Texas Education Code

Sec. § 45.0032
Components of Maintenance and Operations Tax


(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 (Maximum Compressed Tax Rate).

(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 (Bond and Tax Elections)(f) applies, any cents of maintenance and operations tax effort that exceeds the maximum rate permitted under Section 45.003 (Bond and Tax Elections)(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 (Tier Two Allotment) for those cents of tax effort.

(d)

For a district to which Section 26.08 (Automatic Election to Approve Tax Rate of School District)(a-1), 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 (Automatic Election to Approve Tax Rate of School District)(n)(1)(C), 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.
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.
Source

Last accessed
Jun. 7, 2021