| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the information required to be included in or with a |
|
|
school district ad valorem tax bill. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 31.01, Tax Code, is amended by adding |
|
|
Subsections (d-2) and (d-3) to read as follows: |
|
|
(d-2) This subsection applies only to a school district that |
|
|
has a wealth per student that exceeds the amount specified by |
|
|
Section 41.002(a)(1), Education Code, and that, for the school year |
|
|
beginning in the current tax year, has entered into an agreement |
|
|
with the commissioner of education to purchase average daily |
|
|
attendance credits as provided by Subchapter D, Chapter 41, |
|
|
Education Code, in an amount sufficient, in combination with any |
|
|
other actions taken under that chapter, to reduce the school |
|
|
district's wealth per student to a level that is equal to or less |
|
|
than the equalized wealth level as determined by the commissioner |
|
|
of education under that chapter. In addition to any other |
|
|
information required by this section, the tax bill or the separate |
|
|
statement shall separately state: |
|
|
(1) the percentage of the taxes for maintenance and |
|
|
operations imposed by the school district for the current tax year |
|
|
that the school district is required to pay under the agreement for |
|
|
the school year beginning in the current tax year to purchase |
|
|
average daily attendance credits; and |
|
|
(2) the percentage of the taxes for maintenance and |
|
|
operations imposed by the school district for the current tax year |
|
|
that the school district is not required to pay under the agreement |
|
|
for the school year beginning in the current tax year to purchase |
|
|
average daily attendance credits. |
|
|
(d-3) This subsection applies only to a school district to |
|
|
which Subsection (d-2) does not apply. In addition to any other |
|
|
information required by this section, the tax bill or the separate |
|
|
statement shall separately state: |
|
|
(1) the percentage of the maintenance and operations |
|
|
revenue of the school district for the school year beginning in the |
|
|
current tax year that is derived from taxes for maintenance and |
|
|
operations imposed by the school district for the current tax year; |
|
|
(2) the percentage of the maintenance and operations |
|
|
revenue of the school district for the school year beginning in the |
|
|
preceding tax year that was derived from taxes for maintenance and |
|
|
operations imposed by the school district for the preceding tax |
|
|
year; |
|
|
(3) the percentage of the maintenance and operations |
|
|
revenue of the school district for the school year beginning in the |
|
|
current tax year that is derived from state funds distributed to the |
|
|
school district; and |
|
|
(4) the percentage of the maintenance and operations |
|
|
revenue of the school district for the school year beginning in the |
|
|
preceding tax year that was derived from state funds distributed to |
|
|
the school district. |
|
|
SECTION 2. This Act takes effect January 1, 2018. |