HBA-MPM, SEB H.B. 98 76(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 98 By: Reyna, Arthur Public Education 6/7/1999 Enrolled BACKGROUND AND PURPOSE Currently, most school districts begin school in August or July. Prior to the 76th Legislative Session, the timing of the fiscal year often coincided with the fall opening of the district. This means that the budget for the year was often adopted after the school year started. Modifying the fiscal year calendar will keep the district from having to contend with both issues simultaneously. H.B. 98 sets the fiscal year for school districts to begin on July 1 or September 1 of each year. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that rulemaking authority is expressly delegated to the commissioner of education in SECTION 1 (Section 44.0011, Education Code) of this bill. SECTION BY SECTION ANALYSIS SECTION 1. Amends Subchapter A, Chapter 44, Education Code, by adding Section 44.0011, as follows: Sec. 44.0011. FISCAL YEAR. Establishes that the fiscal year of a school district (district) begins on July 1 or September 1 of each year, as determined by the board of trustees of each school district. Authorizes the commissioner of education to adopt rules concerning the submission of information by a district under Chapter 39 (Public School System Accountability) or 42 (Foundation School Program), Education Code, based on the district's fiscal year. SECTION 2. Amends Section 26.01, Tax Code, by adding Subsection (d), as follows: (d) Requires the chief appraiser to prepare and certify, by June 15, to the assessor for each district participating in the appraisal district an estimate of the taxable value of school district property. Requires the chief appraiser to assist each district in determining values of school district property for the district's budgetary purposes. SECTION 3. Effective date: September 1, 2001. SECTION 4. Emergency clause.