Bill Text: TX SB96 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Relating to ad valorem taxation.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-07-22 - Left pending in committee [SB96 Detail]
Download: Texas-2017-SB96-Introduced.html
85S11073 SMH-F | ||
By: Bettencourt | S.B. No. 96 |
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relating to ad valorem taxation. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. This Act may be cited as the Texas Property Tax | ||
Reform and Relief Act of 2017. | ||
SECTION 2. Chapter 5, Tax Code, is amended by adding Section | ||
5.01 to read as follows: | ||
Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD. | ||
(a) The comptroller shall appoint the property tax administration | ||
advisory board to advise the comptroller with respect to the | ||
division or divisions within the office of the comptroller with | ||
primary responsibility for state administration of property | ||
taxation and state oversight of appraisal districts and local tax | ||
offices. The advisory board may make recommendations to the | ||
comptroller regarding improving the effectiveness and efficiency | ||
of the property tax system, best practices, and complaint | ||
resolution procedures. | ||
(b) The advisory board is composed of at least six members | ||
appointed by the comptroller. The members of the board should | ||
include: | ||
(1) representatives of property tax payers, appraisal | ||
districts, and school districts; and | ||
(2) a person who has knowledge or experience in | ||
conducting ratio studies. | ||
(c) The members of the advisory board serve at the pleasure | ||
of the comptroller. | ||
(d) Any advice to the comptroller relating to a matter | ||
described by Subsection (a) that is provided by a member of the | ||
advisory board must be provided at a meeting called by the | ||
comptroller. | ||
(e) Chapter 2110, Government Code, does not apply to the | ||
advisory board. | ||
SECTION 3. Section 5.05, Tax Code, is amended by adding | ||
Subsection (c-1) to read as follows: | ||
(c-1) An appraisal district shall appraise property in | ||
accordance with any appraisal manuals prepared and issued by the | ||
comptroller under this section. | ||
SECTION 4. Section 5.07, Tax Code, is amended by adding | ||
Subsections (f), (g), (h), and (i) to read as follows: | ||
(f) In conjunction with prescribing a uniform record system | ||
to be used by all appraisal districts as required by Subsection (c), | ||
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 equivalent tax rate and the rollback tax | ||
rate for the unit as required by Chapter 26; and | ||
(2) school district to calculate and submit the | ||
equivalent tax rate, the rollback tax rate, and the rate to maintain | ||
the same amount of state and local revenue per weighted student that | ||
the district received in the school year beginning in the preceding | ||
tax year as required by Chapter 26. | ||
(g) The forms described by Subsection (f) must be in an | ||
electronic format and: | ||
(1) have blanks that can be filled in electronically; | ||
(2) be capable of being certified by the designated | ||
officer or employee after completion as accurately calculating the | ||
applicable tax rates and using values that are the same as the | ||
values shown in the taxing unit's certified appraisal roll; and | ||
(3) be capable of being electronically incorporated | ||
into the real-time tax rate database maintained by the tax rate | ||
officer of each appraisal district 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, 2017, as modified as necessary to comply with the | ||
requirements of those subsections. The forms may be updated at the | ||
discretion of the comptroller to reflect any change in the values | ||
used to calculate a tax rate, including the changes resulting from | ||
the implementation in the 2018 tax year of S.B. 1, Acts of the 85th | ||
Legislature, 1st Called Session, 2017, or similar legislation | ||
enacted at that session, or a change in a subsequent tax year | ||
resulting from a statutory change in a value used to calculate a tax | ||
rate. The forms may also be updated at the discretion of the | ||
comptroller to reflect formatting or other nonsubstantive changes. | ||
(i) The comptroller may revise the forms to reflect | ||
statutory changes other than those described by Subsection (h) or | ||
on receipt of a request in writing. A revision under this | ||
subsection must be approved by the agreement of a majority of the | ||
members of a committee selected by the comptroller who are present | ||
at a committee meeting at which a quorum is present. The members of | ||
the committee must represent, equally, taxpayers and either taxing | ||
units or persons designated by taxing units. In the case of a | ||
revision for which the comptroller receives a request in writing, | ||
the person requesting the revision shall pay the costs of mediation | ||
if the comptroller determines that mediation is required. | ||
SECTION 5. 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 [ |
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appraisal district, for the year [ |
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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 [ |
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(b) Not later than January 1 [ |
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Internet website the list required by Subsection (a). | ||
SECTION 6. 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, taxpayer | ||
assistance provided, and the operating and appraisal standards, | ||
procedures, and methodology used by each appraisal district, to | ||
determine compliance with generally accepted standards, | ||
procedures, and methodology, including compliance with standards, | ||
procedures, and methodology prescribed by appraisal manuals | ||
prepared and issued by the comptroller. After consultation with | ||
the property tax administration advisory board [ |
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may establish procedures and standards for conducting and scoring | ||
the review. | ||
(c) At the conclusion of the review, the comptroller shall, | ||
in writing, notify the appraisal district concerning its | ||
performance in the review. If the review results in a finding that | ||
an appraisal district is not in compliance with generally accepted | ||
standards, procedures, and methodology, including compliance with | ||
standards, procedures, and methodology prescribed by appraisal | ||
manuals prepared and issued by the comptroller, the comptroller | ||
shall deliver a report that details the comptroller's findings and | ||
recommendations for improvement to: | ||
(1) the appraisal district's chief appraiser and board | ||
of directors; and | ||
(2) the superintendent and board of trustees of each | ||
school district participating in the appraisal district. | ||
SECTION 7. Section 5.13(d), Tax Code, is amended to read as | ||
follows: | ||
(d) In conducting a general audit, the comptroller shall | ||
consider and report on: | ||
(1) the extent to which the district complies with | ||
applicable law or generally accepted standards of appraisal or | ||
other relevant practice, including appraisal standards and | ||
practices prescribed by appraisal manuals prepared and issued by | ||
the comptroller; | ||
(2) the uniformity and level of appraisal of major | ||
kinds of property and the cause of any significant deviations from | ||
ideal uniformity and equality of appraisal of major kinds of | ||
property; | ||
(3) duplication of effort and efficiency of operation; | ||
(4) the general efficiency, quality of service, and | ||
qualification of appraisal district personnel; and | ||
(5) except as otherwise provided by Subsection (b) [ |
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audit. | ||
SECTION 8. 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 [ |
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SECTION 9. Section 6.05, Tax Code, is amended by adding | ||
Subsection (k) to read as follows: | ||
(k) The chief appraiser shall establish an office of tax | ||
rate notices in the appraisal district. The office is responsible | ||
for delivering the notice required by Section 26.04(e-2) and | ||
creating and maintaining the database required by Section 26.17. | ||
The office is administered by the tax rate officer, who is appointed | ||
by and serves at the pleasure of the chief appraiser. The chief | ||
appraiser may designate other personnel to assist the tax rate | ||
officer in performing the functions of the office. In all | ||
communications, the office must identify itself as the "(insert | ||
name of county in which appraisal district is established) County | ||
Office of Tax Rate Notices" rather than as the appraisal district. | ||
SECTION 10. 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 11. 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 [ |
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(b-1) An appraisal [ |
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directors by resolution of a majority of the board's [ |
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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 12. 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 13. Section 6.42, Tax Code, is amended by adding | ||
Subsection (d) to read as follows: | ||
(d) The concurrence of a majority of the members of the | ||
appraisal review board or a panel of the board present at a meeting | ||
of the board or panel is sufficient for a recommendation, | ||
determination, decision, or other action by the board or panel, and | ||
the concurrence of more than a majority of the members of the board | ||
or panel may not be required. | ||
SECTION 14. Subchapter C, Chapter 6, Tax Code, is amended by | ||
adding Section 6.425 to read as follows: | ||
Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN | ||
CERTAIN DISTRICTS. (a) This section applies only to the appraisal | ||
review board for an appraisal district described by Section | ||
6.41(b-2). | ||
(b) The appraisal review board shall establish special | ||
panels to conduct protest hearings under Chapter 41 relating to | ||
property that: | ||
(1) has an appraised value of $50 million or more as | ||
determined by the appraisal district; and | ||
(2) is included in one of the following | ||
classifications: | ||
(A) commercial real and personal property; | ||
(B) real and personal property of utilities; | ||
(C) industrial and manufacturing real and | ||
personal property; and | ||
(D) multifamily residential real property. | ||
(c) Each special panel described by this section consists of | ||
three members of the appraisal review board appointed by the | ||
chairman of the board. | ||
(d) To be eligible to be appointed to a special panel | ||
described by this section, a member of the appraisal review board | ||
must: | ||
(1) hold a juris doctor or equivalent degree; | ||
(2) hold a master of business administration degree; | ||
(3) be licensed as a certified public accountant under | ||
Chapter 901, Occupations Code; | ||
(4) be accredited by the American Society of | ||
Appraisers as an accredited senior appraiser; | ||
(5) possess an MAI professional designation from the | ||
Appraisal Institute; | ||
(6) possess a Certified Assessment Evaluator (CAE) | ||
professional designation from the International Association of | ||
Assessing Officers; | ||
(7) have at least 10 years of experience in property | ||
tax appraisal or consulting; or | ||
(8) be licensed as a real estate broker or sales agent | ||
under Chapter 1101, Occupations Code. | ||
(e) Notwithstanding Subsection (d), the chairman of the | ||
appraisal review board may appoint to a special panel described by | ||
this section a member of the appraisal review board who does not | ||
meet the qualifications prescribed by that subsection if: | ||
(1) the number of persons appointed to the board by the | ||
local administrative district judge who meet those qualifications | ||
is not sufficient to fill the positions on each special panel; and | ||
(2) the board member being appointed to the panel | ||
holds a bachelor's degree in any field. | ||
(f) In addition to conducting protest hearings relating to | ||
property described by Subsection (b) of this section, a special | ||
panel may conduct protest hearings under Chapter 41 relating to | ||
property not described by Subsection (b) of this section as | ||
assigned by the chairman of the appraisal review board. | ||
SECTION 15. 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 | ||
not later than June 1 [ |
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SECTION 16. Section 22.23, Tax Code, is amended to read as | ||
follows: | ||
Sec. 22.23. FILING DATE. (a) Rendition statements and | ||
property reports must be delivered to the chief appraiser after | ||
January 1 and not later than April 1 [ |
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Section 22.02. | ||
(b) On written request by the property owner, the chief | ||
appraiser shall extend a deadline for filing a rendition statement | ||
or property report to a date not later than May 1 [ |
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appraiser may further extend the deadline an additional 15 days | ||
upon good cause shown in writing by the property owner. | ||
(c) Notwithstanding any other provision of this section, | ||
rendition statements and property reports 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. The chief appraiser may extend the filing deadline 15 days | ||
