Texas 2023 - 88th 3rd C.S.

Texas House Bill HB115 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88S30295 SHH-D
2	2	By: Plesa H.B. No. 115
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the dissemination of certain school district ad valorem
8	8	tax-related information.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 26.16, Tax Code, is amended by adding
11	11	Subsections (d-3) and (d-4) to read as follows:
12	12	(d-3) In addition to posting the information described by
13	13	Subsection (a), the county assessor-collector shall post the
14	14	following information on the Internet website of the county for
15	15	each school district, all or part of the territory of which is
16	16	located in the county, that has a local revenue level in excess of
17	17	entitlement as specified by Section 48.257, Education Code, and
18	18	that, for the school year beginning in the current tax year, has
19	19	taken measures to reduce the district's revenue level, in
20	20	accordance with Section 49.002, Education Code:
21	21	(1) the percentage of the taxes for maintenance and
22	22	operations imposed by the district for the current tax year that the
23	23	district is required to pay under the agreement for the school year
24	24	beginning in the current tax year to purchase average daily
25	25	attendance credits; and
26	26	(2) the percentage of the taxes for maintenance and
27	27	operations imposed by the district for the current tax year that the
28	28	district is not required to pay under the agreement for the school
29	29	year beginning in the current tax year to purchase average daily
30	30	attendance credits.
31	31	(d-4) In addition to posting the information described by
32	32	Subsection (a), the county assessor-collector shall post the
33	33	following information on the Internet website of the county for
34	34	each school district, all or part of the territory of which is
35	35	located in the county, to which Subsection (d-3) does not apply:
36	36	(1) the percentage of the maintenance and operations
37	37	revenue of the district for the school year beginning in the current
38	38	tax year that is derived from taxes for maintenance and operations
39	39	imposed by the district for the current tax year;
40	40	(2) the percentage of the maintenance and operations
41	41	revenue of the district for the school year beginning in the
42	42	preceding tax year that was derived from taxes for maintenance and
43	43	operations imposed by the district for the preceding tax year;
44	44	(3) the percentage of the maintenance and operations
45	45	revenue of the district for the school year beginning in the current
46	46	tax year that is derived from state funds distributed to the
47	47	district; and
48	48	(4) the percentage of the maintenance and operations
49	49	revenue of the district for the school year beginning in the
50	50	preceding tax year that was derived from state funds distributed to
51	51	the district.
52	52	SECTION 2. Section 31.01, Tax Code, is amended by adding
53	53	Subsections (d-6) and (d-7) to read as follows:
54	54	(d-6) This subsection applies only to a school district that
55	55	has a local revenue level in excess of entitlement as specified by
56	56	Section 48.257, Education Code, and that, for the school year
57	57	beginning in the current tax year, has taken measures to reduce the
58	58	district's revenue level, in accordance with Section 49.002,
59	59	Education Code. In addition to any other information required by
60	60	this section, the tax bill or the separate statement shall
61	61	separately state the following:
62	62	"The following information may be accessed at (insert the
63	63	Internet location or uniform resource locator (URL) address of the
64	64	web page on the county's Internet website where the information may
65	65	be viewed):
66	66	The percentage of the taxes for maintenance and operations
67	67	imposed by your school district for the current tax year that the
68	68	district is required to pay under the agreement for the school year
69	69	beginning in the current tax year to purchase average daily
70	70	attendance credits.
71	71	The percentage of the taxes for maintenance and operations
72	72	imposed by your school district for the current tax year that the
73	73	district is not required to pay under the agreement for the school
74	74	year beginning in the current tax year to purchase average daily
75	75	attendance credits."
76	76	(d-7) This subsection applies only to a school district to
77	77	which Subsection (d-6) does not apply. In addition to any other
78	78	information required by this section, the tax bill or the separate
79	79	statement shall separately state the following:
80	80	"The following information may be accessed at (insert the
81	81	Internet location or uniform resource locator (URL) address of the
82	82	web page on the county's Internet website where the information may
83	83	be viewed):
84	84	The percentage of the maintenance and operations revenue of
85	85	your school district for the school year beginning in the current
86	86	tax year that is derived from taxes for maintenance and operations
87	87	imposed by the district for the current tax year.
88	88	The percentage of the maintenance and operations revenue of
89	89	your school district for the school year beginning in the preceding
90	90	tax year that was derived from taxes for maintenance and operations
91	91	imposed by the district for the preceding tax year.
92	92	The percentage of the maintenance and operations revenue of
93	93	your school district for the school year beginning in the current
94	94	tax year that is derived from state funds distributed to the
95	95	district.
96	96	The percentage of the maintenance and operations revenue of
97	97	your school district for the school year beginning in the preceding
98	98	tax year that was derived from state funds distributed to the
99	99	district."
100	100	SECTION 3. This Act takes effect on the 91st day after the
101	101	last day of the legislative session.