Bill Text: TX SB2239 | 2017-2018 | 85th Legislature | Introduced

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Bill Title: Relating to ad valorem taxation.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2017-04-24 - Left pending in committee [SB2239 Detail]

Download: Texas-2017-SB2239-Introduced.html

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By: Bettencourt S.B. No. 2239

A BILL TO BE ENTITLED
AN ACT
relating to ad valorem taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 5.07, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) The comptroller shall prescribe the form of the
worksheets to be used by the designated officer or employee of each
taxing unit in calculating the no-new-taxes rate and rollback tax
rate for the unit as required by Chapter 26. The form must be in an
electronic format and be capable of:
(1) being completed electronically;
(2) performing calculations automatically based on
the data entered by the designated officer or employee;
(3) being certified by the designated officer or
employee after completion; and
(4) being submitted electronically to the comptroller
on completion and certification.
SECTION 2. 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[, other than a school
district, if the tax rate is reported to the comptroller,] for the
year [preceding the year] in which the list is prepared. The
comptroller shall list the tax rates alphabetically according to:
(1) the county or counties in which each taxing unit is
located; and
(2) 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 3. Chapter 5, Tax Code, is amended by adding Section
5.092 to read as follows:
Sec. 5.092. STATEWIDE DATABASE OF OTHER
PROPERTY-TAX-RELATED INFORMATION. (a) The comptroller shall
create and maintain a property tax database that:
(1) contains information that is provided by
designated officers or employees of taxing units in the manner
required by the comptroller;
(2) is continuously updated as preliminary and revised
data become available to and are provided by the designated
officers or employees of taxing units;
(3) is accessible to the public; and
(4) is searchable by property address.
(b) The database must include, with respect to each property
listed on an appraisal roll:
(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-taxes rate; and
(B) the rollback tax rate;
(6) for each school district in which the property is
located:
(A) the rate to maintain the same amount of state
and local revenue per weighted student that the district received
in the school year beginning in the preceding tax year; and
(B) the rollback tax rate;
(7) the tax rate proposed by the governing body of each
taxing unit in which the property is located;
(8) for each taxing unit other than a school district
in which the property is located, the taxes that would be imposed on
the property if the unit adopted a tax rate equal to:
(A) the no-new-taxes 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 unit
adopted a tax rate equal to:
(A) the rate to maintain the same amount of state
and local revenue per weighted student that the district received
in the school year beginning in the preceding tax year; and
(B) the proposed tax rate;
(10) for each taxing unit other than a school district
in which the property is located, the difference between the amount
calculated under Subdivision (8)(A) and the amount calculated under
Subdivision (8)(B);
(11) for each school district in which the property is
located, the difference between the amount calculated under
Subdivision (9)(A) and the amount calculated under Subdivision
(9)(B);
(12) the date and location of each public hearing, if
applicable, on the proposed tax rate to be held by the governing
body of each taxing unit in which the property is located; and
(13) the date and location of the public meeting in
which the tax rate will be adopted to be held by the governing body
of each taxing unit in which the property is located.
(c) The database must provide a link to the information
posted under Section 26.17 on the Internet website of each taxing
unit in which the property is located.
(d) The officer or employee designated by the governing body
of each taxing unit to calculate the no-new-taxes rate and the
rollback tax rate for the unit must electronically submit to the
comptroller:
(1) the information described by Subsection (b) as the
information becomes available; and
(2) the worksheets prepared under Section 26.04(d-1)
at the same time the officer or employee submits the tax rates to
the governing body of the unit under Section 26.04(e).
(e) The comptroller shall deliver by e-mail to the
designated officer or employee confirmation of receipt of the
worksheets submitted under Subsection (d)(2). The comptroller
shall incorporate the worksheets into the database and make them
available to the public not later than the third day after the date
the comptroller receives them.
SECTION 4. Sections 25.19(b) and (i), Tax Code, are amended
to read as follows:
(b) The chief appraiser shall separate real from personal
property and include in the notice for each:
(1) a list of the taxing units in which the property is
taxable;
(2) the appraised value of the property in the
preceding year;
(3) the taxable value of the property in the preceding
year for each taxing unit taxing the property;
(4) the appraised value of the property for the
current year, the kind and amount of each exemption and partial
exemption, if any, approved for the property for the current year
and for the preceding year, and, if an exemption or partial
exemption that was approved for the preceding year was canceled or
reduced for the current year, the amount of the exemption or partial
exemption canceled or reduced;
(5) [if the appraised value is greater than it was in
the preceding year, the amount of tax that would be imposed on the
property on the basis of the tax rate for the preceding year;
[(6)] in italic typeface, the following statement:
"The Texas Legislature does not set the amount of your local taxes.
