Texas 2023 - 88th 3rd C.S.

Texas House Bill HB115

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

Caption

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

Impact

The bill amends existing tax code sections to impose new requirements on school districts regarding the communication of essential tax information. This includes stipulations on how tax bills must inform taxpayers about both the percentage of taxes that are required to be paid under specific agreements and those that are not required. By establishing these requirements, HB 115 seeks to ensure that taxpayers are better informed about how their local tax dollars are being utilized and how school districts are operating within their financial limits.

Summary

House Bill 115 addresses the dissemination of specific tax-related information from school districts in Texas. It mandates that county assessor-collectors post detailed information regarding the ad valorem taxes imposed by school districts on their respective websites. This bill particularly pertains to school districts that exceed a certain local revenue level and have made adjustments to reduce their revenue levels for the current tax year. The aim of this legislation is to enhance transparency and provide taxpayers with clearer access to pertinent financial data regarding their local school districts.

Sentiment

Initial responses to HB 115 indicate a general support for the bill's intent to increase transparency around school funding and expenditures. Advocates argue that enhancing accessibility to tax-related information will empower taxpayers and promote accountability within school districts. However, there are concerns about the additional administrative burdens this may place on school districts, particularly smaller districts that may lack the resources to comply with the new requirements fully.

Contention

While the bill aims to improve transparency, there are notable points of contention regarding the practicality of implementing such measures. Critics fear that the requirements may inadvertently lead to confusion among taxpayers, especially if the provided information is not presented clearly. Additionally, concerns exist regarding the potential impact on school operations, as districts may need to allocate time and resources to meet these new obligations, rather than focusing on educational priorities. As the bill progresses, ongoing discussions will likely address these issues to find a balance between transparency and operational feasibility.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 26. Assessment
    • Section: 16
  • Chapter 31. Collections
    • Section: 01

Companion Bills

No companion bills found.

Previously Filed As

TX HB3555

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

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 SB7

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.

TX HB38

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.

TX SB1814

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

TX HB4456

Relating to the calculation of certain ad valorem tax rates of a school district.

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 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.

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