Texas 2023 - 88th 2nd C.S.

Texas Senate Bill SB7 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88S20090 DRS-F
2	2	By: LaMantia S.B. No. 7
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the provision to school district property tax payers
8	8	and the public of certain information regarding the use of property
9	9	tax revenue paid to the district.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Chapter 26, Tax Code, is amended by adding
12	12	Section 26.165 to read as follows:
13	13	Sec. 26.165. POSTING OF PROPERTY TAX-RELATED INFORMATION
14	14	FOR CERTAIN SCHOOL DISTRICTS ON COUNTY'S INTERNET WEBSITE. (a)
15	15	This section applies only to a school district that is required to
16	16	reduce its local revenue level under Section 48.257, Education
17	17	Code, and that, for the school year beginning in the current tax
18	18	year, has entered into an agreement with the commissioner of
19	19	education to purchase attendance credit as provided by Subchapter
20	20	D, Chapter 49, Education Code, in an amount sufficient, in
21	21	combination with any other actions taken under that chapter, to
22	22	reduce the school district's local revenue level to a level that is
23	23	equal to or less than the level established under Section 48.257,
24	24	Education Code.
25	25	(b) In addition to the information required to be posted
26	26	under Section 26.16, the county assessor-collector for each county
27	27	shall post on the Internet website of the county for each school
28	28	district all or part of the territory of which is located in the
29	29	county:
30	30	(1) the percentage of the taxes for maintenance and
31	31	operations imposed by the school district for the current tax year
32	32	that the school district is required to pay under the agreement for
33	33	the school year beginning in the current tax year to purchase
34	34	average daily attendance credit; and
35	35	(2) the percentage of the taxes for maintenance and
36	36	operations imposed by the school district for the current tax year
37	37	that the school district is not required to pay under the agreement
38	38	for the school year beginning in the current tax year to purchase
39	39	average daily attendance credit.
40	40	SECTION 2. Section 31.01, Tax Code, is amended by adding
41	41	Subsection (d-2) to read as follows:
42	42	(d-2) This subsection applies only to a school district that
43	43	is required to reduce its local revenue level under Section 48.257,
44	44	Education Code, and that, for the school year beginning in the
45	45	current tax year, has entered into an agreement with the
46	46	commissioner of education to purchase attendance credit as provided
47	47	by Subchapter D, Chapter 49, Education Code, in an amount
48	48	sufficient, in combination with any other actions taken under that
49	49	chapter, to reduce the school district's local revenue level to a
50	50	level that is equal to or less than the level established under
51	51	Section 48.257, Education Code. In addition to any other
52	52	information required by this section, the tax bill or the separate
53	53	statement shall separately state:
54	54	(1) the percentage of the taxes for maintenance and
55	55	operations imposed by the school district for the current tax year
56	56	that the school district is required to pay under the agreement for
57	57	the school year beginning in the current tax year to purchase
58	58	average daily attendance credit; and
59	59	(2) the percentage of the taxes for maintenance and
60	60	operations imposed by the school district for the current tax year
61	61	that the school district is not required to pay under the agreement
62	62	for the school year beginning in the current tax year to purchase
63	63	average daily attendance credit.
64	64	SECTION 3. This Act takes effect January 1, 2024.