Your property tax burden is decided by your locally elected
officials, and all inquiries concerning your taxes should be
directed to those officials";
(6) [(7)] a detailed explanation of the time and
procedure for protesting the value;
(7) [(8)] the date and place the appraisal review
board will begin hearing protests; and
(8) [(9)] a brief explanation that the governing body
of each taxing unit decides whether or not taxes on the property
will increase and the appraisal district only determines the value
of the property.
(i) Delivery with a notice required by Subsection (a) or (g)
of a copy of the pamphlet published by the comptroller under Section
5.06 or a copy of the notice published by the chief appraiser under
Section 41.70 is sufficient to comply with the requirement that the
notice include the information specified by Subsection (b)(6)
[(b)(7)] or (g)(3), as applicable.
SECTION 5. Section 26.012(7), Tax Code, is amended to read
as follows:
(7) "Debt" means a bond, warrant, certificate of
obligation, or other evidence of indebtedness owed by a taxing unit
that has been approved at an election and is payable solely from
property taxes in installments over a period of more than one year,
not budgeted for payment from maintenance and operations funds, and
secured by a pledge of property taxes, or a payment made under
contract to secure indebtedness of a similar nature issued by
another political subdivision on behalf of the taxing unit.
SECTION 6. Chapter 26, Tax Code, is amended by adding
Section 26.031 to read as follows:
Sec. 26.031. EFFECTIVE AND ROLLBACK TAX RATES OF A TAXING
UNIT OTHER THAN A SCHOOL DISTRICT.
(a) An officer or employee designated by the governing body
of a taxing unit other than a school district shall calculate the
no-new-taxes rate and the rollback tax rate for the unit using the
electronic, fillable form or forms promulgated by the comptroller
under Section 5.07.
(b) The no-new-taxes rate of a taxing unit other than a
school district is determined by the following formula:
(Prior year) Tax levy, adjusted for lost value
divided by (Current year) Taxable value, adjusted for
new value
equals (Current year) No-new-taxes rate
(c) The rollback tax rate of a taxing unit other than a
school district is determined by the following formula:
(Current year) No-new-taxes maintenance & operations
rate
plus 4% of (Current year) No-new-taxes maintenance &
operations rate
plus Current year debt rate
plus Adjustment for criminal justice mandate
plus Adjustment for indigent health care
minus Adjustment for additional sales tax
equals (Current year) Rollback tax rate
(d) The no-new-taxes rate for a county is the sum of the
no-new-taxes rates calculated for each type of tax the county
levies and the rollback tax rate for a county is the sum of the
rollback tax rates calculated for each type of tax the county
levies.
(e) 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-taxes rate
and rollback tax rate under this section.
(f) Notwithstanding Section 26.012, in this section:
(1) "Actual collection rate" means the total amount of
taxes levied in a tax year, divided by the total amount of tax
revenue, including delinquent taxes, penalty and interest,
collected between July 1 of the tax year and June 30 of the
following tax year, expressed as a percentage. If the actual
collection rate exceeds 100%, the rate shall not be reduced to 100%.
(2) "Adjustment for additional sales tax" is the
amount determined under Section 26.041, divided by the current year
total taxable value for rollback calculation.
(3) "Adjustment for criminal justice mandate " is the
amount determined under Section 26.044.
(4) "Adjustment for indigent health care" is the
amount determined under Section 26.0441.
(5) "Average collection rate" means the average of the
actual collection rate for all taxes levied by the taxing unit for
the three years immediately preceding the current year.
(6) "Current year total taxable value" means the sum
of:
(A) the total taxable value of property listed on
the certified appraisal roll for the current year, including all
appraisal roll supplements and corrections, as of the date of the
calculation. Appraisal roll corrections include any adjustments to
taxable value resulting from final court decisions regardless of
whether the appraisal roll has been corrected under Section 42.41
as of the date of calculation;
(B) the taxable value of properties under protest
that are included on the list prepared by the chief appraiser under
Section 26.01(c). For purposes of this subdivision, taxable value
means the taxable value as determined by the appraisal district and
does not mean a lower value claimed by the property owner or
estimated by the chief appraiser;
(C) the taxable value of properties known to the
chief appraiser that are included on the list prepared by the chief
appraiser under Section 26.01(d). For purposes of this
subdivision, taxable value means the taxable value as determined by
the appraisal district and does not mean a lower value claimed by
the property owner or estimated by the chief appraiser; and
(D) for counties, the value of rolling stock
certified to the county tax assessor-collector by the comptroller
under Section 24.38.
