Bill Text: TX SB2 | 2019-2020 | 86th Legislature | Comm Sub


Bill Title: Relating to ad valorem taxation.

Spectrum: Partisan Bill (Republican 8-0)

Status: (Introduced) 2019-02-25 - Co-author authorized [SB2 Detail]

Download: Texas-2019-SB2-Comm_Sub.html
 
 
  By: Bettencourt, et al.  S.B. No. 2
         (In the Senate - Filed January 31, 2019; February 1, 2019,
  read first time and referred to Committee on Property Tax;
  February 14, 2019, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 4, Nays 0, 1 present not
  voting; February 14, 2019, sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 2 By:  Bettencourt
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to ad valorem taxation.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  This Act may be cited as the Texas Property Tax
  Reform and Relief Act of 2019.
         SECTION 2.  Section 1.085(a), Tax Code, is amended to read as
  follows:
         (a)  Notwithstanding any other provision in this title and
  except as provided by this section, any notice, rendition,
  application form, or completed application, or information
  requested under Section 41.461(a)(2), that is required or permitted
  by this title to be delivered between a chief appraiser, an
  appraisal district, an appraisal review board, or any combination
  of those persons and a property owner or [between a chief appraiser,
  an appraisal district, an appraisal review board, or any
  combination of those persons and] a person designated by a property
  owner under Section 1.111(f) may be delivered in an electronic
  format if the chief appraiser and the property owner or person
  designated by the owner agree under this section.
         SECTION 3.  Chapter 5, Tax Code, is amended by adding Section
  5.01 to read as follows:
         Sec. 5.01.  PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
  (a)  The comptroller shall appoint the property tax administration
  advisory board to advise the comptroller with respect to the
  division or divisions within the office of the comptroller with
  primary responsibility for state administration of property
  taxation and state oversight of appraisal districts and local tax
  offices. The advisory board may make recommendations to the
  comptroller regarding improving the effectiveness and efficiency
  of the property tax system, best practices, and complaint
  resolution procedures.
         (b)  The advisory board is composed of at least six members
  appointed by the comptroller. The members of the board should
  include:
               (1)  representatives of property tax payers, appraisal
  districts, and school districts; and
               (2)  a person who has knowledge or experience in
  conducting ratio studies.
         (c)  The members of the advisory board serve at the pleasure
  of the comptroller.
         (d)  Any advice to the comptroller relating to a matter
  described by Subsection (a) that is provided by a member of the
  advisory board must be provided at a meeting called by the
  comptroller.
         (e)  Chapter 2110, Government Code, does not apply to the
  advisory board.
         SECTION 4.  Sections 5.041(b), (c), and (e-1), Tax Code, are
  amended to read as follows:
         (b)  A member of the appraisal review board established for
  an appraisal district must complete the course established under
  Subsection (a). The course must provide at least 16 hours of
  classroom training and education or, for a member appointed by the
  chairman of the appraisal review board to serve on a special panel
  under Section 6.425, 24 hours of classroom training and education.
  A member of the appraisal review board may not participate in a
  hearing conducted by the board unless the person has completed the
  course established under Subsection (a) and received a certificate
  of course completion.
         (c)  The comptroller may contract with service providers to
  assist with the duties imposed under Subsection (a), but the course
  required may not be provided by an appraisal district, the chief
  appraiser or another employee of an appraisal district, a member of
  the board of directors of an appraisal district, a member of an
  appraisal review board, or a taxing unit.  The comptroller may
  assess a fee to recover a portion of the costs incurred for the
  training course, but the fee may not exceed $50 per person trained.  
  If the training is provided to an individual other than a member of
  an appraisal review board, the comptroller may assess a fee not to
  exceed $50 per person trained.
         (e-1)  In addition to the course established under
  Subsection (a), the comptroller shall approve curricula and provide
  materials for use in a continuing education course for members of an
  appraisal review board.  The course must provide at least eight
  hours of classroom training and education or, for a member
  appointed by the chairman of the appraisal review board to serve on
  a special panel under Section 6.425, 16 hours of classroom training
  and education. The curricula and materials must include
  information regarding:
               (1)  the cost, income, and market data comparison
  methods of appraising property;
               (2)  the appraisal of business personal property;
               (3)  the determination of capitalization rates for
  property appraisal purposes;
               (4)  the duties of an appraisal review board;
               (5)  the requirements regarding the independence of an
  appraisal review board from the board of directors and the chief
  appraiser and other employees of the appraisal district;
               (6)  the prohibitions against ex parte communications
  applicable to appraisal review board members;
               (7)  the Uniform Standards of Professional Appraisal
  Practice;
               (8)  the duty of the appraisal district to substantiate
  the district's determination of the value of property;
               (9)  the requirements regarding the equal and uniform
  appraisal of property;
               (10)  the right of a property owner to protest the
  appraisal of the property as provided by Chapter 41; and
               (11)  a detailed explanation of each of the actions
  described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
  41.42, and 41.43 so that members are fully aware of each of the
  grounds on which a property appraisal can be appealed.
         SECTION 5.  Chapter 5, Tax Code, is amended by adding Section
  5.043 to read as follows:
         Sec. 5.043.  TRAINING OF ARBITRATORS. (a)  This section
  applies only to persons who have agreed to serve as arbitrators
  under Chapter 41A.
         (b)  The comptroller shall:
               (1)  approve curricula and provide an arbitration
  manual and other materials for use in training and educating
  arbitrators;
               (2)  make all materials for use in training and
  educating arbitrators freely available online; and
               (3)  establish and supervise a training program on
  property tax law for the training and education of arbitrators.
         (c)  The training program must:
               (1)  emphasize the requirements regarding the equal and
  uniform appraisal of property; and
               (2)  be at least four hours in length.
         (d)  The training program may be provided online.  The
  comptroller by rule may prescribe the manner by which the
  comptroller may verify that a person taking the training program
  online has taken and completed the program.
         (e)  The comptroller may contract with service providers to
  assist with the duties imposed under Subsection (b), but the
  training program may not be provided by an appraisal district, the
  chief appraiser or another employee of an appraisal district, a
  member of the board of directors of an appraisal district, a member
  of an appraisal review board, or a taxing unit. The comptroller may
  assess a fee to recover a portion of the costs incurred for the
  training program, but the fee may not exceed $50 for each person
  trained.
         (f)  The comptroller shall prepare an arbitration manual for
  use in the training program. The manual shall be updated regularly
  and may be revised on request, in writing, to the comptroller.  The
  revised language must be approved by the unanimous agreement of a
  committee selected by the comptroller and representing, equally,
  taxpayers and chief appraisers.  The person requesting the revision
  must pay the costs of mediation if the comptroller determines that
  mediation is required.
         SECTION 6.  Section 5.05, Tax Code, is amended by adding
  Subsection (c-1) to read as follows:
         (c-1)  An appraisal district shall appraise property in
  accordance with any appraisal manuals required by law to be
  prepared and issued by the comptroller.
         SECTION 7.  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
  voter-approved tax rate for the taxing unit as required by Chapter
  26; and
               (2)  school district to calculate and submit the
  no-new-revenue tax rate, the voter-approved 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 electronically incorporated
  into the property tax database maintained by each appraisal
  district under Section 26.17 and submitted electronically to the
  county assessor-collector of each county in which all or part of the
  territory of 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, 2019, modified as necessary to comply with the
  requirements of those subsections. The comptroller shall update
  the forms as necessary to reflect any change in the values used to
  calculate a tax rate resulting from a statutory change in a value
  used to calculate a tax rate. The comptroller may also update the
  forms 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 8.  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 9.  Sections 5.102(a) and (c), Tax Code, are amended
  to read as follows:
         (a)  At least once every two years, the comptroller shall
  review the governance of each appraisal district, the taxpayer
  assistance provided by each appraisal district, and the operating
  and appraisal standards, procedures, and methodology used by each
  appraisal district, to determine compliance with generally
  accepted standards, procedures, and methodology, including
  compliance with standards, procedures, and methodology prescribed
  by appraisal manuals prepared and issued by the comptroller.  After
  consultation with the property tax administration advisory board 
  [committee created under Section 403.302, Government Code], the
  comptroller by rule may establish procedures and standards for
  conducting and scoring the review.
         (c)  At the conclusion of the review, the comptroller shall,
  in writing, notify the appraisal district concerning its
  performance in the review. If the review results in a finding that
  an appraisal district is not in compliance with generally accepted
  standards, procedures, and methodology, including compliance with
  standards, procedures, and methodology prescribed by appraisal
  manuals prepared and issued by the comptroller, the comptroller
  shall deliver a report that details the comptroller's findings and
  recommendations for improvement to:
               (1)  the appraisal district's chief appraiser and board
  of directors; and
               (2)  the superintendent and board of trustees of each
  school district participating in the appraisal district.
         SECTION 10.  Chapter 5, Tax Code, is amended by adding
  Section 5.104 to read as follows:
         Sec. 5.104.  APPRAISAL REVIEW BOARD SURVEY; REPORT.  
  (a)  The comptroller shall prepare:
               (1)  an appraisal review board survey form that allows
  an individual described by Subsection (b) to submit comments and
  suggestions to the comptroller regarding an appraisal review board;
  and
               (2)  instructions for completing and submitting the
  form.
         (b)  The following individuals may complete and submit a
  survey form under this section:
               (1)  a property owner who files a motion under Section
  25.25 to correct the appraisal roll or a protest under Chapter 41;
               (2)  the designated agent of the property owner; or
               (3)  a designated representative of the appraisal
  district in which the motion or protest is filed who attends the
  hearing on the motion or protest.
         (c)  The survey form must allow an individual to submit
  comments and suggestions regarding:
               (1)  the matters listed in Section 5.103(b); and
               (2)  any other matter related to the fairness and
  efficiency of the appraisal review board.
         (d)  An appraisal district must provide the survey form and
  the instructions for completing and submitting the form to each
  property owner or designated agent of the owner at or before each
  hearing conducted under Section 25.25 or Chapter 41 by the
  appraisal review board established for the appraisal district or by
  a panel of the board.
         (e)  An individual who elects to submit the survey form must
  submit the form to the comptroller as provided by this section.  An
  appraisal district may not accept a survey form submitted under
  this section.  An individual may submit only one survey form for
  each motion or protest.
         (f)  The comptroller shall allow an individual to submit a
  survey form to the comptroller in the following manner:
               (1)  in person;
               (2)  by mail;
               (3)  by electronic mail; or
               (4)  through a web page on the comptroller's Internet
  website that allows the individual to complete and submit the form.
         (g)  An appraisal district may not require a property owner
  or the designated agent of the owner to complete a survey form at
  the appraisal office in order to be permitted to submit the form to
  the comptroller.
         (h)  A property owner, the designated agent of the owner, or
  a designated representative of an appraisal district who elects to
  submit a survey form must submit the form not later than the 45th
  day after the date the form is provided to the owner or agent under
  Subsection (d).
         (i)  The comptroller shall issue an annual report that
  summarizes the information included in the survey forms submitted
  during the preceding year. The report may not disclose the identity
  of an individual who submitted a survey form.
         (j)  The comptroller may adopt rules necessary to implement
  this section.
