| (a) This section, made pursuant to Texas Education
Code (TEC), §48.011 and §48.004, addresses calculations
in TEC, §48.2551.
(b) School districts' maximum compressed maintenance
and operations (M&O) tax rates, as determined by TEC, §48.2551
and §48.2552, and relevant rules, shall be calculated using locally
certified property values and adjusted to estimate for exclusions
under Texas Government Code, §403.302(d).
(c) The Texas Education Agency (TEA) will open a data
collection from 12:01 a.m. on July 18 through 11:59 p.m. on August
1 for school districts. School districts must submit the following
data:
(1) the chief appraiser's July 25 certified taxable
property values from the certified appraisal roll under Tax Code, §26.01(a)
or (a-1), as applicable for the preceding tax year;
(2) the chief appraiser's July 25 certified taxable
property values from the certified appraisal roll under Tax Code, §26.01(a)
or (a-1), as applicable for the current tax year;
(3) local exemption total dollar amounts for the preceding
tax year, including, but not limited to, the following exemptions:
(A) Tax Code, Chapter 313, Texas Economic Development
Act (expiring or new);
(B) local option General Residence Homestead;
(C) local option Age 65 or Older or Disabled;
(D) local option Historic or Archeological Sites; and
(E) local option Freeport;
(4) local exemption total dollar amounts for the current
tax year, including, but not limited to, the following exemptions:
(A) Tax Code, Chapter 313, Texas Economic Development
Act (expiring or new);
(B) local option General Residence Homestead;
(C) local option Age 65 or Older or Disabled;
(D) local option Historic or Archeological Sites; and
(E) local option Freeport; and
(5) district contact information.
(d) TEA will calculate and make available preliminary
maximum compressed tier one tax rates to each school district on or
before August 5.
(e) If TEA receives an appeal of a preliminary maximum
compressed tax rate (MCR), TEA will issue a final determination to
the school district no later than August 31.
(f) If TEA does not receive an appeal of a preliminary
MCR, the preliminary MCR automatically becomes a final MCR 10 calendar
days following TEA's approval of the district's preliminary MCR.
(g) A school district may appeal its preliminary MCR
through the following process.
(1) The TEA division responsible for MCRs must receive
a written appeal no later than 10 calendar days after TEA's approval
of the district's preliminary MCR. The appeal must include adequate
evidence and additional information that supports the position of
the school district. Appeals received 11 calendar days or more after
TEA approves a district's preliminary MCR will not be considered.
(2) TEA will only consider appeals that would result
in a change of the preliminary MCR.
(h) TEA will use any available data to calculate MCR
absent data collection submissions from a school district.
(i) The commissioner of education may waive a provision
of this section if necessary to ensure the appropriate MCR calculation.
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