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


Bill Title: Relating to ad valorem taxation; authorizing fees.

Spectrum: Partisan Bill (Republican 82-3)

Status: (Passed) 2019-06-12 - See remarks for effective date [SB2 Detail]

Download: Texas-2019-SB2-Enrolled.html
 
 
  S.B. No. 2
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AN ACT
  relating to ad valorem taxation; authorizing fees.
         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 Transparency Act of 2019.
         SECTION 2.  Chapter 1, Tax Code, is amended by adding Section
  1.045 to read as follows:
         Sec. 1.045.  REFERENCE TO CERTAIN TERMS IN LAW. Unless the
  context indicates otherwise:
               (1)  a reference in law to a taxing unit's effective
  maintenance and operations rate is a reference to the taxing unit's
  no-new-revenue maintenance and operations rate, as defined by
  Chapter 26;
               (2)  a reference in law to a taxing unit's effective tax
  rate is a reference to the taxing unit's no-new-revenue tax rate, as
  defined by Chapter 26; and
               (3)  a reference in law to a taxing unit's rollback tax
  rate is a reference to the taxing unit's voter-approval tax rate, as
  defined by Chapter 26.
         SECTION 3.  Section 1.07(a), Tax Code, is amended to read as
  follows:
         (a)  An official or agency required by this title to deliver
  a notice to a property owner may deliver the notice by regular
  first-class mail, with postage prepaid, unless this section or
  another provision of this title requires or authorizes a different
  method of delivery or the parties agree that the notice must be
  delivered as provided by Section 1.085 or 1.086.
         SECTION 4.  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 5.  Chapter 1, Tax Code, is amended by adding Section
  1.086 to read as follows:
         Sec. 1.086.  DELIVERY OF CERTAIN NOTICES BY E-MAIL.  (a)  On
  the written request of the owner of a residential property that is
  occupied by the owner as the owner's principal residence, the chief
  appraiser of the appraisal district in which the property is
  located shall send each notice required by this title related to the
  following to the e-mail address of the owner:
               (1)  a change in value of the property;
               (2)  the eligibility of the property for an exemption;
  or
               (3)  the grant, denial, cancellation, or other change
  in the status of an exemption or exemption application applicable
  to the property. 
         (b)  A property owner must provide the e-mail address to
  which the chief appraiser must send the notices described by
  Subsection (a) in a request made under that subsection.
         (c)  A chief appraiser who delivers a notice electronically
  under this section is not required to mail the same notice to the
  property owner.
         (d)  A request made under this section remains in effect
  until revoked by the property owner in a written revocation filed
  with the chief appraiser.
         (e)  After a property owner makes a request under this
  section and before a chief appraiser may deliver a notice
  electronically under this section, the chief appraiser must send an
  e-mail to the address provided by the property owner confirming the
  owner's request to receive notices electronically. 
         (f)  The chief appraiser of an appraisal district that
  maintains an Internet website shall provide a form on the website
  that a property owner may use to electronically make a request under
  this section. 
         SECTION 6.  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. 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, assessors, 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 7.  Sections 5.041(b), (c), (e-1), and (e-3), 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 eight 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 for each [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 for each 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 four 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.
         (e-3)  The comptroller may contract with service providers
  to assist with the duties imposed under Subsection (e-1), but the
  course required by that subsection 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 continuing education course, but the
  fee may not exceed $50 for each 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 for each
  person trained.
         SECTION 8.  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.  If the training is provided to a person other than a
  person who has agreed to serve as an arbitrator under Chapter 41A,
  the comptroller may assess a fee not to 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 9.  Section 5.05, Tax Code, is amended by adding
  Subsections (c-1) and (c-2) 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.
         (c-2)  Appraisal manuals required  by law to be prepared and
  issued by the comptroller for the purpose of determining the market
  value of property shall be prepared based on generally accepted
  appraisal methods and techniques.
         SECTION 10.  Section 5.07, Tax Code, is amended by adding
  Subsections (f), (g), (h), (i), and (j) 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-approval tax rate for the taxing unit as required by Chapter
  26; and
               (2)  school district to:
                     (A)  calculate and submit the no-new-revenue tax
  rate and the voter-approval tax rate for the district as required by
  Chapter 26; and
                     (B)  submit 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, as applicable:
                     (A)  the taxing unit's certified appraisal roll;
  or
                     (B)  the certified estimate of taxable value of
  property in the taxing unit prepared under Section 26.01(a-1); 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 this section.  The comptroller shall update the
  forms as necessary to reflect formatting or other nonsubstantive
  changes.
         (i)  The comptroller may revise the forms to reflect
  substantive 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, taxing units or
  persons designated by taxing units, and assessors. 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.
         (j)  A meeting of the committee held under Subsection (i) is
  not subject to the requirements of Chapter 551, Government Code.
         SECTION 11.  Section 5.09, Tax Code, is amended by amending
  Subsection (a) and adding Subsection (a-1) to read as follows:
         (a)  The comptroller shall prepare a biennial report of the
  total appraised values and taxable values of taxable property by
  category and the tax rates of each county, municipality, special
  district, and school district in effect for the two years preceding
  the year in which the report is prepared.
         (a-1)  The comptroller shall:
               (1)  prescribe the format by which an appraisal
  district or taxing unit must submit information under this section
  to the comptroller;
               (2)  collect and review in detail the information
  submitted that relates to each county, municipality, and school
  district; and
               (3)  collect and review the information submitted that
  relates to each special district.
         SECTION 12.  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 13.  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 any appraisal manuals required by law to be 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 any appraisal
  manuals required by law to be 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 14.  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:
               (1)  prepare an appraisal review board survey that
  allows an individual described by Subsection (b) to submit comments
  and suggestions to the comptroller regarding an appraisal review
  board;
               (2)  prepare instructions for completing and
  submitting the survey; and
               (3)  implement and maintain a method that allows an
  individual described by Subsection (b) to electronically complete
  and submit the survey through a uniform resource locator (URL)
  address.
         (b)  The following individuals who attend a hearing in person
  or by telephone conference call on a motion filed under Section
  25.25 to correct the appraisal roll or a protest under Chapter 41
  may complete and submit a survey under this section:
               (1)  a property owner whose property is the subject of
  the motion or protest;
               (2)  the designated agent of the owner; or
               (3)  a designated representative of the appraisal
  district in which the motion or protest is filed.
         (c)  The survey 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 to each property
  owner or designated agent of the owner who is authorized to submit a
  survey under this section a notice that states that the owner or
  agent:
               (1)  is entitled to complete and submit the survey;
               (2)  may submit the survey to the comptroller:
                     (A)  in person;
                     (B)  by mail;
                     (C)  by electronic mail; or
                     (D)  through the uniform resource locator (URL)
  address described by Subsection (a)(3); and
               (3)  may obtain a paper copy of the survey and
  instructions for completing the survey at the appraisal office.
         (e)  The notice described by Subsection (d) must include the
  uniform resource locator (URL) address described by Subsection
  (a)(3).
         (f)  An appraisal district must provide the notice described
  by Subsection (d) to a property owner or the designated agent of the
  owner:
               (1)  at or before the first hearing on the motion or
  protest described by Subsection (b) by the appraisal review board
  established for the appraisal district or by a panel of the board;
  and
               (2)  with each order under Section 25.25 or 41.47
  determining a motion or protest, as applicable, delivered by the
  board or a panel of the board.
         (g)  At or before the first hearing on the motion or protest
  described by Subsection (b) by the appraisal review board
  established for the appraisal district or by a panel of the board,
  the board or panel must provide verbal notice to the property owner
  or designated agent of the owner of the owner or agent's right to
  complete and submit the survey.
         (h)  Notwithstanding Subsections (d), (f), and (g), if an
  appraisal district provides the notice described by Subsection (d),
  or an appraisal review board provides the verbal notice required by
  Subsection (g), to a property owner or the designated agent of the
  owner at or before a hearing on a motion or protest described by
  Subsection (b), the appraisal district or board, as applicable, is
  not required to provide another notice in the same manner to the
  owner or agent at or before another hearing on a motion or protest
  held on the same day.
         (i)  An individual who elects to submit the survey must
  submit the survey to the comptroller as provided by this section.  
  An individual may submit only one survey for each hearing.
         (j)  The comptroller shall allow an individual to submit a
  survey to the comptroller in the following manner:
               (1)  in person;
               (2)  by mail;
               (3)  by electronic mail; or
               (4)  through the uniform resource locator (URL) address
  described by Subsection (a)(3).
         (k)  An appraisal district may not require a property owner
  or the designated agent of the owner to complete a survey at the
  appraisal office.
         (l)  The comptroller shall issue an annual report that
  summarizes the information included in the surveys submitted during
  the preceding tax year. The report may not disclose the identity of
  an individual who submitted a survey.
         (m)  The comptroller may adopt rules necessary to implement
  this section.
         SECTION 15.  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 any appraisal manuals required by law to be
  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 16.  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 17.  Subchapter A, Chapter 6, Tax Code, is amended by
  adding Section 6.054 to read as follows:
         Sec. 6.054.  RESTRICTION ON EMPLOYMENT BY APPRAISAL
  DISTRICT. An individual may not be employed by an appraisal
  district if the individual is:
               (1)  an officer of a taxing unit that participates in
  the appraisal district; or
               (2)  an employee of a taxing unit that participates in
  the appraisal district.
