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A BILL TO BE ENTITLED
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AN ACT
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relating to the provision to school district property tax payers |
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and the public of certain information regarding the use of property |
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tax revenue paid to the district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 26, Tax Code, is amended by adding |
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Section 26.165 to read as follows: |
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Sec. 26.165. POSTING OF PROPERTY TAX-RELATED INFORMATION |
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FOR CERTAIN SCHOOL DISTRICTS ON COUNTY'S INTERNET WEBSITE. (a) |
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This section applies only to a school district that is required to |
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reduce its local revenue level under Section 48.257, Education |
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Code, and that, for the school year beginning in the current tax |
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year, has entered into an agreement with the commissioner of |
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education to purchase attendance credit as provided by Subchapter |
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D, Chapter 49, Education Code, in an amount sufficient, in |
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combination with any other actions taken under that chapter, to |
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reduce the school district's local revenue level to a level that is |
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equal to or less than the level established under Section 48.257, |
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Education Code. |
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(b) In addition to the information required to be posted |
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under Section 26.16, the county assessor-collector for each county |
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shall post on the Internet website of the county for each school |
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district all or part of the territory of which is located in the |
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county: |
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(1) the percentage of the taxes for maintenance and |
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operations imposed by the school district for the current tax year |
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that the school district is required to pay under the agreement for |
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the school year beginning in the current tax year to purchase |
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average daily attendance credit; and |
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(2) the percentage of the taxes for maintenance and |
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operations imposed by the school district for the current tax year |
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that the school district is not required to pay under the agreement |
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for the school year beginning in the current tax year to purchase |
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average daily attendance credit. |
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SECTION 2. Section 31.01, Tax Code, is amended by adding |
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Subsection (d-6) to read as follows: |
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(d-6) This subsection applies only to a school district that |
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is required to reduce its local revenue level under Section 48.257, |
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Education Code, and that, for the school year beginning in the |
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current tax year, has entered into an agreement with the |
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commissioner of education to purchase attendance credit as provided |
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by Subchapter D, Chapter 49, 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 local revenue level to a |
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level that is equal to or less than the level established under |
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Section 48.257, Education Code. In addition to any other |
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information required by this section, the tax bill or the separate |
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statement shall separately state: |
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(1) the percentage of the taxes for maintenance and |
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operations imposed by the school district for the current tax year |
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that the school district is required to pay under the agreement for |
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the school year beginning in the current tax year to purchase |
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average daily attendance credit; and |
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(2) the percentage of the taxes for maintenance and |
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operations imposed by the school district for the current tax year |
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that the school district is not required to pay under the agreement |
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for the school year beginning in the current tax year to purchase |
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average daily attendance credit. |
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SECTION 3. This Act applies beginning with the 2024 tax |
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year. |
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SECTION 4. This Act takes effect January 1, 2024, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect on the 91st day after the last day of the |
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legislative session. |