SECTION 61.1000. Maximum Compressed Tax Rate Calculation and Data Collection

(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.

Source Note: The provisions of this §61.1000 adopted to be effective April 15, 2020, 45 TexReg 2410