TX
Texas Senate Bill SB4

Texas 2023 - 88th Regular

Texas Senate Bill SB4

Filed
3/10/23  
Out of Senate Committee
3/16/23  
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the maximum compressed tax rate of a school district.

Impact

SB4 is expected to have significant implications for school funding, particularly by providing additional state aid to districts that have been impacted by tax compression in previous years. The legislation aims to reduce the financial burden on school districts while enhancing the resources available for educational programming. Proponents argue that the bill will help create a fairer educational funding environment, enabling districts to better serve their student populations. Its passage is part of a broader effort to overhaul the school finance system in Texas.

Summary

Senate Bill 4 aims to amend the Education Code concerning the maximum compressed tax rate for school districts in Texas. The bill introduces adjustments that will influence how school funding is calculated for the upcoming 2023-2024 school year. It establishes a framework for the Texas Education Agency to determine and reduce the maximum compressed tax rates, with the intention of ensuring equitable funding distribution across various school districts. The proposal is seen as a key step in addressing financial disparities related to public education funding within the state.

Sentiment

The sentiment surrounding SB4 appears to be largely positive among stakeholders who emphasize the need for increased funding equity for schools. Supporters, including various education associations, have praised the bill for its potential to provide necessary tax relief and maintain educational funding levels. Conversely, some concerns have been raised about the effectiveness of the proposed changes and whether they will sufficiently address the deep-rooted issues of funding disparities in the state's education system.

Contention

Despite its favorable reception among many education advocates, SB4 does face some criticism regarding its implementation and long-term effectiveness. Opponents question whether the bill’s approach will genuinely resolve the challenges associated with school finance and are concerned about how it might restrict local district autonomy in setting tax rates. The discussions around SB4 have highlighted a nuanced debate about the balance between state control and local decision-making in education-related fiscal policies.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 48. Foundation School Program
    • Section: 2552
    • Section: 2555
    • Section: 283
    • Section: 2552
    • Section: New Section
    • Section: 2553
    • Section: 2552
    • Section: 2555
    • Section: 2553
    • Section: New Section
  • Chapter 30. State And Regional Programs And Services
    • Section: New Section
    • Section: New Section
  • Chapter 45. School District Funds
    • Section: New Section
    • Section: 0032

Tax Code

  • Chapter 26. Assessment
    • Section: 08
    • Section: 08
    • Section: 08

Companion Bills

No companion bills found.

Previously Filed As

TX HB1

Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression.

TX HB1

Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression.

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 HB108

Relating to a temporary reduction in the maximum compressed tax rate of a school district; making an appropriation.

TX HB239

Relating to a temporary reduction in the maximum compressed tax rate of a school district; making an appropriation.

TX HB8

Relating to a reduction in the maximum compressed tax rate of a school district.

TX HB113

Relating to a temporary reduction in the maximum compressed tax rate of a school district and the form of the ballot proposition to be used in an election to approve a tax rate adopted by a school district that exceeds the district's voter-approval tax rate; making appropriations.

TX SB91

Relating to a temporary reduction in the maximum compressed tax rate of a school district and the form of the ballot proposition to be used in an election to approve a tax rate adopted by a school district that exceeds the district's voter-approval tax rate; making an appropriation.

TX HB89

Relating to a temporary reduction in the maximum compressed tax rate of a school district and the form of the ballot proposition to be used in an election to approve a tax rate adopted by a school district that exceeds the district's voter-approval tax rate; making an appropriation.

Similar Bills

TX SB12

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.

TX HB11

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.

TX HB108

Relating to a temporary reduction in the maximum compressed tax rate of a school district; making an appropriation.

TX HB239

Relating to a temporary reduction in the maximum compressed tax rate of a school district; making an appropriation.

TX HB120

Relating to a temporary reduction in the maximum compressed tax rate of a school district; making an appropriation.

TX SB1

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against the resulting loss in local revenue.

TX SB12

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.

TX SB20

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.