(7) "Current year taxable value of homesteads subject
to tax limitation" means the taxable value of homesteads that
qualified for a tax limitation as provided by Section 11.261 for the
current year.
(8) "Current year taxable value of new improvements"
means the sum of:
(A) the taxable value of new improvements to real
property that were not on the appraisal roll for the prior year;
(B) the taxable value of real property that is
taxable in the current year but was not taxable in whole or in part
in the prior year because the real property was subject to a tax
abatement agreement, less the value of the real property that was
taxable in the prior year.
(9) "Current year taxable value of property annexed"
means the taxable value of real property and personal property
located in territory annexed to the taxing unit after January 1 of
the prior year.
(10) "Current year debt rate" of a taxing unit other
than a school district is determined by the following formula:
(Current year) Debt service
plus Excess collections
equals (Current year) Adjusted debt
multiplied by (Current year) Average collection
rate
equals (Current year) Debt adjusted for
collection rate
divided by Current year total taxable value for
rollback calculation
Equals (Current year) Debt tax rate
(11) "Current year total taxable value for rollback
calculation" means current year total taxable value, minus current
year taxable value of homesteads subject to tax limitation.
(12) "No-new-taxes maintenance & operations rate" of a
taxing unit other than a school district is determined by the
following formula:
(Prior year) Maintenance & operations tax rate
divided by (Prior year) Adopted tax rate
equals Percentage of (prior year) tax levy
attributable to maintenance & operations
multiplied by No-new-taxes rate for current year
equals No-new-taxes maintenance & operations rate
for current year
(13) "Prior year total taxable value" means the total
taxable value of property listed on the certified appraisal roll
for the prior year, including all appraisal roll supplements and
corrections, as of the date of the calculation. Appraisal roll
corrections include any adjustments to taxable value resulting from
final court decisions regardless of whether the appraisal roll has
been corrected under Section 42.41 as of the date of calculation.
(14) "Prior year taxable value in excess of new
special appraisal" means, for real property that has qualified for
special appraisal under Chapter 23 for the first time in the current
year, the taxable value of the property in the prior year minus the
taxable value of the property under Chapter 23 in the current year.
(15) "Prior year taxable value of homesteads subject
to tax limitation" means the taxable value of homesteads that
qualified for a tax limitation as provided by Section 11.261 for the
prior year.
(16) "Prior year taxable value of newly-exempt real
property" means the sum of:
(A) for real property that is wholly exempt for
the first time in the current year, the taxable value of the real
property for the prior year; and
(B) for real property that is partially exempt in
the current year, the amount of the property's value exempt in the
current year minus the amount of the property's value exempt in the
prior year.
(17) "Prior year taxable value of property de-annexed"
means the taxable value of property that was taxable in the prior
year but is not taxable in the current year because the property is
located in territory that ceased to be a part of the taxing unit
after January 1 of the prior year.
(18) "Tax levy, adjusted for lost value" of a taxing
unit other than a school district is determined by the following
formula:
Prior year total taxable value
minus Prior year taxable value of homesteads
subject to tax limitation
minus Prior year total taxable value of property
de-annexed
minus Prior year total taxable value of
newly-exempt property
minus Prior year total taxable value in excess of
new special appraisal
equals Prior year total taxable value, adjusted
for lost value
divided by 100
multiplied by (Prior year) Tax rate
equals (Prior year) Tax levy, adjusted for lost
value
(19) "Taxable value, adjusted for new value" of a
taxing unit other than a school district is determined by the
following formula:
Current year total taxable value
minus Current year taxable value of homesteads
subject to tax limitation
minus Current year taxable value of property
annexed
minus Current year taxable value of new
improvements
equals (Current year) Taxable value, adjusted for
new value
SECTION 7. The heading to Section 26.04, Tax Code, is
amended to read as follows:
Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
EFFECTIVE AND ROLLBACK TAX RATES OF A SCHOOL DISTRICT.