for good cause shown in writing by the property owner. | ||
SECTION 17. Section 23.01(b), Tax Code, is amended to read | ||
as follows: | ||
(b) The market value of property shall be determined by the | ||
application of generally accepted appraisal methods and | ||
techniques, including appraisal methods and techniques prescribed | ||
by appraisal manuals prepared and issued by the comptroller. If the | ||
appraisal district determines the appraised value of a property | ||
using mass appraisal standards, the mass appraisal standards must | ||
comply with the Uniform Standards of Professional Appraisal | ||
Practice. The same or similar appraisal methods and techniques | ||
shall be used in appraising the same or similar kinds of property. | ||
However, each property shall be appraised based upon the individual | ||
characteristics that affect the property's market value, and all | ||
available evidence that is specific to the value of the property | ||
shall be taken into account in determining the property's market | ||
value. | ||
SECTION 18. Sections 25.19(a) and (g), Tax Code, are | ||
amended to read as follows: | ||
(a) By April 15 [ |
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appraiser shall deliver a clear and understandable written notice | ||
to a property owner of the appraised value of the property owner's | ||
property if: | ||
(1) the appraised value of the property is greater | ||
than it was in the preceding year; | ||
(2) the appraised value of the property is greater | ||
than the value rendered by the property owner; | ||
(3) the property was not on the appraisal roll in the | ||
preceding year; or | ||
(4) an exemption or partial exemption approved for the | ||
property for the preceding year was canceled or reduced for the | ||
current year. | ||
(g) By April 15 [ |
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appraiser shall deliver a written notice to the owner of each | ||
property not included in a notice required to be delivered under | ||
Subsection (a), if the property was reappraised in the current tax | ||
year, if the ownership of the property changed during the preceding | ||
year, or if the property owner or the agent of a property owner | ||
authorized under Section 1.111 makes a written request for the | ||
notice. The chief appraiser shall separate real from personal | ||
property and include in the notice for each property: | ||
(1) the appraised value of the property in the | ||
preceding year; | ||
(2) the appraised value of the property for the | ||
current year and the kind of each partial exemption, if any, | ||
approved for the current year; | ||
(3) a detailed explanation of the time and procedure | ||
for protesting the value; and | ||
(4) the date and place the appraisal review board will | ||
begin hearing protests. | ||
SECTION 19. Effective January 1, 2019, Section 25.19, Tax | ||
Code, is amended by adding Subsections (b-3) and (b-4) to read as | ||
follows: | ||
(b-3) This subsection applies only to an appraisal district | ||
described by Section 6.41(b-2). In addition to the information | ||
required by Subsection (b), the chief appraiser shall state in a | ||
notice of appraised value of property described by Section 6.425(b) | ||
that the property owner has the right to have a protest relating to | ||
the property heard by a special panel of the appraisal review board. | ||
(b-4) Subsection (b)(5) applies only to a notice of | ||
appraised value required to be delivered by the chief appraiser of | ||
an appraisal district established in a county with a population of | ||
less than 120,000. This subsection expires January 1, 2020. | ||
SECTION 20. Effective January 1, 2020, Sections 25.19(b) | ||
and (i), Tax Code, are amended to read as follows: | ||
(b) The chief appraiser shall separate real from personal | ||
property and include in the notice for each: | ||
(1) a list of the taxing units in which the property is | ||
taxable; | ||
(2) the appraised value of the property in the | ||
preceding year; | ||
(3) the taxable value of the property in the preceding | ||
year for each taxing unit taxing the property; | ||
(4) the appraised value of the property for the | ||
current year, the kind and amount of each exemption and partial | ||
exemption, if any, approved for the property for the current year | ||
and for the preceding year, and, if an exemption or partial | ||
exemption that was approved for the preceding year was canceled or | ||
reduced for the current year, the amount of the exemption or partial | ||
exemption canceled or reduced; | ||
(5) [ |
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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) [ |
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procedure for protesting the value; | ||
(7) [ |
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board will begin hearing protests; and | ||
(8) [ |
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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) | ||
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SECTION 21. Section 25.22(a), Tax Code, is amended to read | ||
as follows: | ||
(a) By May 1 [ |
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chief appraiser shall submit the completed appraisal records to the | ||
appraisal review board for review and determination of protests. | ||
However, the chief appraiser may not submit the records until the | ||
chief appraiser has delivered the notices required by Subsection | ||
(d) of Section 11.45, Subsection (d) of Section 23.44, Subsection | ||
(d) of Section 23.57, Subsection (d) of Section 23.79, Subsection | ||
(d) of Section 23.85, Subsection (d) of Section 23.95, Subsection | ||
(d) of Section 23.9805, and Section 25.19. | ||
SECTION 22. Sections 26.01(a) and (e), Tax Code, are | ||
amended to read as follows: | ||
(a) By July 10 [ |
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certify to the assessor for each taxing unit participating in the | ||
district that part of the appraisal roll for the district that lists | ||
the property taxable by the unit. The part certified to the | ||
assessor is the appraisal roll for the unit. The chief appraiser | ||
shall consult with the assessor for each taxing unit and notify each | ||
unit in writing by April 1 of the form in which the roll will be | ||
provided to each unit. | ||
(e) Except as provided by Subsection (f), not later than May | ||
15 [ |
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assessor for each county, municipality, and school district | ||
participating in the appraisal district an estimate of the taxable | ||
value of property in that taxing unit. The chief appraiser shall | ||
assist each county, municipality, and school district in | ||
determining values of property in that taxing unit for the taxing | ||
unit's budgetary purposes. | ||
SECTION 23. Section 26.012, Tax Code, is amended by | ||
amending Subdivisions (9) and (10) and adding Subdivision (19) to | ||
read as follows: | ||
(9) "Equivalent [ |
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operations rate" means a rate expressed in dollars per $100 of | ||
taxable value and calculated according to the following formula: | ||
EQUIVALENT [ |
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RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST | ||
YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE - | ||
NEW PROPERTY VALUE) | ||
(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 | ||
rollback tax rate, as certified by the collector under Section | ||
26.04(b) [ |
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(19) "Small taxing unit" means a taxing unit, other | ||
than a school district, for which the total tax rate proposed for | ||
the current tax year: | ||
(A) is two cents or less per $100 of taxable | ||
value; or | ||
(B) would impose taxes of $20 million or less | ||
when applied to the current total value for the taxing unit. | ||
SECTION 24. The heading to Section 26.04, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; | ||
EQUIVALENT [ |
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SECTION 25. 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), (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 | ||
unit showing the total appraised, assessed, and taxable values of | ||
all property and the total taxable value of new property to the | ||
governing body of the unit by July 15 [ |
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thereafter as practicable. By July 15 [ |
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thereafter as practicable, the taxing unit's collector shall | ||
certify [ |
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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 unit submits the appraisal | ||
roll for the unit to the governing body of the unit as required by | ||
Subsection (b), an [ |
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governing body shall calculate the equivalent [ |
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and the rollback tax rate for the unit, where: | ||
(1) "Equivalent [ |
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expressed in dollars per $100 of taxable value calculated according | ||
to the following formula: | ||
EQUIVALENT [ |
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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 applicable formula: | ||
(A) for a small taxing unit: | ||
ROLLBACK TAX RATE = (EQUIVALENT [ |
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MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT | ||
RATE | ||
; or | ||
(B) for a taxing unit other than a small taxing | ||
unit: | ||
ROLLBACK TAX RATE = (EQUIVALENT MAINTENANCE AND | ||
OPERATIONS RATE x 1.04) + CURRENT DEBT RATE | ||
(c-1) Notwithstanding any other provision of this section, | ||
the governing body of a taxing unit other than a small taxing unit | ||
may direct the designated officer or employee to calculate the | ||
rollback tax rate of the unit in the manner provided for a small | ||
taxing unit if any part of the 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. | ||
(d) The equivalent [ |
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sum of the equivalent [ |
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type of tax the county levies and the rollback tax rate for a county | ||
is the sum of the rollback tax rates calculated for each type of tax | ||
the county levies. | ||
(d-1) The designated officer or employee shall use the tax | ||
rate calculation forms prescribed by the comptroller under Section | ||
5.07 in calculating the equivalent tax rate and the rollback tax | ||
rate. | ||
(d-2) The designated officer or employee may not submit the | ||
equivalent tax rate and the rollback tax rate to the governing body | ||
of the taxing unit and the unit may not adopt a tax rate until the | ||
designated officer or employee certifies on the tax rate | ||
calculation forms that the designated officer or employee has | ||
accurately calculated the tax rates and has used values that are the | ||
same as the values shown in the unit's certified appraisal roll in | ||
performing the calculations. | ||
(d-3) As soon as practicable after the designated officer or | ||
employee calculates the equivalent tax rate and the rollback tax | ||
rate of the taxing unit, the designated officer or employee shall | ||
submit the worksheets used in calculating the rates to the county | ||
assessor-collector for each county in which all or part of the | ||
territory of the unit is located. | ||
(e) By July 22 [ |
||
practicable, the designated officer or employee shall submit the | ||
rates to the governing body. By July 27, the designated officer or | ||
employee [ |
||
unit, [ |
||
page of the unit's Internet website, if applicable, in the form | ||
prescribed by the comptroller: | ||
(1) the equivalent [ |
||
tax rate, and an explanation of how they were calculated; | ||
(2) the estimated amount of interest and sinking fund | ||
balances and the estimated amount of maintenance and operation or | ||
general fund balances remaining at the end of the current fiscal | ||
year that are not encumbered with or by corresponding existing debt | ||
obligation; | ||
(3) a schedule of the unit's debt obligations showing: | ||
(A) the amount of principal and interest that | ||
will be paid to service the unit's debts in the next year from | ||
property tax revenue, including payments of lawfully incurred | ||
contractual obligations providing security for the payment of the | ||
principal of and interest on bonds and other evidences of | ||
indebtedness issued on behalf of the unit by another political | ||
subdivision and, if the unit is created under Section 52, Article | ||
III, or Section 59, Article XVI, Texas Constitution, payments on | ||
debts that the unit anticipates to incur in the next calendar year; | ||
(B) the amount by which taxes imposed for debt | ||
are to be increased because of the unit's anticipated collection | ||
rate; and | ||
(C) the total of the amounts listed in Paragraphs | ||
(A)-(B), less any amount collected in excess of the previous year's | ||
anticipated collections certified as provided in Subsection (b); | ||
(4) the amount of additional sales and use tax revenue | ||
anticipated in calculations under Section 26.041; | ||
(5) a statement that the adoption of a tax rate equal | ||
to the equivalent [ |
||
or decrease, as applicable, in the amount of taxes imposed by the | ||
unit as compared to last year's levy, and the amount of the increase | ||
or decrease; | ||
