Texas Education Code Title 2, Chapter 41 - Equalized Wealth Level

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 41.001 - Definitions
  In this chapter: (1) "Equalized wealth level" means the wealth per student provided by Section 41.002. (2) "Wealth per student" means the taxable value of...
• Texas Section 41.0011 - Computation Of Wealth Per Student For 2015-2016 School Year
  Notwithstanding any other provision of this chapter, in computing a school district's wealth per student for the 2015-2016 school year, a school district's taxable value...
• Texas Section 41.002 - Equalized Wealth Level
  (a) A school district may not have a wealth per student that exceeds: (1) the wealth per student that generates the amount of maintenance and...
• Texas Section 41.003 - Options To Achieve Equalized Wealth Level
  A district with a wealth per student that exceeds the equalized wealth level may take any combination of the following actions to achieve the equalized...
• Texas Section 41.0031 - Inclusion Of Attendance Credits And Nonresidents In Weighted Average Daily Attendance
  In determining whether a school district has a wealth per student less than or equal to the equalized wealth level, the commissioner shall use: (1)...
• Texas Section 41.004 - Annual Review Of Property Wealth
  (a) Not later than July 15 of each year, using the estimate of enrollment under Section 42.254, the commissioner shall review the wealth per student...
• Texas Section 41.0041 - Effect Of State Aid
  (a) Notwithstanding any other provision of this chapter, if a school district's wealth per student exceeds the equalized wealth level for the first time in...
• Texas Section 41.0042 - Transitional Provisions: Increased Homestead Exemption And Limitation On Tax Increases
  (a) The commissioner shall approve a district's request under Section 41.004(b-1) to delay the date of an election required under this chapter if the commissioner...
• Texas Section 41.005 - 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...
• Texas Section 41.006 - 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...
• Texas Section 41.007 - 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...
• Texas Section 41.008 - 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...
• Texas Section 41.009 - 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...
• Texas Section 41.010 - 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...
• Texas Section 41.011 - Contingency
  (a) If any of the options described by Section 41.003 as applied to a school district are held invalid by a final decision of a...
• Texas Section 41.012 - 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...
• Texas Section 41.0121 - Transitional Election Dates
  (a) This section applies only to an election under this chapter that occurs during the 2015-2016 school year. (b) Section 41.012 does not apply to...

SUBCHAPTER B CONSOLIDATION BY AGREEMENT

• Texas Section 41.013 - 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...
• Texas Section 41.031 - 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...
• Texas Section 41.032 - 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,...
• Texas Section 41.033 - 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...

SUBCHAPTER C DETACHMENT AND ANNEXATION BY AGREEMENT

• Texas Section 41.034 - Incentive Aid
  (a) For the first and second school years after creation of a consolidated district under this subchapter, the commissioner shall adjust allotments to the consolidated...
• Texas Section 41.061 - 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...
• Texas Section 41.062 - 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...
• Texas Section 41.063 - 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...
• Texas Section 41.064 - 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...

SUBCHAPTER D PURCHASE OF ATTENDANCE CREDIT

• Texas Section 41.065 - 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...
• Texas Section 41.091 - Agreement
  A school district with a wealth per student that exceeds the equalized wealth level may execute an agreement with the commissioner to purchase attendance credits...
• Texas Section 41.092 - Credit
  (a) For each credit purchased, the weighted average daily attendance of the purchasing school district is increased by one student in weighted average daily attendance...
• Texas Section 41.093 - Cost
  (a) Subject to Subsection (b-1), the cost of each credit is an amount equal to the greater of: (1) the amount of the district's maintenance...
• Texas Section 41.0931 - Disaster Remediation Costs
  (a) This section applies only to a district all or part of which is located in an area declared a disaster area by the governor...
• Texas Section 41.094 - Payment
  (a) A school district shall pay for credits purchased in equal monthly payments as determined by the commissioner beginning February 15 and ending August 15...
• Texas Section 41.095 - Duration
  An agreement under this section is valid for one school year and, subject to Section 41.096, may be renewed annually. Added by Acts 1995, 74th...
• Texas Section 41.096 - 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...
• Texas Section 41.097 - Credit For Appraisal Costs
  (a) The total amount required under Section 41.093 for a district to purchase attendance credits under this subchapter for any school year is reduced by...
• Texas Section 41.098 - Early Agreement Credit
  A district that submits a signed agreement under this subchapter to the commissioner before September 1 of the school year for which the agreement is...
• Texas Section 41.0981 - Transitional Early Agreement Credit
  Notwithstanding Section 41.098, a district that receives approval of a request under Section 41.0042 may receive the early agreement credit described by Section 41.098 for...