         SECTION 18.  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 19.  Subchapter A, Chapter 6, Tax Code, is amended by
  adding Section 6.16 to read as follows:
         Sec. 6.16.  RESIDENTIAL PROPERTY OWNER ASSISTANCE. (a)  The
  chief appraiser of an appraisal district may maintain a list of the
  following individuals who have designated themselves as an
  individual who will provide free assistance to an owner of
  residential property that is occupied by the owner as the owner's
  principal residence:
               (1)  a real estate broker or sales agent licensed under
  Chapter 1101, Occupations Code;
               (2)  a real estate appraiser licensed or certified
  under Chapter 1103, Occupations Code; or
               (3)  a property tax consultant registered under Chapter
  1152, Occupations Code. 
         (b)  On the request of an owner described by Subsection (a),
  a chief appraiser who maintains a list under this section shall
  provide to the owner a copy of the list.
         (c)  A list must:
               (1)  be organized by county;
               (2)  be available on the appraisal district's Internet
  website, if the appraisal district maintains a website; and
               (3)  provide the name, contact information, and job
  title of each individual who will provide free assistance.
         (d)  A person must designate himself or herself as an
  individual who will provide free assistance by completing a form
  prescribed by the chief appraiser and submitting the form to the
  chief appraiser.
         SECTION 20.  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 21.  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 22.  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 23.  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 24.  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 as determined by the
  appraisal district equal to or greater than the minimum eligibility
  amount determined as provided by Subsection (g); 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.
         (g)  By February 1 or as soon thereafter as practicable, the
  comptroller shall determine the minimum eligibility amount for the
  current tax year for purposes of Subsection (b)(1) and publish that
  amount in the Texas Register. The minimum eligibility amount for
  the 2020 tax year is $50 million. For each succeeding tax year, the
  minimum eligibility amount is equal to the minimum eligibility
  amount for the preceding tax year as adjusted by the comptroller to
  reflect the inflation rate.
         (h)  In this section:
               (1)  "Consumer price index" means the Consumer Price
  Index for All Urban Consumers (CPI-U), U.S. City Average, published
  by the Bureau of Labor Statistics of the United States Department of
  Labor.
               (2)  "Inflation rate" means the amount, expressed in
  decimal form rounded to the nearest thousandth, computed by
  determining the percentage change in the consumer price index for
  the preceding calendar year as compared to the consumer price index
  for the calendar year preceding that calendar year.
         SECTION 25.  Section 11.24, Tax Code, is amended to read as
  follows:
         Sec. 11.24.  HISTORIC SITES. (a)  The governing body of a
  taxing unit by official action of the body adopted in the manner
  required by law for official actions may exempt from taxation part
  or all of the assessed value of a structure or archeological site
  and the land necessary for access to and use of the structure or
  archeological site, if the structure or archeological site is:
               (1)  designated as a Recorded Texas Historic Landmark
  under Chapter 442, Government Code, or a state archeological
  landmark under Chapter 191, Natural Resources Code, by the Texas
  Historical Commission; or
               (2)  designated as a historically or archeologically
  significant site in need of tax relief to encourage its
  preservation pursuant to an ordinance or other law adopted by the
  governing body of the taxing unit.
         (b)  The governing body of a taxing unit may not repeal or
  reduce the amount of an exemption granted under Subsection (a) for a
  property that otherwise qualifies for the exemption unless:
               (1)  the owner of the property consents to the repeal or
  reduction; or 
               (2)  the taxing unit provides written notice of the
  repeal or reduction to the owner not later than five years before
  the date the governing body repeals or reduces the exemption.
         SECTION 26.  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 27.  Section 22.23(d), Tax Code, is amended to read
  as follows:
         (d)  Notwithstanding any other provision of this section,
  rendition statements and property reports required to be filed by a
  property owner [for property] regulated by the Public Utility
  Commission of Texas, the Railroad Commission of Texas, the federal
  Surface Transportation Board, or the Federal Energy Regulatory
  Commission must be delivered to the chief appraiser not later than
  April 30, except as provided by Section 22.02.  On written request
  by the property owner, the [The] chief appraiser shall extend the
  filing deadline to May 15. The chief appraiser may further extend
  the [filing] deadline an additional 15 days for good cause shown in
  writing by the property owner.
         SECTION 28.  Section 23.01, Tax Code, is amended by adding
  Subsection (h) to read as follows:
         (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; and
               (4)  a publication that includes information related to
  mass appraisal.
         SECTION 29.  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 30.  Chapter 25, Tax Code, is amended by adding
  Sections 25.192 and 25.193 to read as follows:
         Sec. 25.192.  NOTICE OF RESIDENCE HOMESTEAD EXEMPTION
  ELIGIBILITY. (a)  This section applies only to residential
  property that has not qualified for a residence homestead exemption
  in the current tax year.
         (b)  If the records of the appraisal district indicate that
  the address of the property is also the address of the owner of the
  property, the chief appraiser must send to the property owner a
  notice that contains:
               (1)  the following statement in boldfaced 18-point type
  at the top of the first page of the notice:  "NOTICE:  A residence
  homestead exemption from ad valorem taxation is NOT currently being
  allowed on the property listed below.  However, our records show
  that this property may qualify for a residence homestead exemption,
  which will reduce your taxes.";
               (2)  following the statement described by Subdivision
  (1), the following statement in 12-point type:  "According to the
  records of the appraisal district, the property described in this
  notice may be your primary residence and may qualify for a residence
  homestead exemption from ad valorem taxation.  If the property is
  your home and you occupy it as your primary residence, the property
  likely qualifies for one or more residence homestead exemptions,
  which will reduce the amount of taxes imposed on the property.  The
  form needed to apply for a residence homestead exemption is
  enclosed.  Although the form may state that the deadline for filing
  an application for a residence homestead exemption is April 30, a
  late application for a residence homestead exemption will be
  accepted if filed before February 1, (insert year application must
  be filed).  There is no fee or charge for filing an application or a
  late application for a residence homestead exemption."; and
               (3)  following the statement described by Subdivision
  (2), the address to which the notice is sent.
         (c)  The notice required by this section must be accompanied
  by an application form for a residence homestead exemption.
         (d)  If a property owner has elected to receive notices by
  e-mail as provided by Section 1.086, the notice required by this
  section must be sent in that manner separately from any other notice
  sent to the property owner by the chief appraiser. 
         Sec. 25.193.  NOTICE OF CERTAIN CANCELED OR REDUCED
  EXEMPTIONS. (a)  By April 1 or as soon thereafter as practicable if
  the property is a single-family residence that qualifies for an
  exemption under Section 11.13, or by May 1 or as soon thereafter as
  practicable in connection with residential property that does not
  qualify for an exemption under Section 11.13, the chief appraiser
  shall deliver a clear and understandable written notice to a
  property owner if an exemption or partial exemption that was
  approved for the preceding year was canceled or reduced for the
  current year.
         (b)  If a property owner has elected to receive notices by
  e-mail as provided by Section 1.086, for property described by that
  section, the notice required by this section must be sent in that
  manner regardless of whether the information was also included in a
  notice under Section 25.19 and must be sent separately from any
  other notice sent to the property owner by the chief appraiser.
         SECTION 31.  Section 26.01, Tax Code, is amended by adding
  Subsection (a-1) to read as follows:
         (a-1)  If by July 20 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
  not later than July 25 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 32.  Section 26.012, Tax Code, is amended by adding
  Subdivisions (8-a) and (19) and amending Subdivisions (10) and (13)
  to read as follows:
               (8-a)  "De minimis rate" means the rate equal to the sum
  of:
                     (A)  a taxing unit's no-new-revenue maintenance
  and operations rate;
                     (B)  the rate that, when applied to a taxing
  unit's current total value, will impose an amount of taxes equal to
  $500,000; and
                     (C)  a taxing unit's current debt rate.
               (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-approval tax [rollback] rate, as certified by the collector
  under Section 26.04(b) [of this code].
               (13)  "Last year's levy" means the total of:
                     (A)  the amount of taxes that would be generated
  by multiplying the total tax rate adopted by the governing body in
  the preceding year by the total taxable value of property on the
  appraisal roll for the preceding year, including:
                           (i)  taxable value that was reduced in an
  appeal under Chapter 42; [and]
                           (ii)  all appraisal roll supplements and
  corrections other than corrections made pursuant to Section
  25.25(d), as of the date of the calculation, except that last year's
  taxable value for a school district excludes the total value of
  homesteads that qualified for a tax limitation as provided by
  Section 11.26 and last year's taxable value for a county,
  municipality, or junior college district excludes the total value
  of homesteads that qualified for a tax limitation as provided by
  Section 11.261; and
                           (iii)  the portion of taxable value of
  property that is the subject of an appeal under Chapter 42 on July
  25 that is not in dispute; and
                     (B)  the amount of taxes refunded by the taxing
  unit in the preceding year for tax years before that year.
               (19)  "Special taxing unit" means:
                     (A)  a taxing unit, other than a school district,
  for which the maintenance and operations tax rate proposed for the
  current tax year is 2.5 cents or less per $100 of taxable value;
                     (B)  a junior college district; or
                     (C)  a hospital district.
