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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 and posted on the tax-related |
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information county internet website. |
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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) 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 on the |
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Internet website of the county for each school district taxing unit |
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that has local revenue 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, and all or part of which is located in the county: |
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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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SECTION 2. Section 31.01, Tax Code, is amended by adding |
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Subsections (d-2) 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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SECTION 3. This Act takes effect January 1, 2024. |