Texas 2023 - 88th Regular

Texas House Bill HB4479

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

Caption

Relating to freezing school district maintenance and operations ad valorem taxes.

Impact

The implications of HB 4479 extend to local school districts' financial management and state-level education funding strategies. The legislation is designed to maintain funding levels and prevent abrupt tax rate changes that could disrupt educational budget planning. The intent behind freezing the tax rate is to ensure that schools operate within a predictable fiscal environment, thereby allowing them to better allocate resources over time.

Summary

House Bill 4479 aims to freeze the maintenance and operations ad valorem taxes for school districts in Texas. The bill proposes amendments to the Education Code, notably to Section 48.2551, and seeks to establish a new framework that dictates how school districts can levy taxes moving forward. By placing a freeze on these taxes, the bill hopes to stabilize funding for public education while addressing concerns from various stakeholders about fluctuating tax rates in response to property valuation changes.

Sentiment

The sentiment around HB 4479 appears to be mixed. Proponents argue that freezing school district taxes will provide much-needed relief and predictability in school funding, which can lead to better educational outcomes. On the other hand, critics raise concerns about how such a freeze could hinder the growth of funding levels over time, especially in the context of increasing costs and educational demands. This tension reflects a broader debate on how best to fund education while addressing the realities of local economic conditions and property values.

Contention

Notable points of contention include the potential long-term effects of freezing tax rates on school quality and funding sufficiency. Some argue that while a freeze may offer temporary stabilization, it could ultimately lead to necessary funding shortfalls in the future as costs rise and school enrollments fluctuate. Additionally, the elimination of previous provisions in Section 48.2552 raises questions about accountability and the ability of school districts to appeal property valuation determinations. Overall, the bill reflects ongoing discussions regarding the balance of state support for education and the autonomy of local school districts.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 48. Foundation School Program
    • Section: 2551
    • Section: New Section
    • Section: 2552

Companion Bills

No companion bills found.

Previously Filed As

TX HB110

Relating to the state compression percentage and a school district's maximum compressed tax rate under the public school finance system.

TX HB44

Relating to the state compression percentage and a school district's maximum compressed tax rate under the public school finance system.

TX SB1704

Relating to the state compression percentage and a school district's maximum compressed tax rate under the public school finance system.

TX SB1

Relating to providing property tax relief through the public school finance system, exemptions, and limitations on taxes and providing franchise tax relief.

TX SB26

Relating to providing property tax relief through the public school finance system, exemptions, and limitations on taxes and providing franchise tax relief.

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 HB1525

Relating to the public school finance system and public education.

TX SB1536

Relating to the public school finance system.

TX HB3837

Relating to the public school finance system.

TX HB297

Relating to the public school finance system, 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.

Similar Bills

No similar bills found.