89R5228 PRL-D
 
  By: Plesa H.B. No. 195
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the dissemination of certain school district ad valorem
  tax-related information.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 26.16, Tax Code, is amended by adding
  Subsections (d-3) and (d-4) to read as follows:
         (d-3)  In addition to posting the information described by
  Subsection (a), the county assessor-collector shall post the
  following information on the Internet website of the county for
  each school district, all or part of the territory of which is
  located in the county, that has a local revenue level in excess of
  entitlement as specified by Section 48.257, Education Code, and
  that, for the school year beginning in the current tax year, has
  taken measures to reduce the district's revenue level, in
  accordance with Section 49.002, Education Code:
               (1)  the percentage of the taxes for maintenance and
  operations imposed by the district for the current tax year that the
  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 district for the current tax year that the
  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-4)  In addition to posting the information described by
  Subsection (a), the county assessor-collector shall post the
  following information on the Internet website of the county for
  each school district, all or part of the territory of which is
  located in the county, to which Subsection (d-3) does not apply:
               (1)  the percentage of the maintenance and operations
  revenue of the district for the school year beginning in the current
  tax year that is derived from taxes for maintenance and operations
  imposed by the district for the current tax year;
               (2)  the percentage of the maintenance and operations
  revenue of the district for the school year beginning in the
  preceding tax year that was derived from taxes for maintenance and
  operations imposed by the district for the preceding tax year;
               (3)  the percentage of the maintenance and operations
  revenue of the district for the school year beginning in the current
  tax year that is derived from state funds distributed to the
  district; and
               (4)  the percentage of the maintenance and operations
  revenue of the district for the school year beginning in the
  preceding tax year that was derived from state funds distributed to
  the district.
         SECTION 2.  Section 31.01, Tax Code, is amended by adding
  Subsections (d-6) and (d-7) to read as follows:
         (d-6)  This subsection applies only to a school district that
  has a local revenue level in excess of entitlement as specified by
  Section 48.257, Education Code, and that, for the school year
  beginning in the current tax year, has taken measures to reduce the
  district's revenue level, in accordance with Section 49.002,
  Education Code. In addition to any other information required by
  this section, the tax bill or the separate statement shall
  separately state the following:
         "The following information may be accessed at (insert the
  Internet location or uniform resource locator (URL) address of the
  web page on the county's Internet website where the information may
  be viewed):
         "The percentage of the taxes for maintenance and operations
  imposed by your school district for the current tax year that the
  district is required to pay under the agreement for the school year
  beginning in the current tax year to purchase average daily
  attendance credits.
         "The percentage of the taxes for maintenance and operations
  imposed by your school district for the current tax year that the
  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-7)  This subsection applies only to a school district to
  which Subsection (d-6) does not apply. In addition to any other
  information required by this section, the tax bill or the separate
  statement shall separately state the following:
         "The following information may be accessed at (insert the
  Internet location or uniform resource locator (URL) address of the
  web page on the county's Internet website where the information may
  be viewed):
         "The percentage of the maintenance and operations revenue of
  your school district for the school year beginning in the current
  tax year that is derived from taxes for maintenance and operations
  imposed by the district for the current tax year.
         "The percentage of the maintenance and operations revenue of
  your school district for the school year beginning in the preceding
  tax year that was derived from taxes for maintenance and operations
  imposed by the district for the preceding tax year.
         "The percentage of the maintenance and operations revenue of
  your school district for the school year beginning in the current
  tax year that is derived from state funds distributed to the
  district.
         "The percentage of the maintenance and operations revenue of
  your school district for the school year beginning in the preceding
  tax year that was derived from state funds distributed to the
  district."
         SECTION 3.  This Act takes effect January 1, 2026.