Texas Senate Bill SB1819

Texas 2023 - 88th Regular

• Filed: 3/7/23

Caption

Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.

Impact

The impact of SB1819 on state laws primarily involves reinforcing the voter-approval requirement for school district tax rates. This bill would prevent any school district from unilaterally deciding to increase its tax rate beyond what voters have previously approved. By enforcing this requirement, the legislation seeks to ensure that taxpayers maintain a level of oversight on fiscal decisions that affect them directly, reflecting a commitment to local governance and fiscal responsibility.

Summary

SB1819 proposes amendments to the Texas Tax Code regarding the authority of school districts' governing bodies to exceed voter-approval tax rates when adopting ad valorem tax rates. Under this legislation, a school district would be restricted from implementing a tax rate if they had previously exceeded the voter-approval rate without securing voter confirmation through an election. This legislative change is aimed at enhancing accountability in school district tax rate decisions and ensuring that voter consent remains a fundamental aspect of local taxation.

Sentiment

The general sentiment surrounding SB1819 appears to be cautious, reflecting a balance between the need for adequate funding for school districts and the importance of upholding voter rights and fiscal accountability. Proponents of the bill argue that it empowers voters and protects them from potential tax increases that might occur without their consent. Conversely, some critics may view the legislation as overly restrictive, potentially limiting the ability of school districts to respond swiftly to financial needs without having to seek voter approval each time.

Contention

Notable points of contention regarding SB1819 center around the ramifications of stricter tax payment requirements versus the necessity for school districts to have flexibility in financial matters. Opponents may argue that the inability to raise taxes without voter consent could hinder school districts' capacities to address urgent funding needs or to adapt to changing economic landscapes. The bill thus highlights a key tension in governance between local autonomy in educational funding and the broader public's control over taxation policies.