(6) in the year that a taxing unit calculates an | ||
adjustment under Subsection (i) or (j), a schedule that includes | ||
the following elements: | ||
(A) the name of the unit discontinuing the | ||
department, function, or activity; | ||
(B) the amount of property tax revenue spent by | ||
the unit listed under Paragraph (A) to operate the discontinued | ||
department, function, or activity in the 12 months preceding the | ||
month in which the calculations required by this chapter are made; | ||
and | ||
(C) the name of the unit that operates a distinct | ||
department, function, or activity in all or a majority of the | ||
territory of a taxing unit that has discontinued operating the | ||
distinct department, function, or activity; and | ||
(7) in the year following the year in which a taxing | ||
unit raised its rollback tax rate as required by Subsection (j), a | ||
schedule that includes the following elements: | ||
(A) the amount of property tax revenue spent by | ||
the unit to operate the department, function, or activity for which | ||
the taxing unit raised the rollback tax rate as required by | ||
Subsection (j) for the 12 months preceding the month in which the | ||
calculations required by this chapter are made; and | ||
(B) the amount published by the unit in the | ||
preceding tax year under Subdivision (6)(B). | ||
(e-1) The tax rate certification requirements imposed by | ||
Subsection (d-2) and the notice requirements imposed by Subsections | ||
(e)(1)-(6) do not apply to a school district. | ||
(e-2) By July 22 or as soon thereafter as practicable, the | ||
tax rate officer 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 real-time tax rate database | ||
maintained by the tax rate officer under Section 26.17. The notice | ||
must include: | ||
(1) the following statement: | ||
"PROPOSED (tax year) PROPERTY TAX BILL INFORMATION | ||
"Information concerning the (insert tax year) property taxes | ||
on your property proposed by your local taxing units, together with | ||
information about expressing your support for or opposition to the | ||
proposed property taxes, may be found in the real-time tax rate | ||
notice at the website listed below: | ||
"(address of the Internet website at which the information | ||
may be found)"; | ||
(2) a statement that the property owner may request | ||
from the county assessor-collector contact information for the | ||
assessor for each taxing unit in which the property is located, who | ||
must provide the information described by this subsection to the | ||
owner on request; and | ||
(3) the address and telephone number of the county | ||
assessor-collector. | ||
(e-3) The heading of the statement described by Subsection | ||
(e-2)(1) must be in bold, capital letters in typeset larger than | ||
that used in the other provisions of the notice. | ||
(e-4) The comptroller may adopt rules regarding the format | ||
and delivery of the notice required by Subsection (e-2). | ||
(e-5) The governing body of a taxing unit shall include as | ||
an appendix to the unit's budget for a fiscal year the worksheets | ||
used by the designated officer or employee of the unit to calculate | ||
the equivalent tax rate and the rollback tax rate of the 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 equivalent | ||
[ |
||
(g) A person who owns taxable property is entitled to an | ||
injunction prohibiting the taxing unit in which the property is | ||
taxable from adopting a tax rate if the assessor or designated | ||
officer or employee of the unit, the tax rate officer of the | ||
applicable appraisal district, or the taxing unit, as applicable, | ||
has not complied with the computation, [ |
||
requirements of this section or Section 26.16, 26.17, or 26.18 [ |
||
|
||
(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 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 equivalent [ |
||
operations rate of the unit is reduced by the amount of maintenance | ||
and operations tax revenue spent by the taxing unit to operate the | ||
department, function, or activity for the 12 months preceding the | ||
month in which the calculations required by this chapter are made | ||
and in which the unit operated the discontinued department, | ||
function, or activity. If the unit did not operate that department, | ||
function, or activity for the full 12 months preceding the month in | ||
which the calculations required by this chapter are made, the unit | ||
shall reduce last year's levy used for calculating the equivalent | ||
[ |
||
amount of the revenue spent in the last full fiscal year in which | ||
the unit operated the discontinued department, function, or | ||
activity. | ||
(j) This subsection applies to a taxing unit that had agreed | ||
by written contract to accept the transfer of a distinct | ||
department, function, or activity from another taxing unit and | ||
operates a distinct department, function, or activity if the | ||
operation of a substantially similar department, function, or | ||
activity in all or a majority of the territory of the taxing unit | ||
has been discontinued by another taxing unit, including a dissolved | ||
taxing unit. The rollback tax rate of a taxing unit to which this | ||
subsection applies in the first tax year after the other taxing unit | ||
discontinued the substantially similar department, function, or | ||
activity in which a budget is adopted that allocates revenue to the | ||
department, function, or activity is calculated as otherwise | ||
provided by this section, except that last year's levy used to | ||
calculate the equivalent [ |
||
rate of the unit is increased by the amount of maintenance and | ||
operations tax revenue spent by the taxing unit that discontinued | ||
operating the substantially similar department, function, or | ||
activity to operate that department, function, or activity for the | ||
12 months preceding the month in which the calculations required by | ||
this chapter are made and in which the unit operated the | ||
discontinued department, function, or activity. If the unit did | ||
not operate the discontinued department, function, or activity for | ||
the full 12 months preceding the month in which the calculations | ||
required by this chapter are made, the unit may increase last year's | ||
levy used to calculate the equivalent [ |
||
operations rate by an amount not to exceed the amount of property | ||
tax revenue spent by the discontinuing unit to operate the | ||
discontinued department, function, or activity in the last full | ||
fiscal year in which the discontinuing unit operated the | ||
department, function, or activity. | ||
SECTION 26. 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 equivalent [ |
||
rate and rollback tax rate for the unit are calculated according to | ||
the following formulas: | ||
EQUIVALENT [ |
||
LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW | ||
PROPERTY VALUE)] - SALES TAX GAIN RATE | ||
and | ||
ROLLBACK TAX RATE FOR SMALL TAXING UNIT = (EQUIVALENT | ||
[ |
||
CURRENT DEBT RATE - SALES TAX GAIN RATE | ||
or | ||
ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL | ||
TAXING UNIT = (EQUIVALENT MAINTENANCE AND OPERATIONS | ||
RATE x 1.04) + CURRENT DEBT RATE - SALES TAX GAIN RATE | ||
where "sales tax gain rate" means a number expressed in dollars per | ||
$100 of taxable value, calculated by dividing the revenue that will | ||
be generated by the additional sales and use tax in the following | ||
year as calculated under Subsection (d) [ |
||
current total value. | ||
(b) Except as provided by Subsections (a) and (c) [ |
||
|
||
sales and use tax, the rollback tax rate for the unit is calculated | ||
according to the following applicable formula, regardless of | ||
whether the unit levied a property tax in the preceding year: | ||
ROLLBACK TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S | ||
MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / ([ |
||
CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + (CURRENT | ||
DEBT RATE - SALES TAX REVENUE RATE) | ||
or | ||
ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL | ||
TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS | ||
EXPENSE x 1.04) / (CURRENT TOTAL VALUE - NEW PROPERTY | ||
VALUE)] + (CURRENT DEBT RATE - SALES TAX REVENUE RATE) | ||
where "last year's maintenance and operations expense" means the | ||
amount spent for maintenance and operations from property tax and | ||
additional sales and use tax revenues in the preceding year, and | ||
"sales tax revenue rate" means a number expressed in dollars per | ||
$100 of taxable value, calculated by dividing the revenue that will | ||
be generated by the additional sales and use tax in the current year | ||
as calculated under Subsection (d) [ |
||
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 equivalent [ |
||
rate for the unit are calculated according to the following | ||
formulas: | ||
EQUIVALENT [ |
||
LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW | ||
PROPERTY VALUE)] + SALES TAX LOSS RATE | ||
[ |
||
ROLLBACK TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S | ||
MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / ([ |
||
CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + CURRENT | ||
DEBT RATE | ||
and | ||
ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL | ||
TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS | ||
EXPENSE x 1.04) / (CURRENT TOTAL VALUE - NEW PROPERTY | ||
VALUE)] + CURRENT DEBT RATE | ||
where "sales tax loss rate" means a number expressed in dollars per | ||
$100 of taxable value, calculated by dividing the amount of sales | ||
and use tax revenue generated in the last four quarters for which | ||
the information is available by the current total value and "last | ||
year's maintenance and operations expense" means the amount spent | ||
for maintenance and operations from property tax and additional | ||
sales and use tax revenues in the preceding year. | ||
(c-1) Notwithstanding any other provision of this section, | ||
the governing body of a taxing unit other than a small taxing unit | ||
may direct the designated officer or employee to calculate the | ||
rollback tax rate of the unit in the manner provided for a small | ||
taxing unit if any part of the 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. | ||
(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 equivalent [ |
||
rates the amount that, when applied to the total taxable value | ||
submitted to the governing body, would produce an amount of taxes | ||
equal to the difference between the total amount of payments for the | ||
tax year under contracts described by this subsection under the | ||
rollback tax rate calculated under this section and the total | ||
amount of payments for the tax year that would have been obligated | ||
to the city if the city had not adopted an additional sales and use | ||
tax. | ||
(g) If the rate of the additional sales and use tax is | ||
increased, the designated officer or employee shall make two | ||
projections, in the manner provided by Subsection (d) [ |
||
|
||
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 equivalent [ |
||
the unit is the equivalent [ |
||
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) [ |
||
|
||
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 equivalent [ |
||
the equivalent [ |
||
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 27. The heading to Section 26.043, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.043. ROLLBACK AND EQUIVALENT [ |
||
[ |
||
SECTION 28. Sections 26.043(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) In the tax year in which a city has set an election on | ||
the question of whether to impose a local sales and use tax under | ||
Subchapter H, Chapter 453, Transportation Code, the officer or | ||
employee designated to make the calculations provided by Section | ||
26.04 may not make those calculations until the outcome of the | ||
election is determined. If the election is determined in favor of | ||
the imposition of the tax, the representative shall subtract from | ||
the city's rollback and equivalent [ |
||
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 equivalent [ |
||
tax rate refers to that rate as adjusted under this section. | ||
SECTION 29. The heading to Section 26.044, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.044. EQUIVALENT [ |
||
STATE CRIMINAL JUSTICE MANDATE. | ||
SECTION 30. 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 equivalent [ |
||
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 equivalent | ||
[ |
||
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 | ||
equivalent [ |
||
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) [ |
||
SECTION 31. 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 equivalent [ |
||
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 equivalent [ |
||
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 equivalent [ |
||
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 32. 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[ |
||
|
||
|
||
rate for the current tax year and shall notify the assessor for the | ||
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 | ||
rollback tax rate before August 15. The tax rate consists of two | ||
components, each of which must be approved separately. The | ||
components are: | ||
(1) for a taxing unit other than a school district, the | ||
rate that, if applied to the total taxable value, will impose the | ||
total amount published under Section 26.04(e)(3)(C), less any | ||
amount of additional sales and use tax revenue that will be used to | ||
