Texas 2023 - 88th Regular

Texas House Bill HB3555 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R23610 SHH-D
2	2	By: Plesa, Leach, Landgraf, Thierry, et al. H.B. No. 3555
3	3	Substitute the following for H.B. No. 3555:
4	4	By: Gervin-Hawkins C.S.H.B. No. 3555
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the dissemination of certain school district ad valorem
10	10	tax-related information.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 26.16, Tax Code, is amended by adding
13	13	Subsections (d-3) and (d-4) to read as follows:
14	14	(d-3) In addition to posting the information described by
15	15	Subsection (a), the county assessor-collector shall post the
16	16	following information on the Internet website of the county for
17	17	each school district, all or part of the territory of which is
18	18	located in the county, that has a local revenue level in excess of
19	19	entitlement as specified by Section 48.257, Education Code, and
20	20	that, for the school year beginning in the current tax year, has
21	21	taken measures to reduce the district's revenue level, in
22	22	accordance with Section 49.002, Education Code:
23	23	(1) the percentage of the taxes for maintenance and
24	24	operations imposed by the district for the current tax year that the
25	25	district is required to pay under the agreement for the school year
26	26	beginning in the current tax year to purchase average daily
27	27	attendance credits; and
28	28	(2) the percentage of the taxes for maintenance and
29	29	operations imposed by the district for the current tax year that the
30	30	district is not required to pay under the agreement for the school
31	31	year beginning in the current tax year to purchase average daily
32	32	attendance credits.
33	33	(d-4) In addition to posting the information described by
34	34	Subsection (a), the county assessor-collector shall post the
35	35	following information on the Internet website of the county for
36	36	each school district, all or part of the territory of which is
37	37	located in the county, to which Subsection (d-3) does not apply:
38	38	(1) the percentage of the maintenance and operations
39	39	revenue of the district for the school year beginning in the current
40	40	tax year that is derived from taxes for maintenance and operations
41	41	imposed by the district for the current tax year;
42	42	(2) the percentage of the maintenance and operations
43	43	revenue of the district for the school year beginning in the
44	44	preceding tax year that was derived from taxes for maintenance and
45	45	operations imposed by the district for the preceding tax year;
46	46	(3) the percentage of the maintenance and operations
47	47	revenue of the district for the school year beginning in the current
48	48	tax year that is derived from state funds distributed to the
49	49	district; and
50	50	(4) the percentage of the maintenance and operations
51	51	revenue of the district for the school year beginning in the
52	52	preceding tax year that was derived from state funds distributed to
53	53	the district.
54	54	SECTION 2. Section 31.01, Tax Code, is amended by adding
55	55	Subsections (d-2) and (d-3) to read as follows:
56	56	(d-2) This subsection applies only to a school district that
57	57	has a local revenue level in excess of entitlement as specified by
58	58	Section 48.257, Education Code, and that, for the school year
59	59	beginning in the current tax year, has taken measures to reduce the
60	60	district's revenue level, in accordance with Section 49.002,
61	61	Education Code. In addition to any other information required by
62	62	this section, the tax bill or the separate statement shall
63	63	separately state the following:
64	64	"The following information may be accessed at (insert the
65	65	Internet location or uniform resource locator (URL) address of the
66	66	web page on the county's Internet website where the information may
67	67	be viewed):
68	68	The percentage of the taxes for maintenance and operations
69	69	imposed by your school district for the current tax year that the
70	70	district is required to pay under the agreement for the school year
71	71	beginning in the current tax year to purchase average daily
72	72	attendance credits.
73	73	The percentage of the taxes for maintenance and operations
74	74	imposed by your school district for the current tax year that the
75	75	district is not required to pay under the agreement for the school
76	76	year beginning in the current tax year to purchase average daily
77	77	attendance credits."
78	78	(d-3) This subsection applies only to a school district to
79	79	which Subsection (d-2) does not apply. In addition to any other
80	80	information required by this section, the tax bill or the separate
81	81	statement shall separately state the following:
82	82	"The following information may be accessed at (insert the
83	83	Internet location or uniform resource locator (URL) address of the
84	84	web page on the county's Internet website where the information may
85	85	be viewed):
86	86	The percentage of the maintenance and operations revenue of
87	87	your school district for the school year beginning in the current
88	88	tax year that is derived from taxes for maintenance and operations
89	89	imposed by the district for the current tax year.
90	90	The percentage of the maintenance and operations revenue of
91	91	your school district for the school year beginning in the preceding
92	92	tax year that was derived from taxes for maintenance and operations
93	93	imposed by the district for the preceding tax year.
94	94	The percentage of the maintenance and operations revenue of
95	95	your school district for the school year beginning in the current
96	96	tax year that is derived from state funds distributed to the
97	97	district.
98	98	The percentage of the maintenance and operations revenue of
99	99	your school district for the school year beginning in the preceding
100	100	tax year that was derived from state funds distributed to the
101	101	district."
102	102	SECTION 3. This Act takes effect January 1, 2024.