Texas 2021 - 87th 2nd C.S.

Texas Senate Bill SB81

Caption

Relating to the deposit of certain constitutionally dedicated money to the credit of the tax reduction and excellence in education fund and the use of that money.

Impact

The bill is designed to facilitate a clearer allocation of state funds toward educational purposes, particularly in the reduction of taxes related to school maintenance and operations. If the constitutional amendment proposed by the 87th Legislature is approved by voters, SB81 will take effect, directly affecting how surplus state revenue is utilized. This could lead to a significant reduction in property taxes assessed on school district operations, thereby providing financial relief to families and enhancing educational funding mechanisms simultaneously.

Summary

Senate Bill 81 (SB81) amends the Education Code to provide for the deposit of certain constitutionally dedicated funds into the tax reduction and excellence in education fund. Specifically, it mandates that funds described in Section 7-e(a) of Article VIII of the Texas Constitution be deposited to assist in reducing the state compression percentage for school district ad valorem taxes. This legislative move is part of a broader initiative to manage state revenue and improve funding for education, aligning with aims to lower the financial burden on property taxpayers while ensuring adequate funding for public schools.

Contention

While proponents of SB81 may advocate for the financial benefits of lowering taxation on property owners, there exist concerns around dependency on constitutional amendments to activate changes in law. Critics might argue that relying on these amendments could create instability in funding sources for education if the amendments are not approved. The interplay between state revenue management and local educational funding remains a pertinent topic, one that could shape future dialogues around fiscal policies in Texas.

Companion Bills

TX SJR15

Enabling for Proposing a constitutional amendment providing for the appropriation of certain surplus state revenue for the purpose of reducing school district maintenance and operations ad valorem taxes.

Similar Bills

No similar bills found.