By: Hunter H.B. No. 4610
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 and posted on the tax-related
information county internet website.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.16, Tax Code, is amended by adding
Subsections (d-3) to read as follows:
(d-3) In addition to posting the information described by
subsection (a), the county assessor-collector shall post on the
Internet website of the county for each school district taxing unit
that has local revenue 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, and all or part of which is located in the county:
(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.
SECTION 2. Section 31.01, Tax Code, is amended by adding
Subsections (d-2) 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.
SECTION 3. This Act takes effect January 1, 2024.