SECTION 8. Section 26.04, Tax Code, is amended by amending
Subsections (c), (f) and (g) and by adding Subsections (d-1),
(d-2), (d-3), (d-4) and (e-2) to read as follows:
(c) An officer or employee designated by the governing body
of a school district shall calculate the effective tax rate and the
rollback tax rate for the unit, where:
(1) "Effective tax rate" means a rate expressed in
dollars per $100 of taxable value calculated according to the
following formula:
EFFECTIVE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) /
(CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
; and
(2) "Rollback tax rate" means a rate expressed in
dollars per $100 of taxable value calculated according to the
following formula:
ROLLBACK TAX RATE = (EFFECTIVE MAINTENANCE AND OPERATIONS RATE x
1.08) + CURRENT DEBT RATE
(d-1) The designated officer or employee shall use the
worksheet forms prescribed by the comptroller under Section 5.07(f)
in calculating the no-new-taxes rate and the rollback tax rate.
(d-2) The designated officer or employee shall submit the
worksheets to:
(1) the chief appraiser of the appraisal district in
which the taxing unit is located; and
(2) the chief financial officer or the auditor for the
taxing unit.
(d-3) The designated officer or employee may not submit the
no-new-taxes rate and the rollback tax rate to the governing body of
the taxing unit and the governing body of the unit may not adopt a
tax rate until:
(1) the chief appraiser submits to the governing body
of the unit a written certification that the values used in the
calculations are the same as the values shown in the unit's
appraisal roll; and
(2) the chief financial officer or the auditor for the
unit submits to the governing body of the unit a written
certification that the rollback tax rate has been calculated
correctly.
(d-4) The comptroller shall adopt rules governing the form
of the certifications required by Subsection (d-3) and the manner
in which they are required to be submitted.
(e-2) By August 7 or as soon thereafter as practicable, the
assessor of each county shall deliver by regular mail or e-mail to
each owner of property in the county, and shall post in a
conspicuous place on the home page of the Internet website of the
assessor, 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
comptroller under Section 5.092. The notice must include:
(1) the address of the Internet website at which the
information may be found;
(2) a statement that the property owner may request a
written copy of the information from the assessor for each taxing
unit in which the property is located; and
(3) the address and telephone number of each assessor
from whom the written copy may be requested.
(f) If as a result of consolidation of school districts
[taxing units] a school district [taxing unit] includes territory
that was in two or more school districts [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-taxes rate
[effective] and rollback tax rate [rates] under this section.
(g) A person who owns taxable property is entitled to an
injunction prohibiting the taxing unit in which the property is
taxable from adopting a tax rate if the assessor or designated
officer or employee of the unit, as applicable, has not complied
with the computation or publication requirements of this section or
Section 5.092(d) [and the failure to comply was not in good faith].
SECTION 9. The heading to Section 26.041, Tax Code, is
amended to read as follows:
Sec. 26.041. CALCULATION OF [TAX RATE OF UNIT IMPOSING]
ADDITIONAL SALES AND USE TAX REVENUE.
SECTION 10. Sections 26.041(d), (f), (g), (h), (i) and(j),
Tax Code, are amended to read as follows:
(a) [(d)] The amount of additional sales and use tax revenue
for the current tax year for purposes of the calculation under
Section 26.031(c) is [In order to determine the amount of
additional sales and use tax revenue for purposes of this section,
the designated officer or employee shall use] the sales and use tax
revenue for the last preceding four quarters for which the
information is available [as the basis for projecting the
additional sales and use tax revenue for the current tax year]. If
the rate of the additional sales and use tax is increased or
reduced, the projection to be used for the first tax year after the
effective date of the sales and use tax change shall be adjusted to
exclude any revenue gained or lost because of the sales and use tax
rate change. If the unit did not impose an additional sales and use
tax for the last preceding four quarters, the designated officer or
employee shall request the comptroller of public accounts to
provide to the officer or employee a report showing the estimated
amount of taxable sales and uses within the unit for the previous
four quarters as compiled by the comptroller, and the comptroller
shall comply with the request. The officer or employee shall
prepare the estimate of the additional sales and use tax revenue for
the first year of the imposition of the tax by multiplying the
amount reported by the comptroller by the appropriate additional
sales and use tax rate and by multiplying that product by .95.