         SECTION 11.  Section 5.13(d), Tax Code, is amended to read as
  follows:
         (d)  In conducting a general audit, the comptroller shall
  consider and report on:
               (1)  the extent to which the district complies with
  applicable law or generally accepted standards of appraisal or
  other relevant practice, including appraisal standards and
  practices prescribed by appraisal manuals prepared and issued by
  the comptroller;
               (2)  the uniformity and level of appraisal of major
  kinds of property and the cause of any significant deviations from
  ideal uniformity and equality of appraisal of major kinds of
  property;
               (3)  duplication of effort and efficiency of operation;
               (4)  the general efficiency, quality of service, and
  qualification of appraisal district personnel; and
               (5)  except as otherwise provided by Subsection (b) [of
  this section], any other matter included in the request for the
  audit.
         SECTION 12.  Section 6.035(a-1), Tax Code, is amended to
  read as follows:
         (a-1)  An individual is ineligible to serve on an appraisal
  district board of directors if the individual has engaged in the
  business of appraising property for compensation for use in
  proceedings under this title or of representing property owners for
  compensation in proceedings under this title in the appraisal
  district at any time during the preceding three [five] years.
         SECTION 13.  Section 6.15, Tax Code, is amended by adding
  Subsection (c-1) to read as follows:
         (c-1)  Subsections (a) and (b) do not prohibit a member of
  the board of directors of an appraisal district from transmitting
  to the chief appraiser without comment a complaint by a property
  owner or taxing unit about the appraisal of a specific property,
  provided that the transmission is in writing.
         SECTION 14.  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 for an appraisal district described
  by Subsection (b-2), 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 15.  Sections 6.412(a) and (d), Tax Code, are
  amended to read as follows:
         (a)  An individual is ineligible to serve on an appraisal
  review board if the individual:
               (1)  is related within the second degree by
  consanguinity or affinity, as determined under Chapter 573,
  Government Code, to an individual who is engaged in the business of
  appraising property for compensation for use in proceedings under
  this title or of representing property owners for compensation in
  proceedings under this title in the appraisal district for which
  the appraisal review board is established;
               (2)  owns property on which delinquent taxes have been
  owed to a taxing unit for more than 60 days after the date the
  individual knew or should have known of the delinquency unless:
                     (A)  the delinquent taxes and any penalties and
  interest are being paid under an installment payment agreement
  under Section 33.02; or
                     (B)  a suit to collect the delinquent taxes is
  deferred or abated under Section 33.06 or 33.065; or
               (3)  is related within the third degree by
  consanguinity or within the second degree by affinity, as
  determined under Chapter 573, Government Code, to a member of:
                     (A)  the appraisal district's board of directors;
  or
                     (B)  the appraisal review board.
         (d)  A person is ineligible to serve on the appraisal review
  board of an appraisal district established for a county described
  by Section 6.41(d-1) [having a population of more than 100,000] if
  the person:
               (1)  is a former member of the board of directors,
  former officer, or former employee of the appraisal district;
               (2)  served as a member of the governing body or officer
  of a taxing unit for which the appraisal district appraises
  property, until the fourth anniversary of the date the person
  ceased to be a member or officer; [or]
               (3)  appeared before the appraisal review board for
  compensation during the two-year period preceding the date the
  person is appointed; or
               (4)  served for all or part of three previous terms as a
  board member or auxiliary board member on the appraisal review
  board.
         SECTION 16.  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 17.  Section 6.42, Tax Code, is amended by amending
  Subsection (a) and adding Subsection (d) to read as follows:
         (a)  A majority of the appraisal review board constitutes a
  quorum. The local administrative district judge under Subchapter
  D, Chapter 74, Government Code, in the county in which [board of
  directors of] the appraisal district is established [by resolution]
  shall select a chairman and a secretary from among the members of
  the appraisal review board.  The judge [board of directors of the
  appraisal district] is encouraged to select as chairman [of the
  appraisal review board] a member of the appraisal review board, if
  any, who has a background in law and property appraisal.
         (d)  The concurrence of a majority of the members of the
  appraisal review board present at a meeting of the board is
  sufficient for a recommendation, determination, decision, or other
  action by the board.  The concurrence of a majority of the members
  of a panel of the board present at a meeting of the panel is
  sufficient for a recommendation by the panel.  The concurrence of
  more than a majority of the members of the board or panel may not be
  required.
         SECTION 18.  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 10 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 19.  Section 11.4391(a), Tax Code, is amended to
  read as follows:
         (a)  The chief appraiser shall accept and approve or deny an
  application for an exemption for freeport goods under Section
  11.251 after the deadline for filing it has passed if it is filed on
  or before the [not] later of:
               (1)  [than] June 15; or
               (2)  if applicable, the 60th day after the date on which
  the chief appraiser delivers notice to the property owner under
  Section 22.22.
         SECTION 20.  Section 23.01, Tax Code, is amended by amending
  Subsection (b) and adding Subsection (h) to read as follows:
         (b)  The market value of property shall be determined by the
  application of generally accepted appraisal methods and
  techniques, including appraisal methods and techniques prescribed
  by appraisal manuals prepared and issued by the comptroller.  If the
  appraisal district determines the appraised value of a property
  using mass appraisal standards, the mass appraisal standards must
  comply with the Uniform Standards of Professional Appraisal
  Practice. The same or similar appraisal methods and techniques
  shall be used in appraising the same or similar kinds of property.  
  However, each property shall be appraised based upon the individual
  characteristics that affect the property's market value, and all
  available evidence that is specific to the value of the property
  shall be taken into account in determining the property's market
  value.
         (h)  Appraisal methods and techniques included in the most
  recent versions of the following are considered generally accepted
  appraisal methods and techniques for the purposes of this title:
               (1)  the Appraisal of Real Estate published by the
  Appraisal Institute;
               (2)  the Dictionary of Real Estate Appraisal published
  by the Appraisal Institute;
               (3)  the Uniform Standards of Professional Appraisal
  Practice published by The Appraisal Foundation;
               (4)  a publication of the International Association of
  Assessing Officers that includes information related to mass
  appraisal; and
               (5)  any other verifiable authority if none of the
  publications described by Subdivisions (1)-(4) includes a
  generally accepted appraisal methodology or technique applicable
  to the appraisal of one or more classes of property.
         SECTION 21.  Section 25.19, Tax Code, is amended by amending
  Subsections (b) and (i) and adding Subsections (b-3) and (b-4) 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.
         (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, 2022.
         (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 22.  Section 26.01, Tax Code, is amended by adding
  Subsection (a-1) to read as follows:
         (a-1)  If by July 25 the appraisal review board for an
  appraisal district has not approved the appraisal records for the
  district as required under Section 41.12, the chief appraiser shall
  prepare and certify to the assessor for each taxing unit
  participating in the district an estimate of the taxable value of
  property in that taxing unit.
         SECTION 23.  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 24.  Section 26.012, Tax Code, is amended by
  amending Subdivision (10) and adding Subdivision (19) to read as
  follows:
               (10)  "Excess collections" means the amount, if any, by
  which debt taxes collected in the preceding year exceeded the
  amount anticipated in the preceding year's calculation of the
  voter-approved tax [rollback] rate, as certified by the collector
  under Section 26.04(b) [of this code].
               (19)  "Small taxing unit" means a taxing unit, other
  than a school district, for which the sum of the following amounts
  is $15 million or less:
                     (A)  the total amount of property taxes that would
  be imposed by the taxing unit for the current tax year if the tax
  rate proposed for that tax year were applied to the current total
  value for the taxing unit; and
                     (B)  the total amount of sales and use tax revenue
  received by the taxing unit, if any, for the last preceding four
  quarters for which that information is available.
         SECTION 25.  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 VOTER-APPROVED [ROLLBACK] TAX
  RATES.
         SECTION 26.  Section 26.04, Tax Code, is amended by amending
  Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and
  adding Subsections (c-1), (c-2), (d-1), (d-2), (d-3), (e-2), (e-3),
  (e-4), (e-5), (h-1), and (h-2) to read as follows:
         (b)  The assessor shall submit the appraisal roll for the
  taxing 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 taxing 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 calculated under Subsections
  (h), (h-1), and (h-2) 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)  After the assessor for the taxing unit submits the
  appraisal roll for the taxing unit to the governing body of the
  taxing unit as required by Subsection (b), an [An] officer or
  employee designated by the governing body shall calculate the
  no-new-revenue [effective] tax rate and the voter-approved
  [rollback] tax rate for the taxing 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)  "Voter-approved [Rollback] tax rate" means a rate
  expressed in dollars per $100 of taxable value calculated according
  to the following applicable formula:
                     (A)  for a small taxing unit:
         VOTER-APPROVED [ROLLBACK] TAX RATE = (NO-NEW-REVENUE
  [EFFECTIVE] MAINTENANCE AND OPERATIONS RATE x 1.08) +
  CURRENT DEBT RATE
         ; or
                     (B)  for a taxing unit other than a small taxing
  unit:
         VOTER-APPROVED TAX RATE = (NO-NEW-REVENUE MAINTENANCE
  AND OPERATIONS RATE x 1.025) + CURRENT DEBT RATE
         (c-1)  Notwithstanding any other provision of this section,
  the governing body of a taxing unit other than a small taxing unit
  may direct the designated officer or employee to calculate the
  voter-approved tax rate of the taxing unit in the manner provided
  for a small taxing unit if any part of the taxing unit is located in
  an area declared a disaster area during the current tax year by the
  governor or by the president of the United States.  The designated
  officer or employee shall continue calculating the voter-approved
  tax rate in the manner provided by this subsection until the earlier
  of:
               (1)  the first tax year in which the total taxable value
  of property taxable by the taxing unit as shown on the appraisal
  roll for the taxing unit submitted by the assessor for the taxing
  unit to the governing body exceeds the total taxable value of
  property taxable by the taxing unit on January 1 of the tax year in
  which the disaster occurred; or
               (2)  the fifth tax year after the tax year in which the
  disaster occurred.
         (c-2)  Notwithstanding any other provision of this section,
  if the assessor for a taxing unit receives a certified estimate of
  the taxable value of property in the taxing unit under Section
  26.01(a-1), the officer or employee designated by the governing
  body of the taxing unit shall calculate the no-new-revenue tax rate
  and voter-approved tax rate using the certified estimate of taxable
  value.
         (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 voter-approved
  [rollback] tax rate for a county is the sum of the voter-approved
  [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
  voter-approved tax rate.
         (d-2)  The designated officer or employee may not submit the
  no-new-revenue tax rate and the voter-approved tax rate to the
  governing body of the taxing unit and the taxing unit may not adopt
  a tax rate until the designated officer or employee certifies on the
  tax rate calculation forms that the designated officer or employee
  has accurately calculated the tax rates and has used values that are
  the same as the values shown in the taxing unit's certified
  appraisal roll in performing the calculations.
         (d-3)  As soon as practicable after the designated officer or
  employee calculates the no-new-revenue tax rate and the
  voter-approved tax rate of the taxing unit, the designated officer
  or employee shall submit the tax rate calculation forms used in
  calculating the rates to the county assessor-collector for each
  county in which all or part of the territory of the taxing unit is
  located.
