SB2415 - Relating to the dissemination of certain school district ad valorem tax-related information.

  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.