88(3) HB 115 - Introduced version - Bill Text
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A BILL TO BE ENTITLED
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AN ACT
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relating to the dissemination of certain school district ad valorem |
 
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tax-related information. |
 
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             BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
 
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             SECTION  1.    Section 26.16, Tax Code, is amended by adding |
 
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Subsections (d-3) and (d-4) to read as follows: |
 
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             (d-3)    In addition to posting the information described by |
 
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Subsection (a), the county assessor-collector shall post the |
 
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following information on the Internet website of the county for |
 
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each school district, all or part of the territory of which is |
 
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located in the county, that has a local revenue level in excess of |
 
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entitlement as specified by Section 48.257, Education Code, and |
 
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that, for the school year beginning in the current tax year, has |
 
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taken measures to reduce the district's revenue level, in |
 
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accordance with Section 49.002, Education Code: |
 
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                         (1)    the percentage of the taxes for maintenance and |
 
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operations imposed by the district for the current tax year that the |
 
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district is required to pay under the agreement for the school year |
 
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beginning in the current tax year to purchase average daily |
 
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attendance credits; and |
 
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                         (2)    the percentage of the taxes for maintenance and |
 
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operations imposed by the district for the current tax year that the |
 
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district is not required to pay under the agreement for the school |
 
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year beginning in the current tax year to purchase average daily |
 
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attendance credits. |
 
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             (d-4)    In addition to posting the information described by |
 
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Subsection (a), the county assessor-collector shall post the |
 
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following information on the Internet website of the county for |
 
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each school district, all or part of the territory of which is |
 
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located in the county, to which Subsection (d-3) does not apply: |
 
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                         (1)    the percentage of the maintenance and operations |
 
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revenue of the district for the school year beginning in the current |
 
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tax year that is derived from taxes for maintenance and operations |
 
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imposed by the district for the current tax year; |
 
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                         (2)    the percentage of the maintenance and operations |
 
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revenue of the district for the school year beginning in the |
 
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preceding tax year that was derived from taxes for maintenance and |
 
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operations imposed by the district for the preceding tax year; |
 
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                         (3)    the percentage of the maintenance and operations |
 
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revenue of the district for the school year beginning in the current |
 
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tax year that is derived from state funds distributed to the |
 
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district; and |
 
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                         (4)    the percentage of the maintenance and operations |
 
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revenue of the district for the school year beginning in the |
 
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preceding tax year that was derived from state funds distributed to |
 
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the district. |
 
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             SECTION  2.    Section 31.01, Tax Code, is amended by adding |
 
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Subsections (d-6) and (d-7) to read as follows: |
 
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             (d-6)    This subsection applies only to a school district that |
 
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has a local revenue level in excess of entitlement as specified by |
 
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Section 48.257, Education Code, and that, for the school year |
 
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beginning in the current tax year, has taken measures to reduce the |
 
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district's revenue level, in accordance with Section 49.002, |
 
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Education Code. In addition to any other information required by |
 
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this section, the tax bill or the separate statement shall |
 
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separately state the following: |
 
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             "The following information may be accessed at (insert the |
 
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Internet location or uniform resource locator (URL) address of the |
 
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web page on the county's Internet website where the information may |
 
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be viewed): |
 
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             The percentage of the taxes for maintenance and operations |
 
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imposed by your school district for the current tax year that the |
 
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district is required to pay under the agreement for the school year |
 
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beginning in the current tax year to purchase average daily |
 
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attendance credits. |
 
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             The percentage of the taxes for maintenance and operations |
 
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imposed by your school district for the current tax year that the |
 
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district is not required to pay under the agreement for the school |
 
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year beginning in the current tax year to purchase average daily |
| Statutes affected:
Introduced: Tax Code 26.16, Tax Code 31.01 (Tax Code 26, Tax Code 31)