HBA-SEB H.B. 98 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 98
By: Reyna, Arthur
Public Education
4/8/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, most school districts begin school in August or July.  The
timing of the fiscal year often coincides with the fall opening of the
district.  This means that the budget for the year is often adopted after
the school year starts.  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 of each year. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

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 begins on July 1 of each year. 

SECTION 2.  Amends Section 26.01, Tax Code, by adding Subsection (d), as
follows: 

(d)  Requires the chief appraiser to prepare and specify, by June 15, a
preliminary appraisal roll of the school district for the assessor of each
school district participating in the appraisal district.  Requires the
chief appraiser to assist each school district in determining values of
school district property for the district's budgetary purposes. 

SECTION 3.  Provides that a school district's fiscal year that begins in
1999 ends June 30, 2000. Requires a school district with a fiscal year that
would have ended on another date in 2000 to take action before July 1,
2000, to conform to Section 44.0011, Education Code, as added by this Act. 

SECTION 4.  Effective date:  September 1, 1999.

SECTION 5.  Emergency clause.