Bill Text: TX HB2714 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the authority of the officer or employee designated by the governing body of a municipality to calculate certain ad valorem tax rates of the municipality to recalculate those rates.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-04-24 - Left pending in committee [HB2714 Detail]
Download: Texas-2023-HB2714-Introduced.html
88R6735 RDS-D | ||
By: Thompson of Brazoria | H.B. No. 2714 |
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relating to the authority of the officer or employee designated by | ||
the governing body of a municipality to calculate certain ad | ||
valorem tax rates of the municipality to recalculate those rates. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 26.013, Tax Code, is amended by adding | ||
Subsection (a-1) to read as follows: | ||
(a-1) For purposes of this section, a voter-approval tax | ||
rate that is recalculated under Section 26.04(c-3) is the taxing | ||
unit's voter-approval tax rate in the applicable preceding tax | ||
year. | ||
SECTION 2. Section 26.04, Tax Code, is amended by adding | ||
Subsection (c-3) and amending Subsections (d-1), (d-2), and (d-3) | ||
to read as follows: | ||
(c-3) Notwithstanding any other provision of this chapter, | ||
the officer or employee designated by the governing body of a | ||
municipality to calculate the municipality's no-new-revenue tax | ||
rate and voter-approval tax rate for a tax year under Subsection | ||
(c-2) may recalculate those rates for that tax year after the | ||
municipality receives the certified appraisal roll. | ||
(d-1) The designated officer or employee shall use the tax | ||
rate calculation forms prescribed by the comptroller under Section | ||
5.07 in calculating or recalculating the no-new-revenue tax rate | ||
and the voter-approval tax rate. | ||
(d-2) The designated officer or employee may not submit the | ||
no-new-revenue tax rate and the voter-approval tax rate to the | ||
governing body of the taxing unit and the taxing unit may not adopt | ||
a tax rate until the designated officer or employee certifies on the | ||
tax rate calculation forms that the designated officer or employee | ||
has accurately calculated the tax rates and has used values that are | ||
the same as the values shown in the taxing unit's certified | ||
appraisal roll in performing the calculations. The designated | ||
officer or employee shall make the same certification required by | ||
this subsection on the tax rate calculation forms used to | ||
recalculate the tax rates under Subsection (c-3). | ||
(d-3) As soon as practicable after the designated officer or | ||
employee calculates or recalculates the no-new-revenue tax rate and | ||
the voter-approval tax rate of the taxing unit, the designated | ||
officer or employee shall submit the tax rate calculation forms | ||
used in calculating or recalculating the rates to the county | ||
assessor-collector for each county in which all or part of the | ||
territory of the taxing unit is located. | ||
SECTION 3. Section 26.16(d-1), Tax Code, is amended to read | ||
as follows: | ||
(d-1) In addition to posting the information described by | ||
Subsection (a), the county assessor-collector shall post on the | ||
Internet website of the county for each taxing unit all or part of | ||
the territory of which is located in the county: | ||
(1) the tax rate calculation forms used by the | ||
designated officer or employee of each taxing unit to calculate or | ||
recalculate the no-new-revenue and voter-approval tax rates of the | ||
taxing unit for the most recent five tax years beginning with the | ||
2020 tax year, as certified by the designated officer or employee | ||
under Section 26.04(d-2); and | ||
(2) the name and official contact information for each | ||
member of the governing body of the taxing unit. | ||
SECTION 4. Section 26.17(e), Tax Code, is amended to read as | ||
follows: | ||
(e) The officer or employee designated by the governing body | ||
of each taxing unit in which the property is located to calculate | ||
the no-new-revenue tax rate and the voter-approval tax rate for the | ||
taxing unit must electronically incorporate into the database: | ||
(1) the information described by Subsections (b)(5), | ||
(6), (7), (12), and (13), as applicable, as the information becomes | ||
available; [ |
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(2) the tax rate calculation forms prepared under | ||
Section 26.04(d-1) at the same time the designated officer or | ||
employee submits the tax rates to the governing body of the taxing | ||
unit under Section 26.04(e); and | ||
(3) the tax rate calculation forms prepared under | ||
Section 26.04(c-3) as soon as practicable after certifying the | ||
forms. | ||
SECTION 5. This Act takes effect September 1, 2023. |