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.