87R7062 TJB-F
	By: Shine	H.B. No. 3680

	A BILL TO BE ENTITLED
	AN ACT
	relating to public notice of the availability on the Internet of
	property-tax-related information.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 44.004(c), Education Code, is amended to
	read as follows:
	(c)  The notice of public meeting to discuss and adopt the
	budget and the proposed tax rate may not be smaller than one-quarter
	page of a standard-size or a tabloid-size newspaper, and the
	headline on the notice must be in 18-point or larger type. Subject
	to Subsection (d), the notice must:
	(1)  contain a statement in the following form:
	"NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE
	"The (name of school district) will hold a public meeting at
	(time, date, year) in (name of room, building, physical location,
	city, state). The purpose of this meeting is to discuss the school
	district's budget that will determine the tax rate that will be
	adopted. Public participation in the discussion is invited." The
	statement of the purpose of the meeting must be in bold type. In
	reduced type, the notice must state: "The tax rate that is
	ultimately adopted at this meeting or at a separate meeting at a
	later date may not exceed the proposed rate shown below unless the
	district publishes a revised notice containing the same information
	and comparisons set out below and holds another public meeting to
	discuss the revised notice." In addition, in reduced type, the
	notice must state: "Visit PropertyTaxes.Texas.gov to find a link to
	your local property tax database on which you can easily access
	information regarding your property taxes, including information
	about proposed tax rates and scheduled public hearings of each
	entity that taxes your property.";
	(2)  contain a section entitled "Comparison of Proposed
	Budget with Last Year's Budget," which must show the difference,
	expressed as a percent increase or decrease, as applicable, in the
	amounts budgeted for the preceding fiscal year and the amount
	budgeted for the fiscal year that begins in the current tax year for
	each of the following:
	(A)  maintenance and operations;
	(B)  debt service; and
	(C)  total expenditures;
	(3)  contain a section entitled "Total Appraised Value
	and Total Taxable Value," which must show the total appraised value
	and the total taxable value of all property and the total appraised
	value and the total taxable value of new property taxable by the
	district in the preceding tax year and the current tax year as
	calculated under Section 26.04, Tax Code;
	(4)  contain a statement of the total amount of the
	outstanding and unpaid bonded indebtedness of the school district;
	(5)  contain a section entitled "Comparison of Proposed
	Rates with Last Year's Rates," which must:
	(A)  show in rows the tax rates described by
	Subparagraphs (i)-(iii), expressed as amounts per $100 valuation of
	property, for columns entitled "Maintenance & Operations,"
	"Interest & Sinking Fund," and "Total," which is the sum of
	"Maintenance & Operations" and "Interest & Sinking Fund":
	(i)  the school district's "Last Year's
	Rate";
	(ii)  the "Rate to Maintain Same Level of
	Maintenance & Operations Revenue & Pay Debt Service," which:
	(a)  in the case of "Maintenance &
	Operations," is the tax rate that, when applied to the current
	taxable value for the district, as certified by the chief appraiser
	under Section 26.01, Tax Code, and as adjusted to reflect changes
	made by the chief appraiser as of the time the notice is prepared,
	would impose taxes in an amount that, when added to state funds to
	be distributed to the district under Chapter 48, would provide the
	same amount of maintenance and operations taxes and state funds
	distributed under Chapter 48 per student in average daily
	attendance for the applicable school year that was available to the
	district in the preceding school year; and
	(b)  in the case of "Interest & Sinking
	Fund," is the tax rate that, when applied to the current taxable
	value for the district, as certified by the chief appraiser under
	Section 26.01, Tax Code, and as adjusted to reflect changes made by
	the chief appraiser as of the time the notice is prepared, and when
	multiplied by the district's anticipated collection rate, would
	impose taxes in an amount that, when added to state funds to be
	distributed to the district under Chapter 46 and any excess taxes
	collected to service the district's debt during the preceding tax
	year but not used for that purpose during that year, would provide
	the amount required to service the district's debt; and