         (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 and post prominently on the home page of the taxing unit's
  Internet website in the form prescribed by the comptroller:
               (1)  the no-new-revenue [effective] tax rate, the
  voter-approved [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 taxing unit's debt obligations
  showing:
                     (A)  the amount of principal and interest that
  will be paid to service the taxing 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 taxing unit by another
  political subdivision and, if the taxing unit is created under
  Section 52, Article III, or Section 59, Article XVI, Texas
  Constitution, payments on debts that the taxing 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 taxing 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 taxing 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 taxing unit discontinuing the
  department, function, or activity;
                     (B)  the amount of property tax revenue spent by
  the taxing 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 taxing 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 voter-approved tax [rollback] rate as required by
  Subsection (j), a schedule that includes the following elements:
                     (A)  the amount of property tax revenue spent by
  the taxing unit to operate the department, function, or activity
  for which the taxing unit raised the voter-approved tax [rollback]
  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 taxing 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)  a statement directing the property owner to an
  Internet website from which the owner may access information
  related to the actions taken or proposed to be taken by each taxing
  unit in which the property is located that may affect the taxes
  imposed on the owner's property;
               (2)  a statement that the property owner may request
  from the county assessor-collector for the county in which the
  property is located or, if the county assessor-collector does not
  assess taxes for the county, the person who assesses taxes for the
  county under Section 6.24(b), contact information for the assessor
  for each taxing unit in which the property is located, who must
  provide the information described by this subsection to the owner
  on request; and
               (3)  the name, address, and telephone number of the
  county assessor-collector for the county in which the property is
  located or, if the county assessor-collector does not assess taxes
  for the county, the person who assesses taxes for the county under
  Section 6.24(b).
         (e-3)  The statement described by Subsection (e-2)(1) must
  include a heading that is in bold, capital letters in type larger
  than that used in the other provisions of the notice.
         (e-4)  The comptroller:
               (1)  with the advice of the property tax administration
  advisory board, shall adopt rules prescribing the form of the
  notice required by Subsection (e-2); and
               (2)  may adopt rules regarding the format and delivery
  of the notice.
         (e-5)  The governing body of a taxing unit shall include as
  an appendix to the taxing unit's budget for a fiscal year the tax
  rate calculation forms used by the designated officer or employee
  of the taxing unit to calculate the no-new-revenue tax rate and the
  voter-approved tax rate of the taxing unit for the tax year in which
  the fiscal year begins.
         (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 voter-approved [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 taxing 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]. It is a defense in an
  action for an injunction under this subsection that the failure to
  comply was in good faith.
         (h-1)  Notwithstanding Subsection (h), if the anticipated
  collection rate of a taxing unit as calculated under that
  subsection is lower than the lowest actual collection rate of the
  taxing unit for any of the preceding three years, the anticipated
  collection rate of the taxing unit for purposes of this section is
  equal to the lowest actual collection rate of the taxing unit for
  any of the preceding three years.
         (h-2)  The anticipated collection rate of a taxing unit for
  purposes of this section is the rate calculated under Subsection
  (h) as modified by Subsection (h-1), if applicable, regardless of
  whether that rate exceeds 100 percent.
         (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 voter-approved [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 taxing 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 taxing unit
  operated the discontinued department, function, or activity. If
  the taxing 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 taxing unit
  shall reduce last year's levy used for calculating the
  no-new-revenue [effective] maintenance and operations rate of the
  taxing unit by the amount of the revenue spent in the last full
  fiscal year in which the taxing 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 voter-approved [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 taxing 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
  taxing unit operated the discontinued department, function, or
  activity. If the taxing 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 taxing 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 taxing unit to operate the
  discontinued department, function, or activity in the last full
  fiscal year in which the discontinuing taxing unit operated the
  department, function, or activity.
         SECTION 27.  Section 26.041, Tax Code, is amended by
  amending Subsections (a), (b), (c), (e), (g), and (h) and adding
  Subsection (c-1) 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 voter-approved [rollback] tax rate for the taxing 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
         VOTER-APPROVED TAX [ROLLBACK] RATE FOR SMALL TAXING
  UNIT = (NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND
  OPERATIONS RATE x 1.08) + CURRENT DEBT RATE - SALES TAX
  GAIN RATE
  or
         VOTER-APPROVED TAX RATE FOR TAXING UNIT OTHER THAN
  SMALL TAXING UNIT = (NO-NEW-REVENUE MAINTENANCE AND
  OPERATIONS RATE x 1.025) + 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 voter-approved [rollback] tax rate for the
  taxing unit is calculated according to the following applicable
  formula, regardless of whether the taxing unit levied a property
  tax in the preceding year:
         VOTER-APPROVED TAX [ROLLBACK] RATE FOR SMALL TAXING
  UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
  EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL VALUE - NEW
  PROPERTY VALUE)] + (CURRENT DEBT RATE - SALES TAX
  REVENUE RATE)
  or
         VOTER-APPROVED TAX RATE FOR TAXING UNIT OTHER THAN
  SMALL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND
  OPERATIONS EXPENSE x 1.025) / (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
  voter-approved [rollback] tax rate for the taxing 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]
         VOTER-APPROVED [ROLLBACK] TAX RATE FOR SMALL TAXING
  UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
  EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL VALUE - NEW
  PROPERTY VALUE)] + CURRENT DEBT RATE
  and
         VOTER-APPROVED TAX RATE FOR TAXING UNIT OTHER THAN
  SMALL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND
  OPERATIONS EXPENSE x 1.025) / (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.
         (c-1)  Notwithstanding any other provision of this section,
  the governing body of a taxing unit other than a small taxing unit
  may direct the designated officer or employee to calculate the
  voter-approved tax rate of the taxing unit in the manner provided
  for a small taxing unit if any part of the taxing unit is located in
  an area declared a disaster area during the current tax year by the
  governor or by the president of the United States.  The designated
  officer or employee shall continue calculating the voter-approved
  tax rate in the manner provided by this subsection until the earlier
  of:
               (1)  the first tax year in which the total taxable value
  of property taxable by the taxing unit as shown on the appraisal
  roll for the taxing unit submitted by the assessor for the taxing
  unit to the governing body exceeds the total taxable value of
  property taxable by the taxing unit on January 1 of the tax year in
  which the disaster occurred; or
               (2)  the fifth tax year after the tax year in which the
  disaster occurred.
         (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
  voter-approved [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 voter-approved [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 taxing 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
  taxing 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 28.  The heading to Section 26.043, Tax Code, is
  amended to read as follows:
         Sec. 26.043.  VOTER-APPROVED AND NO-NEW-REVENUE [EFFECTIVE]
  TAX RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
         SECTION 29.  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 designated officer or employee 
  [representative] shall subtract from the city's voter-approved
  [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
  voter-approved [rollback] tax rate refers to that rate as adjusted
  under this section.
         SECTION 30.  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 31.  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 32.  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 33.  Chapter 26, Tax Code, is amended by adding
  Section 26.0446 to read as follows:
         Sec. 26.0446.  ELECTION TO APPLY LAW GOVERNING TAXING UNIT
  OTHER THAN SMALL TAXING UNIT TO SMALL TAXING UNIT. (a)  On the
  uniform election date prescribed by Section 41.001, Election Code,
  in May of 2020, each taxing unit that would have been a small taxing
  unit in the 2019 tax year if Section 26.012(19) had been in effect
  in that tax year shall call an election for the purpose of allowing
  the voters in the taxing unit to determine whether the law governing
  a taxing unit other than a small taxing unit shall apply to the
  taxing unit. At the election, the ballots shall be prepared to
  permit voting for or against the proposition:  "Limiting the rate at
  which the maintenance and operations taxes of the (name of taxing
  unit) may be increased without voter approval to 2.5 percent rather
  than eight percent."
         (b)  If a majority of the votes cast in the election favor the
  proposition, the taxing unit is considered to be a taxing unit other
  than a small taxing unit regardless of whether it meets the
  definition of a small taxing unit under Section 26.012.
         (c)  If the proposition is not approved as provided by
  Subsection (b), the taxing unit is considered to be a taxing unit
  other than a small taxing unit only if it does not meet the
  definition of a small taxing unit under Section 26.012.
         (d)  The secretary of state by rule shall prescribe
  procedures for holding an election under this section.
         SECTION 34.  Section 26.05, Tax Code, is amended by amending
  Subsections (a), (b), (c), (d), (e), and (g) and adding Subsections
  (d-1), (d-2), and (e-1) to read as follows:
         (a)  The governing body of each taxing unit[, before the
  later of September 30 or the 60th day after the date the certified
  appraisal roll is received by the taxing unit,] shall adopt a tax
  rate for the current tax year and shall notify the assessor for the
  taxing unit of the rate adopted.  The governing body must adopt a
  tax rate before the later of September 30 or the 60th day after the
  date the certified appraisal roll is received by the taxing unit,
  except that the governing body must adopt a tax rate that exceeds
  the voter-approved tax rate not later than the 71st day before the
  next uniform election date prescribed by Section 41.001, Election
  Code, that occurs in November of that year. The tax rate consists
  of two components, each of which must be approved separately.  The
  components are:
               (1)  for a taxing unit other than a school district, the
  rate that, if applied to the total taxable value, will impose the
  total amount published under Section 26.04(e)(3)(C), less any
  amount of additional sales and use tax revenue that will be used to
  pay debt service, or, for a school district, the rate calculated
  under Section 44.004(c)(5)(A)(ii)(b), Education Code; and
               (2)  the rate that, if applied to the total taxable
  value, will impose the amount of taxes needed to fund maintenance
  and operation expenditures of the taxing unit for the next year.
         (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 the [any] Internet
  website of [operated by] the taxing unit:
                     (A)  the following statement:  "(Insert name of
  taxing 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
  voter-approved [rollback] tax rate or the no-new-revenue
  [effective] tax rate calculated as provided by this chapter until
  the governing body has held a public hearing [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 voter-approved [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 other than a
  school district may not hold a public hearing on a proposed tax rate
  or a public meeting to adopt a tax rate until the fifth day after the
  date the chief appraiser of each appraisal district in which the
  taxing unit participates has:
               (1)  delivered the notice required by Section
  26.04(e-2); and
               (2)  complied with Section 26.17(e).
         (d-2)  Notwithstanding Subsection (a), the governing body of
  a taxing unit other than a school district may not adopt a tax rate
  until the chief appraiser of each appraisal district in which the
  taxing unit participates has complied with Subsection (d-1).
         (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]. It is a defense in an
  action for an injunction under this subsection that the failure to
  comply was 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].
         (e-1)  The governing body of a taxing unit that imposes an
  additional sales and use tax may not adopt the component of the tax
  rate of the taxing unit described by Subsection (a)(1) of this
  section until the chief financial officer or the auditor for the
  taxing unit submits to the governing body of the taxing unit a
  written certification that the amount of additional sales and use
  tax revenue that will be used to pay debt service has been deducted
  from the total amount published under Section 26.04(e)(3)(C) as
  required by Subsection (a)(1) of this section. The comptroller
  shall adopt rules governing the form of the certification required
  by this subsection and the manner in which it is required to be
  submitted.
         (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 voter-approved [rollback] tax rate of the district shall be
  calculated based on the certified estimate of taxable value.
         SECTION 35.  Section 26.052, Tax Code, is amended by
  amending Subsection (e) and adding Subsection (f) to read as
  follows:
         (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 taxing 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)."
         (f)  A taxing unit to which this section applies that elects
  to provide public notice of its proposed tax rate under Subsection
  (c)(2) must also provide public notice of its proposed tax rate by
  posting notice of the proposed tax rate, including the information
  prescribed by Subsection (e), prominently on the home page of the
  Internet website of the taxing unit.
         SECTION 36.  Section 26.06, Tax Code, is amended by amending
  Subsections (a), (b), (c), (d), and (e) and adding Subsections
  (b-1), (b-2), (b-3), and (b-4) to read as follows:
         (a)  A public hearing required by Section 26.05 may not be
  held before the seventh day after the date the notice of the public
  hearing is given. The [second hearing may not be held earlier than
  the third day after the date of the first hearing. Each] hearing
  must be on a weekday that is not a public holiday. The [Each]
  hearing must be held inside the boundaries of the 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. At the hearing [hearings], the governing body must afford
  adequate opportunity for proponents and opponents of the tax
  increase to present their views.
