Bill Text: TX SB1510 | 2013-2014 | 83rd Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the public notice required to be provided by certain taxing units before adopting an ad valorem tax rate.
Spectrum: Bipartisan Bill
Status: (Passed) 2013-06-14 - Effective on 1/1/14 [SB1510 Detail]
Download: Texas-2013-SB1510-Engrossed.html
Bill Title: Relating to the public notice required to be provided by certain taxing units before adopting an ad valorem tax rate.
Spectrum: Bipartisan Bill
Status: (Passed) 2013-06-14 - Effective on 1/1/14 [SB1510 Detail]
Download: Texas-2013-SB1510-Engrossed.html
By: Hinojosa | S.B. No. 1510 |
|
||
|
||
relating to the public notice required to be provided by certain | ||
taxing units before adopting an ad valorem tax rate. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 140, Local Government Code, is amended | ||
by adding Section 140.010 to read as follows: | ||
Sec. 140.010. PROPOSED PROPERTY TAX RATE NOTICE FOR | ||
COUNTIES AND MUNICIPALITIES. (a) In this section, "effective tax | ||
rate" and "rollback tax rate" mean the effective tax rate and | ||
rollback tax rate of a county or municipality, as applicable, as | ||
calculated under Chapter 26, Tax Code. | ||
(b) Except as provided by this subsection, each county and | ||
municipality shall provide notice of the county's or municipality's | ||
proposed property tax rate in the manner provided by this section. | ||
A county or municipality to which Section 26.052, Tax Code, applies | ||
may provide notice of the county's or municipality's proposed | ||
property tax rate in the manner provided by this section or in the | ||
manner provided by Section 26.052, Tax Code. | ||
(c) A county or municipality that provides notice of the | ||
county's or municipality's proposed property tax rate in the manner | ||
provided by this section is exempt from the notice and publication | ||
requirements of Sections 26.04(e), 26.052, and 26.06, Tax Code, as | ||
applicable, and is not subject to an injunction for failure to | ||
comply with those requirements. | ||
(d) A county or municipality that proposes a property tax | ||
rate that does not exceed the lower of the effective tax rate or the | ||
rollback tax rate shall provide the following notice: | ||
"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX | ||
RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY) | ||
"A tax rate of $______ per $100 valuation has been proposed by the | ||
governing body of (insert name of county or municipality). | ||
PROPOSED TAX RATE $______ per $100 | ||
PRECEDING YEAR'S TAX RATE $______ per $100 | ||
EFFECTIVE TAX RATE $______ per $100 | ||
"The effective tax rate is the total tax rate needed to raise the | ||
same amount of property tax revenue for (insert name of county or | ||
municipality) from the same properties in both the (insert ) from the same properties in both the (insert | ||
preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax | ||
year. | ||
"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS | ||
FOLLOWS: | ||
property tax amount = (rate) x (taxable value of your property) / | ||
100 | ||
"For assistance or detailed information about tax calculations, | ||
please contact: | ||
(insert name of county or municipal tax assessor-collector) | ||
(insert name of county or municipality) tax | ||
assessor-collector | ||
(insert address) | ||
(insert telephone number) | ||
(insert e-mail address) | ||
(insert Internet website address, if applicable)" | ||
(e) A county or municipality that proposes a property tax | ||
rate that exceeds the lower of the effective tax rate or the | ||
rollback tax rate shall provide the following notice: | ||
"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX | ||
RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY) | ||
"A tax rate of $_____ per $100 valuation has been proposed for | ||
adoption by the governing body of (insert name of county or | ||
municipality). This rate exceeds the lower of the effective or ). This rate exceeds the lower of the effective or | ||
rollback tax rate, and state law requires that two public hearings | ||
be held by the governing body before adopting the proposed tax rate. | ||
PROPOSED TAX RATE $______ per $100 | ||
PRECEDING YEAR'S TAX RATE $______ per $100 | ||
EFFECTIVE TAX RATE $______ per $100 | ||
ROLLBACK TAX RATE $______ per $100 | ||
"The effective tax rate is the total tax rate needed to raise the | ||
same amount of property tax revenue for (insert name of county or | ||
municipality) from the same properties in both the (insert ) from the same properties in both the (insert | ||
preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax | ||
year. | ||
"The rollback tax rate is the highest tax rate that (insert name of | ||
county or municipality) may adopt before voters are entitled to ) may adopt before voters are entitled to | ||
petition for an election to limit the rate that may be approved to | ||
the rollback rate. | ||
"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS | ||
FOLLOWS: | ||
property tax amount = (rate) x (taxable value of your property) / | ||
100 | ||
"For assistance or detailed information about tax calculations, | ||
please contact: | ||
(insert name of county or municipal tax assessor-collector) | ||
(insert name of county or municipality) tax | ||
assessor-collector | ||
(insert address) | ||
(insert telephone number) | ||
(insert e-mail address) | ||
(insert Internet website address, if applicable) | ||
"You are urged to attend and express your views at the following | ||
public hearings on the proposed tax rate: | ||
First Hearing: (insert date and time) at (insert location of | ||
meeting).). | ||
Second Hearing: (insert date and time) at (insert location | ||
of meeting).")." | ||
(f) A county or municipality shall: | ||
(1) provide the notice required by Subsection (d) or | ||
(e), as applicable, not later than September 1 by: | ||
(A) publishing the notice in a newspaper having | ||
general circulation in: | ||
(i) the county, in the case of notice | ||
published by a county; or | ||
(ii) the county in which the municipality | ||
is located or primarily located, in the case of notice published by | ||
a municipality; or | ||
(B) mailing the notice to each property owner in: | ||
(i) the county, in the case of notice | ||
provided by a county; or | ||
(ii) the municipality, in the case of | ||
notice provided by a municipality; and | ||
(2) post the notice on the Internet website of the | ||
county or municipality, if applicable, beginning not later than | ||
September 1 and continuing until the county or municipality adopts | ||
a tax rate. | ||
(g) If the notice required by Subsection (d) or (e) is | ||
published in a newspaper: | ||
(1) the notice may not be smaller than one-quarter | ||
page of a standard-size or a tabloid-size newspaper; and | ||
(2) the headline on the notice must be in 24-point or | ||
larger type. | ||
(h) A county or municipality that provides notice under this | ||
section shall on request provide any information described by | ||
Sections 26.04(e)(1)-(7), Tax Code, regarding the county or | ||
municipality, as applicable. | ||
SECTION 2. This Act applies only to an ad valorem tax year | ||
that begins on or after the effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2014. |