	(iii)  the "Proposed Rate";
	(B)  contain fourth and fifth columns aligned with
	the columns required by Paragraph (A) that show, for each row
	required by Paragraph (A):
	(i)  the "Local Revenue per Student," which
	is computed by multiplying the district's total taxable value of
	property, as certified by the chief appraiser for the applicable
	school year under Section 26.01, Tax Code, and as adjusted to
	reflect changes made by the chief appraiser as of the time the
	notice is prepared, by the total tax rate, and dividing the product
	by the number of students in average daily attendance in the
	district for the applicable school year; and
	(ii)  the "State Revenue per Student," which
	is computed by determining the amount of state aid received or to be
	received by the district under Chapters 43, 46, and 48 and dividing
	that amount by the number of students in average daily attendance in
	the district for the applicable school year; and
	(C)  contain an asterisk after each calculation
	for "Interest & Sinking Fund" and a footnote to the section that, in
	reduced type, states "The Interest & Sinking Fund tax revenue is
	used to pay for bonded indebtedness on construction, equipment, or
	both. The bonds, and the tax rate necessary to pay those bonds, were
	approved by the voters of this district.";
	(6)  contain a section entitled "Comparison of Proposed
	Levy with Last Year's Levy on Average Residence," which must:
	(A)  show in rows the information described by
	Subparagraphs (i)-(iv), rounded to the nearest dollar, for columns
	entitled "Last Year" and "This Year":
	(i)  "Average Market Value of Residences,"
	determined using the same group of residences for each year;
	(ii)  "Average Taxable Value of Residences,"
	determined after taking into account the limitation on the
	appraised value of residences under Section 23.23, Tax Code, and
	after subtracting all homestead exemptions applicable in each year,
	other than exemptions available only to disabled persons or persons
	65 years of age or older or their surviving spouses, and using the
	same group of residences for each year;
	(iii)  "Last Year's Rate Versus Proposed
	Rate per $100 Value"; and
	(iv)  "Taxes Due on Average Residence,"
	determined using the same group of residences for each year; and
	(B)  contain the following information: "Increase
	(Decrease) in Taxes" expressed in dollars and cents, which is
	computed by subtracting the "Taxes Due on Average Residence" for
	the preceding tax year from the "Taxes Due on Average Residence" for
	the current tax year;
	(7)  contain the following statement in bold print:
	"Under state law, the dollar amount of school taxes imposed on the
	residence of a person 65 years of age or older or of the surviving
	spouse of such a person, if the surviving spouse was 55 years of age
	or older when the person died, may not be increased above the amount
	paid in the first year after the person turned 65, regardless of
	changes in tax rate or property value.";
	(8)  contain the following statement in bold print:
	"Notice of Voter-Approval Rate: The highest tax rate the district
	can adopt before requiring voter approval at an election is (the
	school district voter-approval rate determined under Section
	26.08, Tax Code). This election will be automatically held if the
	district adopts a rate in excess of the voter-approval rate of (the
	school district voter-approval rate)."; and
	(9)  contain a section entitled "Fund Balances," which
	must include the estimated amount of interest and sinking fund
	balances and the estimated amount of maintenance and operation or
	general fund balances remaining at the end of the current fiscal
	year that are not encumbered with or by corresponding debt
	obligation, less estimated funds necessary for the operation of the
	district before the receipt of the first payment under Chapter 48 in
	the succeeding school year.
	SECTION 2.  Section 25.19, Tax Code, is amended by adding
	Subsection (m) to read as follows:
	(m)  A notice required by Subsection (a) or (g) must include
	the following statement: "Beginning August 7th, visit
	PropertyTaxes.Texas.gov to find a link to your local property tax
	database on which you can easily access information regarding your
	property taxes, including information regarding the amount of taxes
	that each entity that taxes your property will impose if the entity
	adopts its proposed tax rate. Your local property tax database will
	be updated regularly during August and September as local elected
	officials propose and adopt the property tax rates that will
	determine how much you pay in property taxes."