         (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 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 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 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 effective tax rate for this year of $____
  (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."]
         (b-1)  If the proposed tax rate exceeds the no-new-revenue
  tax rate and the voter-approved tax rate of the taxing unit, the
  notice must contain a statement in the following form:
  "NOTICE OF PUBLIC HEARING ON TAX INCREASE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVED TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approved tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to
  ratify the rate.
         "The proposed tax rate is greater than the no-new-revenue tax
  rate. This means that (name of taxing unit) is proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is also greater than the
  voter-approved tax rate. If (name of taxing unit) adopts the
  proposed tax rate, (name of taxing unit) is required to hold an
  election so that the voters may accept or reject the proposed tax
  rate. If a majority of the voters reject the proposed tax rate, the
  (name of taxing unit) will be required to adopt a new tax rate that
  is not greater than the voter-approved tax rate. The election will
  be held on (date of election). You may contact the (name of office
  responsible for administering the election) for information about
  voting locations.  The hours of voting on election day are (voting
  hours).
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax increase or, if one
  or more were absent, indicating the absences.)"
         (b-2)  If the proposed tax rate exceeds the no-new-revenue
  tax rate but does not exceed the voter-approved tax rate of the
  taxing unit, the notice must contain a statement in the following
  form:
 
  "NOTICE OF PUBLIC HEARING ON TAX INCREASE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVED TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approved tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to
  ratify the rate.
         "The proposed tax rate is greater than the no-new-revenue tax
  rate. This means that (name of taxing unit) is proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is not greater than the voter-approved
  tax rate. As a result, (name of taxing unit) is not required to hold
  an election at which voters may accept or reject the proposed tax
  rate.  However, you may express your support for or opposition to
  the proposed tax rate by contacting the members of the (name of
  governing body) of (name of taxing unit) at their offices or by
  attending the public hearing mentioned above.
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax increase or, if one
  or more were absent, indicating the absences.)"
         (b-3)  If the proposed tax rate does not exceed the
  no-new-revenue tax rate but exceeds the voter-approved tax rate of
  the taxing unit, the notice must contain a statement in the
  following form:
  "NOTICE OF PUBLIC HEARING ON TAX RATE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVED TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approved tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to
  ratify the rate.
         "The proposed tax rate is not greater than the no-new-revenue
  tax rate. This means that (name of taxing unit) is not proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is greater than the voter-approved tax
  rate. If (name of taxing unit) adopts the proposed tax rate, (name
  of taxing unit) is required to hold an election so that the voters
  may accept or reject the proposed tax rate. If a majority of the
  voters reject the proposed tax rate, the (name of taxing unit) will
  be required to adopt a new tax rate that is not greater than the
  voter-approved tax rate. The election will be held on (date of
  election). You may contact the (name of office responsible for
  administering the election) for information about voting
  locations.  The hours of voting on election day are (voting hours).
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax increase or, if one
  or more were absent, indicating the absences.)"
         (b-4)  In addition to including the information described by
  Subsection (b-1), (b-2), or (b-3), as applicable, the notice must
  include the information described by Section 26.062.
         (c)  The notice of a public hearing under this section may be
  delivered by mail to each property owner in the taxing unit, or may
  be published in a newspaper. 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
  publishes the notice in a newspaper [operates an Internet website],
  the taxing unit must also post the notice prominently on the home
  page of the Internet website of the taxing unit [must be posted on
  the website] from the date the notice is first published until the
  [second] public hearing is concluded.
         (d)  At the public hearing [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 the [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 a public hearing
  [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 voter-approved [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 seventh [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 voter-approved [rollback] tax rate or the
  no-new-revenue [effective] tax rate by the seventh [14th] day, it
  must give a new notice under Subsection (d) before it may adopt a
  rate that exceeds the lower of the voter-approved [rollback] tax
  rate or the no-new-revenue [effective] tax rate.
         SECTION 37.  Chapter 26, Tax Code, is amended by adding
  Sections 26.061 and 26.062 to read as follows:
         Sec. 26.061.  NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE
  THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR VOTER-APPROVED TAX
  RATE. (a)  This section applies only to the governing body of a
  taxing unit other than a school district that proposes to adopt a
  tax rate that does not exceed the lower of the no-new-revenue tax
  rate or the voter-approved tax rate calculated as provided by this
  chapter.
         (b)  The notice of the meeting at which the governing body of
  the taxing unit will vote on the proposed tax rate must contain a
  statement in the following form:
  "NOTICE OF MEETING TO VOTE ON TAX RATE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVED TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approved tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to
  ratify the rate.
         "The proposed tax rate is not greater than the no-new-revenue
  tax rate. This means that (name of taxing unit) is not proposing to
  increase property taxes for the (current tax year) tax year.
         "A public meeting to vote on the proposed tax rate will be
  held on (date and time) at (meeting place).
         "The proposed tax rate is also not greater than the
  voter-approved tax rate. As a result, (name of taxing unit) is not
  required to hold an election to ratify the rate. However, you may
  express your support for or opposition to the proposed tax rate by
  contacting the members of the (name of governing body) of (name of
  taxing unit) at their offices or by attending the public meeting
  mentioned above.
         "Your taxes owed under any of the above rates can be
  calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposed tax rate or, if one or more were absent,
  indicating the absences.)"
         (c)  In addition to including the information described by
  Subsection (b), the notice must include the information described
  by Section 26.062.
         Sec. 26.062.  ADDITIONAL INFORMATION TO BE INCLUDED IN TAX
  RATE NOTICE. (a)  In addition to the information described by
  Section 26.06(b-1), (b-2), or (b-3) or 26.061, as applicable, a
  notice required by that provision must include at the end of the
  notice:
               (1)  a statement in the following form:
         "The following table compares the taxes imposed on the
  average residence homestead by (name of taxing unit) last year to
  the taxes proposed to be imposed on the average residence homestead
  by (name of taxing unit) this year:";
               (2)  a table in the form required by this section
  following the statement described by Subdivision (1); and
               (3)  a statement in the following form following the
  table:
                     (A)  if the tax assessor for the taxing unit
  maintains an Internet website:  "For assistance with tax
  calculations, please contact the tax assessor for (name of taxing
  unit) at (telephone number) or (e-mail address), or visit (Internet
  website address) for more information."; or
                     (B)  if the tax assessor for the taxing unit does
  not maintain an Internet website:  "For assistance with tax
  calculations, please contact the tax assessor for (name of taxing
  unit) at (telephone number) or (e-mail address)."
         (b)  The table must contain five rows and four columns.
         (c)  The first row must appear as follows:
               (1)  the first column of the first row must be left
  blank;
               (2)  the second column of the first row must state the
  year corresponding to the preceding tax year;
               (3)  the third column of the first row must state the
  year corresponding to the current tax year; and
               (4)  the fourth column of the first row must be entitled
  "Change".
         (d)  The second row must appear as follows:
               (1)  the first column of the second row must be entitled
  "Total tax rate (per $100 of value)";
               (2)  the second column of the second row must state the
  adopted tax rate for the preceding tax year;
               (3)  the third column of the second row must state the
  proposed tax rate for the current tax year; and
               (4)  the fourth column of the second row must state the
  nominal and percentage difference between the adopted tax rate for
  the preceding tax year and the proposed tax rate for the current tax
  year as follows:  "(increase or decrease, as applicable) of
  (nominal difference between tax rate stated in second column of
  second row and tax rate stated in third column of second row) per
  $100, or (percentage difference between tax rate stated in second
  column of second row and tax rate stated in third column of second
  row)%".
         (e)  The third row must appear as follows:
               (1)  the first column of the third row must be entitled
  "Average homestead taxable value";
               (2)  the second column of the third row must state the
  average taxable value of a residence homestead in the taxing unit
  for the preceding tax year;
               (3)  the third column of the third row must state the
  average taxable value of a residence homestead in the taxing unit
  for the current tax year; and
               (4)  the fourth column of the third row must state the
  percentage difference between the average taxable value of a
  residence homestead in the taxing unit for the preceding tax year
  and the average taxable value of a residence homestead in the taxing
  unit for the current tax year as follows:  "(increase or decrease,
  as applicable) of (percentage difference between amount stated in
  second column of third row and amount stated in third column of
  third row)%".
         (f)  The fourth row must appear as follows:
               (1)  the first column of the fourth row must be entitled
  "Tax on average homestead";
               (2)  the second column of the fourth row must state the
  amount of taxes imposed by the taxing unit in the preceding tax year
  on a residence homestead with a taxable value equal to the average
  taxable value of a residence homestead in the taxing unit in the
  preceding tax year;
               (3)  the third column of the fourth row must state the
  amount of taxes that would be imposed by the taxing unit in the
  current tax year on a residence homestead with a taxable value equal
  to the average taxable value of a residence homestead in the taxing
  unit in the current tax year if the taxing unit adopted the proposed
  tax rate; and
               (4)  the fourth column of the fourth row must state the
  nominal and percentage difference between the amount of taxes
  imposed by the taxing unit in the preceding tax year on a residence
  homestead with a taxable value equal to the average taxable value of
  a residence homestead in the taxing unit in the preceding tax year
  and the amount of taxes that would be imposed by the taxing unit in
  the current tax year on a residence homestead with a taxable value
  equal to the average taxable value of a residence homestead in the
  taxing unit in the current tax year if the taxing unit adopted the
  proposed tax rate, as follows:  "(increase or decrease, as
  applicable) of (nominal difference between amount stated in second
  column of fourth row and amount stated in third column of fourth
  row), or (percentage difference between amount stated in second
  column of fourth row and amount stated in third column of fourth
  row)%".
         (g)  The fifth row must appear as follows:
               (1)  the first column of the fifth row must be entitled
  "Total tax levy on all properties";
               (2)  the second column of the fifth row must state the
  amount equal to last year's levy;
               (3)  the third column of the fifth row must state the
  amount computed by multiplying the proposed tax rate by the current
  total value and dividing the product by 100; and
               (4)  the fourth column of the fifth row must state the
  nominal and percentage difference between the total amount of taxes
  imposed by the taxing unit in the preceding tax year and the amount
  that would be imposed by the taxing unit in the current tax year if
  the taxing unit adopted the proposed tax rate, as follows:  
  "(increase or decrease, as applicable) of (nominal difference
  between amount stated in second column of fifth row and amount
  stated in third column of fifth row), or (percentage difference
  between amount stated in second column of fifth row and amount
  stated in third column of fifth row)%".
         (h)  In calculating the average taxable value of a residence
  homestead in the taxing unit for the preceding tax year and the
  current tax year for purposes of Subsections (e) and (f), any
  residence homestead exemption available only to disabled persons,
  persons 65 years of age or older, or their surviving spouses must be
  disregarded.
         SECTION 38.  Section 26.065(b), Tax Code, is amended to read
  as follows:
         (b)  The [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 Internet website of the taxing
  unit 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 39.  The heading to Section 26.08, Tax Code, is
  amended to read as follows:
         Sec. 26.08.  ELECTION TO APPROVE TAX RATE OF TAXING UNIT 
  [RATIFY SCHOOL TAXES].
