Texas 2023 - 88th Regular

Texas Senate Bill SB2230

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
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, SB2230 will have implications for the way school districts prepare and disseminate tax-related information. The requirement to specify the proportion of taxes used for attendance credits could necessitate changes in the financial reporting of school districts. This bill could also influence public perception regarding school funding, as clearer tax bill explanations may lead to greater scrutiny by taxpayers. The intention is to foster a more informed electorate concerning school district finances.

Summary

Senate Bill 2230 aims to amend the Texas Tax Code by requiring additional information to be included in school district ad valorem tax bills. Specifically, the bill mandates that county assessor-collectors post on their websites the details regarding maintenance and operations taxes imposed by school districts, particularly for those districts that exceed a certain local revenue threshold. The bill seeks to improve transparency by ensuring the public is informed about how much of their tax payments are allocated towards purchasing average daily attendance credits.

Sentiment

Overall, the sentiment surrounding SB2230 appears to be supportive, especially among legislators focused on accountability and transparency in public finance. Proponents argue that improved clarity in tax bills will enhance public trust in local school funding practices. However, there may be some apprehension from school districts concerned about the administrative burden that complying with new posting requirements may impose. This dichotomy reflects a broader dialogue about the balance between transparency and operational efficiency in public sectors.

Contention

Notable points of contention could stem from the additional reporting requirements placed on school districts, particularly those already facing budget constraints. Critics may argue that while transparency is crucial, imposing further obligations on educational institutions could divert resources from essential educational services. Additionally, the requirement for specific disclosures about attendance credits might lead to confusion among taxpayers who may not fully understand these fiscal mechanisms, ultimately undermining the bill's goal of clarity.

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 HB4610

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.

Previously Filed As

TX HB4610

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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