	SECTION 3.  Section 26.04(e-2), Tax Code, is amended to read
	as follows:
	(e-2)  By August 7 or as soon thereafter as practicable, the
	chief appraiser of each appraisal district shall deliver by regular
	mail or e-mail to each owner of property located in the appraisal
	district a notice that the estimated amount of taxes to be imposed
	on the owner's property by each taxing unit in which the property is
	located may be found in the property tax database maintained by the
	appraisal district under Section 26.17. The notice must include:
	(1)  the following [a] statement: "Visit
	PropertyTaxes.Texas.gov to find a link to your local property tax
	database on which you can easily access information regarding your
	property taxes, including information regarding the amount of taxes
	that each entity that taxes your property will impose if the entity
	adopts its proposed tax rate. Your local property tax database will
	be updated regularly during August and September as local elected
	officials propose and adopt the property tax rates that will
	determine how much you pay in property taxes." [directing the
	property owner to an Internet website from which the owner may
	access information related to the actions taken or proposed to be
	taken by each taxing unit in which the property is located that may
	affect the taxes imposed on the owner's property];
	(2)  a statement that the property owner may request
	from the county assessor-collector for the county in which the
	property is located or, if the county assessor-collector does not
	assess taxes for the county, the person who assesses taxes for the
	county under Section 6.24(b), contact information for the assessor
	for each taxing unit in which the property is located, who must
	provide the information described by this subsection to the owner
	on request; and
	(3)  the name, address, and telephone number of the
	county assessor-collector for the county in which the property is
	located or, if the county assessor-collector does not assess taxes
	for the county, the person who assesses taxes for the county under
	Section 6.24(b).
	SECTION 4.  Section 26.052, Tax Code, is amended by adding
	Subsection (e-1) to read as follows:
	(e-1)  Public notice provided under Subsection (c) must
	include the following statement: "Visit PropertyTaxes.Texas.gov to
	find a link to your local property tax database on which you can
	easily access information regarding your property taxes, including
	information about proposed tax rates and scheduled public hearings
	of each entity that taxes your property."
	SECTION 5.  Sections 26.06(b-1), (b-2), and (b-3), Tax Code,
	are amended to read as follows:
	(b-1)  If the proposed tax rate exceeds the no-new-revenue
	tax rate and the voter-approval tax rate of the taxing unit, the
	notice must contain a statement in the following form:
	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
	"PROPOSED TAX RATE          $__________ per $100
	"NO-NEW-REVENUE TAX RATE    $__________ per $100
	"VOTER-APPROVAL TAX RATE    $__________ per $100
	"The no-new-revenue tax rate is the tax rate for the (current
	tax year) tax year that will raise the same amount of property tax
	revenue for (name of taxing unit) from the same properties in both
	the (preceding tax year) tax year and the (current tax year) tax
	year.
	"The voter-approval tax rate is the highest tax rate that
	(name of taxing unit) may adopt without holding an election to seek
	voter approval of the rate.
	"The proposed tax rate is greater than the no-new-revenue tax
	rate.  This means that (name of taxing unit) is proposing to
	increase property taxes for the (current tax year) tax year.
	"A public hearing on the proposed tax rate will be held on
	(date and time) at (meeting place).
	"The proposed tax rate is also greater than the
	voter-approval tax rate.  If (name of taxing unit) adopts the
	proposed tax rate, (name of taxing unit) is required to hold an
	election so that the voters may accept or reject the proposed tax
	rate.  If a majority of the voters reject the proposed tax rate, the
	tax rate of the (name of taxing unit) will be the voter-approval tax
	rate.  The election will be held on (date of election).  You may
	contact the (name of office responsible for administering the
	election) for information about voting locations.  The hours of
	voting on election day are (voting hours).
	"Your taxes owed under any of the tax rates mentioned above
	can be calculated as follows:
	"Property tax amount = tax rate x taxable value of your
	property / 100
	"(Names of all members of the governing body, showing how
	each voted on the proposal to consider the tax increase or, if one
	or more were absent, indicating the absences.)
	"Visit PropertyTaxes.Texas.gov to find a link to your local
	property tax database on which you can easily access information
	regarding your property taxes, including information about
	proposed tax rates and scheduled public hearings of each entity
	that taxes your property.
