89R5228 PRL-D
By: Hagenbuch S.B. No. 2415
A BILL TO BE ENTITLED
AN ACT
relating to the dissemination of certain school district ad valorem
tax-related information.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.16, Tax Code, is amended by adding
Subsections (d-3) and (d-4) to read as follows:
(d-3) In addition to posting the information described by
Subsection (a), the county assessor-collector shall post the
following information on the Internet website of the county for
each school district, all or part of the territory of which is
located in the county, that has a local revenue level in excess of
entitlement as specified by Section 48.257, Education Code, and
that, for the school year beginning in the current tax year, has
taken measures to reduce the district's revenue level, in
accordance with Section 49.002, Education Code:
(1) the percentage of the taxes for maintenance and
operations imposed by the district for the current tax year that the
district is required to pay under the agreement for the school year
beginning in the current tax year to purchase average daily
attendance credits; and
(2) the percentage of the taxes for maintenance and
operations imposed by the district for the current tax year that the
district is not required to pay under the agreement for the school
year beginning in the current tax year to purchase average daily
attendance credits.
(d-4) In addition to posting the information described by
Subsection (a), the county assessor-collector shall post the
following information on the Internet website of the county for
each school district, all or part of the territory of which is
located in the county, to which Subsection (d-3) does not apply:
(1) the percentage of the maintenance and operations
revenue of the district for the school year beginning in the current
tax year that is derived from taxes for maintenance and operations
imposed by the district for the current tax year;
(2) the percentage of the maintenance and operations
revenue of the district for the school year beginning in the
preceding tax year that was derived from taxes for maintenance and
operations imposed by the district for the preceding tax year;
(3) the percentage of the maintenance and operations
revenue of the district for the school year beginning in the current
tax year that is derived from state funds distributed to the
district; and
(4) the percentage of the maintenance and operations
revenue of the district for the school year beginning in the
preceding tax year that was derived from state funds distributed to
the district.
SECTION 2. Section 31.01, Tax Code, is amended by adding
Subsections (d-6) and (d-7) to read as follows:
(d-6) This subsection applies only to a school district that
has a local revenue level in excess of entitlement as specified by
Section 48.257, Education Code, and that, for the school year
beginning in the current tax year, has taken measures to reduce the
district's revenue level, in accordance with Section 49.002,
Education Code. In addition to any other information required by
this section, the tax bill or the separate statement shall
separately state the following:
"The following information may be accessed at (insert the
Internet location or uniform resource locator (URL) address of the
web page on the county's Internet website where the information may
be viewed):
"The percentage of the taxes for maintenance and operations
imposed by your school district for the current tax year that the
district is required to pay under the agreement for the school year
beginning in the current tax year to purchase average daily
attendance credits.
"The percentage of the taxes for maintenance and operations
imposed by your school district for the current tax year that the
district is not required to pay under the agreement for the school
year beginning in the current tax year to purchase average daily
attendance credits."
(d-7) This subsection applies only to a school district to
which Subsection (d-6) does not apply. In addition to any other
information required by this section, the tax bill or the separate
statement shall separately state the following:
"The following information may be accessed at (insert the
Internet location or uniform resource locator (URL) address of the
web page on the county's Internet website where the information may
be viewed):
"The percentage of the maintenance and operations revenue of
your school district for the school year beginning in the current
tax year that is derived from taxes for maintenance and operations
imposed by the district for the current tax year.
"The percentage of the maintenance and operations revenue of
your school district for the school year beginning in the preceding
tax year that was derived from taxes for maintenance and operations
imposed by the district for the preceding tax year.
"The percentage of the maintenance and operations revenue of
your school district for the school year beginning in the current
tax year that is derived from state funds distributed to the
district.
"The percentage of the maintenance and operations revenue of
your school district for the school year beginning in the preceding
tax year that was derived from state funds distributed to the
district."
SECTION 3. This Act takes effect January 1, 2026.