|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to notice requirements for certain hearings and meetings |
|
of the board of trustees of a school district. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter D, Chapter 11, Education Code, is |
|
amended by adding Section 11.179 to read as follows: |
|
Sec. 11.179. UNIFORM NOTICE FOR CERTAIN BOARD HEARINGS AND |
|
MEETINGS. (a) The board of trustees of a school district shall |
|
provide notice of a hearing under Sections 39.083 and 39.306 and a |
|
meeting under Section 44.004 by: |
|
(1) sending the notice through e-mail to media serving |
|
the district; |
|
(2) prominently posting the entire notice, in addition |
|
to any required documents or summaries, on the district's Internet |
|
website; |
|
(3) making the notice, in addition to any required |
|
documents or summaries, available for public inspection at the |
|
district's central administrative office; and |
|
(4) making the notice, in addition to any required |
|
documents or summaries, available for public inspection at each |
|
campus in the district. |
|
(b) In addition to providing notice as required by |
|
Subsection (a), the board may also provide notice as permitted by |
|
Section 39.083, 39.306, or 44.004, as applicable. |
|
SECTION 2. Section 39.083(d), Education Code, is amended to |
|
read as follows: |
|
(d) The board of trustees of each school district shall hold |
|
a public hearing on the report. The board shall give notice of the |
|
hearing to owners of real property in the district and to parents of |
|
district students. In addition to other notice required by law, |
|
notice of the hearing: |
|
(1) may [must] be provided[:
|
|
[(1)] to a newspaper of general circulation in the |
|
district; and |
|
(2) must be provided as prescribed by Section |
|
11.179(a) [through electronic mail to media serving the district]. |
|
SECTION 3. Section 39.306(c), Education Code, is amended to |
|
read as follows: |
|
(c) The board of trustees shall hold a hearing for public |
|
discussion of the report. The board of trustees shall give notice |
|
of the hearing to property owners in the district and parents of and |
|
other persons standing in parental relation to a district student. |
|
The notification may [must] include notice to a newspaper of |
|
general circulation in the district and must include notice as |
|
prescribed by Section 11.179(a) [to electronic media serving the
|
|
district]. After the hearing the report shall be widely |
|
disseminated within the district in a manner to be determined under |
|
rules adopted by the commissioner. |
|
SECTION 4. Sections 44.004(b), (c), (i), and (j), Education |
|
Code, are amended to read as follows: |
|
(b) The president shall provide for [the publication of] |
|
notice of the budget and proposed tax rate meeting as prescribed by |
|
Section 11.179(a) and may provide for publication of the notice in a |
|
daily, weekly, or biweekly newspaper published in the district. If |
|
no daily, weekly, or biweekly newspaper is published in the |
|
district, the president may [shall] provide for the publication of |
|
notice in at least one newspaper of general circulation in the |
|
county in which the district's central administrative office is |
|
located. Notice under this subsection shall be provided [published] |
|
not earlier than the 30th day or later than the 10th day before the |
|
date of the meeting [hearing]. |
|
(c) A [The] notice of public meeting to discuss and adopt |
|
the budget and the proposed tax rate published in a newspaper under |
|
Subsection (b) may not be smaller than one-quarter page of a |
|
standard-size or a tabloid-size newspaper, and the headline on the |
|
notice must be in 18-point or larger type. Subject to Subsection |
|
(d), [the] notice required under this section must: |
|
(1) contain a statement in the following form: |
|
"NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE |
|
"The (name of school district) will hold a public meeting at |
|
(time, date, year) in (name of room, building, physical location, |
|
city, state). The purpose of this meeting is to discuss the school |
|
district's budget that will determine the tax rate that will be |
|
adopted. Public participation in the discussion is invited." The |
|
statement of the purpose of the meeting must be in bold type. In |
|
reduced type, the notice must state: "The tax rate that is |
|
ultimately adopted at this meeting or at a separate meeting at a |
|
later date may not exceed the proposed rate shown below unless the |
|
district provides [publishes a] revised notice containing the same |
|
information and comparisons set out below and holds another public |
|
meeting to discuss the revised notice."; |
|