	"The 86th Texas Legislature modified the manner in which the
	voter-approval tax rate is calculated to limit the rate of growth of
	property taxes in the state."
	(b-2)  If the proposed tax rate exceeds the no-new-revenue
	tax rate but does not exceed the voter-approval tax rate of the
	taxing unit, the notice must contain a statement in the following
	form:
	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
	"PROPOSED TAX RATE          $__________ per $100
	"NO-NEW-REVENUE TAX RATE    $__________ per $100
	"VOTER-APPROVAL TAX RATE    $__________ per $100
	"The no-new-revenue tax rate is the tax rate for the (current
	tax year) tax year that will raise the same amount of property tax
	revenue for (name of taxing unit) from the same properties in both
	the (preceding tax year) tax year and the (current tax year) tax
	year.
	"The voter-approval tax rate is the highest tax rate that
	(name of taxing unit) may adopt without holding an election to seek
	voter approval of the rate.
	"The proposed tax rate is greater than the no-new-revenue tax
	rate.  This means that (name of taxing unit) is proposing to
	increase property taxes for the (current tax year) tax year.
	"A public hearing on the proposed tax rate will be held on
	(date and time) at (meeting place).
	"The proposed tax rate is not greater than the voter-approval
	tax rate.  As a result, (name of taxing unit) is not required to
	hold an election at which voters may accept or reject the proposed
	tax rate.  However, you may express your support for or opposition
	to the proposed tax rate by contacting the members of the (name of
	governing body) of (name of taxing unit) at their offices or by
	attending the public hearing mentioned above.
	"Your taxes owed under any of the tax rates mentioned above
	can be calculated as follows:
	"Property tax amount = tax rate x taxable value of your
	property / 100
	"(Names of all members of the governing body, showing how
	each voted on the proposal to consider the tax increase or, if one
	or more were absent, indicating the absences.)
	"Visit PropertyTaxes.Texas.gov to find a link to your local
	property tax database on which you can easily access information
	regarding your property taxes, including information about
	proposed tax rates and scheduled public hearings of each entity
	that taxes your property.
	"The 86th Texas Legislature modified the manner in which the
	voter-approval tax rate is calculated to limit the rate of growth of
	property taxes in the state."
	(b-3)  If the proposed tax rate does not exceed the
	no-new-revenue tax rate but exceeds the voter-approval tax rate of
	the taxing unit, the notice must contain a statement in the
	following form:
	"NOTICE OF PUBLIC HEARING ON TAX RATE
	"PROPOSED TAX RATE          $__________ per $100
	"NO-NEW-REVENUE TAX RATE    $__________ per $100
	"VOTER-APPROVAL TAX RATE    $__________ per $100
	"The no-new-revenue tax rate is the tax rate for the (current
	tax year) tax year that will raise the same amount of property tax
	revenue for (name of taxing unit) from the same properties in both
	the (preceding tax year) tax year and the (current tax year) tax
	year.
	"The voter-approval tax rate is the highest tax rate that
	(name of taxing unit) may adopt without holding an election to seek
	voter approval of the rate.
	"The proposed tax rate is not greater than the no-new-revenue
	tax rate.  This means that (name of taxing unit) is not proposing to
	increase property taxes for the (current tax year) tax year.
	"A public hearing on the proposed tax rate will be held on
	(date and time) at (meeting place).
	"The proposed tax rate is greater than the voter-approval tax
	rate.  If (name of taxing unit) adopts the proposed tax rate, (name
	of taxing unit) is required to hold an election so that the voters
	may accept or reject the proposed tax rate.  If a majority of the
	voters reject the proposed tax rate, the tax rate of the (name of
	taxing unit) will be the voter-approval tax rate.  The election
	will be held on (date of election).  You may contact the (name of
	office responsible for administering the election) for information
	about voting locations.  The hours of voting on election day are
	(voting hours).
	"Your taxes owed under any of the tax rates mentioned above
	can be calculated as follows:
	"Property tax amount = tax rate x taxable value of your
	property / 100
	"(Names of all members of the governing body, showing how
	each voted on the proposal to consider the tax rate or, if one or
	more were absent, indicating the absences.)
