89S10228 KJE-D     By: Isaac H.B. No. 184       A BILL TO BE ENTITLED   AN ACT   relating to a reduction in the maximum compressed tax rate of a   school district; making an appropriation.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter F, Chapter 48, Education Code, is   amended by adding Section 48.2554 to read as follows:          Sec. 48.2554.  MAXIMUM COMPRESSED TAX RATE FOR 2026-2027   SCHOOL YEAR.  (a)  Notwithstanding any other provision of this title   or Chapter 26, Tax Code, for the 2026-2027 school year, the   commissioner shall calculate the value of a school district's   maximum compressed tax rate by determining the district's maximum   compressed rate under Section 48.2551 or 48.2552(b), as applicable,   and reducing the tax rate determined under the applicable section   by the amount by which the commissioner may reduce each district's   maximum compressed tax rate by an equal amount using money   appropriated for the purpose of reducing each district's maximum   compressed tax rate under this section.          (b)  If a school district's maximum compressed tax rate as   calculated under Subsection (a) would be less than 90 percent of   another school district's maximum compressed tax rate under   Subsection (a), the district's maximum compressed tax rate is the   value at which the district's maximum compressed tax rate would be   equal to 90 percent of the other district's maximum compressed tax   rate.          (c)  Notwithstanding any other provision of this title or   Chapter 26, Tax Code, for purposes of determining funding for   school districts for the 2026-2027 school year, a reference in any   of the following provisions of law to a school district's maximum   compressed tax rate or maximum compressed rate as determined under   Section 48.2551 means the maximum compressed tax rate determined   for the district under this section:                (1)  Section 13.054(f);                (2)  Section 45.003(d);                (3)  Section 45.0032(a);                (4)  Section 48.051(a);                (5)  Sections 48.2553(a) and (e);                (6)  Section 48.2556; and                (7)  Section 26.08(n), Tax Code.          (d)  For purposes of Section 30.003(f-1), a reference in that   section to Section 48.2551 includes this section.          (e)  Notwithstanding any other provision of this title, for   purposes of determining a school district's maximum compressed tax   rate under Section 48.2551 for the 2027-2028 school year, the value   of the district's "PYMCR" is the maximum compressed tax rate   determined for the district under this section for the preceding   school year.          (f)  This section expires September 1, 2028.          SECTION 2.  To the extent consistent with federal law, the   federal money received by this state under the One Big Beautiful   Bill Act (Pub. L. No. 119-21) for the purpose of reimbursing this   state for expenses related to border security is appropriated to   the Texas Education Agency for the state fiscal year beginning   September 1, 2026, for the purpose of reducing school district   maximum compressed tax rates as provided by Section 48.2554,   Education Code, as added by this Act.          SECTION 3.  This Act takes effect on the 91st day after the   last day of the legislative session.