         SECTION 33.  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 34.  Chapter 26, Tax Code, is amended by adding
  Section 26.013 to read as follows:
         Sec. 26.013.  UNUSED INCREMENT RATE. (a)  In this section:
               (1)  "Actual tax rate" means a taxing unit's actual tax
  rate used to levy taxes in the applicable preceding tax year.
               (2)  "Voter-approval tax rate" means a taxing unit's
  voter-approval tax rate in the applicable preceding tax year less
  the unused increment rate for that preceding tax year.
               (3)  "Year 1" means the third tax year preceding the
  current tax year.
               (4)  "Year 2" means the second tax year preceding the
  current tax year.
               (5)  "Year 3" means the tax year preceding the current
  tax year.
         (b)  In this chapter, "unused increment rate" means the
  greater of:
               (1)  zero; or
               (2)  the rate expressed in dollars per $100 of taxable
  value calculated according to the following formula:
         UNUSED INCREMENT RATE = (YEAR 1 VOTER-APPROVAL TAX
  RATE - YEAR 1 ACTUAL TAX RATE) + (YEAR 2 VOTER-APPROVAL
  TAX RATE - YEAR 2 ACTUAL TAX RATE) + (YEAR 3
  VOTER-APPROVAL TAX RATE - YEAR 3 ACTUAL TAX RATE)
         (c)  Notwithstanding Subsection (b)(2), for each tax year
  before the 2020 tax year, the difference between the taxing unit's
  voter-approval tax rate and actual tax rate is considered to be
  zero.  This subsection expires December 31, 2022.
         SECTION 35.  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-APPROVAL [ROLLBACK] TAX
  RATES.
         SECTION 36.  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-approval 
  [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-approval [Rollback] tax rate" means a rate
  expressed in dollars per $100 of taxable value calculated according
  to the following applicable formula:
                     (A)  for a special taxing unit:
         VOTER-APPROVAL [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 special taxing
  unit:
         VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE
  AND OPERATIONS RATE x 1.035) + (CURRENT DEBT RATE +
  UNUSED INCREMENT RATE)
         (c-1)  Notwithstanding any other provision of this section,
  the governing body of a taxing unit other than a special taxing unit
  may direct the designated officer or employee to calculate the
  voter-approval tax rate of the taxing unit in the manner provided
  for a special 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-approval tax rate in the manner provided by this subsection
  until the earlier of:
               (1)  the second 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 third 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-approval 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-approval 
  [rollback] tax rate for a county is the sum of the voter-approval 
  [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-approval tax rate.
         (d-2)  The designated officer or employee may not submit the
  no-new-revenue tax rate and the voter-approval tax rate to the
  governing body of the taxing unit and the taxing unit may not adopt
  a tax rate until the designated officer or employee certifies on the
  tax rate calculation forms that the designated officer or employee
  has accurately calculated the tax rates and has used values that are
  the same as the values shown in the taxing unit's certified
  appraisal roll in performing the calculations.
         (d-3)  As soon as practicable after the designated officer or
  employee calculates the no-new-revenue tax rate and the
  voter-approval tax rate of the taxing unit, the designated officer
  or employee shall submit the tax rate calculation forms used in
  calculating 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 post
  prominently on the home page of the taxing unit's Internet website 
  [deliver by mail to each property owner in the unit or publish in a
  newspaper] in the form prescribed by the comptroller:
               (1)  the no-new-revenue [effective] tax rate, the
  voter-approval [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; and
               (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 effective tax rate would result in an increase or decrease,
  as applicable, in the amount of taxes imposed by the unit as
  compared to last year's levy, and the amount of the increase or
  decrease;
               [(6)     in the year that a taxing unit calculates an
  adjustment under Subsection (i) or (j), a schedule that includes
  the following elements:
                     [(A)     the name of the unit discontinuing the
  department, function, or activity;
                     [(B)     the amount of property tax revenue spent by
  the unit listed under Paragraph (A) to operate the discontinued
  department, function, or activity in the 12 months preceding the
  month in which the calculations required by this chapter are made;
  and
                     [(C)     the name of the unit that operates a
  distinct department, function, or activity in all or a majority of
  the territory of a taxing unit that has discontinued operating the
  distinct department, function, or activity; and
               [(7)     in the year following the year in which a taxing
  unit raised its rollback rate as required by Subsection (j), a
  schedule that includes the following elements:
                     [(A)     the amount of property tax revenue spent by
  the unit to operate the department, function, or activity for which
  the taxing unit raised the rollback rate as required by Subsection
  (j) for the 12 months preceding the month in which the calculations
  required by this chapter are made; and
                     [(B)     the amount published by the unit in the
  preceding tax year under Subdivision (6)(B)].
         (e-1)  The tax rate certification requirements imposed by
  Subsection (d-2) and the notice requirements imposed by Subsections
  (e)(1)-(3) [(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-approval 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-approval [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 26.16, 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-approval [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-approval [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 37.  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-approval [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-APPROVAL TAX [ROLLBACK] RATE FOR SPECIAL TAXING
  UNIT = (NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND
  OPERATIONS RATE x 1.08) + (CURRENT DEBT RATE - SALES
  TAX GAIN RATE)
  or
         VOTER-APPROVAL TAX RATE FOR TAXING UNIT OTHER THAN
  SPECIAL TAXING UNIT = (NO-NEW-REVENUE MAINTENANCE AND
  OPERATIONS RATE x 1.035) + (CURRENT DEBT RATE + UNUSED
  INCREMENT 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-approval [rollback] tax rate for the
  taxing unit is calculated according to the following formula,
  regardless of whether the taxing unit levied a property tax in the
  preceding year:
         VOTER-APPROVAL TAX [ROLLBACK] RATE FOR SPECIAL 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-APPROVAL TAX RATE FOR TAXING UNIT OTHER THAN
  SPECIAL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND
  OPERATIONS EXPENSE x 1.035) / (CURRENT TOTAL VALUE -
  NEW PROPERTY VALUE)] + (CURRENT DEBT RATE + UNUSED
  INCREMENT 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-approval [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-APPROVAL [ROLLBACK] TAX RATE FOR SPECIAL TAXING
  UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
  EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL VALUE - NEW
  PROPERTY VALUE)] + CURRENT DEBT RATE
  or
         VOTER-APPROVAL TAX RATE FOR TAXING UNIT OTHER THAN
  SPECIAL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND
  OPERATIONS EXPENSE x 1.035) / (CURRENT TOTAL VALUE -
  NEW PROPERTY VALUE)] + (CURRENT DEBT RATE + UNUSED
  INCREMENT 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 special taxing unit
  may direct the designated officer or employee to calculate the
  voter-approval tax rate of the taxing unit in the manner provided
  for a special 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-approval tax rate in the manner provided by this subsection
  until the earlier of:
               (1)  the second 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 third 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-approval [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-approval [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 38.  The heading to Section 26.043, Tax Code, is
  amended to read as follows:
         Sec. 26.043.  VOTER-APPROVAL AND NO-NEW-REVENUE [EFFECTIVE]
  TAX RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
         SECTION 39.  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-approval 
  [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-approval [rollback] tax rate refers to that rate as adjusted
  under this section.
         SECTION 40.  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 41.  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, as applicable, in the notice prescribed by
  Section 26.06 or 26.061 [26.06(b) of this code].
         SECTION 42.  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, as [if]
  applicable, in the notice prescribed by Section 26.06 or 26.061 
  [26.06(b)].
         SECTION 43.  Chapter 26, Tax Code, is amended by adding
  Sections 26.0442 and 26.0443 to read as follows:
         Sec. 26.0442.  TAX RATE ADJUSTMENT FOR COUNTY INDIGENT
  DEFENSE COMPENSATION EXPENDITURES. (a)  In this section,
  "indigent defense compensation expenditures" for a tax year means
  the amount paid by a county to provide appointed counsel for
  indigent individuals in criminal or civil proceedings in accordance
  with the schedule of fees adopted under Article 26.05, Code of
  Criminal Procedure, in the period beginning on July 1 of the tax
  year preceding the tax year for which the tax is adopted and ending
  on June 30 of the tax year for which the tax is adopted, less the
  amount of any state grants received by the county during that period
  for the same purpose.
         (b)  If a county's indigent defense compensation
  expenditures exceed the amount of those expenditures for the
  preceding tax year, the no-new-revenue maintenance and operations
  rate for the county is increased by the lesser of the rates computed
  according to the following formulas:
         (Current Tax Year's Indigent Defense Compensation
  Expenditures - Preceding Tax Year's Indigent Defense
  Compensation Expenditures) / (Current Total Value -
  New Property Value)
  or
         (Preceding Tax Year's Indigent Defense Compensation
  Expenditures x 0.05) / (Current Total Value - New
  Property Value)
         (c)  The county shall include a notice of the increase in the
  no-new-revenue maintenance and operations rate provided by this
  section, including a description and the amount of indigent defense
  compensation expenditures, in the information published under
  Section 26.04(e) and, as applicable, in the notice prescribed by
  Section 26.06 or 26.061.
