Texas House Bill HB4847

Texas 2025 - 89th Regular

• Filed: 3/13/25

Caption

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

Impact

If enacted, HB4847 would amend the Tax Code related to the taxation practices of school districts, particularly those with revenue levels that exceed state entitlements. The legislation mandates that certain financial information be communicated to the public, thereby increasing accountability and clarity regarding how school funding is structured. This change is expected to help taxpayers understand the fiscal responsibilities of their local school districts and the mechanisms of state support through recapture funds.

Summary

House Bill 4847 focuses on the dissemination of ad valorem tax-related information for school districts in Texas. The bill aims to enhance transparency by requiring county assessor-collectors to post specific information related to local revenue levels online. This includes details about the percentage of maintenance and operations taxes that school districts are required to pay in order to purchase average daily attendance credits, along with statements explaining how local property taxes fund public education and the impact of recaptured funds on the overall education funding pool.

Contention

While the intent of the bill is to foster transparency in educational funding, there may be points of contention regarding the additional administrative burden it imposes on local governments. Some stakeholders might worry that the bill could further complicate fiscal operations for school districts, especially those that are already struggling with local funding demands. Additionally, discussions may arise surrounding whether the level of detail mandated for public posting may overwhelm taxpayers rather than inform them effectively.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 26. Assessment
  • Section: 16

• Chapter 31. Collections
  • Section: 01

Education Code

• Chapter 48. Foundation School Program
  • Section: New Section

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