Texas 2025 - 89th Regular

Texas Senate Bill SB2415

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

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

Impact

The enactment of SB2415 will alter the Tax Code by amending provisions related to the dissemination of key financial metrics for school districts. By requiring the posting of detailed information about tax revenues and funding, the bill aims to provide increased accountability and informed public engagement. This legislative change is expected to impact local governments as they will need to comply with the new requirements, thereby improving budgeting and fiscal planning within the state's educational framework.

Summary

SB2415 aims to enhance the transparency regarding the financial operations of school districts in Texas, particularly in relation to their ad valorem tax-related information. The bill mandates that county assessor-collectors post specific financial details on their websites, such as the percentages of local taxes imposed for maintenance and operations, as well as their funding sources from state funds. Such requirements are applicable to school districts exceeding a certain local revenue level that take actions to reduce their revenue levels, creating a clearer picture of school financing for stakeholders and taxpayers.

Contention

While SB2415's intent is to bolster transparency and accountability in school funding, it may also provoke discussion surrounding the administrative burden placed on school districts and county offices to adhere to new disclosure requirements. Advocates for the bill argue that thorough public access to financial data will empower taxpayers and better inform them of how their funds are utilized. Opponents, however, could express concerns regarding the additional responsibilities for already strained educational resources and the possibility that complex financial data may not be easily interpreted by the general public.

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

Companion Bills

TX HB195

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

Similar Bills

IL HB1235

SCH CD-MINORITY CANDIDATES

MS HB458

MS Student Funding Formula; increase percentage of allotted weight attributable to low-income students for determining preliminary weighted enrollment.

TX HB115

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

TX HB3555

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

TX HB195

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

ND HB1353

Limitations on property tax levies by taxing districts without voter approval; and to provide an effective date.

MS SB2764

Mississippi Student Funding Formula; include grades 7-8 in career and technical education multiplier for grades 9-12.

TX HB1500

Relating to the public school accountability system.