         Sec. 26.0443.  TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY
  HOSPITAL EXPENDITURES. (a)  In this section:
               (1)  "Eligible county hospital" means a hospital that:
                     (A)  is:
                           (i)  owned or leased by a county and operated
  in accordance with Chapter 263, Health and Safety Code; or
                           (ii)  owned or leased jointly by a
  municipality and a county and operated in accordance with Chapter
  265, Health and Safety Code; and
                     (B)  is located in an area not served by a hospital
  district created under Sections 4 through 11, Article IX, Texas
  Constitution.
               (2)  "Eligible county hospital expenditures" for a tax
  year means the amount paid by a county or municipality in the period
  beginning on July 1 of the tax year preceding the tax year for which
  the tax is adopted and ending on June 30 of the tax year for which
  the tax is adopted to maintain and operate an eligible county
  hospital.
         (b)  If a county's or municipality's eligible county hospital
  expenditures exceed the amount of those expenditures for the
  preceding tax year, the no-new-revenue maintenance and operations
  rate for the county or municipality, as applicable, is increased by
  the lesser of the rates computed according to the following
  formulas:
         (Current Tax Year's Eligible County Hospital
  Expenditures - Preceding Tax Year's Eligible County
  Hospital Expenditures) / (Current Total Value - New
  Property Value)
  or
         (Preceding Tax Year's Eligible County Hospital
  Expenditures x 0.08) / (Current Total Value - New
  Property Value)
         (c)  The county or municipality shall include a notice of the
  increase in the no-new-revenue maintenance and operations rate
  provided by this section, including a description and amount of
  eligible county hospital expenditures, in the information
  published under Section 26.04(e) and, as applicable, in the notice
  prescribed by Section 26.06 or 26.061.
         SECTION 44.  The heading to Section 26.045, Tax Code, is
  amended to read as follows:
         Sec. 26.045.  VOTER-APPROVAL TAX RATE [ROLLBACK] RELIEF FOR
  POLLUTION CONTROL REQUIREMENTS.
         SECTION 45.  Sections 26.045(a), (c), and (i), Tax Code, are
  amended to read as follows:
         (a)  The voter-approval [rollback] tax rate for a political
  subdivision of this state is increased by the rate that, if applied
  to the [total] current total value, would impose an amount of taxes
  equal to the amount the political subdivision will spend out of its
  maintenance and operation funds under Section 26.012(16) to pay for
  a facility, device, or method for the control of air, water, or land
  pollution that is necessary to meet the requirements of a permit
  issued by the Texas Commission on Environmental Quality.
         (c)  To receive an adjustment to the voter-approval
  [rollback] tax rate under this section, a political subdivision
  shall present information to the executive director of the Texas
  Commission on Environmental Quality in a permit application or in a
  request for any exemption from a permit that would otherwise be
  required detailing:
               (1)  the anticipated environmental benefits from the
  installation of the facility, device, or method for the control of
  air, water, or land pollution;
               (2)  the estimated cost of the pollution control
  facility, device, or method; and
               (3)  the purpose of the installation of the facility,
  device, or method, and the proportion of the installation that is
  pollution control property.
         (i)  A political subdivision of the state seeking an
  adjustment in its voter-approval [rollback] tax rate under this
  section shall provide to its tax assessor a copy of the letter
  issued by the executive director of the Texas Commission on
  Environmental Quality under Subsection (d).  The tax assessor shall
  accept the copy of the letter from the executive director as
  conclusive evidence that the facility, device, or method is used
  wholly or partly as pollution control property and shall adjust the
  voter-approval [rollback] tax rate for the political subdivision as
  provided for by Subsection (a).
         SECTION 46.  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-approval 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 described by [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-approval [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-approval [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(f).
         (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 described by Section 26.04(e)(3)(C) as
  required by Subsection (a)(1) of this section. The comptroller
  shall prescribe 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-approval [rollback] tax rate of the district shall be
  calculated based on the certified estimate of taxable value.
         SECTION 47.  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 48.  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 fifth [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-approval tax rate of the taxing unit, the
  notice must contain a statement in the following form:
  "NOTICE OF PUBLIC HEARING ON TAX INCREASE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVAL TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approval tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to seek
  voter approval of the rate.
         "The proposed tax rate is greater than the no-new-revenue tax
  rate. This means that (name of taxing unit) is proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is also greater than the
  voter-approval tax rate. If (name of taxing unit) adopts the
  proposed tax rate, (name of taxing unit) is required to hold an
  election so that the voters may accept or reject the proposed tax
  rate. If a majority of the voters reject the proposed tax rate, the
  tax rate of the (name of taxing unit) will be the voter-approval tax
  rate. The election will be held on (date of election). You may
  contact the (name of office responsible for administering the
  election) for information about voting locations.  The hours of
  voting on election day are (voting hours).
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax increase or, if one
  or more were absent, indicating the absences.)
         "The 86th Texas Legislature modified the manner in which the
  voter-approval tax rate is calculated to limit the rate of growth of
  property taxes in the state."
         (b-2)  If the proposed tax rate exceeds the no-new-revenue
  tax rate but does not exceed the voter-approval tax rate of the
  taxing unit, the notice must contain a statement in the following
  form:
  "NOTICE OF PUBLIC HEARING ON TAX INCREASE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVAL TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approval tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to seek
  voter approval of the rate.
         "The proposed tax rate is greater than the no-new-revenue tax
  rate. This means that (name of taxing unit) is proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is not greater than the voter-approval
  tax rate. As a result, (name of taxing unit) is not required to hold
  an election at which voters may accept or reject the proposed tax
  rate.  However, you may express your support for or opposition to
  the proposed tax rate by contacting the members of the (name of
  governing body) of (name of taxing unit) at their offices or by
  attending the public hearing mentioned above.
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax increase or, if one
  or more were absent, indicating the absences.)
         "The 86th Texas Legislature modified the manner in which the
  voter-approval tax rate is calculated to limit the rate of growth of
  property taxes in the state."
         (b-3)  If the proposed tax rate does not exceed the
  no-new-revenue tax rate but exceeds the voter-approval tax rate of
  the taxing unit, the notice must contain a statement in the
  following form:
  "NOTICE OF PUBLIC HEARING ON TAX RATE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVAL TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approval tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to seek
  voter approval of the rate.
         "The proposed tax rate is not greater than the no-new-revenue
  tax rate. This means that (name of taxing unit) is not proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is greater than the voter-approval tax
  rate. If (name of taxing unit) adopts the proposed tax rate, (name
  of taxing unit) is required to hold an election so that the voters
  may accept or reject the proposed tax rate. If a majority of the
  voters reject the proposed tax rate, the tax rate of the (name of
  taxing unit) will be the voter-approval tax rate. The election will
  be held on (date of election). You may contact the (name of office
  responsible for administering the election) for information about
  voting locations.  The hours of voting on election day are (voting
  hours).
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax rate or, if one or
  more were absent, indicating the absences.)
         "The 86th Texas Legislature modified the manner in which the
  voter-approval tax rate is calculated to limit the rate of growth of
  property taxes in the state."
         (b-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)  The governing body may vote on the proposed tax rate at
  the public hearing. If the governing body does not vote on the
  proposed tax rate at the public hearing, [At the public hearings]
  the governing body shall announce at the public hearing the date,
  time, and place of the meeting at which it will vote on the proposed
  tax rate.  [After each hearing the governing body shall give notice
  of the meeting at which it will vote on the proposed tax rate and the
  notice shall be in the same form as prescribed by Subsections (b)
  and (c), except that it must state the following:
  ["NOTICE OF TAX REVENUE INCREASE
         ["The (name of the taxing unit) conducted public hearings on
  (date of first hearing) and (date of second hearing) on a proposal
  to increase the total tax revenues of the (name of the taxing unit)
  from properties on the tax roll in the preceding year by (percentage
  by which proposed tax rate exceeds lower of rollback tax rate or
  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)  A [The] meeting to vote on the tax increase may not be
  held [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 rollback tax rate or the effective tax rate
  by the 14th day, it must give a new notice under Subsection (d)
  before it may adopt a rate that exceeds the lower of the rollback
  tax rate or the effective tax rate.]
         SECTION 49.  Chapter 26, Tax Code, is amended by adding
  Sections 26.061, 26.062, and 26.063 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-APPROVAL 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-approval 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-APPROVAL TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approval tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to seek
  voter approval of the rate.
         "The proposed tax rate is not greater than the no-new-revenue
  tax rate. This means that (name of taxing unit) is not proposing to
  increase property taxes for the (current tax year) tax year.
         "A public meeting to vote on the proposed tax rate will be
  held on (date and time) at (meeting place).
         "The proposed tax rate is also not greater than the
  voter-approval tax rate. As a result, (name of taxing unit) is not
  required to hold an election to seek voter approval of the rate.
  However, you may express your support for or opposition to the
  proposed tax rate by contacting the members of the (name of
  governing body) of (name of taxing unit) at their offices or by
  attending the public meeting mentioned above.
         "Your taxes owed under any of the above rates can be
  calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposed tax rate or, if one or more were absent,
  indicating the absences.)
         "The 86th Texas Legislature modified the manner in which the
  voter-approval tax rate is calculated to limit the rate of growth of
  property taxes in the state."
