Bill Text: TX SB2 | 2017-2018 | 85th Legislature | Comm Sub


Bill Title: Relating to the administration of the ad valorem tax system.

Spectrum: Partisan Bill (Republican 15-0)

Status: (Engrossed) 2017-05-20 - Committee report sent to Calendars [SB2 Detail]

Download: Texas-2017-SB2-Comm_Sub.html
  85R30383 SMH-F
 
  By: Bettencourt, et al. S.B. No. 2
 
  (Bonnen of Brazoria)
 
  Substitute the following for S.B. No. 2:  No.
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the administration of the ad valorem tax system.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  This Act may be cited as the Property Tax Payer
  Empowerment Act of 2017.
         SECTION 2.  Section 5.07, Tax Code, is amended by adding
  Subsections (f), (g), (h), and (i) to read as follows:
         (f)  The comptroller shall prescribe tax rate calculation
  forms to be used by the designated officer or employee of each:
               (1)  taxing unit other than a school district to
  calculate and submit the no-new-revenue tax rate and the rollback
  tax rate for the unit as required by Chapter 26; and
               (2)  school district to calculate and submit the
  no-new-revenue tax rate, the rollback tax rate, and the rate to
  maintain the same amount of state and local revenue per weighted
  student that the district received in the school year beginning in
  the preceding tax year as required by Chapter 26.
         (g)  The forms described by Subsection (f) must be in an
  electronic format and:
               (1)  have blanks that can be filled in electronically;
               (2)  be capable of being certified by the designated
  officer or employee after completion as accurately calculating the
  applicable tax rates and using values that are the same as the
  values shown in the taxing unit's certified appraisal roll; and
               (3)  be capable of being submitted electronically to
  the chief appraiser of each appraisal district in which the taxing
  unit is located.
         (h)  For purposes of Subsections (f) and (g), the comptroller
  shall use the forms published on the comptroller's Internet website
  as of January 1, 2017, as modified as necessary to comply with the
  requirements of those subsections. The forms may be updated at the
  discretion of the comptroller to reflect any statutory change in
  the values used to calculate a tax rate or to reflect formatting or
  other nonsubstantive changes.
         (i)  The comptroller may revise the forms to reflect
  statutory changes other than those described by Subsection (h) or
  on receipt of a request in writing. A revision under this
  subsection must be approved by the agreement of a majority of the
  members of a committee selected by the comptroller who are present
  at a committee meeting at which a quorum is present. The members of
  the committee must represent, equally, taxpayers and either taxing
  units or persons designated by taxing units. In the case of a
  revision for which the comptroller receives a request in writing,
  the person requesting the revision shall pay the costs of mediation
  if the comptroller determines that mediation is required.
         SECTION 3.  Section 5.091, Tax Code, is amended to read as
  follows:
         Sec. 5.091.  STATEWIDE LIST OF TAX RATES. (a)  Each year the
  comptroller shall prepare a list that includes the total tax rate
  imposed by each taxing unit in this state, as [other than a school
  district, if the tax rate is] reported to the comptroller by each
  appraisal district, for the year [preceding the year] in which the
  list is prepared.  The comptroller shall:
               (1)  prescribe the manner in which and deadline by
  which appraisal districts are required to submit the tax rates to
  the comptroller; and
               (2)  list the tax rates alphabetically according to:
                     (A)  the county or counties in which each taxing
  unit is located; and
                     (B)  the name of each taxing unit [in descending
  order].
         (b)  Not later than January 1 [December 31] of the following
  [each] year, the comptroller shall publish on the comptroller's
  Internet website the list required by Subsection (a).
         SECTION 4.  Section 6.41, Tax Code, is amended by amending
  Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and
  (d-10) to read as follows:
         (b)  Except as provided by Subsection (b-1) or (b-2), an
  appraisal review [The] board consists of three members.
         (b-1)  An appraisal [However, the] district board of
  directors by resolution of a majority of the board's [its] members
  may increase the size of the district's appraisal review board to
  the number of members the board of directors considers appropriate.
         (b-2)  An appraisal district board of directors for a
  district established in a county with a population of one million or
  more by resolution of a majority of the board's members shall
  increase the size of the district's appraisal review board to the
  number of members the board of directors considers appropriate to
  manage the duties of the appraisal review board, including the
  duties of each special panel established under Section 6.425.
         (d-9)  In selecting individuals who are to serve as members
  of the appraisal review board, the local administrative district
  judge shall select an adequate number of qualified individuals to
  permit the chairman of the appraisal review board to fill the
  positions on each special panel established under Section 6.425.
         (d-10)  Upon selection of the individuals who are to serve as
  members of the appraisal review board, the local administrative
  district judge shall enter an appropriate order designating such
  members and setting each member's respective term of office, as
  provided elsewhere in this section.
         SECTION 5.  Section 6.414(d), Tax Code, is amended to read as
  follows:
         (d)  An auxiliary board member may hear taxpayer protests
  before the appraisal review board.  An auxiliary board member may
  not hear taxpayer protests before a special panel established under
  Section 6.425 unless the member is eligible to be appointed to the
  special panel.  If one or more auxiliary board members sit on a
  panel established under Section 6.425 or 41.45 to conduct a protest
  hearing, the number of regular appraisal review board members
  required by that section to constitute the panel is reduced by the
  number of auxiliary board members sitting.  An auxiliary board
  member sitting on a panel is considered a regular board member for
  all purposes related to the conduct of the hearing.
         SECTION 6.  Subchapter C, Chapter 6, Tax Code, is amended by
  adding Section 6.425 to read as follows:
         Sec. 6.425.  SPECIAL APPRAISAL REVIEW BOARD PANELS IN
  CERTAIN DISTRICTS. (a)  This section applies only to the appraisal
  review board for an appraisal district described by Section
  6.41(b-2).
         (b)  The appraisal review board shall establish special
  panels to conduct protest hearings under Chapter 41 relating to
  property that:
               (1)  has an appraised value of $50 million or more as
  determined by the appraisal district; and
               (2)  is included in one of the following
  classifications:
                     (A)  commercial real and personal property;
                     (B)  real and personal property of utilities;
                     (C)  industrial and manufacturing real and
  personal property; and
                     (D)  multifamily residential real property.
         (c)  Each special panel described by this section consists of
  three members of the appraisal review board appointed by the
  chairman of the board.
         (d)  To be eligible to be appointed to a special panel
  described by this section, a member of the appraisal review board
  must:
               (1)  hold a juris doctor or equivalent degree;
               (2)  hold a master of business administration degree;
               (3)  be licensed as a certified public accountant under
  Chapter 901, Occupations Code;
               (4)  be accredited by the American Society of
  Appraisers as an accredited senior appraiser;
               (5)  possess an MAI professional designation from the
  Appraisal Institute;
               (6)  possess a Certified Assessment Evaluator (CAE)
  professional designation from the International Association of
  Assessing Officers;
               (7)  have at least 20 years of experience in property
  tax appraisal or consulting; or
               (8)  be licensed as a real estate broker or sales agent
  under Chapter 1101, Occupations Code.
         (e)  Notwithstanding Subsection (d), the chairman of the
  appraisal review board may appoint to a special panel described by
  this section a member of the appraisal review board who does not
  meet the qualifications prescribed by that subsection if:
               (1)  the number of persons appointed to the board by the
  local administrative district judge who meet those qualifications
  is not sufficient to fill the positions on each special panel; and
               (2)  the board member being appointed to the panel
  holds a bachelor's degree in any field.
         (f)  In addition to conducting protest hearings relating to
  property described by Subsection (b) of this section, a special
  panel may conduct protest hearings under Chapter 41 relating to
  property not described by Subsection (b) of this section as
  assigned by the chairman of the appraisal review board.
         SECTION 7.  Effective January 1, 2019, Section 25.19, Tax
  Code, is amended by adding Subsections (b-3) and (b-4) to read as
  follows:
         (b-3)  This subsection applies only to an appraisal district
  described by Section 6.41(b-2).  In addition to the information
  required by Subsection (b), the chief appraiser shall state in a
  notice of appraised value of property described by Section 6.425(b)
  that the property owner has the right to have a protest relating to
  the property heard by a special panel of the appraisal review board.
         (b-4)  Subsection (b)(5) applies only to a notice of
  appraised value required to be delivered by the chief appraiser of
  an appraisal district established in a county with a population of
  less than 120,000. This subsection expires January 1, 2020.