pay debt service, or, for a school district, the rate calculated | ||
under Section 44.004(c)(5)(A)(ii)(b), Education Code; and | ||
(2) the rate that, if applied to the total taxable | ||
value, will impose the amount of taxes needed to fund maintenance | ||
and operation expenditures of the 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 equivalent [ |
||
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 equivalent [ |
||
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 equivalent [ |
||
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 equivalent [ |
||
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 equivalent | ||
[ |
||
statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT | ||
PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE EQUIVALENT [ |
||
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 [ |
||
website of [ |
||
(A) the following statement: "(Insert name of | ||
unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE | ||
AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and | ||
(B) if the tax rate exceeds the equivalent | ||
[ |
||
statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT | ||
PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE EQUIVALENT [ |
||
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 equivalent | ||
[ |
||
adopted by the taxing unit for the preceding tax year. A tax rate | ||
established by this subsection is treated as an adopted tax rate. | ||
Before the fifth day after the establishment of a tax rate by this | ||
subsection, the governing body of the taxing unit must ratify the | ||
applicable tax rate in the manner required by Subsection (b). | ||
(d) The governing body of a taxing unit other than a school | ||
district may not adopt a tax rate that exceeds the lower of the | ||
rollback tax rate or the equivalent [ |
||
as provided by this chapter until the governing body has held two | ||
public hearings on the proposed tax rate and has otherwise complied | ||
with Section 26.06 and Section 26.065. The governing body of a | ||
taxing unit shall reduce a tax rate set by law or by vote of the | ||
electorate to the lower of the rollback tax rate or the equivalent | ||
[ |
||
complies with Section 26.06. | ||
(d-1) The governing body of a taxing unit may not hold a | ||
public hearing on a proposed tax rate or a public meeting to adopt a | ||
tax rate until the 14th day after the date the officer or employee | ||
designated by the governing body of the unit to calculate the | ||
equivalent tax rate and the rollback tax rate for the unit complies | ||
with Section 26.17. | ||
(d-2) Notwithstanding Subsection (a), the governing body of | ||
a taxing unit other than a school district may not adopt a tax rate | ||
until: | ||
(1) the tax rate officer of each appraisal district in | ||
which the taxing unit participates has delivered the notice | ||
required by Section 26.04(e-2); | ||
(2) the designated officer or employee of the taxing | ||
unit has: | ||
(A) entered in the real-time tax rate database | ||
maintained by the tax rate officer the information described by | ||
Section 26.17(b) for the current tax year; and | ||
(B) incorporated the completed tax rate | ||
calculation forms prepared under Section 26.04(d-1) into the | ||
real-time tax rate database maintained by the tax rate officer; and | ||
(3) the taxing unit has posted the information | ||
described by Section 26.18 on the Internet website used by the | ||
taxing unit for that purpose. | ||
(e) A person who owns taxable property is entitled to an | ||
injunction restraining the collection of taxes by a taxing unit in | ||
which the property is taxable if the taxing unit has not complied | ||
with the requirements of this section or Section 26.04 [ |
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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 [ |
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(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 unit described by Subsection (a)(1) of this section | ||
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. The comptroller shall adopt rules | ||
governing the form of the certification required by this subsection | ||
and the manner in which it is required to be submitted. | ||
(g) Notwithstanding Subsection (a), the governing body of a | ||
school district that elects to adopt a tax rate before the adoption | ||
of a budget for the fiscal year that begins in the current tax year | ||
may adopt a tax rate for the current tax year before receipt of the | ||
certified appraisal roll for the school district if the chief | ||
appraiser of the appraisal district in which the school district | ||
participates has certified to the assessor for the school district | ||
an estimate of the taxable value of property in the school district | ||
as provided by Section 26.01(e). If a school district adopts a tax | ||
rate under this subsection, the equivalent [ |
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the rollback tax rate of the district shall be calculated based on | ||
the certified estimate of taxable value. | ||
SECTION 33. Sections 26.052(c) and (e), Tax Code, are | ||
amended to read as follows: | ||
(c) A taxing unit to which this section applies may provide | ||
public notice of its proposed tax rate in one [ |
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following methods not later than the seventh day before the date on | ||
which the tax rate is adopted: | ||
(1) mailing a notice of the proposed tax rate to each | ||
owner of taxable property in the taxing unit; [ |
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(2) publishing notice of the proposed tax rate in the | ||
legal notices section of a newspaper having general circulation in | ||
the taxing unit; or | ||
(3) posting notice of the proposed tax rate | ||
prominently on the home page of the Internet website maintained by | ||
the taxing unit, if applicable. | ||
(e) Public notice provided under Subsection (c) must | ||
specify: | ||
(1) the tax rate that the governing body proposes to | ||
adopt; | ||
(2) the date, time, and location of the meeting of the | ||
governing body of the taxing unit at which the governing body will | ||
consider adopting the proposed tax rate; and | ||
(3) if the proposed tax rate for the taxing unit | ||
exceeds the unit's equivalent [ |
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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 equivalent [ |
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SECTION 34. Section 26.06, Tax Code, is amended by amending | ||
Subsections (b), (c), (d), and (e) and adding Subsections (b-1), | ||
(b-2), (b-3), (b-4), (b-5), (b-6), and (b-7) to read as follows: | ||
(b) The notice of a public hearing may not be smaller than | ||
one-quarter page of a standard-size or a tabloid-size newspaper, | ||
and the headline on the notice must be in 24-point or larger type. | ||
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(b-1) This subsection and Subsections (b-2) and (b-3) apply | ||
only to a small taxing unit. If the proposed tax rate exceeds the | ||
equivalent tax rate and the rollback 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 | ||
"EQUIVALENT TAX RATE $__________per $100 | ||
"ROLLBACK TAX RATE $__________per $100 | ||
"The equivalent 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 rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt before the voters by petition may require | ||
that an election be held to determine whether or not to reduce the | ||
tax rate to the rollback tax rate. | ||
"The proposed tax rate is greater than the equivalent 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). | ||
"A second public hearing will be held on (date and time) at | ||
(meeting place). | ||
"The proposed tax rate is also greater than the rollback tax | ||
rate. If (name of taxing unit) adopts the proposed tax rate, the | ||
voters by petition may require that an election be held to determine | ||
whether or not to reduce the tax rate to the rollback tax rate. The | ||
requirements for a petition may be found in Sections 26.07 and | ||
26.081, Tax Code. | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax increase or, if one | ||
or more were absent, indicating the absences.)" | ||
(b-2) If the proposed tax rate exceeds the equivalent tax | ||
rate but does not exceed the rollback 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 | ||
"EQUIVALENT TAX RATE $__________per $100 | ||
"ROLLBACK TAX RATE $__________per $100 | ||
"The equivalent 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 rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt before the voters by petition may require | ||
that an election be held to determine whether or not to reduce the | ||
tax rate to the rollback tax rate. | ||
"The proposed tax rate is greater than the equivalent 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). | ||
"A second public hearing will be held on (date and time) at | ||
(meeting place). | ||
"The proposed tax rate is not greater than the rollback tax | ||
rate. As a result, the voters may not petition for an election to be | ||
held to determine whether or not to reduce the tax rate to the | ||
rollback 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 one of the public hearings mentioned above. | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax increase or, if one | ||
or more were absent, indicating the absences.)" | ||
(b-3) If the proposed tax rate does not exceed the | ||
equivalent tax rate but exceeds the rollback 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 | ||
"EQUIVALENT TAX RATE $__________per $100 | ||
"ROLLBACK TAX RATE $__________per $100 | ||
"The equivalent 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 rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt before the voters by petition may require | ||
that an election be held to determine whether or not to reduce the | ||
tax rate to the rollback tax rate. | ||
"The proposed tax rate is not greater than the equivalent 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). | ||
"A second public hearing will be held on (date and time) at | ||
(meeting place). | ||
"The proposed tax rate is greater than the rollback tax rate. | ||
If (name of taxing unit) adopts the proposed tax rate, the voters by | ||
petition may require that an election be held to determine whether | ||
or not to reduce the tax rate to the rollback tax rate. The | ||
requirements for a petition may be found in Sections 26.07 and | ||
26.081, Tax Code. | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax increase or, if one | ||
or more were absent, indicating the absences.)" | ||
(b-4) This subsection and Subsections (b-5) and (b-6) apply | ||
only to a taxing unit other than a small taxing unit. If the | ||
proposed tax rate exceeds the equivalent tax rate and the rollback | ||
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 | ||
"EQUIVALENT TAX RATE $__________per $100 | ||
"ROLLBACK TAX RATE $__________per $100 | ||
"The equivalent 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 rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt without holding an election to ratify the | ||
rate. | ||
"The proposed tax rate is greater than the equivalent 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). | ||
"A second public hearing will be held on (date and time) at | ||
(meeting place). | ||
"The proposed tax rate is also greater than the rollback tax | ||
rate. If (name of taxing unit) adopts the proposed tax rate, (name | ||
of taxing unit) is required to hold an election so that the voters | ||
may accept or reject the proposed tax rate. If a majority of the | ||
voters reject the proposed tax rate, the (name of taxing unit) will | ||
be required to adopt a new tax rate that is not greater than the | ||
rollback tax rate. The election will be held on (date of election). | ||
You may contact the (name of office responsible for administering | ||
the election) for information about voting locations. The hours of | ||
voting on election day are (voting hours). | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax increase or, if one | ||
or more were absent, indicating the absences.)" | ||
(b-5) If the proposed tax rate exceeds the equivalent tax | ||
rate but does not exceed the rollback 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 | ||
"EQUIVALENT TAX RATE $__________per $100 | ||
"ROLLBACK TAX RATE $__________per $100 | ||
"The equivalent 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 rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt without holding an election to ratify the | ||
rate. | ||
"The proposed tax rate is greater than the equivalent 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). | ||
"A second public hearing will be held on (date and time) at | ||
(meeting place). | ||
"The proposed tax rate is not greater than the rollback 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 one of the public hearings mentioned above. | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax increase or, if one | ||
or more were absent, indicating the absences.)" | ||
(b-6) If the proposed tax rate does not exceed the | ||
equivalent tax rate but exceeds the rollback 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 | ||
"EQUIVALENT TAX RATE $__________per $100 | ||
"ROLLBACK TAX RATE $__________per $100 | ||
"The equivalent 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 rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt without holding an election to ratify the | ||
rate. | ||
