Bill Text: TX HB1086 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the form of a motion to adopt an ordinance, resolution, or order setting an ad valorem tax rate that exceeds the effective tax rate.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-05-05 - Left pending in committee [HB1086 Detail]
Download: Texas-2015-HB1086-Introduced.html
84R5343 LEH-F | ||
By: Isaac | H.B. No. 1086 |
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relating to the form of a motion to adopt an ordinance, resolution, | ||
or order setting an ad valorem tax rate that exceeds the effective | ||
tax rate. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 26.05(b), Tax Code, is amended to read as | ||
follows: | ||
(b) A taxing unit may not impose property taxes in any year | ||
until the governing body has adopted a tax rate for that year, and | ||
the annual tax rate must be set by ordinance, resolution, or order, | ||
depending on the method prescribed by law for adoption of a law by | ||
the governing body. The vote on the ordinance, resolution, or order | ||
setting the tax rate must be separate from the vote adopting the | ||
budget. The vote on the ordinance, resolution, or order setting a | ||
tax rate that exceeds the effective tax rate must be a record vote. | ||
A motion to adopt an ordinance, resolution, or order setting a tax | ||
rate that exceeds the effective tax rate must be made in the | ||
following form: "I move that [ |
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exceeds the effective tax rate by [ |
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percentage by which the proposed tax rate exceeds the effective tax | ||
rate) percent [ |
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resolution, or order sets a tax rate that, if applied to the total | ||
taxable value, will impose an amount of taxes to fund maintenance | ||
and operation expenditures of the taxing unit that exceeds the | ||
amount of taxes imposed for that purpose in the preceding year, the | ||
taxing unit must: | ||
(1) include in the ordinance, resolution, or order in | ||
type larger than the type used in any other portion of the document: | ||
(A) the following statement: "THIS TAX RATE WILL | ||
RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S | ||
TAX RATE."; and | ||
(B) if the tax rate exceeds the effective | ||
maintenance and operations rate, the following statement: "THE TAX | ||
RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE | ||
TAX RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE) | ||
PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A | ||
$100,000 HOME BY APPROXIMATELY $(Insert amount)."; and | ||
(2) include on the home page of any Internet website | ||
operated by the unit: | ||
(A) the following statement: "(Insert name of | ||
unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE | ||
AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and | ||
(B) if the tax rate exceeds the effective | ||
maintenance and operations rate, the following statement: "THE TAX | ||
RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE | ||
TAX RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE) | ||
PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A | ||
$100,000 HOME BY APPROXIMATELY $(Insert amount)." | ||
SECTION 2. (a) The change in law made by this Act applies to | ||
the ad valorem tax rate of a taxing unit beginning with the 2015 tax | ||
year, except as provided by Subsection (b) of this section. | ||
(b) If the governing body of a taxing unit adopted an ad | ||
valorem tax rate for the taxing unit for the 2015 tax year before | ||
the effective date of this Act, the change in law made by this Act | ||
applies to the ad valorem tax rate of that taxing unit beginning | ||
with the 2016 tax year, and the law in effect when the tax rate was | ||
adopted applies to the 2015 tax year with respect to that taxing | ||
unit. | ||
SECTION 3. This Act takes effect immediately 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 immediate effect, this | ||
Act takes effect September 1, 2015. |