         SECTION 8.  Effective January 1, 2020, Sections 25.19(b) and
  (i), Tax Code, are amended to read as follows:
         (b)  The chief appraiser shall separate real from personal
  property and include in the notice for each:
               (1)  a list of the taxing units in which the property is
  taxable;
               (2)  the appraised value of the property in the
  preceding year;
               (3)  the taxable value of the property in the preceding
  year for each taxing unit taxing the property;
               (4)  the appraised value of the property for the
  current year, the kind and amount of each exemption and partial
  exemption, if any, approved for the property for the current year
  and for the preceding year, and, if an exemption or partial
  exemption that was approved for the preceding year was canceled or
  reduced for the current year, the amount of the exemption or partial
  exemption canceled or reduced;
               (5)  [if the appraised value is greater than it was in
  the preceding year, the amount of tax that would be imposed on the
  property on the basis of the tax rate for the preceding year;
               [(6)]  in italic typeface, the following
  statement:  "The Texas Legislature does not set the amount of your
  local taxes.  Your property tax burden is decided by your locally
  elected officials, and all inquiries concerning your taxes should
  be directed to those officials";
               (6) [(7)]  a detailed explanation of the time and
  procedure for protesting the value;
               (7) [(8)]  the date and place the appraisal review
  board will begin hearing protests; and
               (8) [(9)]  a brief explanation that the governing body
  of each taxing unit decides whether or not taxes on the property
  will increase and the appraisal district only determines the value
  of the property.
         (i)  Delivery with a notice required by Subsection (a) or (g)
  of a copy of the pamphlet published by the comptroller under Section
  5.06 or a copy of the notice published by the chief appraiser under
  Section 41.70 is sufficient to comply with the requirement that the
  notice include the information specified by Subsection (b)(6)
  [(b)(7)] or (g)(3), as applicable.
         SECTION 9.  Section 26.012(9), Tax Code, is redesignated as
  Section 26.012(18), Tax Code, and amended to read as follows:
               (18)  "No-new-revenue [(9) "Effective] maintenance
  and operations rate" means a rate expressed in dollars per $100 of
  taxable value and calculated according to the following formula:
  NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND OPERATIONS
  RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST
  YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -
  NEW PROPERTY VALUE)
         SECTION 10.  The heading to Section 26.04, Tax Code, is
  amended to read as follows:
         Sec. 26.04.  SUBMISSION OF ROLL TO GOVERNING BODY;
  NO-NEW-REVENUE [EFFECTIVE] AND ROLLBACK TAX RATES.
         SECTION 11.  Section 26.04, Tax Code, is amended by amending
  Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and
  adding Subsections (d-1), (d-2), (e-2), (e-3), and (e-4) to read as
  follows:
         (b)  The assessor shall submit the appraisal roll for the
  unit showing the total appraised, assessed, and taxable values of
  all property and the total taxable value of new property to the
  governing body of the unit by August 1 or as soon thereafter as
  practicable. By August 1 or as soon thereafter as practicable, the
  taxing unit's collector shall certify [an estimate of] the
  anticipated collection rate, as defined by Subsection (h), for the
  current year to the governing body. If the collector certified an
  anticipated collection rate in the preceding year and the actual
  collection rate in that year exceeded the anticipated rate, the
  collector shall also certify the amount of debt taxes collected in
  excess of the anticipated amount in the preceding year.
         (c)  An officer or employee designated by the governing body
  shall calculate the no-new-revenue [effective] tax rate and the
  rollback tax rate for the unit, where:
               (1)  "No-new-revenue [Effective] tax rate" means a rate
  expressed in dollars per $100 of taxable value calculated according
  to the following formula:
         NO-NEW-REVENUE [EFFECTIVE] TAX RATE = (LAST YEAR'S
  LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE -
  NEW PROPERTY VALUE)
         ; and
               (2)  "Rollback tax rate" means a rate expressed in
  dollars per $100 of taxable value calculated according to the
  following formula:
         ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE
  AND OPERATIONS RATE x 1.08) + CURRENT DEBT RATE
         (d)  The no-new-revenue [effective] tax rate for a county is
  the sum of the no-new-revenue [effective] tax rates calculated for
  each type of tax the county levies and the rollback tax rate for a
  county is the sum of the rollback tax rates calculated for each type
  of tax the county levies.
         (d-1)  The designated officer or employee shall use the tax
  rate calculation forms prescribed by the comptroller under Section
  5.07 in calculating the no-new-revenue tax rate and the rollback
  tax rate.
         (d-2)  The designated officer or employee may not submit the
  no-new-revenue tax rate and the rollback tax rate to the governing
  body of the taxing unit and the 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 unit's certified appraisal roll in
  performing the calculations.
         (e)  By August 7 or as soon thereafter as practicable, the
  designated officer or employee shall submit the rates to the
  governing body. The designated officer or employee [He] shall
  deliver by mail to each property owner in the unit, [or] publish in
  a newspaper, or post prominently on the home page of the unit's
  Internet website, if applicable, in the form prescribed by the
  comptroller:
               (1)  the no-new-revenue [effective] tax rate, the
  rollback tax rate, and an explanation of how they were calculated;
               (2)  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 existing debt
  obligation;
               (3)  a schedule of the unit's debt obligations showing:
                     (A)  the amount of principal and interest that
  will be paid to service the unit's debts in the next year from
  property tax revenue, including payments of lawfully incurred
  contractual obligations providing security for the payment of the
  principal of and interest on bonds and other evidences of
  indebtedness issued on behalf of the unit by another political
  subdivision and, if the unit is created under Section 52, Article
  III, or Section 59, Article XVI, Texas Constitution, payments on
  debts that the unit anticipates to incur in the next calendar year;
                     (B)  the amount by which taxes imposed for debt
  are to be increased because of the unit's anticipated collection
  rate; and
                     (C)  the total of the amounts listed in Paragraphs
  (A)-(B), less any amount collected in excess of the previous year's
  anticipated collections certified as provided in Subsection (b);
               (4)  the amount of additional sales and use tax revenue
  anticipated in calculations under Section 26.041;
               (5)  a statement that the adoption of a tax rate equal
  to the no-new-revenue [effective] tax rate would result in an
  increase or decrease, as applicable, in the amount of taxes imposed
  by the unit as compared to last year's levy, and the amount of the
  increase or decrease;
               (6)  in the year that a taxing unit calculates an
  adjustment under Subsection (i) or (j), a schedule that includes
  the following elements:
                     (A)  the name of the unit discontinuing the
  department, function, or activity;
                     (B)  the amount of property tax revenue spent by
  the unit listed under Paragraph (A) to operate the discontinued
  department, function, or activity in the 12 months preceding the
  month in which the calculations required by this chapter are made;
  and
                     (C)  the name of the unit that operates a distinct
  department, function, or activity in all or a majority of the
  territory of a taxing unit that has discontinued operating the
  distinct department, function, or activity; and
               (7)  in the year following the year in which a taxing
  unit raised its rollback tax rate as required by Subsection (j), a
  schedule that includes the following elements:
                     (A)  the amount of property tax revenue spent by
  the unit to operate the department, function, or activity for which
  the taxing unit raised the rollback tax rate as required by
  Subsection (j) for the 12 months preceding the month in which the
  calculations required by this chapter are made; and
                     (B)  the amount published by the unit in the
  preceding tax year under Subdivision (6)(B).
         (e-1)  The tax rate certification requirements imposed by
  Subsection (d-2) and the notice requirements imposed by Subsections
  (e)(1)-(6) do not apply to a school district.
         (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 statement:
  "PROPOSED (tax year) PROPERTY TAX BILL INFORMATION
         "Information concerning the property taxes that may be
  imposed on your property by local taxing units, the dates and
  locations of any public hearings on the tax rates of the taxing
  units, and the dates and locations of meetings of the governing
  bodies of the taxing units to vote on the tax rates, together with
  other important property tax information, may be found at the
  website listed below:
         "(address of the Internet website at which the information
  may be found).";
               (2)  a statement that the property owner may request
  from the county assessor-collector 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 address and telephone number of the county
  assessor-collector.
         (e-3)  The heading of the statement described by Subsection
  (e-2)(1) must be in bold, capital letters in typeset larger than
  that used in the other provisions of the notice.
         (e-4)  The comptroller may adopt rules regarding the format
  and delivery of the notice required by Subsection (e-2).
         (f)  If as a result of consolidation of taxing units a taxing
  unit includes territory that was in two or more taxing units in the
  preceding year, the amount of taxes imposed in each in the preceding
  year is combined for purposes of calculating the no-new-revenue
  [effective] and rollback tax rates under this section.
         (g)  A person who owns taxable property is entitled to an
  injunction prohibiting the taxing unit in which the property is
  taxable from adopting a tax rate if the assessor or designated
  officer or employee of the unit, the chief appraiser of the
  applicable appraisal district, or the taxing unit, as applicable,
  has not complied with the computation, [or] publication, or posting
  requirements of this section or Section 26.17 or 26.18 [and the
  failure to comply was not in good faith].