(2) contain a section entitled "Comparison of Proposed |
|
Budget with Last Year's Budget," which must show the difference, |
|
expressed as a percent increase or decrease, as applicable, in the |
|
amounts budgeted for the preceding fiscal year and the amount |
|
budgeted for the fiscal year that begins in the current tax year for |
|
each of the following: |
|
(A) maintenance and operations; |
|
(B) debt service; and |
|
(C) total expenditures; |
|
(3) contain a section entitled "Total Appraised Value |
|
and Total Taxable Value," which must show the total appraised value |
|
and the total taxable value of all property and the total appraised |
|
value and the total taxable value of new property taxable by the |
|
district in the preceding tax year and the current tax year as |
|
calculated under Section 26.04, Tax Code; |
|
(4) contain a statement of the total amount of the |
|
outstanding and unpaid bonded indebtedness of the school district; |
|
(5) contain a section entitled "Comparison of Proposed |
|
Rates with Last Year's Rates," which must: |
|
(A) show in rows the tax rates described by |
|
Subparagraphs (i)-(iii), expressed as amounts per $100 valuation of |
|
property, for columns entitled "Maintenance & Operations," |
|
"Interest & Sinking Fund," and "Total," which is the sum of |
|
"Maintenance & Operations" and "Interest & Sinking Fund": |
|
(i) the school district's "Last Year's |
|
Rate"; |
|
(ii) the "Rate to Maintain Same Level of |
|
Maintenance & Operations Revenue & Pay Debt Service," which: |
|
(a) in the case of "Maintenance & |
|
Operations," is the tax rate that, when applied to the current |
|
taxable value for the district, as certified by the chief appraiser |
|
under Section 26.01, Tax Code, and as adjusted to reflect changes |
|
made by the chief appraiser as of the time the notice is prepared, |
|
would impose taxes in an amount that, when added to state funds to |
|
be distributed to the district under Chapter 42, would provide the |
|
same amount of maintenance and operations taxes and state funds |
|
distributed under Chapter 42 per student in average daily |
|
attendance for the applicable school year that was available to the |
|
district in the preceding school year; and |
|
(b) in the case of "Interest & Sinking |
|
Fund," is the tax rate that, when applied to the current taxable |
|
value for the district, as certified by the chief appraiser under |
|
Section 26.01, Tax Code, and as adjusted to reflect changes made by |
|
the chief appraiser as of the time the notice is prepared, and when |
|
multiplied by the district's anticipated collection rate, would |
|
impose taxes in an amount that, when added to state funds to be |
|
distributed to the district under Chapter 46 and any excess taxes |
|
collected to service the district's debt during the preceding tax |
|
year but not used for that purpose during that year, would provide |
|
the amount required to service the district's debt; and |
|
(iii) the "Proposed Rate"; |
|
(B) contain fourth and fifth columns aligned with |
|
the columns required by Paragraph (A) that show, for each row |
|
required by Paragraph (A): |
|
(i) the "Local Revenue per Student," which |
|
is computed by multiplying the district's total taxable value of |
|
property, as certified by the chief appraiser for the applicable |
|
school year under Section 26.01, Tax Code, and as adjusted to |
|
reflect changes made by the chief appraiser as of the time the |
|
notice is prepared, by the total tax rate, and dividing the product |
|
by the number of students in average daily attendance in the |
|
district for the applicable school year; and |
|
(ii) the "State Revenue per Student," which |
|
is computed by determining the amount of state aid received or to be |
|
received by the district under Chapters 42, 43, and 46 and dividing |
|
that amount by the number of students in average daily attendance in |
|
the district for the applicable school year; and |
|
(C) contain an asterisk after each calculation |
|
for "Interest & Sinking Fund" and a footnote to the section that, in |
|
reduced type, states "The Interest & Sinking Fund tax revenue is |
|
used to pay for bonded indebtedness on construction, equipment, or |
|
both. The bonds, and the tax rate necessary to pay those bonds, |
|
were approved by the voters of this district."; |
|
(6) contain a section entitled "Comparison of Proposed |
|
Levy with Last Year's Levy on Average Residence," which must: |
|
(A) show in rows the information described by |
|
Subparagraphs (i)-(iv), rounded to the nearest dollar, for columns |
|
entitled "Last Year" and "This Year": |
|
(i) "Average Market Value of Residences," |
|
determined using the same group of residences for each year; |
|