"The proposed tax rate is not greater than the equivalent 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). | ||
"A second public hearing will be held on (date and time) at | ||
(meeting place). | ||
"The proposed tax rate is greater than the rollback tax rate. | ||
If (name of taxing unit) adopts the proposed tax rate, (name of | ||
taxing unit) is required to hold an election so that the voters may | ||
accept or reject the proposed tax rate. If a majority of the voters | ||
reject the proposed tax rate, the (name of taxing unit) will be | ||
required to adopt a new tax rate that is not greater than the | ||
rollback tax rate. The election will be held on (date of election). | ||
You may contact the (name of office responsible for administering | ||
the election) for information about voting locations. The hours of | ||
voting on election day are (voting hours). | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax increase or, if one | ||
or more were absent, indicating the absences.)" | ||
(b-7) In addition to including the information described by | ||
Subsection (b-1), (b-2), (b-3), (b-4), (b-5), or (b-6), 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 unit, [ |
||
published in a newspaper, or posted prominently on the home page of | ||
the Internet website of the unit. If the notice is published in a | ||
newspaper, it may not be in the part of the paper in which legal | ||
notices and classified advertisements appear. If the taxing unit | ||
posts the notice on [ |
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unit, the notice must be posted on the website from the date the | ||
notice is first posted [ |
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is concluded. | ||
(d) At the public hearings the governing body shall announce | ||
the date, time, and place of the meeting at which it will vote on the | ||
proposed tax rate. After each hearing the governing body shall give | ||
notice of the meeting at which it will vote on the proposed tax rate | ||
and the notice shall be in the same form as prescribed by | ||
Subsections (b) and (c), except that it must state the following: | ||
"NOTICE OF TAX REVENUE INCREASE | ||
"The (name of the taxing unit) conducted public hearings on | ||
(date of first hearing) and (date of second hearing) on a proposal | ||
to increase the total tax revenues of the (name of the taxing unit) | ||
from properties on the tax roll in the preceding year by (percentage | ||
by which proposed tax rate exceeds lower of rollback tax rate or | ||
equivalent [ |
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percent. | ||
"The total tax revenue proposed to be raised last year at last | ||
year's tax rate of (insert tax rate for the preceding year) for each | ||
$100 of taxable value was (insert total amount of taxes imposed in | ||
the preceding year). | ||
"The total tax revenue proposed to be raised this year at the | ||
proposed tax rate of (insert proposed tax rate) for each $100 of | ||
taxable value, excluding tax revenue to be raised from new property | ||
added to the tax roll this year, is (insert amount computed by | ||
multiplying proposed tax rate by the difference between current | ||
total value and new property value). | ||
"The total tax revenue proposed to be raised this year at the | ||
proposed tax rate of (insert proposed tax rate) for each $100 of | ||
taxable value, including tax revenue to be raised from new property | ||
added to the tax roll this year, is (insert amount computed by | ||
multiplying proposed tax rate by current total value). | ||
"The (governing body of the taxing unit) is scheduled to vote | ||
on the tax rate that will result in that tax increase at a public | ||
meeting to be held on (date of meeting) at (location of meeting, | ||
including mailing address) at (time of meeting). | ||
"The (governing body of the taxing unit) proposes to use the | ||
increase in total tax revenue for the purpose of (description of | ||
purpose of increase)." | ||
(e) The meeting to vote on the tax increase may not be | ||
earlier than the third day or later than the seventh [ |
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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 equivalent | ||
[ |
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notice under Subsection (d) before it may adopt a rate that exceeds | ||
the lower of the rollback tax rate or the equivalent [ |
||
rate. | ||
SECTION 35. Chapter 26, Tax Code, is amended by adding | ||
Sections 26.061 and 26.062 to read as follows: | ||
Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE | ||
THAT DOES NOT EXCEED LOWER OF EQUIVALENT OR ROLLBACK 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 equivalent tax rate or the rollback | ||
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 | ||
"EQUIVALENT TAX RATE $__________per $100 | ||
"ROLLBACK TAX RATE $__________per $100 | ||
"The equivalent 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 rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt (insert "before the voters are entitled to | ||
petition for an election to limit the rate that may be approved to | ||
the rollback tax rate" if Section 26.07 applies or "without holding | ||
an election to ratify the rate" if Section 26.08 applies). | ||
"The proposed tax rate is not greater than the equivalent 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 rollback | ||
tax rate. As a result, (insert "the voters are not entitled to | ||
petition for an election to limit the rate that may be approved to | ||
the rollback tax rate" if Section 26.07 applies or "(name of taxing | ||
unit) is not required to hold an election to ratify the rate" if | ||
Section 26.08 applies). However, you may express your support for | ||
or opposition to the proposed tax rate by contacting the members of | ||
the (name of governing body) of (name of taxing unit) at their | ||
offices or by attending the public meeting mentioned above. | ||
"Your taxes owed under any of the above rates can be | ||
calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposed tax rate or, if one or more were absent, | ||
indicating the absences.)" | ||
(c) In addition to including the information described by | ||
Subsection (b), the notice must include the information described | ||
by Section 26.062. | ||
Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX | ||
RATE NOTICE. (a) In addition to the information described by | ||
Section 26.06(b-1), (b-2), (b-3), (b-4), (b-5), or (b-6) or 26.061, | ||
as applicable, a notice required by that provision must include at | ||
the end of the notice: | ||
(1) a statement in the following form: | ||
"The following table compares the taxes imposed on the | ||
average residence homestead by (name of taxing unit) last year to | ||
the taxes proposed to be imposed on the average residence homestead | ||
by (name of taxing unit) this year:"; | ||
(2) a table in the form required by this section | ||
following the statement described by Subdivision (1); and | ||
(3) a statement in the following form following the | ||
table: | ||
(A) if the tax assessor for the taxing unit | ||
maintains an Internet website: "For assistance with tax | ||
calculations, please contact the tax assessor for (name of taxing | ||
unit) at (telephone number) or (e-mail address), or visit (Internet | ||
website address) for more information."; or | ||
(B) if the tax assessor for the taxing unit does | ||
not maintain an Internet website: "For assistance with tax | ||
calculations, please contact the tax assessor for (name of taxing | ||
unit) at (telephone number) or (e-mail address)." | ||
(b) The table must contain five rows and four columns. | ||
(c) The first row must appear as follows: | ||
(1) the first column of the first row must be left | ||
blank; | ||
(2) the second column of the first row must state the | ||
year corresponding to the preceding tax year; | ||
(3) the third column of the first row must state the | ||
year corresponding to the current tax year; and | ||
(4) the fourth column of the first row must be entitled | ||
"Change". | ||
(d) The second row must appear as follows: | ||
(1) the first column of the second row must be entitled | ||
"Total tax rate (per $100 of value)"; | ||
(2) the second column of the second row must state the | ||
adopted tax rate for the preceding tax year; | ||
(3) the third column of the second row must state the | ||
proposed tax rate for the current tax year; and | ||
(4) the fourth column of the second row must state the | ||
nominal and percentage difference between the adopted tax rate for | ||
the preceding tax year and the proposed tax rate for the current tax | ||
year as follows: "(increase or decrease, as applicable) of | ||
(nominal difference between tax rate stated in second column of | ||
second row and tax rate stated in third column of second row) per | ||
$100, or (percentage difference between tax rate stated in second | ||
column of second row and tax rate stated in third column of second | ||
row)%". | ||
(e) The third row must appear as follows: | ||
(1) the first column of the third row must be entitled | ||
"Average homestead taxable value"; | ||
(2) the second column of the third row must state the | ||
average taxable value of a residence homestead in the taxing unit | ||
for the preceding tax year; | ||
(3) the third column of the third row must state the | ||
average taxable value of a residence homestead in the taxing unit | ||
for the current tax year; and | ||
(4) the fourth column of the third row must state the | ||
percentage difference between the average taxable value of a | ||
residence homestead in the taxing unit for the preceding tax year | ||
and the average taxable value of a residence homestead in the taxing | ||
unit for the current tax year as follows: "(increase or decrease, | ||
as applicable) of (percentage difference between amount stated in | ||
second column of third row and amount stated in third column of | ||
third row)%". | ||
(f) The fourth row must appear as follows: | ||
(1) the first column of the fourth row must be entitled | ||
"Tax on average homestead"; | ||
(2) the second column of the fourth row must state the | ||
amount of taxes imposed by the taxing unit in the preceding tax year | ||
on a residence homestead with a taxable value equal to the average | ||
taxable value of a residence homestead in the taxing unit in the | ||
preceding tax year; | ||
(3) the third column of the fourth row must state the | ||
amount of taxes that would be imposed by the taxing unit in the | ||
current tax year on a residence homestead with a taxable value equal | ||
to the average taxable value of a residence homestead in the taxing | ||
unit in the current tax year if the taxing unit adopted the proposed | ||
tax rate; and | ||
(4) the fourth column of the fourth row must state the | ||
nominal and percentage difference between the amount of taxes | ||
imposed by the taxing unit in the preceding tax year on a residence | ||
homestead with a taxable value equal to the average taxable value of | ||
a residence homestead in the taxing unit in the preceding tax year | ||
and the amount of taxes that would be imposed by the taxing unit in | ||
the current tax year on a residence homestead with a taxable value | ||
equal to the average taxable value of a residence homestead in the | ||
taxing unit in the current tax year if the taxing unit adopted the | ||
proposed tax rate, as follows: "(increase or decrease, as | ||
applicable) of (nominal difference between amount stated in second | ||
column of fourth row and amount stated in third column of fourth | ||
row), or (percentage difference between amount stated in second | ||
column of fourth row and amount stated in third column of fourth | ||
row)%". | ||
(g) The fifth row must appear as follows: | ||
(1) the first column of the fifth row must be entitled | ||
"Total tax levy on all properties"; | ||
(2) the second column of the fifth row must state the | ||
amount equal to last year's levy; | ||
(3) the third column of the fifth row must state the | ||
amount computed by multiplying the proposed tax rate by the current | ||
total value and dividing the product by 100; and | ||
(4) the fourth column of the fifth row must state the | ||
nominal and percentage difference between the total amount of taxes | ||
imposed by the taxing unit in the preceding tax year and the amount | ||
that would be imposed by the taxing unit in the current tax year if | ||
the taxing unit adopted the proposed tax rate, as follows: | ||
"(increase or decrease, as applicable) of (nominal difference | ||
between amount stated in second column of fifth row and amount | ||
stated in third column of fifth row), or (percentage difference | ||
between amount stated in second column of fifth row and amount | ||
stated in third column of fifth row)%". | ||
(h) In calculating the average taxable value of a residence | ||
homestead in the taxing unit for the preceding tax year and the | ||
current tax year for purposes of Subsections (e) and (f), any | ||
residence homestead exemption available only to disabled persons, | ||
persons 65 years of age or older, or their surviving spouses must be | ||
disregarded. | ||
SECTION 36. Section 26.065(b), Tax Code, is amended to read | ||
as follows: | ||
(b) The [ |
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|
||
prominently on the home page of the Internet website of 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 37. The heading to Section 26.07, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.07. ELECTION TO REDUCE TAX RATE OF SMALL TAXING UNIT | ||
[ |
||