         SECTION 40.  Section 26.08, Tax Code, is amended by amending
  Subsections (a), (b), (d), (d-1), (d-2), (e), (g), (h), (i), (n),
  and (p) and adding Subsections (b-1) and (q) to read as follows:
         (a)  If the governing body of a taxing unit [school district]
  adopts a tax rate that exceeds the taxing unit's voter-approved
  [district's rollback] tax rate, the registered voters of the taxing
  unit [district] at an election held for that purpose must determine
  whether to approve the adopted tax rate.  When increased
  expenditure of money by a taxing unit [school district] is
  necessary to respond to a disaster, including a tornado, hurricane,
  flood, or other calamity, but not including a drought, that has
  impacted the taxing unit [a school district] and the governor has
  declared any part of [requested federal disaster assistance for]
  the area in which the taxing unit [school district] is located as a
  disaster area, an election is not required under this section to
  approve the tax rate adopted by the governing body for the year
  following the year in which the disaster occurs.
         (b)  This subsection applies only to a taxing unit other than
  a school district.  The governing body shall order that the election
  be held in the taxing unit [school district] on the uniform election
  date prescribed by [a date not less than 30 or more than 90 days
  after the day on which it adopted the tax rate.]  Section 41.001,
  Election Code, that occurs in November of the applicable tax year.
  The order calling the election may not be issued later than August
  15 [does not apply to the election unless a date specified by that
  section falls within the time permitted by this section].  At the
  election, the ballots shall be prepared to permit voting for or
  against the proposition:  "Approving the ad valorem tax rate of
  $_____ per $100 valuation in (name of taxing unit [school
  district]) for the current year, a rate that is $_____ higher per
  $100 valuation than the voter-approved [school district rollback]
  tax rate of (name of taxing unit), for the purpose of (description
  of purpose of increase)."  The ballot proposition must include the
  adopted tax rate and the difference between that rate and the
  voter-approved [rollback] tax rate in the appropriate places.
         (b-1)  This subsection applies only to a school district.  
  The governing body of a school district shall order that the
  election be held in the school district on the uniform election date
  prescribed by Section 41.001, Election Code, that occurs in
  November of the applicable tax year.  The order calling the election
  may not be issued later than August 15.  At the election, the
  ballots shall be prepared to permit voting for or against the
  proposition:  "Approving the ad valorem tax rate of $___ per $100
  valuation in (name of school district) for the current year, a rate
  that is $_____ higher per $100 valuation than the voter-approved
  tax rate of (name of school district), for the purpose of
  (description of purpose of increase).  This rate will allow the
  school district to collect an amount of maintenance and operations
  tax revenue that is at least 2.5 percent greater than the amount of
  that revenue that was collected by the school district in the
  preceding year."  The ballot proposition must include the adopted
  tax rate and the difference between that rate and the
  voter-approved tax rate in the appropriate places.
         (d)  If the proposition is not approved as provided by
  Subsection (c), the governing body may not adopt a tax rate for the
  taxing unit [school district] for the current year that exceeds the
  taxing unit's voter-approved [school district's rollback] tax rate.
         (d-1)  If, after tax bills for the taxing unit [school
  district] have been mailed, a proposition to approve the taxing
  unit's [school district's] adopted tax rate is not approved by the
  voters of the taxing unit [district] at an election held under this
  section, on subsequent adoption of a new tax rate by the governing
  body of the taxing unit [district], the assessor for the taxing unit
  [school] shall prepare and mail corrected tax bills.  The assessor
  shall include with each bill a brief explanation of the reason for
  and effect of the corrected bill.  The date on which the taxes
  become delinquent for the year is extended by a number of days equal
  to the number of days between the date the first tax bills were sent
  and the date the corrected tax bills were sent.
         (d-2)  If a property owner pays taxes calculated using the
  originally adopted tax rate of the taxing unit [school district]
  and the proposition to approve the adopted tax rate is not approved
  by the voters, the taxing unit [school district] shall refund the
  difference between the amount of taxes paid and the amount due under
  the subsequently adopted rate if the difference between the amount
  of taxes paid and the amount due under the subsequent rate is $1 or
  more.  If the difference between the amount of taxes paid and the
  amount due under the subsequent rate is less than $1, the taxing
  unit [school district] shall refund the difference on request of
  the taxpayer.  An application for a refund of less than $1 must be
  made within 90 days after the date the refund becomes due or the
  taxpayer forfeits the right to the refund.
         (e)  For purposes of this section, local tax funds dedicated
  to a junior college district under Section 45.105(e), Education
  Code, shall be eliminated from the calculation of the tax rate
  adopted by the governing body of a [the] school district. However,
  the funds dedicated to the junior college district are subject to
  Section 26.085.
         (g)  In a school district that received distributions from an
  equalization tax imposed under former Chapter 18, Education Code,
  the no-new-revenue tax [effective] rate of that tax as of the date
  of the county unit system's abolition is added to the district's
  voter-approved [rollback] tax rate.
         (h)  For purposes of this section, increases in taxable
  values and tax levies occurring within a reinvestment zone
  designated under Chapter 311 [(Tax Increment Financing Act),] in
  which a school [the] district is a participant[,] shall be
  eliminated from the calculation of the tax rate adopted by the
  governing body of the school district.
         (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.
         (n)  For purposes of this section, the voter-approved
  [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 the sum of the following:
               (1)  the rate per $100 of taxable value that is equal to
  the product of the no-new-revenue maintenance and operations tax
  rate of the district as computed under Subsection (i) and 1.025 [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 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) and[,] (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 voter-approved [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.
         (q)  Except as otherwise expressly provided by law, this
  section does not apply to a tax imposed by a taxing unit if a
  provision of an uncodified local or special law enacted by the 86th
  Legislature, Regular Session, 2019, or by an earlier legislature
  provides that former Section 26.07 does not apply to a tax imposed
  by the taxing unit.
         SECTION 41.  The heading to Section 26.16, Tax Code, is
  amended to read as follows:
         Sec. 26.16.  POSTING OF TAX-RELATED INFORMATION [TAX RATES]
  ON COUNTY'S INTERNET WEBSITE.
         SECTION 42.  Section 26.16, Tax Code, is amended by amending
  Subsections (a) and (d) and adding Subsections (a-1), (d-1), and
  (d-2) to read as follows:
         (a)  Each county shall maintain an Internet website.  The
  county assessor-collector for each county [that maintains an
  Internet website] shall post on the Internet website maintained by 
  [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 voter-approved [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, 2026.
         (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
  taxing 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
  taxing 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 voter-approved [rollback] tax rate is the highest tax
  rate a taxing unit may adopt before requiring voter approval at an
  election.  An [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 a taxing unit [the district]
  wishes to adopt a tax rate in excess of the taxing unit's
  voter-approved [district's rollback] tax rate."
         (d-1)  In addition to posting the information described by
  Subsection (a), the county assessor-collector shall post on the
  Internet website of the county for each taxing unit all or part of
  the territory of which is located in the county:
               (1)  the tax rate calculation forms used by the
  designated officer or employee of each taxing unit to calculate the
  no-new-revenue and voter-approved tax rates of the taxing unit for
  the most recent five tax years beginning with the 2020 tax year, as
  certified by the designated officer or employee under Section
  26.04(d-2); and
               (2)  the name and official contact information for each
  member of the governing body of the taxing unit.
         (d-2)  Not later than August 1, the county
  assessor-collector shall post on the website the tax rate
  calculation forms described by Subsection (d-1)(1) for the current
  tax year.
         SECTION 43.  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 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,
  except to the extent that access to the information in the database
  is restricted by Section 25.025 or 25.026.
         (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 voter-approved tax rate;
               (6)  for each school district in which the property is
  located:
                     (A)  the tax rate that would 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 voter-approved 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 taxing 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 tax rate that would 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 the 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;
               (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; and
               (14)  for each taxing unit in which the property is
  located, an e-mail address at which the taxing unit is capable of
  receiving written comments regarding the proposed tax rate of the
  taxing unit.
         (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 in which the property is located to calculate
  the no-new-revenue tax rate and the voter-approved tax rate for the
  taxing unit must electronically incorporate into the database:
               (1)  the information described by Subsections (b)(5),
  (6), (7), (12), and (13), as applicable, as the information becomes
  available; and
               (2)  the tax rate calculation forms prepared under
  Section 26.04(d-1) at the same time the designated officer or
  employee submits the tax rates to the governing body of the taxing
  unit under Section 26.04(e).
         (e)  The chief appraiser shall make the information
  described by Subsection (d)(1) and the tax rate calculation forms
  described by Subsection (d)(2) available to the public not later
  than the third business day after the date the information and forms
  are incorporated into the database.
         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 taxing 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 taxing 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 44.  Sections 31.12(a) and (b), Tax Code, are
  amended to read as follows:
         (a)  If a refund of a tax provided by Section 11.431(b),
  26.08(d-2) [26.07(g)], 26.15(f), 31.11, 31.111, or 31.112 is paid
  on or before the 60th day after the date the liability for the
  refund arises, no interest is due on the amount refunded. If not
  paid on or before that 60th day, the amount of the tax to be refunded
  accrues interest at a rate of one percent for each month or part of a
  month that the refund is unpaid, beginning with the date on which
  the liability for the refund arises.
         (b)  For purposes of this section, liability for a refund
  arises:
               (1)  if the refund is required by Section 11.431(b), on
  the date the chief appraiser notifies the collector for the taxing 
  unit of the approval of the late homestead exemption;
               (2)  if the refund is required by Section 26.08(d-2)
  [26.07(g)], on the date the subsequent tax rate is adopted [results
  of the election to reduce the tax rate are certified];
               (3)  if the refund is required by Section 26.15(f):
                     (A)  for a correction to the tax roll made under
  Section 26.15(b), on the date the change in the tax roll is
  certified to the assessor for the taxing unit under Section 25.25;
  or
                     (B)  for a correction to the tax roll made under
  Section 26.15(c), on the date the change in the tax roll is ordered
  by the governing body of the taxing unit;
               (4)  if the refund is required by Section 31.11, on the
  date the auditor for the taxing unit determines that the payment was
  erroneous or excessive or, if the amount of the refund exceeds the
  applicable amount specified by Section 31.11(a), on the date the
  governing body of the taxing unit approves the refund;
               (5)  if the refund is required by Section 31.111, on the
  date the collector for the taxing unit determines that the payment
  was erroneous; or
               (6)  if the refund is required by Section 31.112, on the
  date required by Section 31.112(d) or (e), as applicable.
         SECTION 45.  Section 33.08(b), Tax Code, is amended to read
  as follows:
         (b)  The governing body of the taxing unit or appraisal
  district, in the manner required by law for official action, may
  provide that taxes that become delinquent on or after June 1 under
  Section 26.08(d-1) [26.07(f)], 26.15(e), 31.03, 31.031, 31.032,
  31.04, or 42.42 incur an additional penalty to defray costs of
  collection. The amount of the penalty may not exceed the amount of
  the compensation specified in the applicable contract with an
  attorney under Section 6.30 to be paid in connection with the
  collection of the delinquent taxes.
         SECTION 46.  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 47.  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 included in a
  classification 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 48.  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 49.  Section 41.46(a), Tax Code, is amended to read
  as follows:
         (a)  The appraisal review board before which a protest
  hearing is scheduled shall deliver written notice to the property
  owner initiating a protest of the date, time, [and] place, and
  subject matter of [fixed for] the hearing on the protest and of the
  property owner's entitlement to a postponement of the hearing as
  provided by Section 41.45 unless the property owner waives in
  writing notice of the hearing. The board shall deliver the notice
  not later than the 15th day before the date of the hearing.
