LeRoy Nellis

HB 314 — A determination of a school district's assets to liabili

This bill covers a determination of a school district's assets to liabilities ratio under the public school financial accountability rating system.

This bill covers a determination of a school district's assets to liabilities ratio under the public school financial accountability rating system.

Author: Guillen. Filed: 11/09/2026 (H Filed). Caption: “Relating to a determination of a school district's assets to liabilities ratio under the public school financial accountability rating system.”

Subjects: Education--Primary & Secondary--Finance (I0250). Council document: see the Legislature history page.

Full bill text (Introduced)

Official text from the Texas Legislature. Bill history for HB 314 · Bill text (HTML).

90R45 AND-F By: Guillen H.B. No. 314 relating to a determination of a school district's assets to liabilities ratio under the public school financial accountability rating system.

SECTION 1. Section 39.082(c), Education Code, is amended to read as follows: (c) The system may not include an indicator under Subsection (b) or any other performance measure that: (1) requires a school district to spend at least 65 percent or any other specified percentage of district operating funds for instructional purposes; [ or ] (2) lowers the financial management performance rating of a school district for failure to spend at least 65 percent or any other specified percentage of district operating funds for instructional purposes ; or (3) for a school district required to reduce its local revenue level under Section 48.257, includes in determining the district's ratio of assets to liabilities any amount required to be spent by the district to comply with Chapter 49 .

SECTION 2. This Act applies beginning with the 2027-2028 school year.

SECTION 3. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2027.

Sources: Texas Legislature, Today's Filed Bills in the House (11/09/2026), HB 314; 90th Legislature BillLookup history and Introduced bill text.

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