SECTION 38. Sections 26.07(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) If the governing body of a small taxing unit [ |
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|
||
rollback tax rate calculated as provided by this chapter, the | ||
qualified voters of the taxing unit 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 10[ |
||
[ |
||
voters of the taxing unit who voted in [ |
||
recent gubernatorial election [ |
||
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[ |
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(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. | ||
SECTION 39. The heading to Section 26.08, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.08. ELECTION TO APPROVE TAX RATE OF TAXING UNIT | ||
OTHER THAN SMALL TAXING UNIT [ |
||
SECTION 40. Section 26.08, Tax Code, is amended by amending | ||
Subsections (a), (b), (d), (d-1), (d-2), (e), (g), (h), (n), and (p) | ||
and adding Subsection (r) to read as follows: | ||
(a) If the governing body of a taxing unit other than a small | ||
taxing unit [ |
||
taxing unit's [ |
||
of the taxing unit [ |
||
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, or other calamity, but not including a drought, | ||
that has impacted the taxing unit [ |
||
governor has requested federal disaster assistance for the area in | ||
which the taxing unit [ |
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not required under this section to approve the tax rate adopted by | ||
the governing body for the year following the year in which the | ||
disaster occurs. | ||
(b) The governing body shall order that the election be held | ||
in the taxing unit [ |
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prescribed by [ |
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Code, that occurs in November of the applicable tax year. The order | ||
calling the election may not be issued later than August 15 [ |
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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 [ |
||
current year, a rate that is $_____ higher per $100 valuation than | ||
the [ |
||
for the purpose of (description of purpose of increase)." The | ||
ballot proposition must include the adopted tax rate and the | ||
difference between that rate and the rollback tax rate in the | ||
appropriate places. | ||
(d) If the proposition is not approved as provided by | ||
Subsection (c), the governing body may not adopt a tax rate for the | ||
taxing unit [ |
||
taxing unit's [ |
||
(d-1) If, after tax bills for the taxing unit [ |
||
|
||
unit's [ |
||
voters of the taxing unit [ |
||
section, on subsequent adoption of a new tax rate by the governing | ||
body of the taxing unit [ |
||
[ |
||
shall include with each bill a brief explanation of the reason for | ||
and effect of the corrected bill. The date on which the taxes | ||
become delinquent for the year is extended by a number of days equal | ||
to the number of days between the date the first tax bills were sent | ||
and the date the corrected tax bills were sent. | ||
(d-2) If a property owner pays taxes calculated using the | ||
originally adopted tax rate of the taxing unit [ |
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and the proposition to approve the adopted tax rate is not approved | ||
by the voters, the taxing unit [ |
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difference between the amount of taxes paid and the amount due under | ||
the subsequently adopted rate if the difference between the amount | ||
of taxes paid and the amount due under the subsequent rate is $1 or | ||
more. If the difference between the amount of taxes paid and the | ||
amount due under the subsequent rate is less than $1, the taxing | ||
unit [ |
||
the taxpayer. An application for a refund of less than $1 must be | ||
made within 90 days after the date the refund becomes due or the | ||
taxpayer forfeits the right to the refund. | ||
(e) For purposes of this section, local tax funds dedicated | ||
to a junior college district under Section 45.105(e), Education | ||
Code, shall be eliminated from the calculation of the tax rate | ||
adopted by the governing body of a [ |
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the funds dedicated to the junior college district are subject to | ||
Section 26.085. | ||
(g) In a school district that received distributions from an | ||
equalization tax imposed under former Chapter 18, Education Code, | ||
the equivalent tax [ |
||
the county unit system's abolition is added to the district's | ||
rollback tax rate. | ||
(h) For purposes of this section, increases in taxable | ||
values and tax levies occurring within a reinvestment zone under | ||
Chapter 311 (Tax Increment Financing Act), in which a school [ |
||
district is a participant, shall be eliminated from the calculation | ||
of the tax rate adopted by the governing body of the school | ||
district. | ||
(n) For purposes of this section, the rollback tax rate of a | ||
school district whose maintenance and operations tax rate for the | ||
2005 tax year was $1.50 or less per $100 of taxable value is: | ||
(1) for the 2006 tax year, the sum of the rate that is | ||
equal to 88.67 percent of the maintenance and operations tax rate | ||
adopted by the district for the 2005 tax year, the rate of $0.04 per | ||
$100 of taxable value, and the district's current debt rate; and | ||
(2) for the 2007 and subsequent tax years, the lesser | ||
of the following: | ||
(A) the sum of the following: | ||
(i) the rate per $100 of taxable value that | ||
is equal to the product of the state compression percentage, as | ||
determined under Section 42.2516, Education Code, for the current | ||
year and $1.50; | ||
(ii) the rate of $0.04 per $100 of taxable | ||
value; | ||
(iii) the rate that is equal to the sum of | ||
the differences for the 2006 and each subsequent tax year between | ||
the adopted tax rate of the district for that year if the rate was | ||
approved at an election under this section and the rollback tax rate | ||
of the district for that year; and | ||
(iv) the district's current debt rate; or | ||
(B) the sum of the following: | ||
(i) the equivalent [ |
||
and operations tax rate of the district as computed under | ||
Subsection (i) [ |
||
(ii) the rate per $100 of taxable value that | ||
is equal to the product of the state compression percentage, as | ||
determined under Section 42.2516, Education Code, for the current | ||
year and $0.06; and | ||
(iii) the district's current debt rate. | ||
(p) Notwithstanding Subsections (i), (n), and (o), if for | ||
the preceding tax year a school district adopted a maintenance and | ||
operations tax rate that was less than the district's equivalent | ||
[ |
||
tax year, the rollback tax rate of the district for the current tax | ||
year is calculated as if the district adopted a maintenance and | ||
operations tax rate for the preceding tax year that was equal to the | ||
district's equivalent [ |
||
rate for that preceding tax year. | ||
(r) 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 85th | ||
Legislature, Regular Session, 2017, or by an earlier legislature | ||
provides that former Section 26.07 does not apply to a tax imposed | ||
by the taxing unit. | ||
SECTION 41. Section 26.08(i), Tax Code, as effective | ||
September 1, 2017, is amended to read as follows: | ||
(i) For purposes of this section, the equivalent | ||
[ |
||
district is the tax rate that, applied to the current total value | ||
for the district, would impose taxes in an amount that, when added | ||
to state funds that would be distributed to the district under | ||
Chapter 42, Education Code, for the school year beginning in the | ||
current tax year using that tax rate, would provide the same amount | ||
of state funds distributed under Chapter 42, Education Code, and | ||
maintenance and operations taxes of the district per student in | ||
weighted average daily attendance for that school year that would | ||
have been available to the district in the preceding year if the | ||
funding elements for Chapters 41 and 42, Education Code, for the | ||
current year had been in effect for the preceding year. | ||
SECTION 42. The heading to Section 26.16, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.16. POSTING OF TAX-RELATED INFORMATION [ |
||
ON COUNTY'S INTERNET WEBSITE. | ||
SECTION 43. 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 [ |
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|
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[ |
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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 equivalent [ |
||
(5) the equivalent [ |
||
operations rate; and | ||
(6) the rollback tax rate. | ||
(a-1) For purposes of Subsection (a), a reference to the | ||
equivalent tax rate or the equivalent maintenance and operations | ||
rate includes the equivalent effective tax rate or effective | ||
maintenance and operations rate for a preceding year. This | ||
subsection expires January 1, 2024. | ||
(d) The county assessor-collector shall post immediately | ||
below the table prescribed by Subsection (c) the following | ||
statement: | ||
"The county is providing this table of property tax rate | ||
information as a service to the residents of the county. Each | ||
individual taxing unit is responsible for calculating the property | ||
tax rates listed in this table pertaining to that taxing unit and | ||
providing that information to the county. | ||
"The adopted tax rate is the tax rate adopted by the governing | ||
body of a taxing unit. | ||
"The maintenance and operations rate is the component of the | ||
adopted tax rate of a taxing unit that will impose the amount of | ||
taxes needed to fund maintenance and operation expenditures of the | ||
unit for the following year. | ||
"The debt rate is the component of the adopted tax rate of a | ||
taxing unit that will impose the amount of taxes needed to fund the | ||
unit's debt service for the following year. | ||
"The equivalent [ |
||
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 equivalent [ |
||
is the tax rate that would generate the same amount of revenue for | ||
maintenance and operations in the current tax year as was generated | ||
by a taxing unit's maintenance and operations rate in the preceding | ||
tax year from property that is taxable in both the current tax year | ||
and the preceding tax year. | ||
"The rollback tax rate is the highest tax rate a taxing unit | ||
may adopt before requiring voter approval at an election. In the | ||
case of a small taxing unit [ |
||
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 taxing unit other than a small taxing unit | ||
[ |
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unit [ |
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[ |
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(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 worksheets used by the designated officer or | ||
employee of each taxing unit to calculate the equivalent and | ||
rollback tax rates of the unit for the most recent five tax years | ||
beginning with the 2018 tax year, as certified by the county | ||
assessor-collector under Section 26.04(d-1); and | ||
(2) the name and official contact information for each | ||
member of the governing body of the taxing unit. | ||
(d-2) Not later than August 1, the county | ||
assessor-collector shall post on the website the worksheets | ||
described by Subsection (d-1)(1) for the current tax year. | ||
SECTION 44. Chapter 26, Tax Code, is amended by adding | ||
Sections 26.17 and 26.18 to read as follows: | ||
Sec. 26.17. REAL-TIME TAX RATE DATABASE. (a) The tax rate | ||
officer of each appraisal district shall create and maintain a | ||
database that: | ||
(1) is identified by the name of the office of tax rate | ||
notices, instead of the name of the appraisal district, and as the | ||
"Real-time Tax Rate Database"; | ||
(2) contains information that is provided by | ||
designated officers or employees of the taxing units that are | ||
located in the appraisal district in the manner required by rules | ||
adopted by the comptroller; | ||
(3) is continuously updated as preliminary and revised | ||
data become available to and are provided by the designated | ||
officers or employees of taxing units; | ||
(4) is accessible to the public; and | ||
(5) is searchable by property address and owner. | ||
(b) The database must be capable of generating, with respect | ||
to each property listed on the appraisal roll for the appraisal | ||
district, a real-time tax rate notice that includes: | ||
(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 equivalent tax rate; and | ||
(B) the rollback tax rate; | ||
(6) for each school district in which the property is | ||
located: | ||
(A) the rate to maintain the same amount of state | ||
and local revenue per weighted student that the district received | ||
in the school year beginning in the preceding tax year; and | ||
(B) the rollback tax rate; | ||
(7) the tax rate proposed by the governing body of each | ||
taxing unit in which the property is located; | ||
(8) for each taxing unit other than a school district | ||
in which the property is located, the taxes that would be imposed on | ||
the property if the unit adopted a tax rate equal to: | ||
(A) the equivalent tax rate; and | ||
(B) the proposed tax rate; | ||
(9) for each school district in which the property is | ||
located, the taxes that would be imposed on the property if the | ||
district adopted a tax rate equal to: | ||
(A) the rate to maintain the same amount of state | ||
