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A BILL TO BE ENTITLED
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AN ACT
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relating to the dissemination of certain school district ad valorem |
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tax-related information. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.16, Tax Code, is amended by adding |
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Subsections (d-3) and (d-4) to read as follows: |
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(d-3) In addition to posting the information described by |
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Subsection (a), the county assessor-collector shall post the |
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following information on the Internet website of the county for |
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each school district, all or part of the territory of which is |
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located in the county, that has a local revenue level in excess of |
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entitlement as specified by Section 48.257, Education Code, and |
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that, for the school year beginning in the current tax year, has |
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taken measures to reduce the district's revenue level, in |
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accordance with Section 49.002, Education Code: |
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(1) the percentage of the taxes for maintenance and |
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operations imposed by the district for the current tax year that the |
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district is required to pay under the agreement for the school year |
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beginning in the current tax year to purchase average daily |
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attendance credits; and |
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(2) the percentage of the taxes for maintenance and |
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operations imposed by the district for the current tax year that the |
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district is not required to pay under the agreement for the school |
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year beginning in the current tax year to purchase average daily |
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attendance credits. |
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(d-4) In addition to posting the information described by |
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Subsection (a), the county assessor-collector shall post the |
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following information on the Internet website of the county for |
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each school district, all or part of the territory of which is |
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located in the county, to which Subsection (d-3) does not apply: |
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(1) the percentage of the maintenance and operations |
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revenue of the district for the school year beginning in the current |
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tax year that is derived from taxes for maintenance and operations |
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imposed by the district for the current tax year; |
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(2) the percentage of the maintenance and operations |
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revenue of the district for the school year beginning in the |
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preceding tax year that was derived from taxes for maintenance and |
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operations imposed by the district for the preceding tax year; |
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(3) the percentage of the maintenance and operations |
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revenue of the district for the school year beginning in the current |
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tax year that is derived from state funds distributed to the |
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district; and |
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(4) the percentage of the maintenance and operations |
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revenue of the district for the school year beginning in the |
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preceding tax year that was derived from state funds distributed to |
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the district. |
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SECTION 2. Section 31.01, Tax Code, is amended by adding |
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Subsections (d-2) and (d-3) to read as follows: |
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(d-2) This subsection applies only to a school district that |
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has a local revenue level in excess of entitlement as specified by |
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Section 48.257, Education Code, and that, for the school year |
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beginning in the current tax year, has taken measures to reduce the |
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district's revenue level, in accordance with Section 49.002, |
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Education Code. In addition to any other information required by |
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this section, the tax bill or the separate statement shall |
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separately state the following: |
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"The following information may be accessed at (insert the |
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Internet location or uniform resource locator (URL) address of the |
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web page on the county's Internet website where the information may |
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be viewed): |
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The percentage of the taxes for maintenance and operations |
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imposed by your school district for the current tax year that the |
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district is required to pay under the agreement for the school year |
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beginning in the current tax year to purchase average daily |
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attendance credits. |
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The percentage of the taxes for maintenance and operations |
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imposed by your school district for the current tax year that the |
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district is not required to pay under the agreement for the school |
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year beginning in the current tax year to purchase average daily |
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attendance credits." |
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(d-3) This subsection applies only to a school district to |
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which Subsection (d-2) does not apply. 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 the following: |
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"The following information may be accessed at (insert the |
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Internet location or uniform resource locator (URL) address of the |
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web page on the county's Internet website where the information may |
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be viewed): |
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The percentage of the maintenance and operations revenue of |
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your school district for the school year beginning in the current |
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tax year that is derived from taxes for maintenance and operations |
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imposed by the district for the current tax year. |
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The percentage of the maintenance and operations revenue of |
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your school district for the school year beginning in the preceding |
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tax year that was derived from taxes for maintenance and operations |
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imposed by the district for the preceding tax year. |
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The percentage of the maintenance and operations revenue of |
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your school district for the school year beginning in the current |
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tax year that is derived from state funds distributed to the |
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district. |
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The percentage of the maintenance and operations revenue of |
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your school district for the school year beginning in the preceding |
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tax year that was derived from state funds distributed to the |
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district." |
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SECTION 3. This Act takes effect January 1, 2024. |