         (c)  In addition to including the information described by
  Subsection (b), the notice must include the information described
  by Section 26.062.
         (d)  The notice required under this section must be provided
  in the manner required under Section 26.06(c).
         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.
         Sec. 26.063.  ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN
  DE MINIMIS RATE EXCEEDS VOTER-APPROVAL TAX RATE.  (a)  This section
  applies only to a taxing unit:
               (1)  that is:
                     (A)  a taxing unit other than a special taxing
  unit; or
                     (B)  a municipality with a population of less than
  30,000, regardless of whether it is a special taxing unit;
               (2)  that is required to provide notice under Section
  26.06(b-1) or (b-3); and
               (3)  for which the de minimis rate exceeds the
  voter-approval tax rate.
         (b)  This subsection applies only to a taxing unit that is
  required to hold an election under Section 26.07.  In the notice
  required to be provided by the taxing unit under Section 26.06(b-1)
  or (b-3), as applicable, the taxing unit shall:
               (1)  add the following to the end of the list of rates
  included in the notice:
         "DE MINIMIS RATE          $__________ per $100";
               (2)  substitute the following for the definition of
  "voter-approval tax rate":  "The voter-approval tax rate is the
  highest tax rate that (name of taxing unit) may adopt without
  holding an election to seek voter approval of the rate, unless the
  de minimis rate for (name of taxing unit) exceeds the
  voter-approval tax rate for (name of taxing unit).";
               (3)  add the following definition of "de minimis rate":
  "The de minimis rate is the rate equal to the sum of the
  no-new-revenue maintenance and operations rate for (name of taxing
  unit), the rate that will raise $500,000, and the current debt rate
  for (name of taxing unit)."; and
               (4)  substitute the following for the provision that
  provides notice that an election is required: "The proposed tax
  rate is greater than the voter-approval tax rate and the de minimis
  rate. If (name of taxing unit) adopts the proposed tax rate, (name
  of taxing unit) is required to hold an election so that the voters
  may accept or reject the proposed tax rate.  If a majority of the
  voters reject the proposed tax rate, the tax rate of the (name of
  taxing unit) will be the voter-approval tax rate of the (name of
  taxing unit).  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).".
         (c)  This subsection applies only to a taxing unit for which
  the qualified voters of the taxing unit may petition to hold an
  election under Section 26.075.  In the notice required to be
  provided by the taxing unit under Section 26.06(b-1) or (b-3), as
  applicable, the taxing unit shall:
               (1)  add the following to the end of the list of rates
  included in the notice:
         "DE MINIMIS RATE          $__________ per $100";
               (2)  substitute the following for the definition of
  "voter-approval tax rate":  "The voter-approval tax rate is the
  highest tax rate that (name of taxing unit) may adopt without
  holding an election to seek voter approval of the rate, unless the
  de minimis rate for (name of taxing unit) exceeds the
  voter-approval tax rate for (name of taxing unit).";
               (3)  add the following definition of "de minimis rate":
  "The de minimis rate is the rate equal to the sum of the
  no-new-revenue maintenance and operations rate for (name of taxing
  unit), the rate that will raise $500,000, and the current debt rate
  for (name of taxing unit)."; and
               (4)  substitute the following for the provision that
  provides notice that an election is required:  "The proposed tax
  rate is greater than the voter-approval tax rate but not greater
  than the de minimis rate.  However, the proposed tax rate exceeds
  the rate that allows voters to petition for an election under
  Section 26.075, Tax Code.  If (name of taxing unit) adopts the
  proposed tax rate, the qualified voters of the (name of taxing unit)
  may petition the (name of taxing unit) to require an election to be
  held to determine whether to reduce the proposed tax rate.  If a
  majority of the voters reject the proposed tax rate, the tax rate of
  the (name of taxing unit) will be the voter-approval tax rate of the
  (name of taxing unit).".
         SECTION 50.  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 51.  Section 26.07, Tax Code, is amended to read as
  follows:
         Sec. 26.07.  AUTOMATIC ELECTION TO APPROVE TAX RATE OF
  TAXING UNIT OTHER THAN SCHOOL DISTRICT [REPEAL INCREASE].  
  (a)  This section applies to [If the governing body of] a taxing
  unit other than a school district.
         (b)  If the governing body of a special taxing unit or a
  municipality with a population of 30,000 or more adopts a tax rate
  that exceeds the taxing unit's voter-approval [rollback] tax rate
  [calculated as provided by this chapter], or the governing body of a
  taxing unit other than a special taxing unit or a municipality with
  a population of less than 30,000 regardless of whether it is a
  special taxing unit adopts a tax rate that exceeds the greater of
  the taxing unit's voter-approval tax rate or de minimis rate, the
  registered [qualified] voters of the taxing unit 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 is
  necessary to respond to a disaster, including a tornado, hurricane,
  flood, wildfire, or other calamity, but not including a drought,
  that has impacted the taxing unit and the governor has declared any
  part of the area in which the taxing unit 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 [by petition may require that an
  election be held to determine whether or not to reduce the tax rate
  adopted for the current year to the rollback tax rate calculated as
  provided by this chapter].
         [(b)  A petition is valid only if:
               [(1)     it states that it is intended to require an
  election in the taxing unit on the question of reducing the tax rate
  for the current year;
               [(2)     it is signed by a number of registered voters of
  the taxing unit equal to at least:
                     [(A)     seven percent of the number of registered
  voters of the taxing unit according to the most recent list of
  registered voters if the tax rate adopted for the current tax year
  would impose taxes for maintenance and operations in an amount of at
  least $5 million; or
                     [(B)     10 percent of the number of registered
  voters of the taxing unit according to the most recent official list
  of registered voters if the tax rate adopted for the current tax
  year would impose taxes for maintenance and operations in an amount
  of less than $5 million; and
               [(3)     it is submitted to the governing body on or before
  the 90th day after the date on which the governing body adopted the
  tax rate for the current year.]
         (c)  The governing body [Not later than the 20th day after
  the day a petition is submitted, the governing body shall determine
  whether or not the petition is valid and pass a resolution stating
  its finding. If the governing body fails to act within the time
  allowed, the petition is treated as if it had been found valid.
         [(d)     If the governing body finds that the petition is valid
  (or fails to act within the time allowed), it] shall order that the
  [an] election be held in the taxing unit 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 the 71st day before the date of the
  election [a date not less than 30 or more than 90 days after the last
  day on which it could have acted to approve or disapprove the
  petition. A state law requiring local elections to be held on a
  specified date does not apply to the election unless a specified
  date 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) for the current
  year, a rate that is $_____ higher per $100 valuation than the
  voter-approval tax rate of (name of taxing unit), for the purpose of
  (description of purpose of increase).  Last year, the ad valorem tax
  rate in (name of taxing unit) was $__________ per $100 valuation
  ["Reducing the tax rate in (name of taxing unit) for the current
  year from (the rate adopted) to (the rollback tax rate calculated as
  provided by this chapter)]."  The ballot proposition must include
  the adopted tax rate, the difference between the adopted tax rate
  and the voter-approval tax rate, and the taxing unit's tax rate for
  the preceding tax year in the appropriate places.
         (d) [(e)]  If a majority of the votes cast [qualified voters
  voting on the question] in the election favor the proposition, the
  tax rate for the [taxing unit for the] current year is the [rollback
  tax] rate that was adopted by the governing body [calculated as
  provided by this chapter; otherwise, the tax rate for the current
  year is the one adopted by the governing body].
         (e)  If the proposition is not approved as provided by
  Subsection (d), the taxing unit's tax rate for the current tax year
  is the taxing unit's voter-approval tax rate.
         (f)  If, [the tax rate is reduced by an election called under
  this section] after tax bills for the taxing unit have been [are]
  mailed, a proposition to approve the taxing unit's adopted tax rate
  is not approved by the voters of the taxing unit at an election held
  under this section, the assessor for the taxing unit shall prepare
  and mail corrected tax bills.  The assessor [He] shall include with
  the 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.]
         (g)  If a property owner pays taxes calculated using the
  originally adopted [higher] tax rate of the taxing unit and the
  proposition to approve the adopted tax rate is not approved by
  voters [when the rate is reduced by an election called under this
  section], the taxing unit shall refund the difference between the
  amount of taxes paid and the amount due under the voter-approval tax
  [reduced] rate if the difference between the amount of taxes paid
  and the amount due under the voter-approval tax [reduced] rate is $1
  or more.  If the difference between the amount of taxes paid and the
  amount due under the voter-approval tax [reduced] rate is less than
  $1, the taxing unit 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.
         SECTION 52.  Chapter 26, Tax Code, is amended by adding
  Section 26.075 to read as follows:
         Sec. 26.075.  PETITION ELECTION TO REDUCE TAX RATE OF TAXING
  UNIT OTHER THAN SCHOOL DISTRICT. (a)  This section applies only to
  a taxing unit other than:
               (1)  a special taxing unit;
               (2)  a school district; or
               (3)  a municipality with a population of 30,000 or
  more.
         (b)  This section applies to a taxing unit only in a tax year
  in which the taxing unit's:
               (1)  de minimis rate exceeds the taxing unit's
  voter-approval tax rate; and
               (2)  adopted tax rate is:
                     (A)  equal to or lower than the taxing unit's de
  minimis rate; and
                     (B)  greater than the greater of the taxing
  unit's:
                           (i)  voter-approval tax rate calculated as
  if the taxing unit were a special taxing unit; or
                           (ii)  voter-approval tax rate.
