Relating to elimination of the authority of certain county school districts to impose ad valorem taxes and to a procedure under which those districts may be abolished.
Impact
The bill not only abolishes the ad valorem tax authority but also establishes a procedure for the potential dissolution of those county school districts. It mandates the formation of a dissolution committee, which will oversee financial decisions related to the abolishment of the school districts, including the distribution of assets and liabilities. If a district fails to meet the required participation level in its services, a committee will be formed to facilitate its dissolution. This could lead to significant changes in how education is managed in populous counties, affecting administration structures and financial stability.
Summary
House Bill 2329 aims to eliminate the authority of certain county school districts to impose ad valorem taxes. Specifically, this bill targets counties in Texas with populations of 2.2 million or more that are adjacent to counties with populations exceeding 600,000. The legislation prohibits these county school districts from levying such taxes starting January 1, 2018, effectively removing a significant revenue source for those districts. However, taxes for paying off any existing bonds will still be collected until those bonds are fully paid, ensuring that previous commitments are honored.
Contention
Certain stakeholders are likely to raise concerns regarding the financial implications of this bill. Critics may argue that eliminating the tax authority could significantly diminish funding for vital educational programs and infrastructure in affected areas. Supporters, on the other hand, may advocate that the bill reduces bureaucratic inefficiencies and aligns funding mechanisms more closely with the operational needs of smaller school districts, as funds will be redirected to them proportionally based on membership. This change could spark broader discussions on educational funding equity and the role of county school districts in the educational landscape of Texas.
Relating to the elimination of certain property taxes for school district maintenance and operations and the provision of public education funding by increasing the rates of certain state taxes.
Relating to the creation of the Montgomery County Management District No. 2; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the elimination of school district maintenance and operations ad valorem taxes and the creation of a joint interim committee on the elimination of those taxes.
Relating to the elimination of school district maintenance and operations ad valorem taxes and the creation of a joint interim committee on the elimination of those taxes.
Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.
Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes.
Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes.
Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes.
Providing for the voluntary dissolution of the existing form of governance of a municipal corporation located in a county of the second class and the creation of unincorporated districts of counties of the second class; authorizing the county to assume responsibility for the governance of the municipal corporation and delivery of public services to the citizens residing in the municipal corporation through the administration of an unincorporated district; authorizing unincorporated district advisory committees; and making a repeal.
Providing for the voluntary dissolution of the existing form of governance of a municipal corporation located in a county of the second class and the creation of unincorporated districts of counties of the second class; authorizing the county to assume responsibility for the governance of the municipal corporation and delivery of public services to the citizens residing in the municipal corporation through the administration of an unincorporated district; authorizing unincorporated district advisory committees; and making a repeal.