Section 61.1001 - Prior Year Maximum Compressed Tax Rate(a) This section, made pursuant to Texas Education Code (TEC), §48.011 and §48.004, addresses calculations in TEC, § 48.2551.(b) For purposes of determining a district's maximum compressed tax rate (MCR) under TEC, § 48.2551(b), for the 2020-2021 school year, the value of the district's prior year MCR is $0.93.19 Tex. Admin. Code § 61.1001
Adopted by Texas Register, Volume 45, Number 13, March 27, 2020, TexReg 2157, eff. 3/30/2020