| 1 | 1 | | By: Hunter H.B. No. 4610 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the information required to be included in or with a |
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| 7 | 7 | | school district ad valorem tax bill and posted on the tax-related |
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| 8 | 8 | | information county internet website. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 26.16, Tax Code, is amended by adding |
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| 11 | 11 | | Subsections (d-3) to read as follows: |
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| 12 | 12 | | (d-3) In addition to posting the information described by |
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| 13 | 13 | | subsection (a), the county assessor-collector shall post on the |
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| 14 | 14 | | Internet website of the county for each school district taxing unit |
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| 15 | 15 | | that has local revenue in excess of entitlement as specified by |
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| 16 | 16 | | Section 48.257, Education Code, and that, for the school year |
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| 17 | 17 | | beginning in the current tax year, has taken measures to reduce the |
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| 18 | 18 | | district's revenue level in accordance with Section 49.002, |
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| 19 | 19 | | Education Code, and all or part of which is located in the county: |
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| 20 | 20 | | (1) the percentage of the taxes for maintenance and |
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| 21 | 21 | | operations imposed by the school district for the current tax year |
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| 22 | 22 | | that the school district is required to pay under the agreement for |
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| 23 | 23 | | the school year beginning in the current tax year to purchase |
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| 24 | 24 | | average daily attendance credits; and |
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| 25 | 25 | | (2) the percentage of the taxes for maintenance and |
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| 26 | 26 | | operations imposed by the school district for the current tax year |
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| 27 | 27 | | that the school district is not required to pay under the agreement |
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| 28 | 28 | | for the school year beginning in the current tax year to purchase |
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| 29 | 29 | | average daily attendance credits. |
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| 30 | 30 | | SECTION 2. Section 31.01, Tax Code, is amended by adding |
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| 31 | 31 | | Subsections (d-2) to read as follows: |
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| 32 | 32 | | (d-2) This subsection applies only to a school district that |
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| 33 | 33 | | has a local revenue level in excess of entitlement as specified by |
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| 34 | 34 | | Section 48.257, Education Code, and that, for the school year |
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| 35 | 35 | | beginning in the current tax year, has taken measures to reduce the |
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| 36 | 36 | | district's revenue level, in accordance with Section 49.002, |
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| 37 | 37 | | Education Code. In addition to any other information required by |
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| 38 | 38 | | this section, the tax bill or the separate statement shall |
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| 39 | 39 | | separately state: |
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| 40 | 40 | | (1) the percentage of the taxes for maintenance and |
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| 41 | 41 | | operations imposed by the school district for the current tax year |
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| 42 | 42 | | that the school district is required to pay under the agreement for |
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| 43 | 43 | | the school year beginning in the current tax year to purchase |
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| 44 | 44 | | average daily attendance credits; and |
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| 45 | 45 | | (2) the percentage of the taxes for maintenance and |
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| 46 | 46 | | operations imposed by the school district for the current tax year |
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| 47 | 47 | | that the school district is not required to pay under the agreement |
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| 48 | 48 | | for the school year beginning in the current tax year to purchase |
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| 49 | 49 | | average daily attendance credits. |
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| 50 | 50 | | SECTION 3. This Act takes effect January 1, 2024. |
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