         (i)  This subsection applies to a taxing unit that has agreed
  by written contract to transfer a distinct department, function, or
  activity to another taxing unit and discontinues operating that
  distinct department, function, or activity if the operation of that
  department, function, or activity in all or a majority of the
  territory of the taxing unit is continued by another existing
  taxing unit or by a new taxing unit. The rollback tax rate of a
  taxing unit to which this subsection applies in the first tax year
  in which a budget is adopted that does not allocate revenue to the
  discontinued department, function, or activity is calculated as
  otherwise provided by this section, except that last year's levy
  used to calculate the no-new-revenue [effective] maintenance and
  operations rate of the unit is reduced by the amount of maintenance
  and operations tax revenue spent by the taxing unit to operate the
  department, function, or activity for the 12 months preceding the
  month in which the calculations required by this chapter are made
  and in which the unit operated the discontinued department,
  function, or activity. If the unit did not operate that department,
  function, or activity for the full 12 months preceding the month in
  which the calculations required by this chapter are made, the unit
  shall reduce last year's levy used for calculating the
  no-new-revenue [effective] maintenance and operations rate of the
  unit by the amount of the revenue spent in the last full fiscal year
  in which the unit operated the discontinued department, function,
  or activity.
         (j)  This subsection applies to a taxing unit that had agreed
  by written contract to accept the transfer of a distinct
  department, function, or activity from another taxing unit and
  operates a distinct department, function, or activity if the
  operation of a substantially similar department, function, or
  activity in all or a majority of the territory of the taxing unit
  has been discontinued by another taxing unit, including a dissolved
  taxing unit. The rollback tax rate of a taxing unit to which this
  subsection applies in the first tax year after the other taxing unit
  discontinued the substantially similar department, function, or
  activity in which a budget is adopted that allocates revenue to the
  department, function, or activity is calculated as otherwise
  provided by this section, except that last year's levy used to
  calculate the no-new-revenue [effective] maintenance and
  operations rate of the unit is increased by the amount of
  maintenance and operations tax revenue spent by the taxing unit
  that discontinued operating the substantially similar department,
  function, or activity to operate that department, function, or
  activity for the 12 months preceding the month in which the
  calculations required by this chapter are made and in which the unit
  operated the discontinued department, function, or activity. If
  the unit did not operate the discontinued department, function, or
  activity for the full 12 months preceding the month in which the
  calculations required by this chapter are made, the unit may
  increase last year's levy used to calculate the no-new-revenue
  [effective] maintenance and operations rate by an amount not to
  exceed the amount of property tax revenue spent by the
  discontinuing unit to operate the discontinued department,
  function, or activity in the last full fiscal year in which the
  discontinuing unit operated the department, function, or activity.
         SECTION 12.  Sections 26.041(a), (b), (c), (e), (g), and
  (h), Tax Code, are amended to read as follows:
         (a)  In the first year in which an additional sales and use
  tax is required to be collected, the no-new-revenue [effective] tax
  rate and rollback tax rate for the unit are calculated according to
  the following formulas:
         NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
  LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
  PROPERTY VALUE)] - SALES TAX GAIN RATE
  and
         ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE]
  MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
  RATE - SALES TAX GAIN RATE
  where "sales tax gain rate" means a number expressed in dollars per
  $100 of taxable value, calculated by dividing the revenue that will
  be generated by the additional sales and use tax in the following
  year as calculated under Subsection (d) [of this section] by the
  current total value.
         (b)  Except as provided by Subsections (a) and (c) [of this
  section], in a year in which a taxing unit imposes an additional
  sales and use tax, the rollback tax rate for the unit is calculated
  according to the following formula, regardless of whether the unit
  levied a property tax in the preceding year:
         ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND
  OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL
  VALUE - NEW PROPERTY VALUE)] + (CURRENT DEBT RATE -
  SALES TAX REVENUE RATE)
  where "last year's maintenance and operations expense" means the
  amount spent for maintenance and operations from property tax and
  additional sales and use tax revenues in the preceding year, and
  "sales tax revenue rate" means a number expressed in dollars per
  $100 of taxable value, calculated by dividing the revenue that will
  be generated by the additional sales and use tax in the current year
  as calculated under Subsection (d) [of this section] by the current
  total value.
         (c)  In a year in which a taxing unit that has been imposing
  an additional sales and use tax ceases to impose an additional sales
  and use tax, the no-new-revenue [effective] tax rate and rollback
  tax rate for the unit are calculated according to the following
  formulas:
         NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
  LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
  PROPERTY VALUE)] + SALES TAX LOSS RATE
  and
         ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND
  OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL
  VALUE - NEW PROPERTY VALUE)] + CURRENT DEBT RATE
  where "sales tax loss rate" means a number expressed in dollars per
  $100 of taxable value, calculated by dividing the amount of sales
  and use tax revenue generated in the last four quarters for which
  the information is available by the current total value and "last
  year's maintenance and operations expense" means the amount spent
  for maintenance and operations from property tax and additional
  sales and use tax revenues in the preceding year.
         (e)  If a city that imposes an additional sales and use tax
  receives payments under the terms of a contract executed before
  January 1, 1986, in which the city agrees not to annex certain
  property or a certain area and the owners or lessees of the property
  or of property in the area agree to pay at least annually to the city
  an amount determined by reference to all or a percentage of the
  property tax rate of the city and all or a part of the value of the
  property subject to the agreement or included in the area subject to
  the agreement, the governing body, by order adopted by a majority
  vote of the governing body, may direct the designated officer or
  employee to add to the no-new-revenue [effective] and rollback tax
  rates the amount that, when applied to the total taxable value
  submitted to the governing body, would produce an amount of taxes
  equal to the difference between the total amount of payments for the
  tax year under contracts described by this subsection under the
  rollback tax rate calculated under this section and the total
  amount of payments for the tax year that would have been obligated
  to the city if the city had not adopted an additional sales and use
  tax.
         (g)  If the rate of the additional sales and use tax is
  increased, the designated officer or employee shall make two
  projections, in the manner provided by Subsection (d) [of this
  section], of the revenue generated by the additional sales and use
  tax in the following year. The first projection must take into
  account the increase and the second projection must not take into
  account the increase. The designated officer or employee shall
  then subtract the amount of the result of the second projection from
  the amount of the result of the first projection to determine the
  revenue generated as a result of the increase in the additional
  sales and use tax. In the first year in which an additional sales
  and use tax is increased, the no-new-revenue [effective] tax rate
  for the unit is the no-new-revenue [effective] tax rate before the
  increase minus a number the numerator of which is the revenue
  generated as a result of the increase in the additional sales and
  use tax, as determined under this subsection, and the denominator
  of which is the current total value minus the new property value.
         (h)  If the rate of the additional sales and use tax is
  decreased, the designated officer or employee shall make two
  projections, in the manner provided by Subsection (d) [of this
  section], of the revenue generated by the additional sales and use
  tax in the following year. The first projection must take into
  account the decrease and the second projection must not take into
  account the decrease. The designated officer or employee shall
  then subtract the amount of the result of the first projection from
  the amount of the result of the second projection to determine the
  revenue lost as a result of the decrease in the additional sales and
  use tax. In the first year in which an additional sales and use tax
  is decreased, the no-new-revenue [effective] tax rate for the unit
  is the no-new-revenue [effective] tax rate before the decrease plus
  a number the numerator of which is the revenue lost as a result of
  the decrease in the additional sales and use tax, as determined
  under this subsection, and the denominator of which is the current
  total value minus the new property value.
         SECTION 13.  The heading to Section 26.043, Tax Code, is
  amended to read as follows:
         Sec. 26.043.  ROLLBACK AND NO-NEW-REVENUE [EFFECTIVE] TAX
  RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
         SECTION 14.  Sections 26.043(a) and (b), Tax Code, are
  amended to read as follows:
         (a)  In the tax year in which a city has set an election on
  the question of whether to impose a local sales and use tax under
  Subchapter H, Chapter 453, Transportation Code, the officer or
  employee designated to make the calculations provided by Section
  26.04 may not make those calculations until the outcome of the
  election is determined. If the election is determined in favor of
  the imposition of the tax, the representative shall subtract from
  the city's rollback and no-new-revenue [effective] tax rates the
  amount that, if applied to the city's current total value, would
  impose an amount equal to the amount of property taxes budgeted in
  the current tax year to pay for expenses related to mass transit
  services.
         (b)  In a tax year to which this section applies, a reference
  in this chapter to the city's no-new-revenue [effective] or
  rollback tax rate refers to that rate as adjusted under this
  section.
         SECTION 15.  The heading to Section 26.044, Tax Code, is
  amended to read as follows:
         Sec. 26.044.  NO-NEW-REVENUE [EFFECTIVE] TAX RATE TO PAY FOR
  STATE CRIMINAL JUSTICE MANDATE.
