Texas 2023 - 88th Regular

Texas House Bill HB4847

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

Caption

Relating to the calculation of the enrichment tax rate for certain school districts.

Impact

If enacted, HB 4847 would specifically affect the financial operations of school districts that adopted lower maintenance tax rates in previous years compared to their maximum compressed tax rate. This could lead to an increase or decrease in the funds available to these districts based on the new calculation methods introduced by the bill. It seeks to provide more transparency and possibly more uniformity in how schools can approach their budgets and funding through these enriched tax calculations.

Summary

House Bill 4847, introduced by Representative Metcalf, addresses the calculation of the enrichment tax rate specifically for certain school districts in Texas. The bill proposes amendments to Section 45.0032 of the Education Code, introducing specific criteria regarding how the enrichment tax rate should be determined for districts that have opted for certain maintenance tax rates in prior years. The changes outlined in the bill aim to clarify and potentially alter the way these enrichment tax rates are calculated, which can impact the funding that school districts receive.

Sentiment

The sentiment surrounding the bill appears to be generally supportive among those who prioritize educational funding and the financial health of school districts. Advocates argue that clearer guidelines on the enrichment tax rate can lead to better financial management and funding allocation for schools, which is essential for maintaining educational standards. However, there may be concerns about how these changes could specifically affect lower-income districts or those already facing funding challenges.

Contention

One notable point of contention regarding HB 4847 may revolve around the implications of the new calculations for school districts with varying financial needs. Critics could argue that the changes might disproportionately benefit districts with higher tax rates, while providing insufficient support for those that struggle to maintain adequate funding. The balance between providing necessary funding for all districts while maintaining a fair method of calculation is likely to be a key issue in the discussions surrounding this bill.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 45. School District Funds
    • Section: 0032

Tax Code

  • Chapter 26. Assessment
    • Section: 08

Companion Bills

TX SB2387

Identical Relating to the calculation of the enrichment tax rate for certain school districts.

Similar Bills

No similar bills found.