff. Sept. 1, 2003.
Transferred, redesignated and amended from Education Code, Section 41.122 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.055, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter E. Education of Nonresident Students › Section 49.203. Wada Count

Sec. 49.203.  WADA COUNT.  For purposes of Chapter 48, students served under an agreement under this subchapter are counted only in the weighted average daily attendance of the district providing the services, except that students served under an agreement authorized by Section 49.205 are counted in a manner determined by the commissioner.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.  Amended by Acts 2003, 78th Leg., ch. 61, Sec. 6, eff. Sept. 1, 2003.
Transferred, redesignated and amended from Education Code, Section 41.123 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.055, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter E. Education of Nonresident Students › Section 49.204. Transfers

Sec. 49.204.  TRANSFERS.  (a)  The board of trustees of a school district with a local revenue level in excess of entitlement may reduce the district's local revenue level by serving nonresident students who transfer to the district and are educated by the district but who are not charged tuition.  A district that exercises the option under this subsection is not required to execute an agreement with the school district in which a transferring student resides and must certify to the commissioner that the district has not charged or received tuition for the transferring students.
(b)   A school district that receives tuition for a student from a school district with a local revenue level in excess of entitlement may not claim attendance for that student for purposes of Chapters 46 and 48 and the instructional materials and technology allotment under Section 31.0211.
Reenacted, transferred, redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.056, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter E. Education of Nonresident Students › Section 49.205. Career and Technology Education Programs

Sec. 49.205.  CAREER AND TECHNOLOGY EDUCATION PROGRAMS.  (a)  The board of trustees of a school district with a local revenue level in excess of entitlement may reduce the district's local revenue level by executing an agreement to provide students of one or more other districts with career and technology education through a program designated as an area program for career and technology education.
(b)  The agreement is not effective unless the commissioner certifies that:
(1)  implementation of the agreement will not result in any of the affected districts' local revenue level being greater than the level established under Section 48.257; and
(2)  the agreement requires the district with a local revenue level in excess of entitlement to make expenditures benefiting students from other districts in an amount at least equal to the amount that would be required for the district to purchase attendance credit under Subchapter D necessary, in combination with any other actions taken under this chapter other than an action under this section, to reduce the district's local revenue level to a level that is equal to or less than the level established under Section 48.257.
Added by Acts 2003, 78th Leg., ch. 61, Sec. 7, eff. Sept. 1, 2003.
Transferred, redesignated and amended from Education Code, Section 41.125 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.057, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter F. Tax Base Consolidation › Section 49.251. Agreement

Sec. 49.251.  AGREEMENT.  The board of trustees of two or more school districts may execute an agreement to conduct an election on the creation of a consolidated taxing district for the maintenance and operation of the component school districts.  The agreement is subject to approval by the commissioner.  The agreement is not effective unless the commissioner certifies that the consolidated taxing district will have a local revenue level equal to or less than the level established under Section 48.257 after all actions taken under this chapter.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter F, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.058, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter F. Tax Base Consolidation › Section 49.252. Date of Election

Sec. 49.252.  DATE OF ELECTION.  Any agreement under this subchapter must provide for the ordering of an election to be held on the same date in each district.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter F, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.058, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter F. Tax Base Consolidation › Section 49.253. Proposition

Sec. 49.253.  PROPOSITION.  (a)  The ballot shall be printed to permit voting for or against the proposition: "Creation of a consolidated taxing district composed of the territory of _________________________ school districts, and authorizing the levy, assessment, and collection of annual ad valorem taxes for the maintenance of the public free schools within that taxing district at a rate not to exceed $_________ on the $100 valuation of taxable property."
(b)  The rate to be included in the proposition shall be provided by the agreement among the districts but may not exceed the maximum rate provided by law for independent school districts.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter F, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.058, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter F. Tax Base Consolidation › Section 49.254. Approval

Sec. 49.254.  APPROVAL.  The proposition is approved only if the proposition receives a favorable vote of the majority of the votes cast within each participating school district.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter F, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.058, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter F. Tax Base Consolidation › Section 49.255. Consolidated Taxing District

Sec. 49.255.  CONSOLIDATED TAXING DISTRICT.  A consolidated taxing district is a school district established for the limited purpose of exercising the taxing power authorized by Section 3, Article VII, Texas Constitution, and distributing the revenue to its component school districts.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter F, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.058, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter F. Tax Base Consolidation › Section 49.256. Governance

Sec. 49.256.  GOVERNANCE.  (a)  The consolidated taxing district is governed by the boards of the component school districts acting jointly.
(b)  Any action taken by the joint board must receive a favorable vote of a majority of each component district's board of trustees.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter F, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.058, eff. September 1, 2019.
2023 Texas Statutes › Education Code › Title 2 - Public Education › Subtitle I - School Finance and Fiscal Management › Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement › Subchapter F. Tax Base Consolidation › Section 49.257. Maintenance Tax

Sec. 49.257.  MAINTENANCE TAX.  (a)  The joint board shall levy a maintenance tax for the benefit of the component school districts not later than September 1 of each year or as soon thereafter as practicable.
(b)  Each component district shall bear a share of the costs of assessing and collecting taxes in proportion to the component district's share of weighted average daily attendance in the consolidated taxing district.
(c)  A component district may not levy an ad valorem tax for the maintenance and operation of the schools.
(d)  Notwithstanding Section 45.003, the consolidated taxing district may levy, assess, and collect a maintenance tax for the benefit of the component districts at a rate that exceeds $1.50 per $100 valuation of taxable property to the extent necessary to pay contracted obligations on the lease purchase of permanent improvements to real property entered into on or before May 12, 1993.  The proposition to impose taxes at the necessary rate must be submitted to the voters in the manner provided by Section 45.003.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter F, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.058, eff. September 1, 2019.