bill making counties post school recapture shares online

The text as introduced · 870 words

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.