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SECTION 3. Section 26.041,
Tax Code, is amended by amending Subsections (a), (b), and (c) 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
effective tax rate and rollback tax rate for the unit are calculated
according to the following formulas:
EFFECTIVE TAX RATE = [(LAST
YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY
VALUE)] - SALES TAX GAIN RATE
[and]
ROLLBACK TAX RATE FOR
SMALL TAXING UNIT = (EFFECTIVE MAINTENANCE AND OPERATIONS RATE x 1.08)
+ CURRENT DEBT RATE - SALES TAX GAIN RATE
and
ROLLBACK TAX RATE FOR
TAXING UNIT OTHER THAN SMALL TAXING UNIT = (EFFECTIVE MAINTENANCE AND
OPERATIONS RATE x 1.05) + CURRENT
DEBT RATE - SALES TAX GAIN RATE
where "sales tax gain
rate" means a number expressed in dollars per $100 of taxable value,
calculated by dividing the revenue that will be generated by the additional
sales and use tax in the following year as calculated under Subsection (d)
[of this section] by the current total value.
(b) Except as provided by
Subsections (a) and (c) [of this section], in a year in which a
taxing unit imposes an additional sales and use tax, the rollback
tax rate for the unit is calculated according to the following 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) / ([TOTAL] 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 1.05) /
(CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + (CURRENT DEBT RATE - SALES
TAX REVENUE RATE)
where "last year's
maintenance and operations expense" means the amount spent for
maintenance and operations from property tax and additional sales and use
tax revenues in the preceding year, and "sales tax revenue rate"
means a number expressed in dollars per $100 of taxable value, calculated
by dividing the revenue that will be generated by the additional sales and
use tax in the current year as calculated under Subsection (d) [of this
section] by the current total value.
(c) In a year in which a
taxing unit that has been imposing an additional sales and use tax ceases
to impose an additional sales and use tax, the effective tax rate
and rollback tax rate for the unit are calculated according to the
following formulas:
EFFECTIVE TAX RATE = [(LAST
YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY
VALUE)] + SALES TAX LOSS RATE
[and]
ROLLBACK TAX RATE FOR
SMALL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS EXPENSE x
1.08) / ([TOTAL] CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] +
CURRENT DEBT RATE
and
ROLLBACK TAX RATE FOR
TAXING UNIT OTHER THAN SMALL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND
OPERATIONS EXPENSE x 1.05) /
(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 according to the formula
applicable to 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.
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SECTION
3. Section 26.041, Tax Code, is amended by amending Subsections (a), (b),
and (c) 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 effective tax rate and rollback tax rate for the unit are
calculated according to the following formulas:
EFFECTIVE
TAX RATE = [(LAST YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL
VALUE - NEW PROPERTY VALUE)] - SALES TAX GAIN RATE
[and]
ROLLBACK TAX
RATE FOR SMALL TAXING UNIT = (EFFECTIVE MAINTENANCE AND OPERATIONS
RATE x 1.08) + CURRENT DEBT RATE - SALES TAX GAIN RATE
and
ROLLBACK
TAX RATE FOR TAXING UNIT OTHER THAN SMALL TAXING UNIT = (EFFECTIVE
MAINTENANCE AND OPERATIONS RATE x 1.06)
+ CURRENT DEBT RATE - SALES TAX GAIN RATE
where
"sales tax gain rate" means a number expressed in dollars per
$100 of taxable value, calculated by dividing the revenue that will be
generated by the additional sales and use tax in the following year as
calculated under Subsection (d) [of this section] by the current
total value.
(b)
Except as provided by Subsections (a) and (c) [of this section], in
a year in which a taxing unit imposes an additional sales and use tax,
the rollback tax rate for the unit is calculated according to the following
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) / ([TOTAL] 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
1.06) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + (CURRENT DEBT RATE
- SALES TAX REVENUE RATE)
where
"last year's maintenance and operations expense" means the amount
spent for maintenance and operations from property tax and additional sales
and use tax revenues in the preceding year, and "sales tax revenue
rate" means a number expressed in dollars per $100 of taxable value,
calculated by dividing the revenue that will be generated by the additional
sales and use tax in the current year as calculated under Subsection (d) [of
this section] by the current total value.
