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

The text as introduced · 335 words

90R5309 PRL-D

By: Plesa
H.B. No. 142

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 26.17, Tax Code, is amended by adding

Subsection (b-1) to read as follows:

(b-1) This subsection applies only to property that is

located in one or more school districts that have 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, have taken measures to reduce the district's

local revenue level in accordance with Section 49.002, Education

Code. In addition to the information required by Subsection (b) of

this section, the database must include, with respect to each

property to which this subsection applies that is listed on the

appraisal roll for the appraisal district, the following

information, if applicable, for each school district in which the

property is located:

(1) the estimated 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;

(2) the estimated 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; and

(3) the following statement:

"For the current tax year, (name of school district) is

estimated to pay (percentage described by Subdivision (1) for

applicable school district) of local property tax collections to

the state as recaptured local taxes and (percentage described by

Subdivision (2) for applicable school district) is estimated to

remain in (name of school district) for the maintenance and

operations of the district.".

SECTION 2. This Act takes effect January 1, 2028.