| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the dissemination of certain school district ad valorem |
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| 11 | 11 | | tax-related information. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 26.17, Tax Code, is amended by adding |
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| 14 | 14 | | Subsection (b-1) to read as follows: |
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| 15 | 15 | | (b-1) This subsection applies only to property that is |
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| 16 | 16 | | located in one or more school districts that have a local revenue |
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| 17 | 17 | | level in excess of entitlement as specified by Section 48.257, |
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| 18 | 18 | | Education Code, and that, for the school year beginning in the |
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| 19 | 19 | | current tax year, have taken measures to reduce the district's |
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| 20 | 20 | | local revenue level in accordance with Section 49.002, Education |
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| 21 | 21 | | Code. In addition to the information required by Subsection (b) of |
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| 22 | 22 | | this section, the database must include, with respect to each |
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| 23 | 23 | | property to which this subsection applies that is listed on the |
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| 24 | 24 | | appraisal roll for the appraisal district, the following |
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| 25 | 25 | | information, if applicable, for each school district in which the |
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| 26 | 26 | | property is located: |
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| 27 | 27 | | (1) the estimated percentage of the taxes for |
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| 28 | 28 | | maintenance and operations imposed by the district for the current |
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| 29 | 29 | | tax year that the district is required to pay under the agreement |
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| 30 | 30 | | for the school year beginning in the current tax year to purchase |
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| 31 | 31 | | average daily attendance credits; |
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| 32 | 32 | | (2) the estimated percentage of the taxes for |
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| 33 | 33 | | maintenance and operations imposed by the district for the current |
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| 34 | 34 | | tax year that the district is not required to pay under the |
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| 35 | 35 | | agreement for the school year beginning in the current tax year to |
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| 36 | 36 | | purchase average daily attendance credits; and |
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| 37 | 37 | | (3) the following statement: |
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| 38 | 38 | | "For the current tax year, (name of school district) is |
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| 39 | 39 | | estimated to pay (percentage described by Subdivision (1) for |
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| 40 | 40 | | applicable school district) of local property tax collections to |
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| 41 | 41 | | the state as recaptured local taxes and (percentage described by |
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| 42 | 42 | | Subdivision (2) for applicable school district) is estimated to |
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| 43 | 43 | | remain in (name of school district) for the maintenance and |
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| 44 | 44 | | operations of the district.". |
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| 45 | 45 | | SECTION 2. This Act takes effect January 1, 2026. |
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