Bill Text: TX HB3555 | 2023-2024 | 88th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
88R6896 SHH-D | ||
By: Plesa | H.B. No. 3555 |
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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 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: | ||
(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, 2024. |