TX SB2415

Requires county assessor-collectors to post information on county websites for school districts with local revenue exceeding state entitlement levels, showing the percentage of maintenance and operations taxes used to purchase average daily attendance credits versus the percentage retained by the district

Requires county assessor-collectors to post information for all other school districts showing the percentage of maintenance and operations revenue derived from local taxes versus state funds, for both current and preceding tax years

Mandates that property tax bills include statements directing taxpayers to the county website URL where they can access school district tax and revenue information specific to their district

Creates two separate disclosure frameworks: one for "property-wealthy" districts participating in recapture (Robin Hood) provisions, and another for districts not subject to recapture

Takes effect January 1, 2026