88S30043 DRS-F
	By: LaMantia	S.B. No. 63

	A BILL TO BE ENTITLED
	AN ACT
	relating to the provision to school district property tax payers
	and the public of certain information regarding the use of property
	tax revenue paid to the district.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Chapter 26, Tax Code, is amended by adding
	Section 26.165 to read as follows:
	Sec. 26.165.  POSTING OF PROPERTY TAX-RELATED INFORMATION
	FOR CERTAIN SCHOOL DISTRICTS ON COUNTY'S INTERNET WEBSITE. (a)
	This section applies only to a school district that is required to
	reduce its local revenue level under Section 48.257, Education
	Code, and that, for the school year beginning in the current tax
	year, has entered into an agreement with the commissioner of
	education to purchase attendance credit as provided by Subchapter
	D, Chapter 49, Education Code, in an amount sufficient, in
	combination with any other actions taken under that chapter, to
	reduce the school district's local revenue level to a level that is
	equal to or less than the level established under Section 48.257,
	Education Code.
	(b)  In addition to the information required to be posted
	under Section 26.16, the county assessor-collector for each county
	shall post on the Internet website of the county for each school
	district all or part of the territory of which is located in the
	county:
	(1)  the percentage of the taxes for maintenance and
	operations imposed by the school district for the current tax year
	that the school district is required to pay under the agreement for
	the school year beginning in the current tax year to purchase
	average daily attendance credit; and
	(2)  the percentage of the taxes for maintenance and
	operations imposed by the school district for the current tax year
	that the school district is not required to pay under the agreement
	for the school year beginning in the current tax year to purchase
	average daily attendance credit.
	SECTION 2.  Section 31.01, Tax Code, is amended by adding
	Subsection (d-6) to read as follows:
	(d-6)  This subsection applies only to a school district that
	is required to reduce its local revenue level under Section 48.257,
	Education Code, and that, for the school year beginning in the
	current tax year, has entered into an agreement with the
	commissioner of education to purchase attendance credit as provided
	by Subchapter D, Chapter 49, Education Code, in an amount
	sufficient, in combination with any other actions taken under that
	chapter, to reduce the school district's local revenue level to a
	level that is equal to or less than the level established under
	Section 48.257, Education Code. In addition to any other
	information required by this section, the tax bill or the separate
	statement shall separately state:
	(1)  the percentage of the taxes for maintenance and
	operations imposed by the school district for the current tax year
	that the school district is required to pay under the agreement for
	the school year beginning in the current tax year to purchase
	average daily attendance credit; and
	(2)  the percentage of the taxes for maintenance and
	operations imposed by the school district for the current tax year
	that the school district is not required to pay under the agreement
	for the school year beginning in the current tax year to purchase
	average daily attendance credit.
	SECTION 3.  This Act applies beginning with the 2024 tax
	year.
	SECTION 4.  This Act takes effect January 1, 2024, if it
	receives a vote of two-thirds of all the members elected to each
	house, as provided by Section 39, Article III, Texas Constitution.
	If this Act does not receive the vote necessary for effect on that
	date, this Act takes effect on the 91st day after the last day of the
	legislative session.

Statutes affected:
Introduced: Tax Code 31.01 (Tax Code 31)