         SECTION 50.  Section 41.461, Tax Code, is amended to read as
  follows:
         Sec. 41.461.  NOTICE OF CERTAIN MATTERS BEFORE HEARING;
  DELIVERY OF REQUESTED INFORMATION.  (a)  At least 14 days before
  the first scheduled [a] hearing on a protest, the chief appraiser
  shall:
               (1)  deliver a copy of the pamphlet prepared by the
  comptroller under Section 5.06 [5.06(a)] to the property owner
  initiating the protest if the owner is representing himself, or to
  an agent representing the owner if requested by the agent;
               (2)  inform the property owner that the owner or the
  agent of the owner is entitled on request to [may inspect and may
  obtain] a copy of the data, schedules, formulas, and all other
  information the chief appraiser will [plans to] introduce at the
  hearing to establish any matter at issue; and
               (3)  deliver a copy of the hearing procedures
  established by the appraisal review board under Section 41.66 to
  the property owner.
         (b)  The chief appraiser may not charge a property owner or
  the designated agent of the owner for copies provided to the [an]
  owner or designated agent under this section, regardless of the
  manner in which the copies are prepared or delivered [may not exceed
  the charge for copies of public information as provided under
  Subchapter F, Chapter 552, Government Code, except:
               [(1)     the total charge for copies provided in
  connection with a protest of the appraisal of residential property
  may not exceed $15 for each residence; and
               [(2)     the total charge for copies provided in
  connection with a protest of the appraisal of a single unit of
  property subject to appraisal, other than residential property, may
  not exceed $25].
         (c)  A chief appraiser shall deliver information requested
  by a property owner or the agent of the owner under Subsection
  (a)(2):
               (1)  by regular first-class mail, deposited in the
  United States mail, postage prepaid, and addressed to the property
  owner or agent at the address provided in the request for the
  information;
               (2)  in an electronic format as provided by an
  agreement under Section 1.085; or
               (3)  subject to Subsection (d), by referring the
  property owner or the agent of the owner to a secure Internet
  website with user registration and authentication or to the exact
  Internet location or uniform resource locator (URL) address on an
  Internet website maintained by the appraisal district on which the
  requested information is identifiable and readily available.
         (d)  If a chief appraiser provides a property owner or the
  agent of the owner information under Subsection (c)(3), the notice
  must contain a statement in a conspicuous font that clearly
  indicates that the property owner or the agent of the owner may on
  request receive the information by regular first-class mail or in
  person at the appraisal office. On request by a property owner or
  the agent of the owner, the chief appraiser must provide the
  information by regular first-class mail or in person at the
  appraisal office.
         SECTION 51.  Section 41.47, Tax Code, is amended by amending
  Subsections (c) and (e) and adding Subsections (c-2), (f), and (g)
  to read as follows:
         (c)  If the protest is of the determination of the appraised
  value of the owner's property, the appraisal review board must
  state in the order the appraised value of the property, listed
  separately in the case of real property as the appraised value of
  the land and the appraised value of any improvement to the land:
               (1)  as shown in the appraisal records submitted to the
  board by the chief appraiser under Section 25.22 or 25.23; and
               (2)  as finally determined by the board.
         (c-2)  The board may not determine the appraised value of the
  property that is the subject of a protest to be an amount greater
  than the appraised value of the property as shown in the appraisal
  records submitted to the board by the chief appraiser under Section
  25.22 or 25.23, except as requested and agreed to by the property
  owner.
         (e)  The notice of the issuance of the order must contain a
  prominently printed statement in upper-case bold lettering
  informing the property owner in clear and concise language of the
  property owner's right to appeal the order of the board [board's
  decision] to district court. The statement must describe the
  deadline prescribed by Section 42.06(a) [of this code] for filing a
  written notice of appeal[,] and the deadline prescribed by Section
  42.21(a) [of this code] for filing the petition for review with the
  district court.
         (f)  The appraisal review board shall take the actions
  required by Subsections (a) and (d) not later than the 15th day
  after the date the hearing on the protest is concluded.
         (g)  The chief appraiser and the property owner or the
  designated agent of the owner may file a joint motion with the
  appraisal review board notifying the board that the chief appraiser
  and the property owner or the designated agent of the owner have
  agreed to a disposition of the protest and requesting the board to
  issue an agreed order. The joint motion must contain the terms of
  the disposition of the protest. The board shall issue the agreed
  order not later than the fifth day after the date on which the joint
  motion is filed with the board. The chief appraiser and the
  property owner or the designated agent of the owner may provide in
  the joint motion that the agreed order is appealable in the same
  manner as any other order issued by the board under this section.
         SECTION 52.  Section 41.66, Tax Code, is amended by amending
  Subsections (h), (i), (j), and (k) and adding Subsections (j-1),
  (k-1), and (p) to read as follows:
         (h)  The appraisal review board shall postpone a hearing on a
  protest if the property owner or the designated agent of the owner
  requests additional time to prepare for the hearing and establishes
  to the board that the chief appraiser failed to comply with Section
  41.461.  The board is not required to postpone a hearing more than
  one time under this subsection.
         (i)  A hearing on a protest filed by a property owner or the
  designated agent of the owner [who is not represented by an agent
  designated under Section 1.111] shall be set for a time and date
  certain.  If the hearing is not commenced within two hours of the
  time set for the hearing, the appraisal review board shall postpone
  the hearing on the request of the property owner or the designated
  agent of the owner.
         (j)  On the request of a property owner or the [a] designated
  agent of the owner, an appraisal review board shall schedule
  hearings on protests concerning up to 20 designated properties to
  be held consecutively on the same day.  The designated properties
  must be identified in the same notice of protest, and the notice
  must contain in boldfaced type the statement "request for same-day
  protest hearings."  A property owner or the designated agent of the
  owner may [not] file more than one request under this subsection
  with the appraisal review board in the same tax year.  The appraisal
  review board may schedule hearings on protests concerning more than
  20 properties filed by the same property owner or the designated
  agent of the owner and may use different panels to conduct the
  hearings based on the board's customary scheduling.  The appraisal
  review board may follow the practices customarily used by the board
  in the scheduling of hearings under this subsection.
         (j-1)  An appraisal review board may schedule the hearings on
  all protests filed by a property owner or the designated agent of
  the owner to be held consecutively. The notice of the hearings must
  state the date and time that the first hearing will begin, state the
  date the last hearing will end, and list the order in which the
  hearings will be held. The order of the hearings listed in the
  notice may not be changed without the agreement of the property
  owner or the designated agent of the owner, the chief appraiser, and
  the appraisal review board. The board may not reschedule a hearing
  for which notice is given under this subsection to a date earlier
  than the seventh day after the date the last hearing was scheduled
  to end unless agreed to by the property owner or the designated
  agent of the owner, the chief appraiser, and the appraisal review
  board. Unless agreed to by the parties, the board must provide
  written notice of the date and time of the rescheduled hearing to
  the property owner or the designated agent of the owner not later
  than the seventh day before the date of the hearing.
         (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 the designated
  agent of the owner. If the appraisal review board has cause to
  reassign a protest to another panel, a property owner or the 
  designated agent of the owner 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 or the designated
  agent of the 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), but only if the assignment is
  requested or consented to by the property owner or the designated
  agent of the owner. 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 the designated agent of the owner. If the board
  has cause to reassign a protest to another special panel, a property
  owner or the designated agent of the owner 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.
         (p)  At the end of a hearing on a protest, the appraisal
  review board shall provide the property owner or the designated
  agent of the owner one or more documents indicating that the members
  of the board hearing the protest signed the affidavit required by
  Subsection (g).
         SECTION 53.  Section 41.67(d), Tax Code, is amended to read
  as follows:
         (d)  Information that was previously requested under Section
  41.461 by the protesting party that was not delivered [made
  available] to the protesting party at least 14 days before the
  scheduled or postponed hearing may not be used or offered in any
  form as evidence in the hearing, including as a document or through
  argument or testimony.
         SECTION 54.  Section 41.71, Tax Code, is amended to read as
  follows:
         Sec. 41.71.  EVENING AND WEEKEND HEARINGS. (a)  An
  appraisal review board by rule shall provide for hearings on
  protests [in the evening or] on a Saturday or after 5 p.m. on a
  weekday [Sunday].
         (b)  The board may not schedule:
               (1)  the first hearing on a protest held on a weekday
  evening to begin after 7 p.m.; or
               (2)  a hearing on a protest on a Sunday.
         SECTION 55.  Section 41A.03(a), Tax Code, is amended to read
  as follows:
         (a)  To appeal an appraisal review board order under this
  chapter, a property owner must file with the appraisal district not
  later than the 60th [45th] day after the date the property owner
  receives notice of the order:
               (1)  a completed request for binding arbitration under
  this chapter in the form prescribed by Section 41A.04; and
               (2)  an arbitration deposit made payable to the
  comptroller in the amount of:
                     (A)  $450, if the property qualifies as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is $500,000 or less,
  as determined by the order;
                     (B)  $500, if the property qualifies as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is more than
  $500,000, as determined by the order;
                     (C)  $500, if the property does not qualify as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is $1 million or
  less, as determined by the order;
                     (D)  $800, if the property does not qualify as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is more than $1
  million but not more than $2 million, as determined by the order;
                     (E)  $1,050, if the property does not qualify as
  the owner's residence homestead under Section 11.13 and the
  appraised or market value, as applicable, of the property is more
  than $2 million but not more than $3 million, as determined by the
  order; or
                     (F)  $1,550, if the property does not qualify as
  the owner's residence homestead under Section 11.13 and the
  appraised or market value, as applicable, of the property is more
  than $3 million but not more than $5 million, as determined by the
  order.
         SECTION 56.  Section 41A.05, Tax Code, is amended by adding
  Subsection (c) to read as follows:
         (c)  The comptroller may not reject an application submitted
  to the comptroller under this section unless:
               (1)  the comptroller delivers written notice to the
  applicant of the defect in the application that would be the cause
  of the rejection; and
               (2)  the applicant fails to cure the defect on or before
  the 15th day after the date the comptroller delivers the notice.
         SECTION 57.  Section 41A.06(b), Tax Code, is amended to read
  as follows:
         (b)  To initially qualify to serve as an arbitrator under
  this chapter, a person must:
               (1)  meet the following requirements, as applicable:
                     (A)  be licensed as an attorney in this state; or
                     (B)  have:
                           (i)  completed at least 30 hours of training
  in arbitration and alternative dispute resolution procedures from a
  university, college, or legal or real estate trade association; and
                           (ii)  been licensed or certified
  continuously during the five years preceding the date the person
  agrees to serve as an arbitrator as:
                                 (a)  a real estate broker or sales
  agent under Chapter 1101, Occupations Code;
                                 (b)  a real estate appraiser under
  Chapter 1103, Occupations Code; or
                                 (c)  a certified public accountant
  under Chapter 901, Occupations Code; [and]
               (2)  complete the course for training and education of
  appraisal review board members established under Section 5.041 and
  be issued a certificate indicating course completion;
               (3)  complete the training program on property tax law
  for the training and education of arbitrators established under
  Section 5.043; and
               (4)  agree to conduct an arbitration for a fee that is
  not more than:
                     (A)  $400, if the property qualifies as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is $500,000 or less,
  as determined by the order;
                     (B)  $450, if the property qualifies as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is more than
  $500,000, as determined by the order;
                     (C)  $450, if the property does not qualify as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is $1 million or
  less, as determined by the order;
                     (D)  $750, if the property does not qualify as the
  owner's residence homestead under Section 11.13 and the appraised
  or market value, as applicable, of the property is more than $1
  million but not more than $2 million, as determined by the order;
                     (E)  $1,000, if the property does not qualify as
  the owner's residence homestead under Section 11.13 and the
  appraised or market value, as applicable, of the property is more
  than $2 million but not more than $3 million, as determined by the
  order; or
                     (F)  $1,500, if the property does not qualify as
  the owner's residence homestead under Section 11.13 and the
  appraised or market value, as applicable, of the property is more
  than $3 million but not more than $5 million, as determined by the
  order.