         (c)  The qualified voters of a taxing unit by petition may
  require that an election be held to determine whether to reduce the
  tax rate adopted by the governing body of the taxing unit for the
  current tax year to the voter-approval tax rate.
         (d)  A petition is valid only if the petition:
               (1)  states that it is intended to require an election
  in the taxing unit on the question of reducing the taxing unit's
  adopted tax rate for the current tax year;
               (2)  is signed by a number of registered voters of the
  taxing unit equal to at least three percent of the registered voters
  of the taxing unit determined according to the most recent list of
  those voters; and
               (3)  is submitted to the governing body of the taxing
  unit not later than the 90th day after the date on which the
  governing body adopts the tax rate for the current tax year.
         (e)  Not later than the 20th day after the date on which a
  petition is submitted, the governing body shall determine whether
  the petition is valid and must by resolution state the governing
  body's determination. If the governing body fails to make the
  determination in the time and manner required by this subsection,
  the petition is considered to be valid for the purposes of this
  section.
         (f)  If the governing body determines that the petition is
  valid or fails to make the determination in the time and manner
  required by Subsection (e), the governing body shall order that an
  election be held in the taxing unit on the next uniform election
  date that allows sufficient time to comply with the requirements of
  other law.
         (g)  At the election, the ballots shall be prepared to permit
  voting for or against the proposition:  "Reducing the tax rate in
  (name of taxing unit) for the current year from (insert tax rate
  adopted for current year) to (insert voter-approval tax rate)."
         (h)  If a majority of the votes cast in the election favor the
  proposition, the tax rate for the current tax year is the
  voter-approval tax rate. 
         (i)  If the proposition is not approved as provided by
  Subsection (h), the tax rate for the taxing unit for the current tax
  year is the tax rate adopted by the governing body of the taxing
  unit for the current tax year.
         (j)  If the tax rate is reduced by an election held under this
  section after tax bills for the taxing unit have been mailed, the
  assessor for the taxing unit shall prepare and mail corrected tax
  bills. The assessor shall include with the bill a brief explanation
  of the reason for and effect of the corrected bill. The date on
  which the taxes become delinquent for the tax 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.
         (k)  If a property owner pays taxes calculated using the
  higher tax rate when the tax rate is reduced by an election held
  under this section, the taxing unit shall refund the difference
  between the amount of taxes paid and the amount due under the
  reduced tax rate if the difference between the amount of taxes paid
  and the amount due under the reduced tax rate is $1 or more. If the
  difference between the amount of taxes paid and the amount due under
  the reduced rate is less than $1, the taxing unit 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.
         (l)  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 Section 26.07 does not apply to a tax imposed by the
  taxing unit.
         SECTION 53.  The heading to Section 26.08, Tax Code, is
  amended to read as follows:
         Sec. 26.08.  AUTOMATIC ELECTION TO APPROVE TAX RATE OF
  [RATIFY] SCHOOL DISTRICT [TAXES].
         SECTION 54.  Section 26.08(a), Tax Code, is amended to read
  as follows:
         (a)  If the governing body of a school district adopts a tax
  rate that exceeds the district's rollback tax rate, the registered
  voters of the district at an election held for that purpose must
  determine whether to approve the adopted tax rate.  When increased
  expenditure of money by a school district is necessary to respond to
  a disaster, including a tornado, hurricane, flood, wildfire, or
  other calamity, but not including a drought, that has impacted a
  school district and the governor has requested federal disaster
  assistance for the area in which the school district is located, 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.
         SECTION 55.  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 56.  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-approval [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-approval [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-approval [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-approval tax rates of the taxing unit for
  the most recent five tax years beginning with the 2020 tax year, as
  certified by the designated officer or employee under Section
  26.04(d-2); and
               (2)  the name and official contact information for each
  member of the governing body of the taxing unit.
         (d-2)  By August 7 or as soon thereafter as practicable, 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 57.  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;
               (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; and
               (6)  includes the following statement:  "The 86th Texas
  Legislature modified the manner in which the voter-approval tax
  rate is calculated to limit the rate of growth of property taxes in
  the state.".
         (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-approval 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-approval 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, time, 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, time, and location of the public
  meeting, if applicable, 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 database must allow the property owner to
  electronically complete and submit to a taxing unit in which the
  owner's property is located a form on which the owner may provide
  the owner's opinion as to whether the tax rate proposed by the
  governing body of the taxing unit should be adopted. The form must
  require the owner to provide the owner's name and contact
  information and the physical address of the owner's property
  located in the taxing unit. The database must allow a property
  owner to complete and submit the form at any time during the period
  beginning on the date the governing body of the taxing unit proposes
  the tax rate for that tax year and ending on the date the governing
  body adopts a tax rate for that tax year.
         (e)  The officer or employee designated by the governing body
  of each taxing unit in which the property is located to calculate
  the no-new-revenue tax rate and the voter-approval tax rate for the
  taxing unit must electronically incorporate into the database:
               (1)  the information described by Subsections (b)(5),
  (6), (7), (12), and (13), as applicable, as the information becomes
  available; 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).
         (f)  The chief appraiser shall make the information
  described by Subsection (e)(1) and the tax rate calculation forms
  described by Subsection (e)(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 58.  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),
  26.07(g), 26.075(k), 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 26.07(g) or
  26.075(k), on the date the results of the election to approve or
  reduce the tax rate, as applicable, 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 59.  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 26.075(j) [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 60.  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 61.  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 62.  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 63.  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 not later than the 15th day before the
  date of the hearing.  The notice must include:
               (1)  [of] the date, time, and place of [fixed for] the
  hearing;
               (2)  a description of the subject matter of the hearing
  that is sufficient to identify the specific action being protested,
  such as:
                     (A)  the determination of the appraised value of
  the property owner's property;
                     (B)  the denial to the property owner in whole or
  in part of a partial exemption; or
                     (C)  the determination that the property owner's
  land does not qualify for appraisal as provided by Subchapter C, D,
  E, or H, Chapter 23; and
               (3)  a statement that [on the protest and of] the
  property owner is entitled [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 64.  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 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
  designated 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 65.  Section 41.47, Tax Code, is amended by adding
  Subsections (c-2), (f), and (g) and amending Subsections (d) and
  (e) to read as follows:
         (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.  This subsection does not apply if the action being protested
  is the cancellation, modification, or denial of an exemption or the
  determination that the property does not qualify for appraisal as
  provided by Subchapter C, D, E, or H, Chapter 23.
         (d)  The board shall deliver by certified mail:
               (1)  a notice of issuance of the order and a copy of the
  order to the property owner and the chief appraiser; and
               (2)  a copy of the appraisal review board survey
  prepared under Section 5.104 and instructions for completing and
  submitting the survey to 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:
               (1)  the 30th day after the date the hearing on the
  protest is concluded, if the board is established for an appraisal
  district located in a county with a population of less than four
  million; or
               (2)  the 45th day after the date the hearing on the
  protest is concluded, if the board is established for an appraisal
  district located in a county with a population of four million or
  more.
         (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 66.  Section 41.66, Tax Code, is amended by amending
  Subsections (h), (i), (j), and (k) and adding Subsections (j-1),
  (j-2), (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.
         (j-2)  An appraisal review board must schedule a hearing on a
  protest filed by a property owner who is 65 years of age or older,
  disabled, a military service member, a military veteran, or the
  spouse of a military service member or military veteran before
  scheduling a hearing on a protest filed by a designated agent of a
  property owner.
         (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 67.  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.  This subsection does not apply to
  information offered to rebut evidence or argument presented at the
  hearing by the protesting party or that party's designated agent.
         SECTION 68.  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 69.  Section 41A.03(a-1), Tax Code, is amended to
  read as follows:
         (a-1)  If a property owner requests binding arbitration
  under this chapter to appeal appraisal review board orders
  involving two or more contiguous tracts of land that are owned by
  the property owner [contiguous to one another], a single
  arbitration deposit in the amount provided by Subsection (a)(2) is
  sufficient to satisfy the requirement of Subsection (a)(2). For
  purposes of this subsection, "contiguous tracts of land" means
  improved or unimproved tracts of land that are touching or that
  share a common boundary, as determined using appraisal district
  records or legal descriptions of the tracts.
         SECTION 70.  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 courses for training and education of
  appraisal review board members established under Sections 5.041(a)
  and (e-1) and be issued a certificate for each course 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 71.  Sections 41A.061(b) and (c), Tax Code, are
  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; and
               (4)  complete a revised training program on property
  tax law for the training and education of arbitrators established
  under Section 5.043 not later than the 120th day after the date the
  program is available to be taken if the comptroller:
                     (A)  revises the program after the person is
  included in the registry; and
                     (B)  determines that the program is substantially
  revised.