(b) [(f)] An estimate made by the comptroller under
Subsection (a) [(d)] of this section need not be adjusted to take
into account any projection of additional revenue attributable to
increases in the total value of items taxable under the state sales
and use tax because of amendments of Chapter 151, Tax Code.
(c) [(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 (a) [(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 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 amount of additional sales and use tax revenue
calculated under this section shall include [effective tax rate for
the unit is the effective tax rate before the increase minus a
number the numerator of which is] the revenue projected to be
generated as a result of the increase in the additional sales and
use tax rate [tax, as determined under this subsection, and the
denominator of which is the current total value minus the new
property value].
(d) [(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 (a) [(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 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 amount of additional sales and use tax revenue calculated under
this section shall not include [the effective tax rate for the unit
is the effective tax rate before the decrease plus a number the
numerator of which is] the revenue projected to be lost as a result
of the decrease in the additional sales and use tax rate [tax, as
determined under this subsection, and the denominator of which is
the current total value minus the new property value].
(f) [(i)] Any amount derived from the sales and use tax that
is or will be distributed by a county to the recipient of an
economic development grant made under Chapter 381, Local Government
Code, is not considered to be sales and use tax revenue for purposes
of this section.
(g)[(j)] Any amount derived from the sales and use tax
that is retained by the comptroller under Section 4 or 5, Chapter
1507, Acts of the 76th Legislature, Regular Session, 1999 (Article
5190.14, Vernon's Texas Civil Statutes), is not considered to be
sales and use tax revenue for purposes of this section.
SECTION 11. The heading to Section 26.044, Tax Code, is
amended to read as follows:
Sec. 26.044. ROLLBACK [EFFECTIVE] TAX RATE TO PAY FOR STATE
CRIMINAL JUSTICE MANDATE.
SECTION 12. Sections 26.044(a)-(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 adjustment for criminal justice mandate
under Section 26.031(c) is the state criminal justice mandate,
divided by the current year total taxable value for rollback
calculation. [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 adjustment
for criminal justice mandate under Section 26.031(c) is the current
year's state criminal justice mandate minus the prior year's state
criminal justice mandate, divided by the current year total taxable
value for rollback calculation. [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
rollback tax [effective maintenance and operation] rate as a result
of the adjustment for criminal justice mandate [provided by this
section], including a description and amount of the state criminal
justice mandate, in the information published under Section
26.04(e) and Section 26.06(b) of this code.
SECTION 13. The heading to Section 26.0441, Tax Code, is
amended to read as follows:
Sec. 26.0441. ROLLBACK [TAX] RATE ADJUSTMENT FOR INDIGENT
HEALTH CARE.
SECTION 14. Sections 26.0441(a)-(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 adjustment for indigent health care under Section 26.031(c) is
enhanced indigent health care expenditures, divided by the current
year total taxable value for rollback calculation. [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 adjustment for indigent health
care under Section 26.031(c) is the current year's enhanced
indigent health care expenditures minus the prior year's enhanced
indigent health care expenditures, divided by the current year
total taxable value for rollback calculation. [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 rollback tax [effective maintenance and operations] rate as
a result of the adjustment for indigent health care [provided by
this section], including a brief description and the amount of the
enhanced indigent health care expenditures, in the information
published under Section 26.04(e) and, if applicable, Section
26.06(b).
SECTION 15. Section 26.05, Tax Code, is amended by adding
subsections (a-1), (d-1), (d-2) and (e-1) to read as follows:
(a-1) If the amount of additional sales and use tax revenue
for a taxing unit calculated under Section 26.041 exceeds the
amount published under Section 26.04(e)(3)(C), then for purposes of
determining the rate under subsection (a)(2), the amount needed to
fund maintenance and operation expenditures shall be reduced by the
amount by which additional sales and use tax revenue calculated
under Section 26.041 exceeds the amount published under Section
26.04(e)(3)(C).
(d-1) The governing body of a taxing unit may not hold a
public hearing on a proposed tax rate or a public meeting to adopt a
tax rate until the 14th day after the date the officer or employee
designated by the governing body of the unit to calculate the
no-new-taxes rate and the rollback tax rate for the unit
electronically submits to the comptroller the information
described by Section 5.092(d).
(d-2) Notwithstanding Subsection (a), the governing body of
a taxing unit other than a school district may not adopt a tax rate
until:
(1) the comptroller has included the information for
the current tax year specified by Section 5.092 in the
comptroller's property tax database; and
(2) the chief appraiser of the appraisal district in
which the taxing unit participates has delivered the notice
required by Section 26.04(e-2).
