Texas 2025 - 89th Regular

Texas House Bill HB195

Filed
11/12/24  
Out of House Committee
3/24/25  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the dissemination of certain school district ad valorem tax-related information.

Impact

If enacted, HB 195 will have a significant impact on state laws concerning the financial operations of school districts. By requiring the disclosure of specific tax information related to school districts, the bill promotes a more informed public discussion regarding educational funding. The inclusion of these tax-related statistics is expected to enhance accountability at the district level and ensure that taxpayers understand how their contributions are utilized in maintaining educational standards. Overall, the bill aims to improve the transparency of financial dealings within school districts.

Summary

House Bill 195 seeks to amend the Tax Code to enhance transparency in the dissemination of certain ad valorem tax-related information pertaining to school districts. The bill specifically targets districts with local revenue levels in excess of the entitlement specified in the Education Code, particularly those that have actively taken measures to reduce their local revenue levels. The proposed amendments will necessitate the inclusion of additional information about taxes for maintenance and operations that each district is required or not required to pay for maintaining average daily attendance credits. This change aims to provide clearer insights regarding the distribution of tax revenues and the relationship between property taxes and funding for education.

Sentiment

The sentiment surrounding HB 195 appears largely supportive, particularly among legislators who advocate for greater transparency in government financial matters. Supporters highlight the importance of accountability in how taxpayer dollars are managed within the education sector. Conversely, there could be concerns from certain stakeholders about the administrative burden that additional reporting requirements may impose on school districts, particularly those struggling with management resources. However, the overarching tone is one that favors clearer communication regarding the financial wellbeing of school districts and how state laws govern tax collection and distribution.

Contention

A notable point of contention regarding HB 195 could stem from the implications of increased reporting requirements for school districts. While proponents argue for the benefits of transparency and accountability, opponents may voice concerns about the potential administrative complexities and resource constraints that could arise. Furthermore, the emphasis on tax-related disclosures may lead to public scrutiny of school district finances, which could be contentious among those responsible for managing these funds. The balancing act between the need for transparency and the potential operational strain on school districts will likely be a critical aspect of discussions as HB 195 progresses.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 26. Assessment
    • Section: 16
    • Section: 17
    • Section: New Section
    • Section: New Section
  • Chapter 31. Collections
    • Section: 01

Education Code

  • Chapter 49. Options For Local Revenue Levels In Excess Of Entitlement
    • Section: New Section
    • Section: New Section
    • Section: New Section
  • Chapter 48. Foundation School Program
    • Section: New Section
    • Section: New Section
    • Section: New Section

Companion Bills

TX SB2415

Identical Relating to the dissemination of certain school district ad valorem tax-related information.

Previously Filed As

TX HB3555

Relating to the dissemination of certain school district ad valorem tax-related information.

TX HB115

Relating to the dissemination of certain school district ad valorem tax-related information.

TX SB2415

Relating to the dissemination of certain school district ad valorem tax-related information.

TX HB4847

Relating to the dissemination of certain school district ad valorem tax-related information.

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