         SECTION 16.  Sections 26.044(a), (b), and (c), Tax Code, are
  amended to read as follows:
         (a)  The first time that a county adopts a tax rate after
  September 1, 1991, in which the state criminal justice mandate
  applies to the county, the no-new-revenue [effective] maintenance
  and operation rate for the county is increased by the rate
  calculated according to the following formula:
         (State Criminal Justice Mandate) / (Current Total
  Value - New Property Value)
         (b)  In the second and subsequent years that a county adopts
  a tax rate, if the amount spent by the county for the state criminal
  justice mandate increased over the previous year, the
  no-new-revenue [effective] maintenance and operation rate for the
  county is increased by the rate calculated according to the
  following formula:
         (This Year's State Criminal Justice Mandate - Previous
  Year's State Criminal Justice Mandate) / (Current
  Total Value - New Property Value)
         (c)  The county shall include a notice of the increase in the
  no-new-revenue [effective] maintenance and operation rate provided
  by this section, including a description and amount of the state
  criminal justice mandate, in the information published under
  Section 26.04(e) and Section 26.06(b) [of this code].
         SECTION 17.  Sections 26.0441(a), (b), and (c), Tax Code,
  are amended to read as follows:
         (a)  In the first tax year in which a taxing unit adopts a tax
  rate after January 1, 2000, and in which the enhanced minimum
  eligibility standards for indigent health care established under
  Section 61.006, Health and Safety Code, apply to the taxing unit,
  the no-new-revenue [effective] maintenance and operations rate for
  the taxing unit is increased by the rate computed according to the
  following formula:
         Amount of Increase = Enhanced Indigent Health Care
  Expenditures / (Current Total Value - New Property
  Value)
         (b)  In each subsequent tax year, if the taxing unit's
  enhanced indigent health care expenses exceed the amount of those
  expenses for the preceding year, the no-new-revenue [effective]
  maintenance and operations rate for the taxing unit is increased by
  the rate computed according to the following formula:
         Amount of Increase = (Current Tax Year's Enhanced
  Indigent Health Care Expenditures - Preceding Tax
  Year's Indigent Health Care Expenditures) / (Current
  Total Value - New Property Value)
         (c)  The taxing unit shall include a notice of the increase
  in its no-new-revenue [effective] maintenance and operations rate
  provided by this section, including a brief description and the
  amount of the enhanced indigent health care expenditures, in the
  information published under Section 26.04(e) and, if applicable,
  Section 26.06(b).
         SECTION 18.  Section 26.05, Tax Code, is amended by amending
  Subsections (b), (c), (d), (e), and (g) and adding Subsections
  (d-1) and (d-2) 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. For a taxing unit other than a school district, the vote on
  the ordinance, resolution, or order setting a tax rate that exceeds
  the no-new-revenue [effective] tax rate must be a record vote, and
  at least 60 percent of the members of the governing body must vote
  in favor of the ordinance, resolution, or order. For a school
  district, the vote on the ordinance, resolution, or order setting a
  tax rate that exceeds the sum of the no-new-revenue [effective]
  maintenance and operations tax rate of the district as determined
  under Section 26.08(i) and the district's current debt rate must be
  a record vote, and at least 60 percent of the members of the
  governing body must vote in favor of the ordinance, resolution, or
  order. A motion to adopt an ordinance, resolution, or order setting
  a tax rate that exceeds the no-new-revenue [effective] tax rate
  must be made in the following form: "I move that the property tax
  rate be increased by the adoption of a tax rate of (specify tax
  rate), which is effectively a (insert percentage by which the
  proposed tax rate exceeds the no-new-revenue [effective] tax rate)
  percent increase in the tax rate." If the ordinance, 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 no-new-revenue
  [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 NO-NEW-REVENUE
  [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 no-new-revenue
  [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 NO-NEW-REVENUE
  [EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
  TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
  APPROXIMATELY $(Insert amount)."
         (c)  If the governing body of a taxing unit does not adopt a
  tax rate before the date required by Subsection (a), the tax rate
  for the taxing unit for that tax year is the lower of the
  no-new-revenue [effective] tax rate calculated for that tax year or
  the tax rate adopted by the taxing unit for the preceding tax year.
  A tax rate established by this subsection is treated as an adopted
  tax rate. Before the fifth day after the establishment of a tax
  rate by this subsection, the governing body of the taxing unit must
  ratify the applicable tax rate in the manner required by Subsection
  (b).
         (d)  The governing body of a taxing unit other than a school
  district may not adopt a tax rate that exceeds the lower of the
  rollback tax rate or the no-new-revenue [effective] tax rate
  calculated as provided by this chapter until the governing body has
  held two public hearings on the proposed tax rate and has otherwise
  complied with Section 26.06 and Section 26.065. The governing body
  of a taxing unit shall reduce a tax rate set by law or by vote of the
  electorate to the lower of the rollback tax rate or the
  no-new-revenue [effective] tax rate and may not adopt a higher rate
  unless it first complies with Section 26.06.
         (d-1)  The governing body of a taxing unit may not hold a
  public hearing on a proposed tax rate or a public meeting to adopt a
  tax rate until the 14th day after the date the officer or employee
  designated by the governing body of the unit to calculate the
  no-new-revenue tax rate and the rollback tax rate for the unit
  complies with Section 26.17.
         (d-2)  Notwithstanding Subsection (a), the governing body of
  a taxing unit other than a school district may not adopt a tax rate
  until:
               (1)  the chief appraiser of each appraisal district in
  which the taxing unit participates has:
                     (A)  delivered the notice required by Section
  26.04(e-2); and
                     (B)  incorporated the tax rate calculation forms
  submitted to the appraisal district under Section 26.17(d)(2) by
  the designated officer or employee of the taxing unit into the
  property tax database maintained by the chief appraiser and made
  them available to the public;
               (2)  the designated officer or employee of the taxing
  unit has entered in the property tax database maintained by the
  chief appraiser the information described by Section 26.17(b) for
  the current tax year; and
               (3)  the taxing unit has posted the information
  described by Section 26.18 on the Internet website used by the
  taxing unit for that purpose.
         (e)  A person who owns taxable property is entitled to an
  injunction restraining the collection of taxes by a taxing unit in
  which the property is taxable if the taxing unit has not complied
  with the requirements of this section or Section 26.04 [and the
  failure to comply was not in good faith]. An action to enjoin the
  collection of taxes must be filed not later than the 15th day after
  the date the taxing unit adopts a tax rate. A property owner is not
  required to pay the taxes imposed by a taxing unit on the owner's
  property while an action filed by the property owner to enjoin the
  collection of taxes imposed by the taxing unit on the owner's
  property is pending. If the property owner pays the taxes and
  subsequently prevails in the action, the property owner is entitled
  to a refund of the taxes paid, together with reasonable attorney's
  fees and court costs.  The property owner is not required to apply
  to the collector for the taxing unit to receive the refund [prior to
  the date a taxing unit delivers substantially all of its tax bills].
         (g)  Notwithstanding Subsection (a), the governing body of a
  school district that elects to adopt a tax rate before the adoption
  of a budget for the fiscal year that begins in the current tax year
  may adopt a tax rate for the current tax year before receipt of the
  certified appraisal roll for the school district if the chief
  appraiser of the appraisal district in which the school district
  participates has certified to the assessor for the school district
  an estimate of the taxable value of property in the school district
  as provided by Section 26.01(e).  If a school district adopts a tax
  rate under this subsection, the no-new-revenue [effective] tax rate
  and the rollback tax rate of the district shall be calculated based
  on the certified estimate of taxable value.
         SECTION 19.  Sections 26.052(c) and (e), Tax Code, are
  amended to read as follows:
         (c)  A taxing unit to which this section applies may provide
  public notice of its proposed tax rate in one [either] of the
  following methods not later than the seventh day before the date on
  which the tax rate is adopted:
               (1)  mailing a notice of the proposed tax rate to each
  owner of taxable property in the taxing unit; [or]
               (2)  publishing notice of the proposed tax rate in the
  legal notices section of a newspaper having general circulation in
  the taxing unit; or
               (3)  posting notice of the proposed tax rate
  prominently on the home page of the Internet website maintained by
  the taxing unit, if applicable.
         (e)  Public notice provided under Subsection (c) must
  specify:
               (1)  the tax rate that the governing body proposes to
  adopt;
               (2)  the date, time, and location of the meeting of the
  governing body of the taxing unit at which the governing body will
  consider adopting the proposed tax rate; and
               (3)  if the proposed tax rate for the taxing unit
  exceeds the unit's no-new-revenue [effective] tax rate calculated
  as provided by Section 26.04, a statement substantially identical
  to the following: "The proposed tax rate would increase total taxes
  in (name of taxing unit) by (percentage by which the proposed tax
  rate exceeds the no-new-revenue [effective] tax rate)."
         SECTION 20.  Sections 26.06(b), (c), (d), and (e), Tax Code,
  are amended to read as follows:
         (b)  The notice of a public hearing 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 24-point or larger type.
  The notice must contain a statement in the following form:
  "NOTICE OF PUBLIC HEARING ON TAX INCREASE
         "The (name of the taxing unit) will hold two public hearings
  on a proposal to increase total tax revenues from properties on the
  tax roll in the preceding tax year by (percentage by which proposed
  tax rate exceeds lower of rollback tax rate or no-new-revenue
  [effective] tax rate calculated under this chapter) percent. 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 [and the tax rate that
  is adopted]. 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.