	"Visit PropertyTaxes.Texas.gov to find a link to your local
	property tax database on which you can easily access information
	regarding your property taxes, including information about
	proposed tax rates and scheduled public hearings of each entity
	that taxes your property.
	"The 86th Texas Legislature modified the manner in which the
	voter-approval tax rate is calculated to limit the rate of growth of
	property taxes in the state."
	SECTION 6.  Section 26.061(b), Tax Code, is amended to read
	as follows:
	(b)  The notice of the meeting at which the governing body of
	the taxing unit will vote on the proposed tax rate must contain a
	statement in the following form:
	"NOTICE OF MEETING TO VOTE ON TAX RATE
	"PROPOSED TAX RATE          $__________ per $100
	"NO-NEW-REVENUE TAX RATE    $__________ per $100
	"VOTER-APPROVAL TAX RATE    $__________ per $100
	"The no-new-revenue tax rate is the tax rate for the (current
	tax year) tax year that will raise the same amount of property tax
	revenue for (name of taxing unit) from the same properties in both
	the (preceding tax year) tax year and the (current tax year) tax
	year.
	"The voter-approval tax rate is the highest tax rate that
	(name of taxing unit) may adopt without holding an election to seek
	voter approval of the rate.
	"The proposed tax rate is not greater than the no-new-revenue
	tax rate.  This means that (name of taxing unit) is not proposing to
	increase property taxes for the (current tax year) tax year.
	"A public meeting to vote on the proposed tax rate will be
	held on (date and time) at (meeting place).
	"The proposed tax rate is also not greater than the
	voter-approval tax rate.  As a result, (name of taxing unit) is not
	required to hold an election to seek voter approval of the
	rate.  However, you may express your support for or opposition to
	the proposed tax rate by contacting the members of the (name of
	governing body) of (name of taxing unit) at their offices or by
	attending the public meeting mentioned above.
	"Your taxes owed under any of the above rates can be
	calculated as follows:
	"Property tax amount = tax rate x taxable value of your
	property / 100
	"(Names of all members of the governing body, showing how
	each voted on the proposed tax rate or, if one or more were absent,
	indicating the absences.)
	"Visit PropertyTaxes.Texas.gov to find a link to your local
	property tax database on which you can easily access information
	regarding your property taxes, including information about
	proposed tax rates and scheduled public hearings of each entity
	that taxes your property.
	"The 86th Texas Legislature modified the manner in which the
	voter-approval tax rate is calculated to limit the rate of growth of
	property taxes in the state."
	SECTION 7.  Chapter 26, Tax Code, is amended by adding
	Section 26.175 to read as follows:
	Sec. 26.175.  PROPERTY TAX DATABASE LOCATOR WEBSITE. (a) In
	this section, "property tax database" means a property tax database
	required to be created and maintained by a chief appraiser under
	Section 26.17.
	(b)  The comptroller shall develop and maintain an easily
	accessible Internet website that lists each property tax database
	and includes a method to assist a property owner to identify the
	appropriate property tax database for the owner's property.
	(c)  The Internet website must provide a separate link to the
	Internet location of each property tax database.
	(d)  The address of the Internet website must be
	"PropertyTaxes.Texas.gov."
	SECTION 8.  Section 49.236(a), Water Code, is amended to
	read as follows:
	(a)  Before the board adopts an ad valorem tax rate for the
	district for debt service, operation and maintenance purposes, or
	contract purposes, the board shall give notice of each meeting of
	the board at which the adoption of a tax rate will be considered.
	The notice must:
	(1)  contain a statement in substantially the following
	form:
	"NOTICE OF PUBLIC HEARING ON TAX RATE
	"The (name of the district) will hold a public hearing on a
	proposed tax rate for the tax year (year of tax levy) on (date and
	time) at (meeting place). Your individual taxes may increase at a
	greater or lesser rate, or even decrease, depending on the tax rate
	that is adopted and on the change in the taxable value of your
	property in relation to the change in taxable value of all other
	property. The change in the taxable value of your property in
	relation to the change in the taxable value of all other property
	determines the distribution of the tax burden among all property
	owners.
