Bill Text: TX HB3555 | 2023-2024 | 88th Legislature | Comm Sub
Bill Title: Relating to the dissemination of certain school district ad valorem tax-related information.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2023-05-11 - Placed on General State Calendar [HB3555 Detail]
Download: Texas-2023-HB3555-Comm_Sub.html
88R23610 SHH-D | |||
By: Plesa, Leach, Landgraf, Thierry, et al. | H.B. No. 3555 | ||
Substitute the following for H.B. No. 3555: | |||
By: Gervin-Hawkins | C.S.H.B. No. 3555 |
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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-2) and (d-3) to read as follows: | ||
(d-2) 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-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 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, 2024. |