         "The first public hearing will be held on (date and time) at
  (meeting place).
         "The second public hearing will be held on (date and time) at
  (meeting place).
         "(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.)
         "The average taxable value of a residence homestead in (name
  of taxing unit) last year was $____ (average taxable value of a
  residence homestead in the taxing unit for the preceding tax year,
  disregarding residence homestead exemptions available only to
  disabled persons or persons 65 years of age or older). Based on
  last year's tax rate of $____ (preceding year's adopted tax rate)
  per $100 of taxable value, the amount of taxes imposed last year on
  the average home was $____ (tax on average taxable value of a
  residence homestead in the taxing unit for the preceding tax year,
  disregarding residence homestead exemptions available only to
  disabled persons or persons 65 years of age or older).
         "The average taxable value of a residence homestead in (name
  of taxing unit) this year is $____ (average taxable value of a
  residence homestead in the taxing unit for the current tax year,
  disregarding residence homestead exemptions available only to
  disabled persons or persons 65 years of age or older). If the
  governing body adopts the no-new-revenue [effective] tax rate for
  this year of $____ (no-new-revenue [effective] tax rate) per $100
  of taxable value, the amount of taxes imposed this year on the
  average home would be $____ (tax on average taxable value of a
  residence homestead in the taxing unit for the current tax year,
  disregarding residence homestead exemptions available only to
  disabled persons or persons 65 years of age or older).
         "If the governing body adopts the proposed tax rate of $____
  (proposed tax rate) per $100 of taxable value, the amount of taxes
  imposed this year on the average home would be $____ (tax on the
  average taxable value of a residence in the taxing unit for the
  current year disregarding residence homestead exemptions available
  only to disabled persons or persons 65 years of age or older).
         "Members of the public are encouraged to attend the hearings
  and express their views."
         (c)  The notice of a public hearing under this section may be
  delivered by mail to each property owner in the unit, [or may be]
  published in a newspaper, or posted prominently on the home page of
  the Internet website operated by the unit, if applicable. If the
  notice is published in a newspaper, it may not be in the part of the
  paper in which legal notices and classified advertisements appear.
  If the taxing unit posts the notice on [operates] an Internet
  website operated by the unit, the notice must be posted on the
  website from the date the notice is first posted [published] until
  the second public hearing is concluded.
         (d)  At the public hearings the governing body shall announce
  the date, time, and place of the meeting at which it will vote on the
  proposed tax rate. After each hearing the governing body shall give
  notice of the meeting at which it will vote on the proposed tax rate
  and the notice shall be in the same form as prescribed by
  Subsections (b) and (c), except that it must state the following:
  "NOTICE OF TAX REVENUE INCREASE
         "The (name of the taxing unit) conducted public hearings on
  (date of first hearing) and (date of second hearing) on a proposal
  to increase the total tax revenues of the (name of the taxing unit)
  from properties on the tax roll in the preceding year by (percentage
  by which proposed tax rate exceeds lower of rollback tax rate or
  no-new-revenue [effective] tax rate calculated under this chapter)
  percent.
         "The total tax revenue proposed to be raised last year at last
  year's tax rate of (insert tax rate for the preceding year) for each
  $100 of taxable value was (insert total amount of taxes imposed in
  the preceding year).
         "The total tax revenue proposed to be raised this year at the
  proposed tax rate of (insert proposed tax rate) for each $100 of
  taxable value, excluding tax revenue to be raised from new property
  added to the tax roll this year, is (insert amount computed by
  multiplying proposed tax rate by the difference between current
  total value and new property value).
         "The total tax revenue proposed to be raised this year at the
  proposed tax rate of (insert proposed tax rate) for each $100 of
  taxable value, including tax revenue to be raised from new property
  added to the tax roll this year, is (insert amount computed by
  multiplying proposed tax rate by current total value).
         "The (governing body of the taxing unit) is scheduled to vote
  on the tax rate that will result in that tax increase at a public
  meeting to be held on (date of meeting) at (location of meeting,
  including mailing address) at (time of meeting).
         "The (governing body of the taxing unit) proposes to use the
  increase in total tax revenue for the purpose of (description of
  purpose of increase)."
         (e)  The meeting to vote on the tax increase may not be
  earlier than the third day or later than the 14th day after the date
  of the second public hearing. The meeting must be held inside the
  boundaries of the taxing unit in a publicly owned building or, if a
  suitable publicly owned building is not available, in a suitable
  building to which the public normally has access. If the governing
  body does not adopt a tax rate that exceeds the lower of the
  rollback tax rate or the no-new-revenue [effective] tax rate by the
  14th day, it must give a new notice under Subsection (d) before it
  may adopt a rate that exceeds the lower of the rollback tax rate or
  the no-new-revenue [effective] tax rate.
         SECTION 21.  Section 26.065(b), Tax Code, is amended to read
  as follows:
         (b)  If the taxing unit owns, operates, or controls an
  Internet website, the unit shall post notice of the public hearing
  prominently on the home page of the website continuously for at
  least seven days immediately before the public hearing on the
  proposed tax rate increase and at least seven days immediately
  before the date of the vote proposing the increase in the tax rate.
         SECTION 22.  Sections 26.08(g), (n), and (p), Tax Code, are
  amended to read as follows:
         (g)  In a school district that received distributions from an
  equalization tax imposed under former Chapter 18, Education Code,
  the no-new-revenue [effective] rate of that tax as of the date of
  the county unit system's abolition is added to the district's
  rollback tax rate.
         (n)  For purposes of this section, the rollback tax rate of a
  school district whose maintenance and operations tax rate for the
  2005 tax year was $1.50 or less per $100 of taxable value is:
               (1)  for the 2006 tax year, the sum of the rate that is
  equal to 88.67 percent of the maintenance and operations tax rate
  adopted by the district for the 2005 tax year, the rate of $0.04 per
  $100 of taxable value, and the district's current debt rate; and
               (2)  for the 2007 and subsequent tax years, the lesser
  of the following:
                     (A)  the sum of the following:
                           (i)  the rate per $100 of taxable value that
  is equal to the product of the state compression percentage, as
  determined under Section 42.2516, Education Code, for the current
  year and $1.50;
                           (ii)  the rate of $0.04 per $100 of taxable
  value;
                           (iii)  the rate that is equal to the sum of
  the differences for the 2006 and each subsequent tax year between
  the adopted tax rate of the district for that year if the rate was
  approved at an election under this section and the rollback tax rate
  of the district for that year; and
                           (iv)  the district's current debt rate; or
                     (B)  the sum of the following:
                           (i)  the no-new-revenue [effective]
  maintenance and operations tax rate of the district as computed
  under Subsection (i) [or (k), as applicable];
                           (ii)  the rate per $100 of taxable value that
  is equal to the product of the state compression percentage, as
  determined under Section 42.2516, Education Code, for the current
  year and $0.06; and
                           (iii)  the district's current debt rate.
         (p)  Notwithstanding Subsections (i), (n), and (o), if for
  the preceding tax year a school district adopted a maintenance and
  operations tax rate that was less than the district's
  no-new-revenue [effective] maintenance and operations tax rate for
  that preceding tax year, the rollback tax rate of the district for
  the current tax year is calculated as if the district adopted a
  maintenance and operations tax rate for the preceding tax year that
  was equal to the district's no-new-revenue [effective] maintenance
  and operations tax rate for that preceding tax year.
         SECTION 23.  Section 26.08(i), Tax Code, as effective
  September 1, 2017, is amended to read as follows:
         (i)  For purposes of this section, the no-new-revenue
  [effective] maintenance and operations tax rate of a school
  district is the tax rate that, applied to the current total value
  for the district, would impose taxes in an amount that, when added
  to state funds that would be distributed to the district under
  Chapter 42, Education Code, for the school year beginning in the
  current tax year using that tax rate, would provide the same amount
  of state funds distributed under Chapter 42, Education Code, and
  maintenance and operations taxes of the district per student in
  weighted average daily attendance for that school year that would
  have been available to the district in the preceding year if the
  funding elements for Chapters 41 and 42, Education Code, for the
  current year had been in effect for the preceding year.
         SECTION 24.  Section 26.16, Tax Code, is amended by amending
  Subsections (a) and (d) and adding Subsection (a-1) to read as
  follows:
         (a)  The county assessor-collector for each county that
  maintains an Internet website shall post on the website of the
  county the following information for the most recent five tax years
  beginning with the 2012 tax year for each taxing unit all or part of
  the territory of which is located in the county:
               (1)  the adopted tax rate;
               (2)  the maintenance and operations rate;
               (3)  the debt rate;
               (4)  the no-new-revenue [effective] tax rate;
               (5)  the no-new-revenue [effective] maintenance and
  operations rate; and
               (6)  the rollback tax rate.
