Mississippi 2022 Regular Session

Mississippi House Bill HB509

Introduced
1/6/22  
Refer
1/6/22  

Caption

School boards; require itemized report of central office expenditures to be included in notice for increase in ad valorem taxes.

Impact

The implementation of HB 509 is expected to have significant implications for how school districts manage their budgets and communicate with the public. By requiring detailed financial disclosures as part of the advertisement for proposed tax increases, the bill seeks to ensure that district residents are well informed about the financial operations and rationale behind tax requests. This increased transparency could foster greater public engagement and scrutiny regarding school district financial management.

Summary

House Bill 509 aims to amend Section 27-39-207 of the Mississippi Code of 1972, focusing on the procedures that school boards must follow when requesting an increase in ad valorem tax effort for district funding. The bill mandates that any school district seeking to increase its ad valorem tax revenue must provide a notice that includes an itemized report of central office expenditures along with an audit report of district expenses. This requirement aims to enhance transparency and accountability in financial matters pertaining to school funding.

Contention

Debate surrounding the bill may arise from concerns over the potential administrative burden it places on school boards. Critics may argue that requiring comprehensive financial reporting could complicate the process of seeking necessary funding increases, particularly for smaller districts with limited resources. Additionally, there may be differing opinions on whether this added layer of transparency serves the intended purpose of enhancing accountability or simply introduces unnecessary bureaucracy.

Final_notes

The provisions set forth in HB 509, if enacted, will become effective from July 1, 2022, marking a noteworthy shift in the legislative landscape regarding the financial governance of school districts in Mississippi. The bill reflects an ongoing trend towards greater fiscal transparency and accountability in public education funding.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2173

Ad valorem tax increase for schools; require approval by levying authority before school board publishes election notice.

MS HB1592

School boards; provide process for removal from office for just cause and remove authority to request ad valorem tax increase exceeding 2% without referendum.

MS HB1213

School ad valorem tax levy; authorize levying authority for certain districts to approve/disapprove request for certain increases.

MS HB850

School ad valorem tax levy; authorize levying authority for certain districts to approve/disapprove request for certain increases.

MS HB189

School ad valorem tax levy; authorize levying authority for certain districts to approve/disapprove request for certain increases.

MS HB596

Ad valorem tax levy for school districts; provide levying authority with discretion to approve request by school board.

MS HB1052

Ad valorem tax levy for school districts; provide levying authority with discretion to approve request by school board.

MS HB205

Ad valorem tax levy for school districts; provide levying authority with discretion to approve request by school board.

MS SB2836

Local governments; allow local governments and schools to publish notices on their websites in addition to newspapers.

MS SB2274

Local governments; allow local governments and schools to publish notices on their websites in addition to newspapers.

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