(c) In a
year in which a taxing unit that has been imposing an additional sales and
use tax ceases to impose an additional sales and use tax, the
effective tax rate and rollback tax rate for the unit are calculated
according to the following formulas:
EFFECTIVE
TAX RATE = [(LAST YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE
- NEW PROPERTY VALUE)] + SALES TAX LOSS RATE
[and]
ROLLBACK
TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND
OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL VALUE -
NEW PROPERTY VALUE)] + CURRENT DEBT RATE
and
ROLLBACK
TAX RATE FOR TAXING UNIT OTHER THAN SMALL TAXING UNIT = [(LAST YEAR'S
MAINTENANCE AND OPERATIONS EXPENSE x
1.06) / (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
according to the formula applicable to 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. The designated officer or employee at the
direction of the governing body may continue calculating the rollback tax
rate in the manner provided by this subsection until the earlier of:
(1) the first tax year in which the total
taxable value of property taxable by the taxing unit as shown on the
appraisal roll for the taxing unit submitted by the assessor for the taxing
unit to the governing body exceeds the total taxable value of property
taxable by the taxing unit on January 1 of the tax year in which the
disaster occurred; or
(2) the third tax year after the tax year in
which the disaster occurred.
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SECTION 8. Section 26.08,
Tax Code, is amended by amending Subsections (a), (b), (d), (d-1), (d-2),
(e), and (h) and adding Subsection (r) to read as follows:
(a) If the governing body of
a taxing unit other than a small taxing unit [school district]
adopts a tax rate that exceeds the taxing unit's [district's]
rollback tax rate, the registered voters of the taxing unit [district]
at an election held for that purpose must determine whether to approve the
adopted tax rate. When increased expenditure of money by a taxing unit [school district] is necessary to respond to a
disaster, including a tornado, hurricane, flood, or other calamity, but not
including a drought, that has impacted the taxing
unit [a school district]
and the governor has requested federal disaster assistance for the area in
which the taxing unit [school district] is located,
an election is not required under this section to approve the tax rate
adopted by the governing body for the year following the year in which the
disaster occurs.
(b) The governing body shall
order that the election be held in the taxing unit [school
district] on a date not less than 30 or more than 90 days after the day
on which it adopted the tax rate. Section 41.001, Election Code, does not
apply to the election unless a date specified by that section falls within
the time permitted by this section. At the election, the ballots shall be
prepared to permit voting for or against the proposition: "Approving
the ad valorem tax rate of $_____ per $100 valuation in (name of taxing
unit [school district]) for the current year, a rate that is
$_____ higher per $100 valuation than the [school district] rollback
tax rate of (name of taxing unit), for the purpose of (description
of purpose of increase)." The ballot proposition must include the
adopted tax rate and the difference between that rate and the 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 [school district] for
the current year that exceeds the taxing unit's [school
district's] rollback tax rate.
(d-1) If, after tax bills
for the taxing unit [school district] have been mailed, a
proposition to approve the taxing unit's [school district's]
adopted tax rate is not approved by the voters of the taxing unit [district]
at an election held under this section, on subsequent adoption of a new tax
rate by the governing body of the taxing unit [district], the
assessor for the taxing unit [school] shall prepare and mail
corrected tax bills. The assessor shall include with each bill a brief
explanation of the reason for and effect of the corrected bill. The date
on which the taxes become delinquent for the year is extended by a number
of days equal to the number of days between the date the first tax bills
were sent and the date the corrected tax bills were sent.
(d-2) If a property owner
pays taxes calculated using the originally adopted tax rate of the taxing
unit [school district] and the proposition to approve the
adopted tax rate is not approved by the voters, the taxing unit
[school district] shall refund the difference between the amount of
taxes paid and the amount due under the subsequently adopted rate if the
difference between the amount of taxes paid and the amount due under the
subsequent rate is $1 or more. If the difference between the amount of
taxes paid and the amount due under the subsequent rate is less than $1,
the taxing unit [school district] shall refund the difference
on request of the taxpayer. An application for a refund of less than $1
must be made within 90 days after the date the refund becomes due or the
taxpayer forfeits the right to the refund.
(e) For purposes of this
section, local tax funds dedicated to a junior college district under
Section 45.105(e), Education Code, shall be eliminated from the calculation
of the tax rate adopted by the governing body of a [the]
school district. However, the funds dedicated to the junior college
district are subject to Section 26.085.
(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 [the] district is a participant, shall be eliminated
from the calculation of the tax rate adopted by the governing body of the
school district.