         (a-1)  For purposes of Subsection (a), a reference to the
  no-new-revenue tax rate or the no-new-revenue maintenance and
  operations rate includes the equivalent effective tax rate or
  effective maintenance and operations rate for a preceding year.
  This subsection expires January 1, 2024.
         (d)  The county assessor-collector shall post immediately
  below the table prescribed by Subsection (c) the following
  statement:
         "The county is providing this table of property tax rate
  information as a service to the residents of the county. Each
  individual taxing unit is responsible for calculating the property
  tax rates listed in this table pertaining to that taxing unit and
  providing that information to the county.
         "The adopted tax rate is the tax rate adopted by the governing
  body of a taxing unit.
         "The maintenance and operations rate is the component of the
  adopted tax rate of a taxing unit that will impose the amount of
  taxes needed to fund maintenance and operation expenditures of the
  unit for the following year.
         "The debt rate is the component of the adopted tax rate of a
  taxing unit that will impose the amount of taxes needed to fund the
  unit's debt service for the following year.
         "The no-new-revenue [effective] tax rate is the tax rate that
  would generate the same amount of revenue in the current tax year as
  was generated by a taxing unit's adopted tax rate in the preceding
  tax year from property that is taxable in both the current tax year
  and the preceding tax year.
         "The no-new-revenue [effective] maintenance and operations
  rate is the tax rate that would generate the same amount of revenue
  for maintenance and operations in the current tax year as was
  generated by a taxing unit's maintenance and operations rate in the
  preceding tax year from property that is taxable in both the current
  tax year and the preceding tax year.
         "The rollback tax rate is the highest tax rate a taxing unit
  may adopt before requiring voter approval at an election. In the
  case of a taxing unit other than a school district, the voters by
  petition may require that a rollback election be held if the unit
  adopts a tax rate in excess of the unit's rollback tax rate. In the
  case of a school district, an election will automatically be held if
  the district wishes to adopt a tax rate in excess of the district's
  rollback tax rate."
         SECTION 25.  Chapter 26, Tax Code, is amended by adding
  Sections 26.17 and 26.18 to read as follows:
         Sec. 26.17.  DATABASE OF PROPERTY-TAX-RELATED INFORMATION.
  (a) The chief appraiser of each appraisal district shall create and
  maintain a property tax database that:
               (1)  is identified by the name of the county in which
  the appraisal district is established instead of the name of the
  appraisal district;
               (2)  contains information that is provided by
  designated officers or employees of the taxing units that are
  located in the appraisal district in the manner required by rules
  adopted by the comptroller;
               (3)  is continuously updated as preliminary and revised
  data become available to and are provided by the designated
  officers or employees of taxing units;
               (4)  is accessible to the public; and
               (5)  is searchable by property address and owner.
         (b)  The database must include, with respect to each property
  listed on the appraisal roll for the appraisal district:
               (1)  the property's identification number;
               (2)  the property's market value;
               (3)  the property's taxable value;
               (4)  the name of each taxing unit in which the property
  is located;
               (5)  for each taxing unit other than a school district
  in which the property is located:
                     (A)  the no-new-revenue tax rate; and
                     (B)  the rollback tax rate;
               (6)  for each school district in which the property is
  located:
                     (A)  the rate to maintain the same amount of state
  and local revenue per weighted student that the district received
  in the school year beginning in the preceding tax year; and
                     (B)  the rollback tax rate;
               (7)  the tax rate proposed by the governing body of each
  taxing unit in which the property is located;
               (8)  for each taxing unit other than a school district
  in which the property is located, the taxes that would be imposed on
  the property if the unit adopted a tax rate equal to:
                     (A)  the no-new-revenue tax rate; and
                     (B)  the proposed tax rate;
               (9)  for each school district in which the property is
  located, the taxes that would be imposed on the property if the
  district adopted a tax rate equal to:
                     (A)  the rate to maintain the same amount of state
  and local revenue per weighted student that the district received
  in the school year beginning in the preceding tax year; and
                     (B)  the proposed tax rate;
               (10)  for each taxing unit other than a school district
  in which the property is located, the difference between the amount
  calculated under Subdivision (8)(A) and the amount calculated under
  Subdivision (8)(B);
               (11)  for each school district in which the property is
  located, the difference between the amount calculated under
  Subdivision (9)(A) and the amount calculated under Subdivision
  (9)(B);
               (12)  the date and location of each public hearing, if
  applicable, on the proposed tax rate to be held by the governing
  body of each taxing unit in which the property is located; and
               (13)  the date and location of the public meeting at
  which the tax rate will be adopted to be held by the governing body
  of each taxing unit in which the property is located.
         (c)  The database must provide a link to the Internet website
  used by each taxing unit in which the property is located to post
  the information described by Section 26.18.
         (d)  The officer or employee designated by the governing body
  of each taxing unit to calculate the no-new-revenue tax rate and the
  rollback tax rate for the unit must electronically:
               (1)  enter in the database the information described by
  Subsection (b) as the information becomes available; and
               (2)  submit to the appraisal district 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 unit under Section 26.04(e).
         (e)  The chief appraiser shall deliver by e-mail to the
  designated officer or employee confirmation of receipt of the tax
  rate calculation forms submitted under Subsection (d)(2). The
  chief appraiser shall incorporate the forms into the database and
  make them available to the public not later than the third day after
  the date the chief appraiser receives them.
         Sec. 26.18.  POSTING OF TAX RATE AND BUDGET INFORMATION BY
  TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet
  website or have access to a generally accessible Internet website
  that may be used for the purposes of this section. Each taxing unit
  shall post or cause to be posted on the Internet website the
  following information in a format prescribed by the comptroller:
               (1)  the name of each member of the governing body of
  the taxing unit;
               (2)  the mailing address, e-mail address, and telephone
  number of the taxing unit;
               (3)  the official contact information for each member
  of the governing body of the taxing unit, if that information is
  different from the information described by Subdivision (2);
               (4)  the taxing unit's budget for the preceding two
  years;
               (5)  the taxing unit's proposed or adopted budget for
  the current year;
               (6)  the change in the amount of the taxing unit's
  budget from the preceding year to the current year, by dollar amount
  and percentage;
               (7)  in the case of a taxing unit other than a school
  district, the amount of property tax revenue budgeted for
  maintenance and operations for:
                     (A)  the preceding two years; and
                     (B)  the current year;
               (8)  in the case of a taxing unit other than a school
  district, the amount of property tax revenue budgeted for debt
  service for:
                     (A)  the preceding two years; and
                     (B)  the current year;
               (9)  the tax rate for maintenance and operations
  adopted by the taxing unit for the preceding two years;
               (10)  in the case of a taxing unit other than a school
  district, the tax rate for debt service adopted by the unit for the
  preceding two years;
               (11)  in the case of a school district, the interest and
  sinking fund tax rate adopted by the district for the preceding two
  years;
               (12)  the tax rate for maintenance and operations
  proposed by the taxing unit for the current year;
               (13)  in the case of a taxing unit other than a school
  district, the tax rate for debt service proposed by the unit for the
  current year;
               (14)  in the case of a school district, the interest and
  sinking fund tax rate proposed by the district for the current year;
  and
               (15)  the most recent financial audit of the taxing
  unit.
         SECTION 26.  Section 41.03(a), Tax Code, is amended to read
  as follows:
         (a)  A taxing unit is entitled to challenge before the
  appraisal review board:
               (1)  [the level of appraisals of any category of
  property in the district or in any territory in the district, but
  not the appraised value of a single taxpayer's property;
               [(2)]  an exclusion of property from the appraisal
  records;
               (2) [(3)]  a grant in whole or in part of a partial
  exemption;
               (3) [(4)]  a determination that land qualifies for
  appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
               (4) [(5)]  failure to identify the taxing unit as one
  in which a particular property is taxable.
         SECTION 27.  Section 41.44(d), Tax Code, is amended to read
  as follows:
         (d)  A notice of protest is sufficient if it identifies the
  protesting property owner, including a person claiming an ownership
  interest in the property even if that person is not listed on the
  appraisal records as an owner of the property, identifies the
  property that is the subject of the protest, and indicates apparent
  dissatisfaction with some determination of the appraisal office.
  The notice need not be on an official form, but the comptroller
  shall prescribe a form that provides for more detail about the
  nature of the protest. The form must permit a property owner to
  include each property in the appraisal district that is the subject
  of a protest.  The form must permit a property owner to request that
  the protest be heard by a special panel established under Section
  6.425 if the protest will be determined by an appraisal review board
  to which that section applies and the property is described by
  Section 6.425(b).  The comptroller, each appraisal office, and each
  appraisal review board shall make the forms readily available and
  deliver one to a property owner on request.