(ii) "Average Taxable Value of Residences," |
|
determined after taking into account the limitation on the |
|
appraised value of residences under Section 23.23, Tax Code, and |
|
after subtracting all homestead exemptions applicable in each year, |
|
other than exemptions available only to disabled persons or persons |
|
65 years of age or older or their surviving spouses, and using the |
|
same group of residences for each year; |
|
(iii) "Last Year's Rate Versus Proposed |
|
Rate per $100 Value"; and |
|
(iv) "Taxes Due on Average Residence," |
|
determined using the same group of residences for each year; and |
|
(B) contain the following information: "Increase |
|
(Decrease) in Taxes" expressed in dollars and cents, which is |
|
computed by subtracting the "Taxes Due on Average Residence" for |
|
the preceding tax year from the "Taxes Due on Average Residence" for |
|
the current tax year; |
|
(7) contain the following statement in bold print: |
|
"Under state law, the dollar amount of school taxes imposed on the |
|
residence of a person 65 years of age or older or of the surviving |
|
spouse of such a person, if the surviving spouse was 55 years of age |
|
or older when the person died, may not be increased above the amount |
|
paid in the first year after the person turned 65, regardless of |
|
changes in tax rate or property value."; |
|
(8) contain the following statement in bold print: |
|
"Notice of Rollback Rate: The highest tax rate the district can |
|
adopt before requiring voter approval at an election is (the school |
|
district rollback rate determined under Section 26.08, Tax |
|
Code). This election will be automatically held if the district |
|
adopts a rate in excess of the rollback rate of (the school district |
|
rollback rate)."; and |
|
(9) contain a section entitled "Fund Balances," which |
|
must include the estimated amount of interest and sinking fund |
|
balances and the estimated amount of maintenance and operation or |
|
general fund balances remaining at the end of the current fiscal |
|
year that are not encumbered with or by corresponding debt |
|
obligation, less estimated funds necessary for the operation of the |
|
district before the receipt of the first payment under Chapter 42 in |
|
the succeeding school year. |
|
(i) A school district that uses a certified estimate, as |
|
authorized by Subsection (h), may adopt a budget at the public |
|
meeting designated in the notice prepared using the estimate, but |
|
the district may not adopt a tax rate before the district receives |
|
the certified appraisal roll for the district required by Section |
|
26.01(a), Tax Code. After receipt of the certified appraisal roll, |
|
the district must provide [publish a] revised notice and hold |
|
another public meeting before the district may adopt a tax rate that |
|
exceeds: |
|
(1) the rate proposed in the notice prepared using the |
|
estimate; or |
|
(2) the district's rollback rate determined under |
|
Section 26.08, Tax Code, using the certified appraisal roll. |
|
(j) Notwithstanding Subsections (g), (h), and (i), a school |
|
district may adopt a budget after the district adopts a tax rate for |
|
the tax year in which the fiscal year covered by the budget begins |
|
if the district elects to adopt a tax rate before receiving the |
|
certified appraisal roll for the district as provided by Section |
|
26.05(g), Tax Code. If a school district elects to adopt a tax rate |
|
before adopting a budget, the district must provide [publish] |
|
notice and hold a meeting for the purpose of discussing the proposed |
|
tax rate as provided by this section. Following adoption of the |
|
tax rate, the district must provide [publish] notice and hold |
|
another public meeting before the district may adopt a budget. The |
|
comptroller shall prescribe the language and format to be used in |
|
the notices. The school district may use the certified estimate of |
|
taxable value in preparing a notice under this subsection. |
|
SECTION 5. The changes in law made by this Act apply only to |
|
notice for a hearing or meeting for which notice is required to be |
|
provided on or after the effective date of this Act. A notice for a |
|
hearing or meeting for which notice is required to be provided |
|
before the effective date of this Act is governed by the law in |
|
effect when the notice is required to be provided, and the former |
|
law is continued in effect for that purpose. |
|
SECTION 6. This Act takes effect immediately if it receives |
|
a vote of two-thirds of all the members elected to each house, as |
|
provided by Section 39, Article III, Texas Constitution. If this |
|
Act does not receive the vote necessary for immediate effect, this |
|
Act takes effect September 1, 2011. |