Bill Text: TX SB7 | 2023 | 88th Legislature 2nd Special Session | Introduced
Bill Title: Relating to the provision to school district property tax payers and the public of certain information regarding the use of property tax revenue paid to the district.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-06-28 - Filed [SB7 Detail]
Download: Texas-2023-SB7-Introduced.html
88S20090 DRS-F | ||
By: LaMantia | S.B. No. 7 |
|
||
|
||
relating to the provision to school district property tax payers | ||
and the public of certain information regarding the use of property | ||
tax revenue paid to the district. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 26, Tax Code, is amended by adding | ||
Section 26.165 to read as follows: | ||
Sec. 26.165. POSTING OF PROPERTY TAX-RELATED INFORMATION | ||
FOR CERTAIN SCHOOL DISTRICTS ON COUNTY'S INTERNET WEBSITE. (a) | ||
This section applies only to a school district that is required to | ||
reduce its local revenue level under Section 48.257, Education | ||
Code, and that, for the school year beginning in the current tax | ||
year, has entered into an agreement with the commissioner of | ||
education to purchase attendance credit as provided by Subchapter | ||
D, Chapter 49, Education Code, in an amount sufficient, in | ||
combination with any other actions taken under that chapter, to | ||
reduce the school district's local revenue level to a level that is | ||
equal to or less than the level established under Section 48.257, | ||
Education Code. | ||
(b) In addition to the information required to be posted | ||
under Section 26.16, the county assessor-collector for each county | ||
shall post on the Internet website of the county for each school | ||
district all or part of the territory 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 credit; 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 credit. | ||
SECTION 2. Section 31.01, Tax Code, is amended by adding | ||
Subsection (d-2) to read as follows: | ||
(d-2) This subsection applies only to a school district that | ||
is required to reduce its local revenue level under Section 48.257, | ||
Education Code, and that, for the school year beginning in the | ||
current tax year, has entered into an agreement with the | ||
commissioner of education to purchase attendance credit as provided | ||
by Subchapter D, Chapter 49, Education Code, in an amount | ||
sufficient, in combination with any other actions taken under that | ||
chapter, to reduce the school district's local revenue level to a | ||
level that is equal to or less than the level established under | ||
Section 48.257, 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 credit; 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 credit. | ||
SECTION 3. This Act takes effect January 1, 2024. |