         SECTION 58.  Section 41A.061(b), Tax Code, is amended to
  read as follows:
         (b)  To renew the person's agreement to serve as an
  arbitrator, the person must:
               (1)  file a renewal application with the comptroller at
  the time and in the manner prescribed by the comptroller;
               (2)  continue to meet the requirements provided by
  Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; and
               (3)  during the preceding two years have completed at
  least eight hours of continuing education in arbitration and
  alternative dispute resolution procedures offered by a university,
  college, real estate trade association, or legal association.
         SECTION 59.  Section 41A.07, Tax Code, is amended by
  amending Subsections (e), (f), and (g) and adding Subsection (h) to
  read as follows:
         (e)  To be eligible for appointment as an arbitrator under
  this section [Subsection (a)], the arbitrator must reside[:
               [(1)     in the county in which the property that is the
  subject of the appeal is located; or
               [(2)]  in this state [if no available arbitrator on the
  registry resides in that county].
         (f)  A person is not eligible for appointment as an
  arbitrator under this section [Subsection (a)] if at any time
  during the preceding five years, the person has:
               (1)  represented a person for compensation in a
  proceeding under this title in the appraisal district in which the
  property that is the subject of the appeal is located;
               (2)  served as an officer or employee of that appraisal
  district; or
               (3)  served as a member of the appraisal review board
  for that appraisal district.
         (g)  The comptroller may not appoint an arbitrator under this
  section [Subsection (a)] if the comptroller determines that there
  is good cause not to appoint the arbitrator, including information
  or evidence indicating repeated bias or misconduct by the person
  while acting as an arbitrator.
         (h)  A property owner may request that, in appointing an
  initial arbitrator under this section, the comptroller appoint an
  arbitrator who resides in the county in which the property that is
  the subject of the appeal is located or an arbitrator who resides
  outside that county. In appointing an initial arbitrator under
  Subsection (a), the comptroller shall comply with the request of
  the property owner unless the property owner requests that the
  comptroller appoint an arbitrator who resides in the county in
  which the property that is the subject of the appeal is located and
  there is not an available arbitrator who resides in that county. In
  appointing a substitute arbitrator under Subsection (d), the
  comptroller shall consider but is not required to comply with the
  request of the property owner. This subsection does not authorize a
  property owner to request the appointment of a specific individual
  as an arbitrator.
         SECTION 60.  Section 41A.09, Tax Code, is amended by
  amending Subsection (b) and adding Subsection (f) to read as
  follows:
         (b)  An award under this section:
               (1)  must include a determination of the appraised or
  market value, as applicable, of the property that is the subject of
  the appeal;
               (2)  may include any remedy or relief a court may order
  under Chapter 42 in an appeal relating to the appraised or market
  value of property;
               (3)  shall specify the arbitrator's fee, which may not
  exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)];
               (4)  is final and may not be appealed except as
  permitted under Section 171.088, Civil Practice and Remedies Code,
  for an award subject to that section; and
               (5)  may be enforced in the manner provided by
  Subchapter D, Chapter 171, Civil Practice and Remedies Code.
         (f)  The arbitrator may not determine the appraised value of
  the property that is the subject of an arbitration to be an amount
  greater than the appraised value of the property as shown in the
  appraisal records submitted to the appraisal review board by the
  chief appraiser under Section 25.22 or 25.23, except as requested
  and agreed to by the property owner.
         SECTION 61.  Subchapter A, Chapter 42, Tax Code, is amended
  by adding Section 42.081 to read as follows:
         Sec. 42.081.  DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL.
  A taxing unit that imposes taxes on property that is the subject of
  an appeal under this chapter may not file a suit to collect a
  delinquent tax on the property during the pendency of the appeal
  unless it is determined by the court that the property owner failed
  to comply with Section 42.08.
         SECTION 62.  Section 42.23, Tax Code, is amended by adding
  Subsections (j), (k), and (l) to read as follows:
         (j)  An entity is not required to be registered to do
  business in this state in order to file an appeal under this chapter
  or to be considered a proper party to bring a petition.  A request
  for information regarding an entity's registration status is
  outside the scope of permissible discovery in an appeal under this
  chapter and may not be made a prerequisite to a settlement
  discussion related to that appeal.
         (k)  A party to an appeal under this chapter may file an
  objection to third-party discovery.  The court shall grant
  third-party discovery subject to the objection only if the
  discovery:
               (1)  is necessary under generally accepted appraisal
  methods and techniques to determine the value of the property that
  is the subject of the appeal; and
               (2)  would be admissible at trial.
         (l)  A party to an appeal under Section 42.26 may file an
  objection to a discovery request for a closing statement, a rent
  roll, or an operating statement.  The court shall grant the
  discovery request subject to the objection only if the discovery:
               (1)  is necessary under generally accepted appraisal
  methods and techniques to determine the value of the property that
  is the subject of the appeal; and
               (2)  would be admissible at trial.
         SECTION 63.  Section 42.24, Tax Code, is amended to read as
  follows:
         Sec. 42.24.  ACTION BY COURT. (a)  In determining an
  appeal, the district court may:
               (1)  fix the appraised value of property in accordance
  with the requirements of law if the appraised value is at issue;
               (2)  enter the orders necessary to ensure equal
  treatment under the law for the appealing property owner if
  inequality in the appraisal of his property is at issue; or
               (3)  enter other orders necessary to preserve rights
  protected by and impose duties required by the law.
         (b)  The district court may not enter an order fixing the
  appraised value of the property that is the subject of an appeal to
  be an amount greater than the appraised value of the property as
  shown in the appraisal records submitted to the appraisal review
  board by the chief appraiser under Section 25.22 or 25.23, except as
  requested and agreed to by the property owner.
         SECTION 64.  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 65.  Section 130.016(b), Education Code, is amended
  to read as follows:
         (b)  If the board of trustees of an independent school
  district that divests itself of the management, control, and
  operation of a junior college district under this section or under
  Section 130.017 [of this code] was authorized by [Subsection (e)
  of] Section 45.105(e) or under former Section 20.48(e) [20.48 of
  this code] to dedicate a portion of its tax levy to the junior
  college district before the divestment, the junior college district
  may levy an ad valorem tax from and after the divestment. In the
  first two years in which the junior college district levies an ad
  valorem tax, the tax rate adopted by the governing body may not
  exceed the rate that, if applied to the total taxable value
  submitted to the governing body under Section 26.04, Tax Code,
  would impose an amount equal to the amount of taxes of the school
  district dedicated to the junior college under [Subsection (e) of]
  Section 45.105(e) or former Section 20.48(e) [20.48 of this code]
  in the last dedication before the divestment. In subsequent years,
  the tax rate of the junior college district is subject to Section
  26.08 [26.07], Tax Code.
         SECTION 66.  Section 403.302(o), Government Code, is amended
  to read as follows:
         (o)  The comptroller shall adopt rules governing the conduct
  of the study after consultation with the comptroller's property tax
  administration advisory board [Comptroller's Property Value Study
  Advisory Committee].
         SECTION 67.  Sections 281.124(d) and (e), Health and Safety
  Code, are amended to read as follows:
         (d)  If a majority of the votes cast in the election favor the
  proposition, the tax rate for the specified tax year is the rate
  approved by the voters, and that rate is not subject to [a rollback
  election under] Section 26.08 [26.07], Tax Code. The board shall
  adopt the tax rate as provided by Chapter 26, Tax Code.
         (e)  If the proposition is not approved as provided by
  Subsection (d) [(c)], the board may not adopt a tax rate for the
  district for the specified tax year that exceeds the rate that was
  not approved, and Section 26.08 [26.07], Tax Code, applies to the
  adopted rate if that rate exceeds the district's voter-approved
  [rollback] tax rate.
         SECTION 68.  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 voter-approved [rollback] tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of municipal debt obligations.
         SECTION 69.  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 voter-approved [rollback] tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 70.  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 voter-approved [rollback] tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 71.  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 voter-approved [rollback] tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 72.  Section 1101.254(f), Special District Local
  Laws Code, is amended to read as follows:
         (f)  This section does not affect the applicability of [any
  rights district voters may have to petition for an election under]
  Section 26.08 [26.07], Tax Code, to the district's tax rate, except
  that if district voters approve a tax rate increase under this
  section, [the voters may not petition for an election under]
  Section 26.08 [26.07], Tax Code, does not apply [as] to the tax rate
  for that year.
         SECTION 73.  Sections 1122.2522, 3828.157, and 8876.152,
  Special District Local Laws Code, are amended to read as follows:
         Sec. 1122.2522.  VOTER-APPROVED [ROLLBACK] TAX RATE
  PROVISIONS APPLICABLE. [(a)]  If in any year the board adopts a tax
  rate that exceeds the voter-approved [rollback] tax rate calculated
  as provided by Chapter 26, Tax Code, [the qualified voters of the
  district by petition may require that] an election under Section
  26.08 of that code must be held to determine whether or not to
  approve [reduce] the tax rate adopted by the board for that year [to
  the rollback tax rate].
         [(b)     To the extent a conflict exists between this section
  and a provision of the Tax Code, the provision of the Tax Code
  prevails.]
         Sec. 3828.157.  INAPPLICABILITY OF CERTAIN TAX CODE
  PROVISIONS. Sections 26.04, 26.05, and 26.08 [26.07], Tax Code, do
  not apply to a tax imposed under Section 3828.153 or 3828.156.
         Sec. 8876.152.  APPLICABILITY OF CERTAIN TAX PROVISIONS.
  (a)  Sections 26.04, 26.05, 26.06, 26.061, and 26.08 [26.07], Tax
  Code, do not apply to a tax imposed by the district.
         (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 74.  Section 49.107(g), Water Code, is amended to
  read as follows:
         (g)  Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax
  Code, do not apply to a tax levied and collected under this section
  or an ad valorem tax levied and collected for the payment of the
  interest on and principal of bonds issued by a district.
         SECTION 75.  Section 49.108(f), Water Code, is amended to
  read as follows:
         (f)  Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax
  Code, do not apply to a tax levied and collected for payments made
  under a contract approved in accordance with this section.
         SECTION 76.  Sections 49.236(a) and (d), Water Code, as
  added by Chapter 335 (S.B. 392), Acts of the 78th Legislature,
  Regular Session, 2003, are 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 exceeds the
  voter-approved tax rate, a description of the purpose of the
  proposed tax increase; and
               (3)  contain a statement in substantially the following
  form:
  "NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
         "If operation and maintenance taxes on the average residence
  homestead increase by more than 2.5 [eight] percent, [the qualified
  voters of the district by petition may require that] an election
  must be held to determine whether to ratify [reduce] the operation
  and maintenance tax rate [to the rollback tax rate] under Section
  49.236(d), Water Code."
