Bill > HB2108

This bill modifies the Texas Education Code by increasing the maximum additional maintenance and operations tax effort for school districts from eight cents to nine cents. Specifically, the bill changes two key sections of the Education Code: first, it adjusts the definition of a district's enrichment tax rate to allow for up to nine cents (instead of eight) of additional tax effort over the maximum tax rate; second, it updates the calculation of the guaranteed level of state and local funds per weighted student per cent of tax effort to reflect this nine-cent threshold. The guaranteed yield calculation means that for these additional nine cents of tax effort, the state will provide a certain level of funding to ensure more financial consistency across school districts with different local property wealth. The changes will take effect on September 1, 2025, potentially providing school districts with slightly more flexibility in local tax rate setting and potentially increasing state funding support for those additional tax cents.

Education

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2108