(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 Section 26.07 does not apply to a tax imposed by
the taxing unit.
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SECTION
8. Section 26.08, Tax Code, is amended by amending Subsections (a), (b),
(d), (d-1), (d-2), (e), and (h) and adding Subsection (r) to read as
follows:
(a) If
the governing body of a taxing unit other than a small taxing unit [school
district] adopts a tax rate that exceeds the taxing unit's [district's]
rollback tax rate, the registered voters of the taxing unit [district]
at an election held for that purpose must determine whether to approve the
adopted tax rate. When increased expenditure of money by a school district is necessary to respond
to a disaster, including a tornado, hurricane, flood, or other calamity,
but not including a drought, that has impacted the [a] school district and the governor has
requested federal disaster assistance for the area in which the school district is located, an election
is not required under this section to approve the tax rate adopted by the
governing body for the year following the year in which the disaster occurs.
(b) The
governing body shall order that the election be held in the taxing unit
[school district] on a date not less than 30 or more than 90 days
after the day on which it adopted the tax rate. Section 41.001, Election
Code, does not apply to the election unless a date specified by that
section falls within the time permitted by this section. At the election,
the ballots shall be prepared to permit voting for or against the
proposition: "Approving the ad valorem tax rate of $_____ per $100
valuation in (name of taxing unit [school district]) for the
current year, a rate that is $_____ higher per $100 valuation than the [school
district] rollback tax rate of (name of taxing unit), for the
purpose of (description of purpose of increase)." The ballot proposition
must include the adopted tax rate and the difference between that rate and
the 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 [school
district] for the current year that exceeds the taxing unit's [school
district's] rollback tax rate.
(d-1) If,
after tax bills for the taxing unit [school district] have
been mailed, a proposition to approve the taxing unit's [school district's]
adopted tax rate is not approved by the voters of the taxing unit [district]
at an election held under this section, on subsequent adoption of a new tax
rate by the governing body of the taxing unit [district], the
assessor for the taxing unit [school] shall prepare and mail
corrected tax bills. The assessor shall include with each bill a brief
explanation of the reason for and effect of the corrected bill. The date
on which the taxes become delinquent for the year is extended by a number
of days equal to the number of days between the date the first tax bills
were sent and the date the corrected tax bills were sent.
(d-2) If
a property owner pays taxes calculated using the originally adopted tax
rate of the taxing unit [school district] and the proposition
to approve the adopted tax rate is not approved by the voters, the taxing
unit [school district] shall refund the difference between the
amount of taxes paid and the amount due under the subsequently adopted rate
if the difference between the amount of taxes paid and the amount due under
the subsequent rate is $1 or more. If the difference between the amount of
taxes paid and the amount due under the subsequent rate is less than $1,
the taxing unit [school district] shall refund the difference
on request of the taxpayer. An application for a refund of less than $1
must be made within 90 days after the date the refund becomes due or the
taxpayer forfeits the right to the refund.
(e) For
purposes of this section, local tax funds dedicated to a junior college
district under Section 45.105(e), Education Code, shall be eliminated from
the calculation of the tax rate adopted by the governing body of a [the]
school district. However, the funds dedicated to the junior college
district are subject to Section 26.085.
(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 [the] district is a
participant, shall be eliminated from the calculation of the tax rate
adopted by the governing body of the school district.
(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 Section 26.07 does not apply to a tax
imposed by the taxing unit.
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SECTION 19. Section 49.236,
Water Code, as added by Chapter 335 (S.B. 392), Acts of the 78th
Legislature, Regular Session, 2003, is amended by amending Subsections (a)
and (d) and adding Subsections (e), (f), (g), (h), (i), (j), (k), (l), and
(m) 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 or decrease, depending on the change in the
taxable value of your property in relation to the change in taxable value
of all other property and the tax rate that is adopted.
