Title ED, Education Code

Sec. 49.0041. LOCAL REVENUE LEVEL IN EXCESS OF ENTITLEMENT AFTER REVIEW NOTIFICATION. If the commissioner determines that a school district has a local revenue level in excess of entitlement after the date the commissioner sends notification for the school year under Section 49.0…

Sec. 49.0043. TRANSITIONAL PROVISIONS: INCREASED HOMESTEAD EXEMPTIONS. (a) The commissioner shall approve a district's request under Section 49.004(b-1) to delay the date of an election required under this chapter if the commissioner determines that the district would not have a …

Sec. 49.0044. TRANSITIONAL PROVISIONS: INCREASED HOMESTEAD EXEMPTIONS FOR ELDERLY OR DISABLED PERSONS. (a) The commissioner shall approve a district's request under Section 49.004(b-1) to delay the date of an election required under this chapter if the commissioner determines tha…

Sec. 49.005. COMPTROLLER AND APPRAISAL DISTRICT COOPERATION. The chief appraiser of each appraisal district and the comptroller shall cooperate with the commissioner and school districts in implementing this chapter. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 19…

Sec. 49.006. RULES. (a) The commissioner may adopt rules necessary for the implementation of this chapter. The rules may provide for the commissioner to make necessary adjustments to the provisions of Chapter 48, including providing for the commissioner to make an adjustment in t…

Sec. 49.007. COMMISSIONER TO APPROVE SUBSEQUENT BOUNDARY CHANGES. A school district that is involved in an action under this chapter that results in boundary changes to the district or in the consolidation of tax bases is subject to consolidation, detachment, or annexation under …

Sec. 49.008. HOMESTEAD EXEMPTIONS. (a) The governing board of a school district that results from consolidation under this chapter, including a consolidated taxing district under Subchapter F, for the tax year in which the consolidation occurs may determine whether to adopt a hom…

Sec. 49.009. TAX ABATEMENTS. (a) A tax abatement agreement executed by a school district that is involved in consolidation or in detachment and annexation of territory under this chapter is not affected and applies to the taxation of the property covered by the agreement as if ex…

Sec. 49.010. TAX INCREMENT OBLIGATIONS. The payment of tax increments under Chapter 311, Tax Code, is not affected by the consolidation of territory or tax bases or by annexation under this chapter. In each tax year a school district paying a tax increment from taxes on property …

Sec. 49.011. CONTINGENCY. (a) If any of the options described by Section 49.002 as applied to a school district are held invalid by a final decision of a court of competent jurisdiction, a school district is entitled to exercise any of the remaining valid options in accordance wi…

Sec. 49.012. DATE OF ELECTIONS. An election under this chapter for voter approval of an agreement entered by the board of trustees shall be held on a Tuesday or Saturday not more than 45 days after the date of the agreement. Section 41.001, Election Code, does not apply to the el…

Sec. 49.0121. TRANSITIONAL ELECTION DATES. (a) This section applies only to an election under this chapter that occurs during the 2025-2026 school year. (b) Section 49.012 does not apply to a district that receives approval of a request under Section 49.0043. The district shall h…

Sec. 49.0122. TRANSITIONAL ELECTION DATES: INCREASED HOMESTEAD EXEMPTIONS FOR ELDERLY OR DISABLED PERSONS. (a) This section applies only to an election under this chapter that occurs during the 2025-2026 school year. (b) Section 49.012 does not apply to a district that receives a…

Sec. 49.013. PROCEDURE. (a) Except as provided by Subchapter G, a decision of the commissioner under this chapter is appealable under Section 7.057. (b) Any order of the commissioner issued under this chapter shall be given immediate effect and may not be stayed or enjoined pendi…

Sec. 49.051. AGREEMENT. The governing boards of any two or more school districts may consolidate the districts by agreement in accordance with this subchapter to establish a consolidated district with a local revenue level equal to or less than the level established under Section…

Sec. 49.052. GOVERNING LAW. Except to the extent modified by the terms of the agreement, the consolidated district is governed by the applicable provisions of Subchapter D, Chapter 13, other than a provision requiring consolidating districts to be contiguous. The agreement may no…

Sec. 49.053. GOVERNANCE PLAN. (a) The agreement among the consolidating districts may include a governance plan designed to preserve community-based and site-based decision making within the consolidated district, including the delegation of specific powers of the governing board…

Sec. 49.054. INCENTIVE AID. (a) Repealed by Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 48(a)(5), eff. September 1, 2021. (b) A consolidated district under this subchapter is entitled to incentive aid under Subchapter G, Chapter 13. (c) Repealed by Acts 2021, 87th Leg.,…

Sec. 49.101. AGREEMENT. (a) By agreement of the governing boards of two school districts, territory may be detached from one of the districts and annexed to the other district if, after the action: (1) the local revenue level of the district from which territory is detached is eq…

Sec. 49.102. GOVERNING LAW. Except to the extent of any conflict with this chapter and except for any requirement that detached property must be annexed to a school district that is contiguous to the detached territory, the annexation and detachment is governed by Chapter 13. Add…

Sec. 49.103. ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT. If portions of a parcel or other item of property are located in different school districts as a result of a detachment and annexation under this subchapter, the parcel or other item of property shall be appraised for ta…

Sec. 49.104. ALLOCATION OF INDEBTEDNESS. The annexation agreement may allocate to the receiving district any portion of the indebtedness of the district from which the territory is detached, and the receiving district assumes and is liable for the allocated indebtedness. Added by…

