Texas Senate Bill SB328

Texas 2019 - 86th Regular

Caption

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

Impact

The implications of SB328 are significant for school funding transparency. By requiring additional breakdowns of the tax rates and distinguishing between portions related to purchasing average daily attendance credits versus other operational costs, school districts will have a clearer way to communicate their financial obligations to taxpayers. This change could potentially lead to more informed public discussions around school funding and the distribution of resources, as well as encourage accountability among school administrators.

Summary

Senate Bill 328 aims to amend the Texas Tax Code regarding the information that must be included in school district ad valorem tax bills. Specifically, it introduces additional requirements for certain school districts based on their wealth per student and agreements made with the Texas commissioner of education. The bill seeks to provide clarity and transparency in how tax rates are derived and how the funding mechanisms work within the school districts, particularly those that are deemed 'wealthy' according to state standards.

Contention

While the bill appears straightforward in its intent, there may be contention regarding its implementation and effectiveness. Critics might argue that the additional requirements could complicate the tax billing process, potentially leading to confusion rather than clarity among taxpayers. Furthermore, the definitions used in the bill regarding 'wealth per student' and what constitutes adequate information could be points of debate among legislators and educational authorities, particularly in how they interpret existing educational funding models.