         (d)  If the governing body of a district adopts a combined
  debt service, operation and maintenance, and contract tax rate that
  exceeds the voter-approved tax rate, [would impose more than 1.08
  times the amount of tax imposed by the district in the preceding
  year on a residence homestead appraised at the average appraised
  value of a residence homestead in the district in that year,
  disregarding any homestead exemption available only to disabled
  persons or persons 65 years of age or older, the qualified voters of
  the district by petition may require that] an election must be held
  to determine whether [or not] to ratify [reduce] the tax rate
  adopted for the current year [to the rollback tax rate] in
  accordance with the procedures provided by Sections 26.08(b), (c),
  and (d) [26.07(b)-(g) and 26.081], Tax Code. For purposes of
  Sections 26.08(b), (c), and (d), Tax Code, [26.07(b)-(g)] and this
  section [subsection], the voter-approved [rollback] tax rate is the
  sum of the following tax rates:
               (1)  the current year's debt service tax rate;
               (2)  the current year's [and] contract tax rate; and
               (3)  [rates plus] the operation and maintenance tax
  rate that would impose 1.025 [1.08] times the amount of the
  operation and maintenance tax imposed by the district in the
  preceding year on a residence homestead appraised at the average
  appraised value of a residence homestead in the district in that
  year, disregarding any homestead exemption available only to
  disabled persons or persons 65 years of age or older.
         SECTION 77.  Section 6B(f), Chapter 1472, Acts of the 77th
  Legislature, Regular Session, 2001, is amended to read as follows:
         (f)  The district may provide that payments required by any
  of the district's contracts, agreements, or leases may be payable
  from the sale of notes, taxes, or bonds, or any combination of
  notes, taxes, or bonds, or may be secured by a lien on or a pledge of
  any available funds, including proceeds of the district's
  maintenance tax, and may be payable subject to annual appropriation
  by the district. The district may pledge to impose and may impose a
  maintenance tax in an amount sufficient to comply with the
  district's obligations under the district's contracts, leases, and
  agreements at a maximum aggregate rate not to exceed 10 cents for
  each $100 valuation of taxable property in the district. Sections
  26.012, 26.04, 26.05, and 26.08 [26.07, and 26.012], Tax Code, do
  not apply to maintenance taxes levied and collected for payments
  under a contract, agreement, lease, time warrant, or maintenance
  note issued or executed under this section.
         SECTION 78.  The following provisions are repealed:
               (1)  Sections 403.302(m-1) and (n), Government Code;
               (2)  Section 140.010, Local Government Code;
               (3)  Section 1063.255, Special District Local Laws
  Code;
               (4)  Sections 5.103(e) and (f), 6.412(e), 22.23(c),
  26.07, 26.08(o), and 41A.06(c), Tax Code;
               (5)  Section 49.236, Water Code, as added by Chapter
  248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,
  2003; and
               (6)  Section 49.2361, Water Code.
         SECTION 79.  (a)  Section 9, Chapter 481 (S.B. 1760), Acts
  of the 84th Legislature, Regular Session, 2015, which added Section
  42.23(i), Tax Code, effective January 1, 2020, is repealed.
         (b)  This section takes effect September 1, 2019.
         SECTION 80.  Section 5.041, Tax Code, as amended by this Act,
  applies only to an appraisal review board member appointed to serve
  a term of office that begins on or after January 1, 2020.
         SECTION 81.  The comptroller of public accounts shall
  implement Section 5.043, Tax Code, as added by this Act, as soon as
  practicable after January 1, 2020.
         SECTION 82.  Sections 5.05, 5.102, 5.13, and 23.01, Tax
  Code, as amended by this Act, apply only to the appraisal of
  property for ad valorem tax purposes for a tax year beginning on or
  after January 1, 2020.
         SECTION 83.  (a)  The comptroller of public accounts 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, 2020.
         (b)  The comptroller of public accounts shall comply with
  Section 5.091, Tax Code, as amended by this Act, not later than
  January 1, 2021.
         SECTION 84.  The comptroller of public accounts shall
  prepare and make available the survey form and instructions for
  completing and submitting the form required by Section 5.104, Tax
  Code, as added by this Act, as soon as practicable after January 1,
  2020. An appraisal district is not required to provide the survey
  form or instructions under a requirement of that section until the
  form and instructions are prepared and made available by the
  comptroller of public accounts.
         SECTION 85.  Section 6.41(d-9), Tax Code, as amended by this
  Act, applies only to the appointment of appraisal review board
  members to terms beginning on or after January 1, 2021.
         SECTION 86.  Section 6.412, Tax Code, as amended by this Act,
  does not affect the eligibility of a person serving on an appraisal
  review board immediately before January 1, 2020, to continue to
  serve on the board for the term to which the member was appointed.
         SECTION 87.  Section 6.42(d), Tax Code, as added by this Act,
  applies only to a recommendation, determination, decision, or other
  action by an appraisal review board or a panel of such a board on or
  after January 1, 2020. A recommendation, determination, decision,
  or other action by an appraisal review board or a panel of such a
  board before January 1, 2020, is governed by the law as it existed
  immediately before that date, and that law is continued in effect
  for that purpose.
         SECTION 88.  Section 11.4391(a), Tax Code, as amended by
  this Act, applies only to ad valorem taxes imposed for a tax year
  beginning on or after January 1, 2020.
         SECTION 89.  (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), 26.05(d-1) and (d-2), 26.17, and 26.18,
  Tax Code, as added by this Act, beginning with the 2021 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), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax Code, as
  added by this Act, beginning with the 2022 tax year.
         SECTION 90.  (a)  Not later than the 30th day after the date
  this section takes effect:
               (1)  the designated officer or employee of each taxing
  unit shall submit to the county assessor-collector for each county
  in which all or part of the territory of the taxing unit is located
  the worksheets used by the designated officer or employee to
  calculate the effective and voter-approved tax rates of the taxing
  unit for the 2015-2019 tax years; and
               (2)  the county assessor-collector for each county
  shall post the worksheets submitted to the county
  assessor-collector under Subdivision (1) of this subsection on the
  Internet website of the county.
         (b)  This section takes effect immediately if this Act
  receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.  
  If this Act does not receive the vote necessary for immediate
  effect, this section takes effect on the 91st day after the last day
  of the legislative session.
         SECTION 91.  A taxing unit that does not own, operate, or
  control an Internet website is not required to comply with Sections
  26.05(b)(2) and 26.065(b), Tax Code, as amended by this Act, until
  the first tax year in which the taxing unit is required by law to
  maintain or have access to an Internet website.
         SECTION 92.  Section 33.08(b), Tax Code, as amended by this
  Act, applies only to taxes that become delinquent on or after
  January 1, 2020.  Taxes that become delinquent before that date are
  governed by the law as it existed immediately before that date, and
  that law is continued in effect for that purpose.
         SECTION 93.  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, 2020.  A
  challenge under Chapter 41, Tax Code, for which a challenge
  petition was filed before January 1, 2020, 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 94.  Sections 41.45 and 41.66(k), Tax Code, as
  amended by this Act, and Section 41.66(k-1), Tax Code, as added by
  this Act, apply only to a protest filed under Chapter 41, Tax Code,
  on or after January 1, 2021. A protest filed under that chapter
  before January 1, 2021, 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 95.  Sections 41.46, 41.461, 41.47, 41.66(h), (i),
  and (j), and 41.67, Tax Code, as amended by this Act, and Sections
  41.66(j-1) and (p), Tax Code, as added by this Act, apply only to a
  protest for which the notice of protest was filed by a property
  owner or the designated agent of the owner with the appraisal review
  board established for an appraisal district on or after January 1,
  2020.
         SECTION 96.  Section 41.71, Tax Code, as amended by this Act,
  applies only to a hearing on a protest under Chapter 41, Tax Code,
  that is scheduled on or after January 1, 2020. A hearing on a
  protest under Chapter 41, Tax Code, that is scheduled before
  January 1, 2020, is governed by the law in effect on the date the
  hearing was scheduled, and that law is continued in effect for that
  purpose.
         SECTION 97.  Section 41A.03(a), Tax Code, as amended by this
  Act, applies only to an appeal of an appraisal review board order
  that a property owner receives notice of on or after the effective
  date of this Act.  An appeal of an appraisal review board order that
  a property owner receives notice of before the effective date of
  this Act is governed by the law in effect immediately before the
  effective date of this Act, and that law is continued in effect for
  that purpose.
         SECTION 98.  Sections 41A.05 and 41A.07, Tax Code, as
  amended by this Act, apply only to a request for binding arbitration
  received by the comptroller of public accounts from an appraisal
  district on or after January 1, 2020.
         SECTION 99.  Section 41A.09, Tax Code, as amended by this
  Act, applies only to an appeal through binding arbitration under
  Chapter 41A, Tax Code, that is requested on or after January 1,
  2020.
         SECTION 100.  Section 42.24, Tax Code, as amended by this
  Act, applies only to an appeal under Chapter 42, Tax Code, that is
  filed on or after January 1, 2020.
         SECTION 101.  The changes in law made by this Act in the
  qualifications of persons serving as arbitrators in binding
  arbitrations of appeals of appraisal review board orders do not
  affect the entitlement of a person serving as an arbitrator
  immediately before January 1, 2020, to continue to serve as an
  arbitrator and to conduct hearings on arbitrations until the person
  is required to renew the person's agreement with the comptroller of
  public accounts to serve as an arbitrator. The changes in law apply
  only to a person who initially qualifies to serve as an arbitrator
  or who renews the person's agreement with the comptroller of public
  accounts to serve as an arbitrator on or after January 1, 2020.
  This Act does not prohibit a person who is serving as an arbitrator
  on January 1, 2020, from renewing the person's agreement with the
  comptroller of public accounts to serve as an arbitrator if the
  person has the qualifications required for an arbitrator under the
  Tax Code as amended by this Act.
         SECTION 102.  (a)  Not later than the 30th day after the date
  this section takes effect, the comptroller of public accounts shall
  mail a written notice to each appraisal district and the assessor
  for each taxing unit in this state of:
               (1)  the deadline for complying with each new
  requirement, duty, or function imposed by this Act on an appraisal
  district or taxing unit; and
               (2)  any change made by this Act to the deadline for
  complying with an existing requirement, duty, or function of an
  appraisal district or taxing unit.
         (b)  This section takes effect immediately if this Act
  receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.  
  If this Act does not receive the vote necessary for immediate
  effect, this section takes effect on the 91st day after the last day
  of the legislative session.
         SECTION 103.  (a)  In this section:
               (1)  "Compensation" includes a salary, wage, insurance
  benefit, retirement benefit, or similar benefit an employee
  receives as a condition of employment.
               (2)  "First responder" has the meaning assigned by
  Section 504.019, Labor Code.
               (3)  "Taxing unit" has the meaning assigned by Section
  1.04, Tax Code.
         (b)  This section applies only to the fiscal year of a taxing
  unit that begins in 2020.
         (c)  The governing body of a taxing unit may not adopt a
  budget for a fiscal year or take any other action that has the
  effect of decreasing the total compensation to which a first
  responder employed by the taxing unit was entitled in the preceding
  fiscal year of the taxing unit.
         SECTION 104.  A reference in law to the rollback tax rate is
  a reference to the voter-approved tax rate described by Chapter 26,
  Tax Code, as amended by this Act.
         SECTION 105.  (a)  Except as otherwise provided by this Act,
  this Act takes effect January 1, 2020.
         (b)  The following provisions take effect September 1, 2020:
               (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, 2021:
               (1)  Sections 25.19(b-3) and (b-4), Tax Code, as added
  by this Act;
               (2)  Sections 26.04(d-1), (d-2), (d-3), (e-2), (e-3),
  (e-4), and (e-5), Tax Code, as added by this Act;
               (3)  Sections 26.04(e-1) and (g), Tax Code, as amended
  by this Act;
               (4)  Sections 26.05(d-1) and (d-2), Tax Code, as added
  by this Act; and
               (5)  Section 26.05(e), Tax Code, as amended by this
  Act.
         (d)  Sections 25.19(b) and (i), Tax Code, as amended by this
  Act, take effect January 1, 2022.
 
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