88R6896 SHH-D
By: Plesa H.B. No. 3555
A BILL TO BE ENTITLED
AN ACT
relating to the information required to be included in or with a
school district ad valorem tax bill.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.01, Tax Code, is amended by adding
Subsections (d-2) and (d-3) to read as follows:
(d-2) This subsection applies only to a school district that
has a local revenue level in excess of entitlement as specified by
Section 48.257, Education Code, and that, for the school year
beginning in the current tax year, has taken measures to reduce the
district's revenue level, in accordance with Section 49.002,
Education Code. In addition to any other information required by
this section, the tax bill or the separate statement shall
separately state:
(1) the percentage of the taxes for maintenance and
operations imposed by the school district for the current tax year
that the school district is required to pay under the agreement for
the school year beginning in the current tax year to purchase
average daily attendance credits; and
(2) the percentage of the taxes for maintenance and
operations imposed by the school district for the current tax year
that the school district is not required to pay under the agreement
for the school year beginning in the current tax year to purchase
average daily attendance credits.
(d-3) This subsection applies only to a school district to
which Subsection (d-2) does not apply. In addition to any other
information required by this section, the tax bill or the separate
statement shall separately state:
(1) the percentage of the maintenance and operations
revenue of the school district for the school year beginning in the
current tax year that is derived from taxes for maintenance and
operations imposed by the school district for the current tax year;
(2) the percentage of the maintenance and operations
revenue of the school district for the school year beginning in the
preceding tax year that was derived from taxes for maintenance and
operations imposed by the school district for the preceding tax
year;
(3) the percentage of the maintenance and operations
revenue of the school district for the school year beginning in the
current tax year that is derived from state funds distributed to the
school district; and
(4) the percentage of the maintenance and operations
revenue of the school district for the school year beginning in the
preceding tax year that was derived from state funds distributed to
the school district.
SECTION 2. This Act takes effect January 1, 2024.