88S30043 DRS-F
 
  By: LaMantia S.B. No. 63
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the provision to school district property tax payers
  and the public of certain information regarding the use of property
  tax revenue paid to the district.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 26, Tax Code, is amended by adding
  Section 26.165 to read as follows:
         Sec. 26.165.  POSTING OF PROPERTY TAX-RELATED INFORMATION
  FOR CERTAIN SCHOOL DISTRICTS ON COUNTY'S INTERNET WEBSITE. (a)
  This section applies only to a school district that is required to
  reduce its local revenue level under Section 48.257, 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 attendance credit as provided by Subchapter
  D, Chapter 49, Education Code, in an amount sufficient, in
  combination with any other actions taken under that chapter, to
  reduce the school district's local revenue level to a level that is
  equal to or less than the level established under Section 48.257,
  Education Code.
         (b)  In addition to the information required to be posted
  under Section 26.16, the county assessor-collector for each county
  shall post on the Internet website of the county for each school
  district all or part of the territory of which is located in the
  county:
               (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 credit; 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 credit.
         SECTION 2.  Section 31.01, Tax Code, is amended by adding
  Subsection (d-6) to read as follows:
         (d-6)  This subsection applies only to a school district that
  is required to reduce its local revenue level under Section 48.257,
  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 attendance credit as provided
  by Subchapter D, Chapter 49, Education Code, in an amount
  sufficient, in combination with any other actions taken under that
  chapter, to reduce the school district's local revenue level to a
  level that is equal to or less than the level established under
  Section 48.257, Education Code. 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 credit; 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 credit.
         SECTION 3.  This Act applies beginning with the 2024 tax
  year.
         SECTION 4.  This Act takes effect January 1, 2024, 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 effect on that
  date, this Act takes effect on the 91st day after the last day of the
  legislative session.