	"Visit PropertyTaxes.Texas.gov to find a link to your local
	property tax database on which you can easily access information
	regarding your property taxes, including information about
	proposed tax rates and scheduled public hearings of each entity
	that taxes your property.
	"(Names of all board members and, if a vote was taken, an
	indication of how each voted on the proposed tax rate and an
	indication of any absences.)";
	(2)  contain the following information:
	(A)  the district's total adopted tax rate for the
	preceding year and the proposed tax rate, expressed as an amount per
	$100;
	(B)  the difference, expressed as an amount per
	$100 and as a percent increase or decrease, as applicable, in the
	proposed tax rate compared to the adopted tax rate for the preceding
	year;
	(C)  the average appraised value of a residence
	homestead in the district in the preceding year and in the current
	year; the district's total homestead exemption, other than an
	exemption available only to disabled persons or persons 65 years of
	age or older, applicable to that appraised value in each of those
	years; and the average taxable value of a residence homestead in the
	district in each of those years, disregarding any homestead
	exemption available only to disabled persons or persons 65 years of
	age or older;
	(D)  the amount of tax that would have been
	imposed by the district in the preceding year on a residence
	homestead appraised at the average appraised value of a residence
	homestead in that year, disregarding any homestead exemption
	available only to disabled persons or persons 65 years of age or
	older;
	(E)  the amount of tax that would be imposed by the
	district in the current year on a residence homestead appraised at
	the average appraised value of a residence homestead in that year,
	disregarding any homestead exemption available only to disabled
	persons or persons 65 years of age or older, if the proposed tax
	rate is adopted;
	(F)  the difference between the amounts of tax
	calculated under Paragraphs (D) and (E), expressed in dollars and
	cents and described as the annual percentage increase or decrease,
	as applicable, in the tax to be imposed by the district on the
	average residence homestead in the district in the current year if
	the proposed tax rate is adopted; and
	(G)  if the proposed combined debt service,
	operation and maintenance, and contract tax rate requires or
	authorizes an election to approve or reduce the tax rate, as
	applicable, a description of the purpose of the proposed tax
	increase;
	(3)  contain a statement in substantially the following
	form, as applicable:
	(A)  if the district is a district described by
	Section 49.23601:
	"NOTICE OF VOTE ON TAX RATE
	"If the district adopts a combined debt service, operation
	and maintenance, and contract tax rate that would result in the
	taxes on the average residence homestead increasing by more than
	eight percent, an election must be held to determine whether to
	approve the operation and maintenance tax rate under Section
	49.23601, Water Code.";
	(B)  if the district is a district described by
	Section 49.23602:
	"NOTICE OF VOTE ON TAX RATE
	"If the district adopts a combined debt service, operation
	and maintenance, and contract tax rate that would result in the
	taxes on the average residence homestead increasing by more than
	3.5 percent, an election must be held to determine whether to
	approve the operation and maintenance tax rate under Section
	49.23602, Water Code."; or
	(C)  if the district is a district described by
	Section 49.23603:
	"NOTICE OF TAXPAYERS' RIGHT TO ELECTION TO REDUCE TAX RATE
	"If the district adopts a combined debt service, operation
	and maintenance, and contract tax rate that would result in the
	taxes on the average residence homestead increasing by more than
	eight percent, the qualified voters of the district by petition may
	require that an election be held to determine whether to reduce the
	operation and maintenance tax rate to the voter-approval tax rate
	under Section 49.23603, Water Code."; and
	(4)  include the following statement: "The 86th Texas
	Legislature modified the manner in which the voter-approval tax
	rate is calculated to limit the rate of growth of property taxes in
	the state.".
	SECTION 9.  Not later than January 1, 2022, the comptroller
	of public accounts shall develop the Internet website required by
	Section 26.175, Tax Code, as added by this Act.
	SECTION 10.  The changes in law made by this Act apply only
	to a notice required to be delivered for an ad valorem tax year that
	begins on or after January 1, 2022.
	SECTION 11.  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, 2021.