Texas 2017 - 85th Regular

Texas Senate Bill SB1360

Filed
 
Out of Senate Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the information required to be included in or with a school district ad valorem tax bill.

Impact

The enactment of SB1360 will fundamentally shift the information provided to taxpayers, potentially impacting laws surrounding taxation and school funding definitions. By making school districts itemize the use of tax revenues, it provides a clearer picture of how taxpayer money is utilized within the education system. Further, it creates a standardized approach to tax bill documentation, which will be crucial for taxpayer understanding and compliance. Overall, the legislation aims to foster a more accountable and transparent taxation process.

Summary

SB1360 aims to enhance transparency regarding the way school districts present their ad valorem tax bills. Specifically, it mandates that school districts include detailed information on tax bills regarding how the collected taxes are allocated. For instance, the bill requires that a statement must clarify the portions of property taxes that will fund maintenance and operations, pay for bonded indebtedness, and contribute to funding for other school districts via state assistance. This initiative is part of a broader effort to ensure that taxpayers are adequately informed about the financial allocations of their contributions to education funding.

Sentiment

The sentiment around SB1360 appears to be generally positive among legislators who support enhanced transparency in tax matters, reflecting a commitment to more accountable governance. Conversely, some stakeholders may raise concerns about the administrative burden this places on school districts, especially regarding the need for accurate calculations and providing detailed statements on tax bills. Overall, the reactions highlight a compromise between transparency and administrative efficiency.

Contention

Notable points of contention may arise regarding the administrative implications of implementing SB1360. Critics may argue that the mandated disclosures could lead to increased workloads and administrative costs for school districts, diverting resources away from educational activities. Supporters, on the other hand, believe that the benefits of providing taxpayers with clear and detailed usage breakdowns outweigh potential administrative challenges. This conflict underscores the ongoing debate on the balance between transparency and operational efficiency within the educational funding system.

Companion Bills

No companion bills found.

Previously Filed As

TX HB4610

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.

TX SB2230

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.

TX SB1814

Relating to the current debt rate and tax rate of a taxing unit for ad valorem tax purposes.

TX HB117

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.

TX HB1566

Relating to the ad valorem taxation of residential real property.

TX HB3555

Relating to the dissemination of certain school district ad valorem tax-related information.

TX HB115

Relating to the dissemination of certain school district ad valorem tax-related information.

TX HB2220

Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

TX HB962

Relating to the inclusion of certain information about classroom and student expenditures in the notice of the budget and proposed tax rate meeting of the board of trustees of a school district.

TX HB17

Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

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