Sec. 49.105. NOTICE. As soon as practicable after the agreement is executed, the districts involved shall notify each affected property owner and the appraisal district in which the affected property is located. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. T…

Sec. 49.151. AGREEMENT. A school district with a local revenue level in excess of entitlement may execute an agreement with the commissioner to purchase attendance credit in an amount sufficient, in combination with any other actions taken under this chapter, to reduce the distri…

Sec. 49.152. CREDIT. The amount of credit purchased decreases the dollar amount of a district's local revenue level for purposes of determining whether the district exceeds the level established under Section 48.257. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 19…

Sec. 49.153. COST. (a) The total cost of credit is the amount of the district's maintenance and operations tax revenue that exceeds the level established under Section 48.257. (b) For purposes of this section, a school district's maintenance and operations tax revenue does not in…

Sec. 49.154. PAYMENT. (a) A school district shall pay for credit purchased: (1) in equal monthly payments as determined by the commissioner beginning February 15 and ending August 15 of the school year for which the agreement is in effect; or (2) in one payment for the total amou…

Sec. 49.155. DURATION. An agreement under this section is valid for one school year and, subject to Section 49.156, may be renewed annually. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. Transferred, redesignated and amended from Education Code, Section 41.09…

Sec. 49.156. VOTER APPROVAL. (a) After first executing an agreement under this section, the board of trustees shall order and conduct an election, in the manner provided by Sections 13.003(d)-(g), to obtain voter approval of the agreement. (b) The ballot shall be printed to permi…

Sec. 49.157. CREDIT FOR APPRAISAL COSTS. The total amount required under Section 49.153 for a district to purchase attendance credit under this subchapter for any school year is reduced by an amount equal to the product of the district's total costs under Section 6.06, Tax Code, …

Sec. 49.158. LIMITATION. (a) Sections 49.154 and 49.157 apply only to a district that: (1) executes an agreement to purchase attendance credit necessary to reduce the district's local revenue level to the level established under Section 48.257; (2) executes an agreement to purcha…

Sec. 49.201. AGREEMENT. The board of trustees of a district with a local revenue level in excess of entitlement may execute an agreement to educate the students of another district in a number that, when the weighted average daily attendance of the students served is added to the…

Sec. 49.202. VOTER APPROVAL. (a) After first executing an agreement under this subchapter other than an agreement under Section 49.205, the board of trustees of the district that will be educating nonresident students shall order and conduct an election, in the manner provided by…

Sec. 49.203. WADA COUNT. For purposes of Chapter 48, students served under an agreement under this subchapter are counted only in the weighted average daily attendance of the district providing the services, except that students served under an agreement authorized by Section 49.…

Sec. 49.204. TRANSFERS. (a) The board of trustees of a school district with a local revenue level in excess of entitlement may reduce the district's local revenue level by serving nonresident students who transfer to the district and are educated by the district but who are not c…

Sec. 49.205. CAREER AND TECHNOLOGY EDUCATION PROGRAMS. (a) The board of trustees of a school district with a local revenue level in excess of entitlement may reduce the district's local revenue level by executing an agreement to provide students of one or more other districts wit…

Sec. 49.251. AGREEMENT. The board of trustees of two or more school districts may execute an agreement to conduct an election on the creation of a consolidated taxing district for the maintenance and operation of the component school districts. The agreement is subject to approva…

Sec. 49.252. DATE OF ELECTION. Any agreement under this subchapter must provide for the ordering of an election to be held on the same date in each district. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. Transferred, redesignated and amended from Education Co…

Sec. 49.253. PROPOSITION. (a) The ballot shall be printed to permit voting for or against the proposition: "Creation of a consolidated taxing district composed of the territory of _________________________ school districts, and authorizing the levy, assessment, and collection of …

Sec. 49.254. APPROVAL. The proposition is approved only if the proposition receives a favorable vote of the majority of the votes cast within each participating school district. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. Transferred, redesignated and amend…

Sec. 49.255. CONSOLIDATED TAXING DISTRICT. A consolidated taxing district is a school district established for the limited purpose of exercising the taxing power authorized by Section 3, Article VII, Texas Constitution, and distributing the revenue to its component school distric…

Sec. 49.256. GOVERNANCE. (a) The consolidated taxing district is governed by the boards of the component school districts acting jointly. (b) Any action taken by the joint board must receive a favorable vote of a majority of each component district's board of trustees. Added by A…

Sec. 49.257. MAINTENANCE TAX. (a) The joint board shall levy a maintenance tax for the benefit of the component school districts not later than September 1 of each year or as soon thereafter as practicable. (b) Each component district shall bear a share of the costs of assessing …

Sec. 49.258. REVENUE DISTRIBUTION. The consolidated taxing district shall distribute maintenance tax revenue to the component districts on the basis of the number of students in weighted average daily attendance in the component districts. Added by Acts 1995, 74th Leg., ch. 260, …

Sec. 49.259. TAXES OF COMPONENT DISTRICTS. (a) The governing board of a component school district of a consolidated taxing district that has consolidated for maintenance and operation purposes only may issue bonds and levy, pledge, and collect ad valorem taxes within that compone…

Sec. 49.260. OPTIONAL TOTAL TAX BASE CONSOLIDATION. (a) An agreement executed under Section 49.251 may provide for total tax base consolidation instead of consolidation for maintenance and operation purposes only. (b) Under an agreement providing for total tax base consolidation:…