Bill Text: TX SB2230 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the information required to be included in or with a school district ad valorem tax bill and posted on the tax-related information county internet website.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-22 - Referred to Local Government [SB2230 Detail]

Download: Texas-2023-SB2230-Introduced.html
 
 
  By: LaMantia S.B. No. 2230
 
 
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the information required to be included in or with a
  school district ad valorem tax bill and posted on the tax-related
  information county internet website.
         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) to read as follows:
         (d-3)  In addition to posting the information described by
  subsection (a), the county assessor-collector shall post on the
  Internet website of the county for each school district taxing unit
  that has local revenue 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, and all or part 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 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.
         SECTION 2.  Section 31.01, Tax Code, is amended by adding
  Subsections (d-2) 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.
         SECTION 3.  This Act takes effect January 1, 2024.
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