88S20090 DRS-F
By: LaMantia S.B. No. 7
A BILL TO BE ENTITLED
AN ACT
relating to the provision to school district property tax payers
and the public of certain information regarding the use of property
tax revenue paid to the district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 26, Tax Code, is amended by adding
Section 26.165 to read as follows:
Sec. 26.165. POSTING OF PROPERTY TAX-RELATED INFORMATION
FOR CERTAIN SCHOOL DISTRICTS ON COUNTY'S INTERNET WEBSITE. (a)
This section applies only to a school district that is required to
reduce its local revenue level under Section 48.257, Education
Code, and that, for the school year beginning in the current tax
year, has entered into an agreement with the commissioner of
education to purchase attendance credit as provided by Subchapter
D, Chapter 49, Education Code, in an amount sufficient, in
combination with any other actions taken under that chapter, to
reduce the school district's local revenue level to a level that is
equal to or less than the level established under Section 48.257,
Education Code.
(b) In addition to the information required to be posted
under Section 26.16, the county assessor-collector for each county
shall post on the Internet website of the county for each school
district all or part of the territory 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 credit; 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 credit.
SECTION 2. Section 31.01, Tax Code, is amended by adding
Subsection (d-2) to read as follows:
(d-2) This subsection applies only to a school district that
is required to reduce its local revenue level under Section 48.257,
Education Code, and that, for the school year beginning in the
current tax year, has entered into an agreement with the
commissioner of education to purchase attendance credit as provided
by Subchapter D, Chapter 49, Education Code, in an amount
sufficient, in combination with any other actions taken under that
chapter, to reduce the school district's local revenue level to a
level that is equal to or less than the level established under
Section 48.257, 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 credit; 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 credit.
SECTION 3. This Act takes effect January 1, 2024.