and local revenue per weighted student that the district received | ||
in the school year beginning in the preceding tax year; and | ||
(B) the proposed tax rate; | ||
(10) for each taxing unit other than a school district | ||
in which the property is located, the difference between the amount | ||
calculated under Subdivision (8)(A) and the amount calculated under | ||
Subdivision (8)(B); | ||
(11) for each school district in which the property is | ||
located, the difference between the amount calculated under | ||
Subdivision (9)(A) and the amount calculated under Subdivision | ||
(9)(B); | ||
(12) the date and location of each public hearing, if | ||
applicable, on the proposed tax rate to be held by the governing | ||
body of each taxing unit in which the property is located; | ||
(13) the date and location of the public meeting at | ||
which the tax rate will be adopted to be held by the governing body | ||
of each taxing unit in which the property is located; and | ||
(14) for each taxing unit in which the property is | ||
located, an e-mail address at which the taxing unit is capable of | ||
receiving written comments regarding the proposed tax rate of the | ||
taxing unit. | ||
(c) The address of the Internet website at which the | ||
information contained in the database may be found must be in the | ||
form "(insert name of county in which appraisal district is | ||
established)CountyTaxRates.gov" or a substantially similar form. | ||
(d) 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. | ||
(e) The officer or employee designated by the governing body | ||
of each taxing unit to calculate the equivalent tax rate and the | ||
rollback tax rate for the unit must electronically: | ||
(1) enter in the database the information described by | ||
Subsection (b) as the information becomes available; and | ||
(2) incorporate into the database the completed tax | ||
rate calculation forms prepared under Section 26.04(d-1) at the | ||
same time the designated officer or employee submits the tax rates | ||
to the governing body of the unit under Section 26.04(e). | ||
(f) Each taxing unit shall establish an e-mail address for | ||
the purpose described by Subsection (b)(14). | ||
Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY | ||
TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet | ||
website or have access to a generally accessible Internet website | ||
that may be used for the purposes of this section. Each taxing unit | ||
shall post or cause to be posted on the Internet website the | ||
following information in a format prescribed by the comptroller: | ||
(1) the name of each member of the governing body of | ||
the taxing unit; | ||
(2) the mailing address, e-mail address, and telephone | ||
number of the taxing unit; | ||
(3) the official contact information for each member | ||
of the governing body of the taxing unit, if that information is | ||
different from the information described by Subdivision (2); | ||
(4) the taxing unit's budget for the preceding two | ||
years; | ||
(5) the taxing unit's proposed or adopted budget for | ||
the current year; | ||
(6) the change in the amount of the taxing unit's | ||
budget from the preceding year to the current year, by dollar amount | ||
and percentage; | ||
(7) in the case of a taxing unit other than a school | ||
district, the amount of property tax revenue budgeted for | ||
maintenance and operations for: | ||
(A) the preceding two years; and | ||
(B) the current year; | ||
(8) in the case of a taxing unit other than a school | ||
district, the amount of property tax revenue budgeted for debt | ||
service for: | ||
(A) the preceding two years; and | ||
(B) the current year; | ||
(9) the tax rate for maintenance and operations | ||
adopted by the taxing unit for the preceding two years; | ||
(10) in the case of a taxing unit other than a school | ||
district, the tax rate for debt service adopted by the unit for the | ||
preceding two years; | ||
(11) in the case of a school district, the interest and | ||
sinking fund tax rate adopted by the district for the preceding two | ||
years; | ||
(12) the tax rate for maintenance and operations | ||
proposed by the taxing unit for the current year; | ||
(13) in the case of a taxing unit other than a school | ||
district, the tax rate for debt service proposed by the unit for the | ||
current year; | ||
(14) in the case of a school district, the interest and | ||
sinking fund tax rate proposed by the district for the current year; | ||
and | ||
(15) the most recent financial audit of the taxing | ||
unit. | ||
SECTION 45. Sections 31.12(a) and (b), Tax Code, as amended | ||
by S.B. 2242, Acts of the 85th Legislature, Regular Session, 2017, | ||
are amended to read as follows: | ||
(a) If a refund of a tax provided by Section 11.431(b), | ||
26.07(g), 26.08(d-2), 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 unit of | ||
the approval of the late homestead exemption; | ||
(2) if the refund is required by Section 26.07(g), on | ||
the date the results of the election to reduce the tax rate are | ||
certified; | ||
(3) if the refund is required by Section 26.08(d-2), | ||
on the date the subsequent tax rate is adopted; | ||
(4) 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; | ||
(5) [ |
||
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 unit approves the refund; | ||
(6) [ |
||
on the date the collector for the taxing unit determines that the | ||
payment was erroneous; or | ||
(7) [ |
||
on the date required by Section 31.112(d) or (e), as applicable. | ||
SECTION 46. 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 26.07(f), 26.08(d-1), 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 47. 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) [ |
||
|
||
|
||
[ |
||
records; | ||
(2) [ |
||
exemption; | ||
(3) [ |
||
appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or | ||
(4) [ |
||
in which a particular property is taxable. | ||
SECTION 48. Section 41.12(a), Tax Code, is amended to read | ||
as follows: | ||
(a) By July 5 [ |
||
(1) hear and determine all or substantially all timely | ||
filed protests; | ||
(2) determine all timely filed challenges; | ||
(3) submit a list of its approved changes in the | ||
records to the chief appraiser; and | ||
(4) approve the records. | ||
SECTION 49. Sections 41.44(a), (c), and (d), Tax Code, are | ||
amended to read as follows: | ||
(a) Except as provided by Subsections (b), [ |
||
(c-1), and (c-2), to be entitled to a hearing and determination of a | ||
protest, the property owner initiating the protest must file a | ||
written notice of the protest with the appraisal review board | ||
having authority to hear the matter protested: | ||
(1) not later than the later of: | ||
(A) [ |
||
(B) [ |
||
that notice to the property owner was delivered to the property | ||
owner as provided by Section 25.19[ |
||
|
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|
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(2) [ |
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[ |
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appraisal records ordered as provided by Subchapter A of this | ||
chapter or by Chapter 25, not later than the 30th day after the date | ||
notice of the change is delivered to the property owner; | ||
(3) [ |
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in the use of land appraised under Subchapter C, D, E, or H, Chapter | ||
23, has occurred, not later than the 30th day after the date the | ||
notice of the determination is delivered to the property owner; or | ||
(4) [ |
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eligibility for a refund under Section 23.1243, not later than the | ||
30th day after the date the notice of the determination is delivered | ||
to the property owner. | ||
(c) A property owner who files notice of a protest | ||
authorized by Section 41.411 is entitled to a hearing and | ||
determination of the protest if the property owner files the notice | ||
prior to the date the taxes on the property to which the notice | ||
applies become delinquent. An owner of land who files a notice of | ||
protest under Subsection (a)(3) [ |
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and determination of the protest without regard to whether the | ||
appraisal records are approved. | ||
(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 50. 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. [ |
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board, the board may refer the matter for rehearing to a panel | ||
composed of members who did not hear the original protest [ |
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or, if there are not at least three members who did not hear the | ||
original protest, the board may determine the protest. [ |
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(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 51. Section 41.66, Tax Code, is amended by amending | ||
Subsection (k) and adding Subsection (k-1) to read as follows: | ||
(k) This subsection does not apply to a special panel | ||
established under Section 6.425. If an appraisal review board sits | ||
in panels to conduct protest hearings, protests shall be randomly | ||
assigned to panels, except that the board may consider the type of | ||
property subject to the protest or the ground of the protest for the | ||
purpose of using the expertise of a particular panel in hearing | ||
protests regarding particular types of property or based on | ||
particular grounds. If a protest is scheduled to be heard by a | ||
particular panel, the protest may not be reassigned to another | ||
panel without the consent of the property owner or designated | ||
agent. If the appraisal review board has cause to reassign a | ||
protest to another panel, a property owner or designated agent may | ||
agree to reassignment of the protest or may request that the hearing | ||
on the protest be postponed. The board shall postpone the hearing | ||
on that request. A change of members of a panel because of a | ||
conflict of interest, illness, or inability to continue | ||
participating in hearings for the remainder of the day does not | ||
constitute reassignment of a protest to another panel. | ||
(k-1) On the request of a property owner, an appraisal | ||
review board to which Section 6.425 applies shall assign a protest | ||
relating to property described by Section 6.425(b) to a special | ||
panel. In addition, the chairman of the appraisal review board may | ||
assign a protest relating to property not described by Section | ||
6.425(b) to a special panel as authorized by Section 6.425(f). | ||
Protests assigned to special panels shall be randomly assigned to | ||
those panels. If a protest is scheduled to be heard by a particular | ||
special panel, the protest may not be reassigned to another special | ||
panel without the consent of the property owner or designated | ||
agent. If the board has cause to reassign a protest to another | ||
special panel, a property owner or designated agent may agree to | ||
reassignment of the protest or may request that the hearing on the | ||
protest be postponed. The board shall postpone the hearing on that | ||
request. A change of members of a special panel because of a | ||
conflict of interest, illness, or inability to continue | ||
participating in hearings for the remainder of the day does not | ||
constitute reassignment of a protest to another special panel. | ||
SECTION 52. 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 [ |
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weekday [ |
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(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 53. Sections 41A.07(e), (f), and (g), Tax Code, as | ||
effective September 1, 2017, are amended to read as follows: | ||
(e) To be eligible for appointment as an arbitrator under | ||
this section [ |
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[ |
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[ |
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(f) A person is not eligible for appointment as an | ||
arbitrator under this section [ |
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during the preceding five years, the person has: | ||
(1) represented a person for compensation in a | ||
proceeding under this title in the appraisal district in which the | ||
property that is the subject of the appeal is located; | ||
(2) served as an officer or employee of that appraisal | ||
district; or | ||
(3) served as a member of the appraisal review board | ||
for that appraisal district. | ||
(g) The comptroller may not appoint an arbitrator under this | ||
section [ |
||
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. | ||
SECTION 54. Section 41A.07, Tax Code, is amended by adding | ||
Subsection (h) to read as follows: | ||
(h) In appointing an initial arbitrator under Subsection | ||
(a), the comptroller shall appoint an arbitrator who resides in the | ||
county in which the property that is the subject of the appeal is | ||
located if there is an available arbitrator who resides in that | ||
county. In appointing a substitute arbitrator under Subsection | ||
(d), the comptroller is not required to appoint an arbitrator who | ||
resides in the county in which the property that is the subject of | ||
the appeal is located regardless of whether there is an available | ||
arbitrator who resides in that county. | ||
SECTION 55. Section 45.105(e), Education Code, is amended | ||
to read as follows: | ||
(e) The governing body of an independent school district | ||
