Texas 2023 - 88th Regular

Texas House Bill HB4610

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the information required to be included in or with a school district ad valorem tax bill and posted on the tax-related information county internet website.

Impact

If enacted, HB4610 will amend existing tax code provisions to ensure that local governments are obligated to provide precise tax-related information. This change is likely to impact how school districts communicate their financial obligations and tax liabilities to residents, promoting accountability by ensuring that districts adhere to transparency standards. By requiring explicit disclosure regarding attendance credit purchases, the bill aims to bring attention to the fiscal dynamics of school funding and expenditure.

Summary

House Bill 4610 aims to enhance transparency in school district ad valorem tax bills by requiring additional information to be included in the bills and posted on the relevant county's tax-related internet website. This legislation mandates that school districts with local revenue exceeding specified entitlements disclose the percentage of maintenance and operations taxes they are required to pay under agreements to purchase average daily attendance credits. Additionally, it highlights the percentage of taxes for which school districts are not liable related to these agreements. The bill is designed to provide clearer information to taxpayers regarding the fiscal responsibilities of their school districts.

Sentiment

The sentiment surrounding HB4610 appears generally positive among proponents who advocate for increased transparency in government financial practices. Supporters believe that the bill will empower taxpayers through better access to information about how their tax dollars are utilized at the school district level, thereby fostering a greater understanding and awareness of educational funding. However, as with any legislative measure, there might be concerns from those fearing increased administrative burdens or pushback regarding the necessity of such detailed disclosures.

Contention

Notably, there may be points of contention regarding the administrative impacts of these requirements on school districts, especially if compliance translates into increased staffing or operational costs. Depending on the perspective of various stakeholders, such as educators, taxpayers, and local officials, opinions may vary on whether the benefits of enhanced transparency outweigh any potential drawbacks of implementation. The debate will likely revolve around balancing the need for taxpayer information with operational realities faced by school districts.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 26. Assessment
    • Section: New Section
  • Chapter 31. Collections
    • Section: New Section

Education Code

  • Chapter 48. Foundation School Program
    • Section: New Section
  • Chapter 49. Options For Local Revenue Levels In Excess Of Entitlement
    • Section: New Section

Companion Bills

TX SB2230

Identical Relating to the information required to be included in or with a school district ad valorem tax bill and posted on the tax-related information county internet website.

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