Texas 2025 - 89th Regular

Texas House Bill HB4847

Filed
3/13/25  
Out of House Committee
5/8/25  
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 4847 would amend the Texas Tax Code by adding a new subsection that requires the appraisal districts to include detailed information about property taxes and the recapture process in their databases. The intent is to enhance transparency regarding how local property taxes are utilized in funding the state's education system, showcasing the flow of funds from local collections to the state's general revenue. This could potentially lead to increased public awareness and understanding of the relationship between property taxes and educational funding mechanisms in Texas.

Summary

House Bill 4847 addresses the dissemination of certain ad valorem tax-related information by school districts in Texas. The bill mandates that school districts with local revenue levels exceeding their entitled amounts provide specific details regarding tax collections. This includes percentages of maintenance and operations taxes imposed, payments due under agreements for purchasing attendance credits, and a statement explaining how local property taxes contribute to public education funding.

Sentiment

The general sentiment regarding HB 4847 appears to be cautiously positive, as it aims to clarify and streamline the communication of important tax-related information concerning education funding. Supporters view it as a necessary step toward transparency, believing that better-informed citizens will lead to more robust discussions about education funding. However, there is also a recognition of potential challenges related to the implementation and efficiency of disseminating this information across various school districts, which may create a mix of optimism and apprehension.

Contention

A notable point of contention surrounding the bill revolves around the balance between transparency and administrative burden. Some critics might argue that imposing additional reporting requirements on school districts could divert attention from educational priorities and lead to issues with compliance. There are concerns about whether smaller or resource-limited districts would struggle to meet the requirements set forth by the bill without compromising their operational capacities. Thus, while aiming for greater accountability in funding, the bill presents challenges in execution.

Texas Constitutional Statutes Affected

Tax Code

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

Education Code

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

Companion Bills

No companion bills found.

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