         (c)  The comptroller shall remove a person from the registry
  if:
               (1)  the person fails or declines to renew the person's
  agreement to serve as an arbitrator in the manner required by this
  section; [or]
               (2)  the comptroller determines by clear and convincing
  evidence that there is good cause to remove the person from the
  registry, including evidence of repeated bias or misconduct by the
  person while acting as an arbitrator; or
               (3)  the person fails to complete a revised training
  program on property tax law for the training and education of
  arbitrators established under Section 5.043 not later than the
  120th day after the date the program is available to be taken if the
  comptroller:
                     (A)  revises the program after the person is
  included in the registry; and
                     (B)  determines that the program is substantially
  revised.
         SECTION 72.  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 two [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 73.  Section 41A.09(b), Tax Code, is amended 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.
         SECTION 74.  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 75.  Section 403.302, Government Code, is amended by
  adding Subsections (k) and (k-1) and amending Subsection (o) to
  read as follows:
         (k)  If the comptroller determines in the final
  certification of the study that the school district's local value
  as determined by the appraisal district that appraises property for
  the school district is not valid, the comptroller shall provide
  notice of the comptroller's determination to the board of directors
  of the appraisal district. The board of directors of the appraisal
  district shall hold a public meeting to discuss the receipt of
  notice under this subsection.
         (k-1)  If the comptroller determines in the final
  certification of the study that the school district's local value
  as determined by the appraisal district that appraises property for
  the school district is not valid for three consecutive years, the
  comptroller shall conduct an additional review of the appraisal
  district under Section 5.102, Tax Code, and provide recommendations
  to the appraisal district regarding appraisal standards,
  procedures, and methodologies. The comptroller may contract with a
  third party to assist the comptroller in conducting the additional
  review and providing the recommendations required under this
  subsection. If the appraisal district fails to comply with the
  recommendations provided under this subsection and the comptroller
  finds that the board of directors of the appraisal district failed
  to take remedial action reasonably designed to ensure substantial
  compliance with each recommendation before the first anniversary of
  the date the recommendations were made, the comptroller shall
  notify the Texas Department of Licensing and Regulation, or a
  successor to the department, which shall take action necessary to
  ensure that the recommendations are implemented as soon as
  practicable. Before February 1 of the year following the year in
  which the Texas Department of Licensing and Regulation, or a
  successor to the department, takes action under this subsection,
  the department, with the assistance of the comptroller, shall
  determine whether the recommendations have been substantially
  implemented and notify the chief appraiser and the board of
  directors of the appraisal district of the determination. If the
  department determines that the recommendations have not been
  substantially implemented, the board of directors of the appraisal
  district must, within three months of the determination, consider
  whether the failure to implement the recommendations was under the
  current chief appraiser's control and whether the chief appraiser
  is able to adequately perform the chief appraiser's duties.
         (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 76.  Section 281.107(j), Health and Safety Code, is
  amended to read as follows:
         (j)  The portion of the rate of ad valorem tax that is to be
  levied and assessed each year by or for the district that is
  allocated by the district to the payment of the principal of and the
  interest on bonds and other obligations or the maintenance of
  reserves therefor in accordance with this section shall be applied
  as a payment on current debt in calculating the current debt rate
  under the applicable voter-approval tax rate [rollback] provisions
  of Chapter 26, Tax Code.
         SECTION 77.  The heading to Section 281.124, Health and
  Safety Code, is amended to read as follows:
         Sec. 281.124.  ELECTION TO APPROVE TAX RATE IN EXCESS OF
  VOTER-APPROVAL [ROLLBACK] TAX RATE.
         SECTION 78.  Sections 281.124(b), (c), (d), and (e), Health
  and Safety Code, are amended to read as follows:
         (b)  The board may hold an election at which the registered
  voters of the district may approve a tax rate for the current tax
  year that exceeds the district's voter-approval [rollback] tax rate
  for the year computed under Chapter 26, Tax Code, by a specific rate
  stated in dollars and cents per $100 of taxable value.
         (c)  An election under this section must be held at least 180
  days before the date on which the district's tax rate is adopted by
  the board.  At the election, the ballot shall be prepared to permit
  voting for or against the proposition:  "Approving the ad valorem
  tax rate of $ (insert total proposed tax rate) per $100 valuation in
  (insert district name) for the (insert current tax year) tax year, a
  rate that exceeds the district's voter-approval [rollback] tax
  rate.  The proposed ad valorem tax rate exceeds the ad valorem tax
  rate most recently adopted by the district by $ (insert difference
  between proposed and preceding year's tax rates) per $100
  valuation."
         (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 26.07, 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 26.07, Tax Code, applies to the adopted
  rate if that rate exceeds the district's voter-approval [rollback]
  tax rate.
         SECTION 79.  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-approval [rollback] tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of municipal debt obligations.
         SECTION 80.  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-approval [rollback] tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 81.  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-approval [rollback] tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 82.  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-approval [rollback] tax rate; and
                     (E)  the debt rate; and
               (4)  the total amount of county debt obligations.
         SECTION 83.  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 26.07, 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 26.07,
  Tax Code, does not apply [as] to the tax rate for that year.
         SECTION 84.  Sections 1122.2522, 3828.157, and 8876.152,
  Special District Local Laws Code, are amended to read as follows:
         Sec. 1122.2522.  VOTER-APPROVAL [ROLLBACK] TAX RATE
  PROVISIONS APPLICABLE. [(a)]  If in any year the board adopts a tax
  rate that exceeds the voter-approval [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
  26.07 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] 26.07, and 26.075, 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] 26.07, and 26.075, 
  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 85.  Section 49.057, Water Code, is amended by
  amending Subsection (b) and adding Subsection (b-1) to read as
  follows:
         (b)  The board shall adopt an annual budget.  The board of a
  developed district, as defined by Section 49.23602, shall include
  as an appendix to the budget the district's:
               (1)  audited financial statements;
               (2)  bond transcripts; and
               (3)  engineer's reports required by Section 49.106.
         (b-1)  All district employees are employed at the will of the
  district unless the district and employee execute a written
  employment contract.
         SECTION 86.  Section 49.107(g), Water Code, is amended to
  read as follows:
         (g)  Sections 26.04, 26.05, 26.061, [and] 26.07, and 26.075, 
  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 87.  Section 49.108(f), Water Code, is amended to
  read as follows:
         (f)  Sections 26.04, 26.05, 26.061, [and] 26.07, and 26.075, 
  Tax Code, do not apply to a tax levied and collected for payments
  made under a contract approved in accordance with this section.
         SECTION 88.  Section 49.236(a), Water Code, as added by
  Chapter 335 (S.B. 392), Acts of the 78th Legislature, Regular
  Session, 2003, is amended to read as follows:
         (a)  Before the board adopts an ad valorem tax rate for the
  district for debt service, operation and maintenance purposes, or
  contract purposes, the board shall give notice of each meeting of
  the board at which the adoption of a tax rate will be considered.
  The notice must:
               (1)  contain a statement in substantially the following
  form:
  "NOTICE OF PUBLIC HEARING ON TAX RATE
         "The (name of the district) will hold a public hearing on a
  proposed tax rate for the tax year (year of tax levy) on (date and
  time) at (meeting place). Your individual taxes may increase at a
  greater or lesser rate, or even decrease, depending on the tax rate
  that is adopted and on the change in the taxable value of your
  property in relation to the change in taxable value of all other
  property [and the tax rate that is adopted]. The change in the
  taxable value of your property in relation to the change in the
  taxable value of all other property determines the distribution of
  the tax burden among all property owners.
         "(Names of all board members and, if a vote was taken, an
  indication of how each voted on the proposed tax rate and an
  indication of any absences.)";
               (2)  contain the following information:
                     (A)  the district's total adopted tax rate for the
  preceding year and the proposed tax rate, expressed as an amount per
  $100;
                     (B)  the difference, expressed as an amount per
  $100 and as a percent increase or decrease, as applicable, in the
  proposed tax rate compared to the adopted tax rate for the preceding
  year;
                     (C)  the average appraised value of a residence
  homestead in the district in the preceding year and in the current
  year; the district's total homestead exemption, other than an
  exemption available only to disabled persons or persons 65 years of
  age or older, applicable to that appraised value in each of those
  years; and the average taxable value of a residence homestead in the
  district in each of those years, disregarding any homestead
  exemption available only to disabled persons or persons 65 years of
  age or older;
                     (D)  the amount of tax that would have been
  imposed by the district in the preceding year on a residence
  homestead appraised at the average appraised value of a residence
  homestead in that year, disregarding any homestead exemption
  available only to disabled persons or persons 65 years of age or
  older;
                     (E)  the amount of tax that would be imposed by the
  district in the current year on a residence homestead appraised at
  the average appraised value of a residence homestead in that year,
  disregarding any homestead exemption available only to disabled
  persons or persons 65 years of age or older, if the proposed tax
  rate is adopted; [and]
                     (F)  the difference between the amounts of tax
  calculated under Paragraphs (D) and (E), expressed in dollars and
  cents and described as the annual percentage increase or decrease,
  as applicable, in the tax to be imposed by the district on the
  average residence homestead in the district in the current year if
  the proposed tax rate is adopted; and
                     (G)  if the proposed combined debt service,
  operation and maintenance, and contract tax rate requires or
  authorizes an election to approve or reduce the tax rate, as
  applicable, a description of the purpose of the proposed tax
  increase;
               (3)  contain a statement in substantially the following
  form, as applicable:
                     (A)  if the district is a district described by
  Section 49.23601:
  "NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the 
  taxes on the average residence homestead increasing [increase] by
  more than eight percent, [the qualified voters of the district by
  petition may require that] an election must be held to determine
  whether to approve [reduce] the operation and maintenance tax rate
  [to the rollback tax rate] under Section 49.23601 [49.236(d)],
  Water Code.";
                     (B)  if the district is a district described by
  Section 49.23602:
  "NOTICE OF VOTE ON TAX RATE
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the 
  taxes on the average residence homestead increasing by more than
  3.5 percent, an election must be held to determine whether to
  approve the operation and maintenance tax rate under Section
  49.23602, Water Code."; or
                     (C)  if the district is a district described by
  Section 49.23603:
  "NOTICE OF TAXPAYERS' RIGHT TO ELECTION TO REDUCE TAX RATE
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the
  taxes on the average residence homestead increasing by more than
  eight percent, the qualified voters of the district by petition may
  require that an election be held to determine whether to reduce the
  operation and maintenance tax rate to the voter-approval tax rate
  under Section 49.23603, Water Code."; and
               (4)  include the following statement:  "The 86th Texas
  Legislature modified the manner in which the voter-approval tax
  rate is calculated to limit the rate of growth of property taxes in
  the state.".