         SECTION 28.  Section 41.45, Tax Code, is amended by amending
  Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to
  read as follows:
         (d)  This subsection does not apply to a special panel
  established under Section 6.425. An appraisal review board
  consisting of more than three members may sit in panels of not fewer
  than three members to conduct protest hearings.  [However, the
  determination of a protest heard by a panel must be made by the
  board.] If the recommendation of a panel is not accepted by the
  board, the board may refer the matter for rehearing to a panel
  composed of members who did not hear the original protest [hearing]
  or, if there are not at least three members who did not hear the
  original protest, the board may determine the protest.  [Before
  determining a protest or conducting a rehearing before a new panel
  or the board, the board shall deliver notice of the hearing or
  meeting to determine the protest in accordance with the provisions
  of this subchapter.]
         (d-1)  An appraisal review board to which Section 6.425
  applies shall sit in special panels established under that section
  to conduct protest hearings. A special panel may conduct a protest
  hearing relating to property only if the property is described by
  Section 6.425(b) and the property owner has requested that a
  special panel conduct the hearing or if the protest is assigned to
  the special panel under Section 6.425(f). If the recommendation of
  a special panel is not accepted by the board, the board may refer
  the matter for rehearing to another special panel composed of
  members who did not hear the original protest or, if there are not
  at least three other special panel members who did not hear the
  original protest, the board may determine the protest.
         (d-2)  The determination of a protest heard by a panel under
  Subsection (d) or (d-1) must be made by the board.
         (d-3)  The board must deliver notice of a hearing or meeting
  to determine a protest heard by a panel, or to rehear a protest,
  under Subsection (d) or (d-1) in accordance with the provisions of
  this subchapter.
         SECTION 29.  Section 41.66, Tax Code, is amended by amending
  Subsection (k) and adding Subsection (k-1) to read as follows:
         (k)  This subsection does not apply to a special panel
  established under Section 6.425. If an appraisal review board sits
  in panels to conduct protest hearings, protests shall be randomly
  assigned to panels, except that the board may consider the type of
  property subject to the protest or the ground of the protest for the
  purpose of using the expertise of a particular panel in hearing
  protests regarding particular types of property or based on
  particular grounds. If a protest is scheduled to be heard by a
  particular panel, the protest may not be reassigned to another
  panel without the consent of the property owner or designated
  agent. If the appraisal review board has cause to reassign a
  protest to another panel, a property owner or designated agent may
  agree to reassignment of the protest or may request that the hearing
  on the protest be postponed. The board shall postpone the hearing
  on that request. A change of members of a panel because of a
  conflict of interest, illness, or inability to continue
  participating in hearings for the remainder of the day does not
  constitute reassignment of a protest to another panel.
         (k-1)  On the request of a property owner, an appraisal
  review board to which Section 6.425 applies shall assign a protest
  relating to property described by Section 6.425(b) to a special
  panel. In addition, the chairman of the appraisal review board may
  assign a protest relating to property not described by Section
  6.425(b) to a special panel as authorized by Section 6.425(f).
  Protests assigned to special panels shall be randomly assigned to
  those panels. If a protest is scheduled to be heard by a particular
  special panel, the protest may not be reassigned to another special
  panel without the consent of the property owner or designated
  agent. If the board has cause to reassign a protest to another
  special panel, a property owner or designated agent may agree to
  reassignment of the protest or may request that the hearing on the
  protest be postponed. The board shall postpone the hearing on that
  request. A change of members of a special panel because of a
  conflict of interest, illness, or inability to continue
  participating in hearings for the remainder of the day does not
  constitute reassignment of a protest to another special panel.
         SECTION 30.  Section 45.105(e), Education Code, is amended
  to read as follows:
         (e)  The governing body of an independent school district
  that governs a junior college district under Subchapter B, Chapter
  130, in a county with a population of more than two million may
  dedicate a specific percentage of the local tax levy to the use of
  the junior college district for facilities and equipment or for the
  maintenance and operating expenses of the junior college district.
  To be effective, the dedication must be made by the governing body
  on or before the date on which the governing body adopts its tax
  rate for a year. The amount of local tax funds derived from the
  percentage of the local tax levy dedicated to a junior college
  district from a tax levy may not exceed the amount that would be
  levied by five percent of the no-new-revenue [effective] tax rate
  for the tax year calculated as provided by Section 26.04, Tax Code,
  on all property taxable by the school district. All real property
  purchased with these funds is the property of the school district,
  but is subject to the exclusive control of the governing body of the
  junior college district for as long as the junior college district
  uses the property for educational purposes.
         SECTION 31.  Section 102.007(d), Local Government Code, is
  amended to read as follows:
         (d)  An adopted budget must contain a cover page that
  includes:
               (1)  one of the following statements in 18-point or
  larger type that accurately describes the adopted budget:
                     (A)  "This budget will raise more revenue from
  property taxes than last year's budget by an amount of (insert total
  dollar amount of increase), which is a (insert percentage increase)
  percent increase from last year's budget.  The property tax revenue
  to be raised from new property added to the tax roll this year is
  (insert amount computed by multiplying the proposed tax rate by the
  value of new property added to the roll).";
                     (B)  "This budget will raise less revenue from
  property taxes than last year's budget by an amount of (insert total
  dollar amount of decrease), which is a (insert percentage decrease)
  percent decrease from last year's budget.  The property tax revenue
  to be raised from new property added to the tax roll this year is
  (insert amount computed by multiplying the proposed tax rate by the
  value of new property added to the roll)."; or
                     (C)  "This budget will raise the same amount of
  revenue from property taxes as last year's budget.  The property
  tax revenue to be raised from new property added to the tax roll
  this year is (insert amount computed by multiplying the proposed
  tax rate by the value of new property added to the roll).";
               (2)  the record vote of each member of the governing
  body by name voting on the adoption of the budget;
               (3)  the municipal property tax rates for the preceding
  fiscal year, and each municipal property tax rate that has been
  adopted or calculated for the current fiscal year, including:
                     (A)  the property tax rate;
                     (B)  the no-new-revenue [effective] tax rate;
                     (C)  the no-new-revenue [effective] maintenance
  and operations tax rate;
                     (D)  the rollback tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of municipal debt obligations.
         SECTION 32.  Section 111.008(d), Local Government Code, is
  amended to read as follows:
         (d)  An adopted budget must contain a cover page that
  includes:
               (1)  one of the following statements in 18-point or
  larger type that accurately describes the adopted budget:
                     (A)  "This budget will raise more revenue from
  property taxes than last year's budget by an amount of (insert total
  dollar amount of increase), which is a (insert percentage increase)
  percent increase from last year's budget.  The property tax revenue
  to be raised from new property added to the tax roll this year is
  (insert amount computed by multiplying the proposed tax rate by the
  value of new property added to the roll).";
                     (B)  "This budget will raise less revenue from
  property taxes than last year's budget by an amount of (insert total
  dollar amount of decrease), which is a (insert percentage decrease)
  percent decrease from last year's budget.  The property tax revenue
  to be raised from new property added to the tax roll this year is
  (insert amount computed by multiplying the proposed tax rate by the
  value of new property added to the roll)."; or
                     (C)  "This budget will raise the same amount of
  revenue from property taxes as last year's budget.  The property
  tax revenue to be raised from new property added to the tax roll
  this year is (insert amount computed by multiplying the proposed
  tax rate by the value of new property added to the roll).";
               (2)  the record vote of each member of the
  commissioners court by name voting on the adoption of the budget;
               (3)  the county property tax rates for the preceding
  fiscal year, and each county property tax rate that has been adopted
  or calculated for the current fiscal year, including:
                     (A)  the property tax rate;
                     (B)  the no-new-revenue [effective] tax rate;
                     (C)  the no-new-revenue [effective] maintenance
  and operations tax rate;
                     (D)  the rollback tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 33.  Section 111.039(d), Local Government Code, is
  amended to read as follows:
         (d)  An adopted budget must contain a cover page that
  includes:
               (1)  one of the following statements in 18-point or
  larger type that accurately describes the adopted budget:
                     (A)  "This budget will raise more revenue from
  property taxes than last year's budget by an amount of (insert total
  dollar amount of increase), which is a (insert percentage increase)
  percent increase from last year's budget.  The property tax revenue
  to be raised from new property added to the tax roll this year is
  (insert amount computed by multiplying the proposed tax rate by the
  value of new property added to the roll).";
                     (B)  "This budget will raise less revenue from
  property taxes than last year's budget by an amount of (insert total
  dollar amount of decrease), which is a (insert percentage decrease)
  percent decrease from last year's budget.  The property tax revenue
  to be raised from new property added to the tax roll this year is
  (insert amount computed by multiplying the proposed tax rate by the
  value of new property added to the roll)."; or
                     (C)  "This budget will raise the same amount of
  revenue from property taxes as last year's budget.  The property
  tax revenue to be raised from new property added to the tax roll
  this year is (insert amount computed by multiplying the proposed
  tax rate by the value of new property added to the roll).";
               (2)  the record vote of each member of the
  commissioners court by name voting on the adoption of the budget;
               (3)  the county property tax rates for the preceding
  fiscal year, and each county property tax rate that has been adopted
  or calculated for the current fiscal year, including:
                     (A)  the property tax rate;
                     (B)  the no-new-revenue [effective] tax rate;
                     (C)  the no-new-revenue [effective] maintenance
  and operations tax rate;
                     (D)  the rollback tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 34.  Section 111.068(c), Local Government Code, is
  amended to read as follows:
         (c)  An adopted budget must contain a cover page that
  includes:
               (1)  one of the following statements in 18-point or
  larger type that accurately describes the adopted budget:
                     (A)  "This budget will raise more revenue from
  property taxes than last year's budget by an amount of (insert total
  dollar amount of increase), which is a (insert percentage increase)
  percent increase from last year's budget.  The property tax revenue
  to be raised from new property added to the tax roll this year is
  (insert amount computed by multiplying the proposed tax rate by the
  value of new property added to the roll).";
                     (B)  "This budget will raise less revenue from
  property taxes than last year's budget by an amount of (insert total
  dollar amount of decrease), which is a (insert percentage decrease)
  percent decrease from last year's budget.  The property tax revenue
  to be raised from new property added to the tax roll this year is
  (insert amount computed by multiplying the proposed tax rate by the
  value of new property added to the roll)."; or
                     (C)  "This budget will raise the same amount of
  revenue from property taxes as last year's budget.  The property
  tax revenue to be raised from new property added to the tax roll
  this year is (insert amount computed by multiplying the proposed
  tax rate by the value of new property added to the roll).";
               (2)  the record vote of each member of the
  commissioners court by name voting on the adoption of the budget;
               (3)  the county property tax rates for the preceding
  fiscal year, and each county property tax rate that has been adopted
  or calculated for the current fiscal year, including:
                     (A)  the property tax rate;
                     (B)  the no-new-revenue [effective] tax rate;
                     (C)  the no-new-revenue [effective] maintenance
  and operations tax rate;
                     (D)  the rollback tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 35.  Sections 140.010(a), (d), (e), and (f), Local
  Government Code, are amended to read as follows:
         (a)  In this section, "no-new-revenue [effective] tax rate"
  and "rollback tax rate" mean the no-new-revenue [effective] tax
  rate and rollback tax rate of a county or municipality, as
  applicable, as calculated under Chapter 26, Tax Code.