(e-1) The governing body of a taxing unit that imposes an
additional sales and use tax may not adopt a tax rate until the
chief financial officer or the auditor for the unit submits to the
governing body of the unit a written certification that the amount
of additional sales and use tax revenue that will be used to pay
debt service has been deducted from the total amount published
under Section 26.04(e)(3)(C) as required by Subsection (a)(1) of
this section and that any additional sales and use tax revenue in
excess of the total amount published under Section 26.04(e)(3)(C)
has been deducted from the amount needed to fund maintenance and
operation expenditures as required by Subsection (a-1) of this
section. The comptroller shall adopt rules governing the form of
the certification required by this subsection and the manner in
which it is required to be submitted.
SECTION 16. Section 26.065(b), Tax Code, is amended to read
as follows:
(b) The taxing [If the taxing unit owns, operates, or
controls an Internet website, the] unit shall post notice of the
public hearing on the Internet website owned, operated, or
controlled by the 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 17. Chapter 26, Tax Code, is amended by adding
Section 26.17 to read as follows:
Sec. 26.17. POSTING OF TAX RATE AND BUDGET INFORMATION ON
TAXING UNIT'S WEBSITE. Each taxing unit shall maintain an Internet
website. In addition to posting any other information required by
this title, each taxing unit shall post on the Internet website
maintained by the taxing unit the following information in a format
prescribed by the comptroller:
(1) the name of and official contact information for
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 taxing unit's budget for the preceding two
years;
(4) the taxing unit's proposed or adopted budget for
the current year;
(5) the change in the amount of the taxing unit's
budget from the preceding year to the current year, by dollar amount
and percentage;
(6) 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;
(7) 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;
(8) the tax rate for maintenance and operations
adopted by the taxing unit for the preceding two years;
(9) the tax rate for debt service adopted by the taxing
unit for the preceding two years;
(10) the tax rate for maintenance and operations
proposed by the taxing unit for the current year;
(11) the tax rate for debt service proposed by the
taxing unit for the current year; and
(12) the most recent financial audit of the taxing
unit.
SECTION 18. (a) Not later than September 1, 2019 [January
1, 2018], the comptroller shall appoint the members of an advisory
group to provide to the comptroller advice and assistance regarding
the creation and operation of the property tax database required by
Section 5.092, Tax Code, as added by this Act, and related matters.
The advisory group is composed of 13 members as follows:
(1) one person who is an employee of the office of the
lieutenant governor;
(2) one person who is an employee of the office of the
speaker of the house of representatives;
(3) four persons who are county tax
assessor-collectors;
(4) two persons who are assessors or collectors for
taxing units but are not county tax assessor-collectors;
(5) two persons who are chief appraisers of appraisal
districts;
(6) one person who is a financial officer or auditor of
a municipality;
(7) one person who is a financial officer or auditor of
a county; and
(8) one person who is a representative of water
districts.
(b) The advisory group is abolished and this section expires
December 31, 2021.
SECTION 19. The comptroller shall comply with Sections
5.07(f) and 5.092, Tax Code, as added by this Act, not later than
June 1, 2020.
SECTION 20. The following provisions are repealed:
(1) Section 26.03, Tax Code;
(2) Section 26.04(d), Tax Code;
(3) Sections 26.041(a), (b), (c) and (e), Tax Code;
(4) Section 26.045, Tax Code;
SECTION 21. (a) Except as provided by Subsections (b), (c)
and (d) of this section, this Act takes effect January 1, 2018.
(b) The following provisions take effect September 1, 2017:
(1) Section 5.091, Tax Code, as amended by this Act;
(2) Section 26.17, Tax Code, as added by this Act;
(3) Section 18 of this Act; and
(4) Section 26.065(b), Tax Code, as amended by this
Act.
(c) The following provisions take effect September 1, 2019:
(1) Section 5.07(f), Tax Code, as added by this Act;
and
(2) Section 5.092, Tax Code, as added by this Act.
(d) The following provisions take effect January 1, 2020:
(1) Sections 25.19(b) and (i), Tax Code, as amended by
this Act;
(2) Sections 26.04(d-1) and (e-2), Tax Code, as added
by this Act;
(3) Section 26.04(g), Tax Code, as amended by this
Act; and
(4) Sections 26.05(d-1) and (d-2), Tax Code, as added
by this Act.