SUBCHAPTER E EDUCATION OF NONRESIDENT STUDENTS

• Texas Section 41.099 - Limitation
  (a) Sections 41.002(e), 41.094, 41.097, and 41.098 apply only to a district that: (1) executes an agreement to purchase all attendance credits necessary to reduce...
• Texas Section 41.121 - Agreement
  (a) The board of trustees of a district with a wealth per student that exceeds the equalized wealth level may execute an agreement to educate...
• Texas Section 41.122 - Voter Approval
  (a) After first executing an agreement under this subchapter other than an agreement under Section 41.125, the board of trustees of the district that will...
• Texas Section 41.123 - Wada Count
  For purposes of Chapter 42, students served under an agreement under this subchapter are counted only in the weighted average daily attendance of the district...
• Texas Section 41.124 - Transfers
  (a) The board of trustees of a school district with a wealth per student that exceeds the equalized wealth level may reduce the district's wealth...

SUBCHAPTER F TAX BASE CONSOLIDATION

• Texas Section 41.125 - Career And Technology Education Programs
  (a) The board of trustees of a school district with a wealth per student that exceeds the equalized wealth level may reduce the district's wealth...
• Texas Section 41.151 - 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...
• Texas Section 41.152 - 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...
• Texas Section 41.153 - 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...
• Texas Section 41.154 - 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...
• Texas Section 41.155 - 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...
• Texas Section 41.156 - 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...
• Texas Section 41.157 - 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...
• Texas Section 41.158 - 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...
• Texas Section 41.159 - 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...

SUBCHAPTER G DETACHMENT AND ANNEXATION BY COMMISSIONER

• Texas Section 41.160 - Optional Total Tax Base Consolidation
  (a) An agreement executed under Section 41.151 may provide for total tax base consolidation instead of consolidation for maintenance and operation purposes only. (b) Under...
• Texas Section 41.201 - Definition
  In this subchapter, "mineral property" means a real property mineral interest that has been severed from the surface estate by a mineral lease creating a...
• Texas Section 41.202 - Determination Of Taxable Value
  (a) For purposes of this subchapter, the taxable value of an individual parcel or other item of property and the total taxable value of property...
• Texas Section 41.203 - Property Subject To Detachment And Annexation
  (a) Only the following property may be detached and annexed under this subchapter: (1) a mineral property; (2) real property used in the operation of...
• Texas Section 41.204 - Taxation Of Personal Property
  Personal property having a taxable situs at the same location as real property detached and annexed under this subchapter is taxable by the school district...
• Texas Section 41.205 - Detachment Of Property
  (a) The commissioner shall detach property under this section from each school district from which the commissioner is required under Section 41.004 to detach property...
• Texas Section 41.206 - Annexation Of Property
  (a) The commissioner shall annex property detached under Section 41.205 to school districts eligible for annexation in accordance with this section. A school district is...
• Texas Section 41.207 - Limitations On Detachment And Annexation
  The commissioner may detach and annex property under this subchapter only if: (1) the property is not exempt from ad valorem taxation under Section 11.20...
• Texas Section 41.208 - Orders And Notice
  (a) The commissioner shall order any detachments and annexations of property under this subchapter not later than November 8 of each year. (a-1) Notwithstanding Subsection...
• Texas Section 41.209 - Treatment Of Subdivided Property
  (a) If the commissioner orders the detachment or annexation of a portion of a parcel or item of property under this subchapter, the order shall...
• Texas Section 41.210 - Duties Of Chief Appraiser
  (a) The chief appraiser of each appraisal district shall cooperate with the commissioner in administering this subchapter. The commissioner may require the chief appraiser to...
• Texas Section 41.211 - Student Attendance
  A student who is a resident of real property detached from a school district may choose to attend school in that district or in the...
• Texas Section 41.212 - Bond Taxes
  Property detached from a school district is released from the obligation for any tax to pay principal and interest on bonds authorized by the district...

SUBCHAPTER H CONSOLIDATION BY COMMISSIONER

• Texas Section 41.213 - Determination By Commissioner Final
  A decision or determination of the commissioner under this subchapter is final and not appealable. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1,...
• Texas Section 41.251 - Commissioner Order
  If the commissioner is required under Section 41.004 to order the consolidation of districts, the consolidation is governed by this subchapter. The commissioner's order shall...
• Texas Section 41.252 - Selection Criteria
  (a) In selecting the districts to be consolidated with a district that has a property wealth greater than the equalized wealth level, the commissioner shall...
• Texas Section 41.253 - Governance
  (a) Until the initial trustees elected as provided by Subsection (b) have qualified and taken office, a district consolidated under this subchapter is governed by...
• Texas Section 41.254 - Dissolution Of Consolidated District
  (a) If the legislature abolishes ad valorem taxes for public school maintenance and operations and adopts another method of funding public education, the board of...
• Texas Section 41.255 - Fund Balances
  Fund balances of a school district consolidated under this subchapter may be used only for the benefit of the schools within the district that generated...
• Texas Section 41.256 - Employment Contracts
  A consolidated district created under this subchapter shall honor an employment contract entered into by a consolidating district. Added by Acts 1995, 74th Leg., ch....
• Texas Section 41.257 - Application Of Small And Sparse Adjustments And Transportation Allotment
  The budget of the consolidated district must apply the benefit of the adjustment or allotment to the schools of the consolidating district to which Section...

Last modified: September 28, 2016