         (d)  A county or municipality that proposes a property tax
  rate that does not exceed the lower of the no-new-revenue
  [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
         NO-NEW-REVENUE [EFFECTIVE] TAX RATE        $______ per $100
  "The no-new-revenue [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 preceding tax year) 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 no-new-revenue [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 $100 valuation has been proposed for
  adoption by the governing body of (insert name of county or
  municipality).  This rate exceeds the lower of the no-new-revenue
  [effective] or rollback tax rate, and state law requires that two
  public hearings be held by the governing body before adopting the
  proposed tax rate.  The governing body of (insert name of county or
  municipality) proposes to use revenue attributable to the tax rate
  increase for the purpose of (description of purpose of increase).
         PROPOSED TAX RATE$______ per $100       
         PRECEDING YEAR'S TAX RATE$______ per $100       
         NO-NEW-REVENUE [EFFECTIVE] TAX RATE$______ per $100       
         ROLLBACK TAX RATE$______ per $100       
  "The no-new-revenue [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 preceding tax year) 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 the voters are entitled to
  petition for an election to limit the rate that may be approved to
  the rollback tax 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 the later of September 1 or the
  30th day after the first date that the taxing unit has received each
  applicable certified appraisal roll by:
               (1) [(A)]  publishing the notice in a newspaper having
  general circulation in:
                     (A) [(i)]  the county, in the case of notice
  published by a county; or
                     (B) [(ii)]  the county in which the municipality
  is located or primarily located, in the case of notice published by
  a municipality; [or]
               (2) [(B)]  mailing the notice to each property owner
  in:
                     (A) [(i)]  the county, in the case of notice
  provided by a county; or
                     (B) [(ii)]  the municipality, in the case of
  notice provided by a municipality; or [and]
               (3)  posting [(2)  post] the notice prominently on the
  home page of the Internet website of the county or municipality, if
  applicable, beginning not later than the later of September 1 or the
  30th day after the first date that the taxing unit has received each
  applicable certified appraisal roll and continuing until the county
  or municipality adopts a tax rate.
         SECTION 36.  Section 8876.152(b), Special District Local
  Laws Code, is amended to read as follows:
         (b)  Sections 49.236(a)(1) and (2) and (b) [Section 49.236],
  Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the
  78th Legislature, Regular Session, 2003, applies] to the district.
         SECTION 37.  Section 49.236(a), Water Code, as added by
  Chapter 335 (S.B. 392), Acts of the 78th Legislature, Regular
  Session, 2003, 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 [and the tax rate that is adopted]. 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.
         "(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; [and]
                     (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 would authorize
  the qualified voters of the district by petition to require a
  rollback election to be held in the district, a description of the
  purpose of the proposed tax increase; and
               (3)  contain a statement in substantially the following
  form:
  "NOTICE OF TAXPAYERS' RIGHT TO ROLLBACK ELECTION
         "If taxes on the average residence homestead increase 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 rollback tax
  rate under Section 49.236(d), Water Code."
         SECTION 38.  The following provisions are repealed:
               (1)  Section 49.236, Water Code, as added by Chapter
  248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,
  2003; and
               (2)  Section 49.2361, Water Code.
         SECTION 39.  The changes in law made by this Act relating to
  the ad valorem tax rate of a taxing unit apply beginning with the
  2018 tax year.
         SECTION 40.  (a) The comptroller shall comply with Sections
  5.07(f), (g), (h), and (i), Tax Code, as added by this Act, as soon
  as practicable after January 1, 2018.
         (b)  The comptroller shall comply with Section 5.091, Tax
  Code, as amended by this Act, not later than January 1, 2021.
         SECTION 41.  Section 6.41(d-9), Tax Code, as amended by this
  Act, and Section 6.41(d-10), Tax Code, as added by this Act, apply
  only to the appointment of appraisal review board members to terms
  beginning on or after January 1, 2019.
         SECTION 42.  (a)  An appraisal district established in a
  county with a population of 120,000 or more and each taxing unit
  located wholly or partly in such an appraisal district shall comply
  with Sections 26.04(e-2), 26.17, and 26.18, Tax Code, as added by
  this Act, beginning with the 2019 tax year.
         (b)  An appraisal district established in a county with a
  population of less than 120,000 and each taxing unit located wholly
  in such an appraisal district shall comply with Sections
  26.04(e-2), 26.17, and 26.18, Tax Code, as added by this Act,
  beginning with the 2020 tax year.
         SECTION 43.  Section 41.03(a), Tax Code, as amended by this
  Act, applies only to a challenge under Chapter 41, Tax Code, for
  which a challenge petition is filed on or after January 1, 2018. A
  challenge under Chapter 41, Tax Code, for which a challenge
  petition was filed before January 1, 2018, is governed by the law in
  effect on the date the challenge petition was filed, and the former
  law is continued in effect for that purpose.
         SECTION 44.  Sections 41.45 and 41.66, Tax Code, as amended
  by this Act, apply only to a protest filed under Chapter 41, Tax
  Code, on or after January 1, 2019. A protest filed under that
  chapter before January 1, 2019, is governed by the law in effect on
  the date the protest was filed, and the former law is continued in
  effect for that purpose.
         SECTION 45.  (a)  Except as otherwise provided by this Act,
  this Act takes effect January 1, 2018.
         (b)  The following provisions take effect September 1, 2018:
               (1)  Sections 6.41(b) and (d-9), Tax Code, as amended
  by this Act;
               (2)  Sections 6.41(b-1), (b-2), and (d-10), Tax Code,
  as added by this Act;
               (3)  Section 6.414(d), Tax Code, as amended by this
  Act;
               (4)  Section 6.425, Tax Code, as added by this Act;
               (5)  Section 41.44(d), Tax Code, as amended by this
  Act;
               (6)  Section 41.45(d), Tax Code, as amended by this
  Act;
               (7)  Sections 41.45(d-1), (d-2), and (d-3), Tax Code,
  as added by this Act;
               (8)  Section 41.66(k), Tax Code, as amended by this
  Act; and
               (9)  Section 41.66(k-1), Tax Code, as added by this
  Act.
         (c)  The following provisions take effect January 1, 2019:
               (1)  Sections 26.04(d-1), (d-2), (e-2), (e-3), and
  (e-4), Tax Code, as added by this Act;
               (2)  Sections 26.04(e-1) and (g), Tax Code, as amended
  by this Act;
               (3)  Sections 26.05(d-1) and (d-2), Tax Code, as added
  by this Act; and
               (4)  Section 26.05(e), Tax Code, as amended by this
  Act.
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