No. HB 789
Filed under Education.
Ad Valorem Tax Levies; Removes references to county & school district ad valorem tax levies.
Plain English Summary
AI-GENERATEDThe bill removes the legal authority for school districts and counties to levy local property taxes. It consolidates multiple tax rate categories into single, state-controlled rates. This shifts the funding burden from local taxpayers to the state budget.
School districts lose the power to set their own tax rates or issue local bonds. They can no longer hold public hearings to approve budgets or tax increases. All local tax authority is stripped from local school boards.
Counties are removed from the list of entities allowed to set specific property tax rates. The bill deletes the statutory caps and referendum requirements that previously applied to county levies. Counties can no longer raise local property taxes.
The changes take effect only if a proposed state constitutional amendment is approved by voters. Until then, the existing local tax laws remain in force. The bill is a placeholder for the constitutional change.
AIReduces the number of distinct county millage rate categories from four to two, streamlining the county tax structure.
AIReduces the number of distinct school millage rate categories from five to one, consolidating school tax levies into a single category.
AISchool districts no longer have specific statutory deadlines to advertise tentative budgets, hold public hearings, or finalize millage rates.
AISchool districts are no longer required to publish detailed notices explaining the breakdown of state-required versus discretionary tax increases.
AICounties are removed from the list of taxing authorities subject to specific millage rate caps and referendum requirements in several statutes.
AISchool boards can no longer adopt or spread resolutions fixing district school tax levies or bond interest and sinking fund levies.
AILab schools no longer receive state funds allocated to replace nonvoted required local effort or operating discretionary millage.
AICharter school operating funds no longer include the school district's current operating discretionary millage levy in the per-student calculation.