that governs a junior college district under Subchapter B, Chapter | ||
130, in a county with a population of more than two million may | ||
dedicate a specific percentage of the local tax levy to the use of | ||
the junior college district for facilities and equipment or for the | ||
maintenance and operating expenses of the junior college district. | ||
To be effective, the dedication must be made by the governing body | ||
on or before the date on which the governing body adopts its tax | ||
rate for a year. The amount of local tax funds derived from the | ||
percentage of the local tax levy dedicated to a junior college | ||
district from a tax levy may not exceed the amount that would be | ||
levied by five percent of the equivalent [ |
||
the tax year calculated as provided by Section 26.04, Tax Code, on | ||
all property taxable by the school district. All real property | ||
purchased with these funds is the property of the school district, | ||
but is subject to the exclusive control of the governing body of the | ||
junior college district for as long as the junior college district | ||
uses the property for educational purposes. | ||
SECTION 56. Section 130.016(b), Education Code, is amended | ||
to read as follows: | ||
(b) If the board of trustees of an independent school | ||
district that divests itself of the management, control, and | ||
operation of a junior college district under this section or under | ||
Section 130.017 [ |
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college district before the divestment, the junior college district | ||
may levy an ad valorem tax from and after the divestment. In the | ||
first two years in which the junior college district levies an ad | ||
valorem tax, the tax rate adopted by the governing body may not | ||
exceed the rate that, if applied to the total taxable value | ||
submitted to the governing body under Section 26.04, Tax Code, | ||
would impose an amount equal to the amount of taxes of the school | ||
district dedicated to the junior college under [ |
||
Section 45.105(e) or former Section 20.48(e) [ |
||
in the last dedication before the divestment. In subsequent years, | ||
the tax rate of the junior college district is subject to Section | ||
26.07 or 26.08, Tax Code, as applicable. | ||
SECTION 57. Section 403.302(o), Government Code, is amended | ||
to read as follows: | ||
(o) The comptroller shall adopt rules governing the conduct | ||
of the study after consultation with the comptroller's property tax | ||
administration advisory board [ |
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SECTION 58. Sections 281.124(d) and (e), Health and Safety | ||
Code, are amended to read as follows: | ||
(d) If a majority of the votes cast in the election favor the | ||
proposition, the tax rate for the specified tax year is the rate | ||
approved by the voters, and that rate is not subject to a rollback | ||
election under Section 26.07 or 26.08, Tax Code. The board shall | ||
adopt the tax rate as provided by Chapter 26, Tax Code, as | ||
applicable. | ||
(e) If the proposition is not approved as provided by | ||
Subsection (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 or 26.08, Tax Code, as applicable, | ||
applies to the adopted rate if that rate exceeds the district's | ||
rollback tax rate. | ||
SECTION 59. 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 equivalent [ |
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(C) the equivalent [ |
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operations tax rate; | ||
(D) the rollback tax rate; and | ||
(E) the debt rate; and | ||
(4) the total amount of municipal debt obligations. | ||
SECTION 60. 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 equivalent [ |
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(C) the equivalent [ |
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operations tax rate; | ||
(D) the rollback tax rate; and | ||
(E) the debt rate; and | ||
(4) the total amount of county debt obligations. | ||
SECTION 61. 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 equivalent [ |
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(C) the equivalent [ |
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operations tax rate; | ||
(D) the rollback tax rate; and | ||
(E) the debt rate; and | ||
(4) the total amount of county debt obligations. | ||
SECTION 62. 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 equivalent [ |
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(C) the equivalent [ |
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operations tax rate; | ||
(D) the rollback tax rate; and | ||
(E) the debt rate; and | ||
(4) the total amount of county debt obligations. | ||
SECTION 63. Section 1122.2522, Special District Local Laws | ||
Code, is amended by amending Subsection (a) and adding Subsection | ||
(a-1) to read as follows: | ||
(a) If in any year the board adopts a tax rate that exceeds | ||
the rollback tax rate calculated as provided by Chapter 26, Tax | ||
Code, and the district is a small taxing unit as defined by Section | ||
26.012 of that code, the qualified voters of the district by | ||
petition may require that an election be held to determine whether | ||
or not to reduce the tax rate adopted by the board for that year to | ||
the rollback tax rate. | ||
(a-1) If in any year the board adopts a tax rate that exceeds | ||
the rollback tax rate calculated as provided by Chapter 26, Tax | ||
Code, and the district is not a small taxing unit as defined by | ||
Section 26.012 of that code, an election must be held to determine | ||
whether or not to approve the tax rate adopted by the board for that | ||
year. | ||
SECTION 64. Sections 3828.157 and 8876.152, Special | ||
District Local Laws Code, are amended to read as follows: | ||
Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE | ||
PROVISIONS. Sections 26.04, 26.05, [ |
||
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, [ |
||
Tax Code, do not apply to a tax imposed by the district. | ||
(b) Sections 49.236(a)(1) and (2) and (b) [ |
||
Water Code, apply [ |
||
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SECTION 65. Section 49.107(g), Water Code, is amended to | ||
read as follows: | ||
(g) Sections 26.04, 26.05, 26.061, [ |
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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 66. Section 49.108(f), Water Code, is amended to | ||
read as follows: | ||
(f) Sections 26.04, 26.05, 26.061, [ |
||
Tax Code, do not apply to a tax levied and collected for payments | ||
made under a contract approved in accordance with this section. | ||
SECTION 67. 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 [ |
||
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; [ |
||
(F) the difference between the amounts of tax | ||
calculated under Paragraphs (D) and (E), expressed in dollars and | ||
cents and described as the annual percentage increase or decrease, | ||
as applicable, in the tax to be imposed by the district on the | ||
average residence homestead in the district in the current year if | ||
the proposed tax rate is adopted; and | ||
(G) if the proposed combined debt service, | ||
operation and maintenance, and contract tax rate would authorize | ||
the qualified voters of the district by petition to require a | ||
rollback election to be held in the district, a description of the | ||
purpose of the proposed tax increase; and | ||
(3) contain a statement in substantially the following | ||
form: | ||
"NOTICE OF TAXPAYERS' RIGHT TO ROLLBACK ELECTION | ||
"If taxes on the average residence homestead increase by more | ||
than eight percent, the qualified voters of the district by | ||
petition may require that an election be held to determine whether | ||
to reduce the operation and maintenance tax rate to the rollback tax | ||
rate under Section 49.236(d), Water Code." | ||
SECTION 68. The following provisions are repealed: | ||
(1) Sections 403.302(m-1) and (n), Government Code; | ||
(2) Section 140.010, Local Government Code; | ||
(3) Section 49.236, Water Code, as added by Chapter | ||
248 (H.B. 1541), Acts of the 78th Legislature, Regular Session, | ||
2003; | ||
(4) Section 49.2361, Water Code; | ||
(5) Section 1, H.B. 2228, Acts of the 85th | ||
Legislature, Regular Session, 2017, which amended Section | ||
11.4391(a), Tax Code; | ||
(6) Section 3, H.B. 2228, Acts of the 85th | ||
Legislature, Regular Session, 2017, which added Sections 22.23(c) | ||
and (d), Tax Code; and | ||
(7) Section 5, H.B. 2228, Acts of the 85th | ||
Legislature, Regular Session, 2017, which amended Sections | ||
41.44(a) and (c), Tax Code. | ||
SECTION 69. 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, 2018. | ||
SECTION 70. (a) The comptroller shall comply with Sections | ||
5.07(f), (g), (h), and (i), Tax Code, as added by this Act, as soon | ||
as practicable after January 1, 2018. | ||
(b) The comptroller shall comply with Section 5.091, Tax | ||
Code, as amended by this Act, not later than January 1, 2019. | ||
SECTION 71. 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, 2019. | ||
SECTION 72. 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, 2018. A recommendation, determination, decision, | ||
or other action by an appraisal review board or a panel of such a | ||
board before January 1, 2018, is governed by the law as it existed | ||
immediately before that date, and that law is continued in effect | ||
for that purpose. | ||
SECTION 73. Sections 11.4391(a) and 22.23, Tax Code, as | ||
amended by this Act, apply only to ad valorem taxes imposed for a | ||
tax year beginning on or after January 1, 2018. | ||
SECTION 74. (a) An appraisal district established in a | ||
county with a population of 120,000 or more and each taxing unit | ||
located wholly or partly in such an appraisal district shall comply | ||
with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, | ||
Tax Code, as added by this Act, beginning with the 2019 tax year. | ||
(b) An appraisal district established in a county with a | ||
population of less than 120,000 and each taxing unit located wholly | ||
in such an appraisal district shall comply with Sections | ||
26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax Code, as | ||
added by this Act, beginning with the 2020 tax year. | ||
SECTION 75. Not later than the 30th day after the effective | ||
date of this section: | ||
(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 unit for the | ||
2013-2017 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 section on the | ||
Internet website of the county. | ||
SECTION 76. 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 unit is required by law to maintain | ||
or have access to an Internet website. | ||
SECTION 77. Section 33.08(b), Tax Code, as amended by this | ||
Act, applies only to taxes that become delinquent on or after | ||
January 1, 2018. 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 78. Section 41.03(a), Tax Code, as amended by this | ||
Act, applies only to a challenge under Chapter 41, Tax Code, for | ||
which a challenge petition is filed on or after January 1, 2018. A | ||
challenge under Chapter 41, Tax Code, for which a challenge | ||
petition was filed before January 1, 2018, is governed by the law in | ||
effect on the date the challenge petition was filed, and the former | ||
law is continued in effect for that purpose. | ||
SECTION 79. Sections 41.45 and 41.66, Tax Code, as amended | ||
by this Act, apply only to a protest filed under Chapter 41, Tax | ||
Code, on or after January 1, 2019. A protest filed under that | ||
chapter before January 1, 2019, is governed by the law in effect on | ||
the date the protest was filed, and the former law is continued in | ||
effect for that purpose. | ||
SECTION 80. 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, 2018. A hearing on a | ||
protest under Chapter 41, Tax Code, that is scheduled before | ||
January 1, 2018, 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 81. Section 41A.07, Tax Code, as amended by this | ||
Act, applies only to a request for binding arbitration received by | ||
the comptroller from an appraisal district on or after January 1, | ||
2018. | ||
SECTION 82. (a) Except as otherwise provided by this Act, | ||
this Act takes effect January 1, 2018. | ||
(b) Section 75 of this Act 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, Section 75 of this Act takes effect on the 91st day after | ||
the last day of the legislative session. | ||
(c) The following provisions take effect September 1, 2018: | ||
(1) Sections 6.41(b) and (d-9), Tax Code, as amended | ||
by this Act; | ||
(2) Sections 6.41(b-1), (b-2), and (d-10), Tax Code, | ||
as added by this Act; | ||
(3) Section 6.414(d), Tax Code, as amended by this | ||
Act; | ||
(4) Section 6.425, Tax Code, as added by this Act; | ||
(5) Section 41.44(d), Tax Code, as amended by this | ||
Act; | ||
(6) Section 41.45(d), Tax Code, as amended by this | ||
Act; | ||
(7) Sections 41.45(d-1), (d-2), and (d-3), Tax Code, | ||
as added by this Act; | ||
(8) Section 41.66(k), Tax Code, as amended by this | ||
Act; and | ||
(9) Section 41.66(k-1), Tax Code, as added by this | ||
Act. | ||
(d) The following provisions take effect January 1, 2019: | ||
(1) Sections 26.04(d-1), (d-2), (d-3), (e-2), (e-3), | ||
(e-4), and (e-5), Tax Code, as added by this Act; | ||
(2) Sections 26.04(e-1) and (g), Tax Code, as amended | ||
by this Act; | ||
(3) Sections 26.05(d-1) and (d-2), Tax Code, as added | ||
by this Act; and | ||
(4) Section 26.05(e), Tax Code, as amended by this | ||
Act. |