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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) 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: |
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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 credits; 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 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: |
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(1) the percentage of the maintenance and operations |
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revenue of the school district for the school year beginning in the |
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current tax year that is derived from taxes for maintenance and |
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operations imposed by the school 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 school 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 school district for the preceding tax |
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year; |
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(3) the percentage of the maintenance and operations |
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revenue of the school district for the school year beginning in the |
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current tax year that is derived from state funds distributed to the |
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school district; and |
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(4) the percentage of the maintenance and operations |
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revenue of the school 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 school district. |
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SECTION 2. This Act takes effect January 1, 2024. |