         SECTION 89.  Subchapter H, Chapter 49, Water Code, is
  amended by adding Sections 49.23601, 49.23602, and 49.23603 to read
  as follows:
         Sec. 49.23601.  AUTOMATIC ELECTION TO APPROVE TAX RATE FOR
  LOW TAX RATE DISTRICTS. (a)  In this section, "voter-approval tax
  rate" means the rate equal to the sum of the following tax rates for
  the district:
               (1)  the current year's debt service tax rate;
               (2)  the current year's contract tax rate; and
               (3)  the operation and maintenance tax rate that would
  impose 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.
         (b)  This section applies only to a district the board of
  which has adopted an operation and maintenance tax rate for the
  current tax year that is 2.5 cents or less per $100 of taxable
  value.
         (c)  If the board of a district adopts a combined debt
  service, contract, and operation and maintenance tax rate that
  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, an election must be held in accordance with the procedures
  provided by Sections 26.07(c)-(g), Tax Code, to determine whether
  to approve the adopted tax rate. If the adopted tax rate is not
  approved at the election, the district's tax rate is the
  voter-approval tax rate.
         Sec. 49.23602.  AUTOMATIC ELECTION TO APPROVE TAX RATE FOR
  CERTAIN DEVELOPED DISTRICTS. (a)  In this section:
               (1)  "Developed district" means a district that has
  financed, completed, and issued bonds to pay for all land, works,
  improvements, facilities, plants, equipment, and appliances
  necessary to serve at least 95 percent of the projected build-out of
  the district in accordance with the purposes for its creation or the
  purposes authorized by the constitution, this code, or any other
  law.
               (2)  "Mandatory tax election rate" means the rate equal
  to the sum of the following tax rates for the district:
                     (A)  the rate that would impose 1.035 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; and
                     (B)  the unused increment rate.
               (3)  "Unused increment rate" has the meaning assigned
  by Section 26.013, Tax Code.
               (4)  "Voter-approval tax rate" means the rate equal to
  the sum of the following tax rates for the district:
                     (A)  the current year's debt service tax rate;
                     (B)  the current year's contract tax rate;
                     (C)  the operation and maintenance tax rate that
  would impose 1.035 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; and
                     (D)  the unused increment rate.
         (b)  This section applies only to a developed district that
  is not a district described by Section 49.23601.
         (c)  If the board of a district adopts a combined debt
  service, contract, and operation and maintenance tax rate that
  exceeds the district's mandatory tax election rate, an election
  must be held in accordance with the procedures provided by Sections
  26.07(c)-(g), Tax Code, to determine whether to approve the adopted
  tax rate. If the adopted tax rate is not approved at the election,
  the district's tax rate is the voter-approval tax rate.
         (d)  Notwithstanding any other provision of this section,
  the board of a district may give notice under Section
  49.236(a)(3)(A), determine whether an election is required to
  approve the adopted tax rate of the district in the manner provided
  for a district under Section 49.23601(c), and calculate the
  voter-approval tax rate of the district in the manner provided for a
  district under Section 49.23601(a) if any part of the district 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
  board may continue doing so until the earlier of:
               (1)  the second tax year in which the total taxable
  value of property taxable by the district as shown on the appraisal
  roll for the district submitted by the assessor for the district to
  the board exceeds the total taxable value of property taxable by the
  district on January 1 of the tax year in which the disaster
  occurred; or
               (2)  the third tax year after the tax year in which the
  disaster occurred.
         Sec. 49.23603.  PETITION ELECTION TO REDUCE TAX RATE FOR
  CERTAIN DISTRICTS. (a)  In this section, "voter-approval tax rate"
  means the rate equal to the sum of the following tax rates for the
  district:
               (1)  the current year's debt service tax rate;
               (2)  the current year's contract tax rate; and
               (3)  the operation and maintenance tax rate that would
  impose 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.
         (b)  This section applies only to a district that is not
  described by Section 49.23601 or 49.23602.
         (c)  If the board of a district adopts a combined debt
  service, contract, and operation and maintenance tax rate that
  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 be held to determine whether to reduce the tax rate
  adopted for the current year to the voter-approval tax rate in
  accordance with the procedures provided by Sections 26.075 and
  26.081, Tax Code.
         SECTION 90.  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, 26.07, and 26.075 [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 91.  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),
  25.19(b-2), 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;
               (6)  Section 49.236(d), Water Code, as added by Chapter
  335 (S.B. 392), Acts of the 78th Legislature, Regular Session,
  2003; and
               (7)  Section 49.2361, Water Code.
         SECTION 92.  (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 93.  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 94.  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 95.  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 96.  (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:
               (1)  January 1, 2022, with regard to tax rate
  information related to a taxing unit located wholly or partly in a
  county with a population of 120,000 or more; and
               (2)  January 1, 2023, with regard to tax rate
  information related to a taxing unit located wholly in a county with
  a population of less than 120,000.
         SECTION 97.  Section 5.09, Tax Code, as amended by this Act,
  applies only to information submitted to the comptroller of public
  accounts that relates to a tax year beginning on or after January 1,
  2020.
         SECTION 98.  The comptroller of public accounts shall
  prepare and make available the survey and instructions for
  completing and submitting the survey 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
  or instructions under a requirement of that section until the
  survey and instructions are prepared and made available by the
  comptroller of public accounts.
         SECTION 99.  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 100.  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 101.  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 102.  Section 11.24, Tax Code, as amended by this
  Act, applies only to an exemption authorized by that section that is
  repealed or reduced on or after January 1, 2020.
         SECTION 103.  Sections 11.4391(a) and 22.23(d), Tax Code, as
  amended by this Act, apply only to ad valorem taxes imposed for a
  tax year beginning on or after January 1, 2020.
         SECTION 104.  Sections 25.192 and 25.193, Tax Code, as added
  by this Act, apply only to a notice for a tax year beginning on or
  after January 1, 2020.
         SECTION 105.  (a)  An appraisal district established in a
  county with a population of 200,000 or more and each taxing unit
  located wholly or primarily 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 2020 tax
  year.
         (b)  An appraisal district established in a county with a
  population of less than 200,000 and each taxing unit located wholly
  or primarily 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.
         SECTION 106.  (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 rollback 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 107.  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 108.  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 109.  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 110.  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 111.  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), (j-2), 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 112.  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 113.  Sections 41A.03 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 114.  (a)  A person who immediately before January
  1, 2020, serves as an arbitrator in binding arbitrations of appeals
  of appraisal review board orders must meet the requirements of
  Section 41A.06(b)(3), Tax Code, as added by this Act, not later than
  the 120th day after the date the comptroller of public accounts
  begins to provide the training required under Section 5.043, Tax
  Code, as added by this Act.
         (b)  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 115.  Section 42.081, Tax Code, as added by this Act,
  applies only to an appeal under Chapter 42, Tax Code, that is filed
  on or after January 1, 2020.
         SECTION 116.  The first tax year that may be considered for
  purposes of the condition to the applicability of Section
  403.302(k-1), Government Code, as added by this Act, that the
  comptroller of public accounts has determined in a study under
  Section 403.302 of that code that a school district's local value as
  determined by the appraisal district that appraises property for
  the school district is not valid for three consecutive years is the
  2020 tax year.
         SECTION 117.  Section 49.057, Water Code, as amended by this
  Act, applies only to a budget adopted on or after January 1, 2020.
         SECTION 118.  (a)  Not later than the 30th day after the date
  this section takes effect, the comptroller of public accounts shall
  provide a written notice to each appraisal district 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)  As soon as practicable after receipt of the notice
  provided by the comptroller of public accounts under Subsection (a)
  of this section, the chief appraiser of an appraisal district shall
  forward the notice to each assessor for a taxing unit located in the
  appraisal district.
         (c)  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 119.  (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 120.  This Act takes effect only if H.B. 3, 86th
  Legislature, Regular Session, 2019, becomes law.  If H.B. 3, 86th
  Legislature, Regular Session, 2019, does not become law, this Act
  has no effect.
         SECTION 121.  (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;