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A BILL TO BE ENTITLED
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AN ACT
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relating to the information required to be included in or with a |
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school district ad valorem tax bill. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.01, Tax Code, is amended by adding |
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Subsections (d-2), (d-3), (d-4), (d-5), and (d-6) to read as |
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follows: |
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(d-2) This subsection and Subsection (d-3) apply only to a |
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school district that, for the school year beginning in the current |
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tax year, has entered into an agreement with the commissioner of |
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education to purchase average daily attendance credits as provided |
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by Subchapter D, Chapter 41, Education Code, in an amount |
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sufficient, in combination with any other actions taken under that |
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chapter, to reduce the school district's wealth per student to a |
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level that is equal to or less than the equalized wealth level as |
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determined by the commissioner of education under that chapter. In |
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addition to any other information required by this section, the tax |
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bill or the separate statement must include a statement in the |
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following form: |
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"Your property taxes for the (name of school district) are |
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$____. Of those taxes: |
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"$____ will be used by the (name of school district) to fund |
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maintenance and operations of the school district; |
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"$____ will be used by the (name of school district) to pay |
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for bonded indebtedness on construction, equipment, or both; and |
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"$____ will be paid by the (name of school district) to the |
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state for the purpose of helping fund certain other school |
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districts in the state." |
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(d-3) The assessor for the school district shall compute for |
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the current tax year the amount of taxes imposed by the school |
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district on the property to fund maintenance and operations of the |
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school district and to pay for bonded indebtedness on construction, |
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equipment, or both based on the tax rates adopted by the school |
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district under Sections 26.05(a)(2) and (1), respectively, for the |
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current tax year. The assessor shall compute for the current tax |
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year the amount of taxes imposed by the school district on the |
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property that are to be paid to the state by: |
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(1) multiplying the amount of taxes for maintenance |
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and operations imposed by the school district on the property for |
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the current tax year by the percentage of the amount of taxes for |
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maintenance and operations imposed by the school district for the |
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current tax year that the school district is required to pay under |
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the agreement for the school year beginning in the current tax year |
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to purchase average daily attendance credits; and |
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(2) dividing the amount computed under Subdivision (1) |
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by 100. |
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(d-4) This subsection and Subsection (d-5) apply only to a |
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school district that, for the school year beginning in the current |
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tax year, is entitled to state aid under Chapter 42, Education Code. |
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In addition to any other information required by this section, the |
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tax bill or the separate statement must include a statement in the |
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following form: |
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"Based on your property's value, the total amount of revenue |
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the (name of school district) receives is $____. Of that amount: |
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"$____ is funded by your property taxes for maintenance and |
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operations; |
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"$____ is funded by your property taxes for bonded |
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indebtedness on construction, equipment, or both; and |
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"$____ is funded by the state." |
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(d-5) The assessor for the school district shall compute for |
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the current tax year: |
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(1) the amount the school district receives for |
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maintenance and operations and for bonded indebtedness on |
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construction, equipment, or both that is funded by the property |
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taxes on the property based on the tax rates adopted by the school |
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district under Sections 26.05(a)(2) and (1), respectively, for the |
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current tax year; |
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(2) the amount the school district receives that is |
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funded by the state and that is attributable to the property by: |
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(A) dividing the total amount of maintenance and |
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operations taxes projected to be collected by the school district |
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for the school year beginning in the current tax year by the tax |
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rate adopted by the school district under Section 26.05(a)(2) for |
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the current tax year; |
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(B) dividing the amount computed under Paragraph |
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(A) by 100; |
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(C) dividing the amount of state aid the school |
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district is projected to receive for the school year beginning in |
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the current tax year under Section 42.253(c), Education Code, by |
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the amount computed under Paragraph (B); |
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(D) multiplying the amount computed under |
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Paragraph (C) by the taxable value of the property; and |
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(E) dividing the amount computed under Paragraph |
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(D) by 100; and |
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(3) the total amount of revenue the school district |
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receives that is attributable to the property by adding the amounts |
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computed under Subdivisions (1) and (2). |
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(d-6) To perform the calculations described by Subsection |
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(d-3) or (d-5), as applicable, the assessor for the school district |
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may use the information included in the most recent summary of |
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finances report provided to the school district by the Texas |
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Education Agency or may request that the school district provide |
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more accurate information. The school district shall provide the |
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requested information to the assessor. |
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SECTION 2. This Act applies only to a bill for ad valorem |
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taxes imposed for a tax year beginning on or after the effective |
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date of this Act. A bill for ad valorem taxes imposed for a tax year |
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beginning before the effective date of this Act is governed by the |
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law in effect immediately before the effective date of this Act, and |
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that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect January 1, 2020. |