"(Names of all board
members and, if a vote was taken, an indication of how each voted on the
proposed tax rate and an indication of any absences.)";
(2) contain the following
information:
(A) the district's total adopted
tax rate for the preceding year and the proposed tax rate, expressed as an
amount per $100;
(B) the difference,
expressed as an amount per $100 and as a percent increase or decrease, as
applicable, in the proposed tax rate compared to the adopted tax rate for
the preceding year;
(C) the average appraised
value of a residence homestead in the district in the preceding year and in
the current year; the district's total homestead exemption, other than an
exemption available only to disabled persons or persons 65 years of age or
older, applicable to that appraised value in each of those years; and the
average taxable value of a residence homestead in the district in each of
those years, disregarding any homestead exemption available only to disabled
persons or persons 65 years of age or older;
(D) the amount of tax that
would have been imposed by the district in the preceding year on a
residence homestead appraised at the average appraised value of a residence
homestead in that year, disregarding any homestead exemption available only
to disabled persons or persons 65 years of age or older;
(E) the amount of tax that
would be imposed by the district in the current year on a residence
homestead appraised at the average appraised value of a residence homestead
in that year, disregarding any homestead exemption available only to
disabled persons or persons 65 years of age or older, if the proposed tax
rate is adopted; [and]
(F) the difference between
the amounts of tax calculated under Paragraphs (D) and (E), expressed in
dollars and cents and described as the annual percentage increase or
decrease, as applicable, in the tax to be imposed by the district on the
average residence homestead in the district in the current year if the
proposed tax rate is adopted; and
(G) if the proposed
combined debt service, operation and maintenance, and contract tax rate
requires or authorizes an election in the district to approve the tax rate,
a description of the purpose of the proposed tax increase; and
(3) contain a statement in
substantially the following form, as applicable:
(A) if the district is
not a small taxing unit:
"NOTICE OF VOTE ON
TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
"If taxes on the average
residence homestead increase by more than five [eight] percent, [the
qualified voters of the district by petition may require that] an
election must be held to determine whether to approve [reduce]
the [operation and maintenance] tax rate [to the rollback tax
rate] under Section 49.236(d), Water Code."; or
(B) if the district is a small
taxing unit:
"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 approve the tax rate under Section
49.236(e), Water Code."
(d) This subsection
applies to a district only if the district is not a small taxing unit.
If the board [governing body] of the [a]
district adopts a combined debt service, operation and maintenance, and
contract tax rate that would impose more than 1.05 [1.08]
times the amount of tax imposed by the district in the preceding
year on a residence homestead appraised at the average appraised value of a
residence homestead in the district in that year, disregarding any
homestead exemption available only to disabled persons or persons 65 years
of age or older, [the qualified voters of the district by petition may
require that] an election must be held to determine whether [or
not] to approve [reduce] the tax rate adopted for the
current year [to the rollback tax rate] in accordance with the
procedures provided by Sections 26.08(b), (c), (d), (d-1), and (d-2)
[26.07(b)-(g) and 26.081], Tax Code.
(e) This subsection and
Subsections (f)-(i) apply to a district only if the district is a small
taxing unit. If the board of the district adopts a combined debt service,
operation and maintenance, and contract tax rate that would impose more
than 1.08 times the amount of tax imposed by the district in the preceding
year on a residence homestead appraised at the average appraised value of a
residence homestead in the district in that year, disregarding any
homestead exemption available only to disabled persons or persons 65 years
of age or older, the qualified voters of the district by petition may
require that an election be held to determine whether to approve the tax
rate adopted for the current year in accordance with the procedures
provided by Subsections (f)-(i) of this section and Section 26.081, Tax
Code.
(f) A petition is valid
only if:
(1) it states that it is
intended to require an election in the district on the question of
approving the tax rate adopted for the current year;
(2) it is signed by a
number of registered voters of the district equal to at least:
(A) seven percent of the
number of registered voters of the district according to the most recent
official list of registered voters if the tax rate adopted for the current
tax year would impose taxes for operation and maintenance in an amount of
at least $5 million; or
(B) 10 percent of the
number of registered voters of the district according to the most recent
official list of registered voters if the tax rate adopted for the current
tax year would impose taxes for operation and maintenance in an amount of
less than $5 million; and
(3) it is submitted to
the board on or before the 90th day after the date on which the board
adopted the tax rate for the current year.
(g) Not later than the
20th day after the day a petition is submitted, the board shall determine
whether or not the petition is valid and pass a resolution stating its
finding. If the board fails to act within the time allowed, the petition
is treated as if it had been found valid.
(h) If the board finds
that the petition is valid (or fails to act within the time allowed), it
shall order that an election be held in the district on a date not less
than 30 or more than 90 days after the last day on which it could have
acted to approve or disapprove the petition. A state law requiring local
elections to be held on a specified date does not apply to the election
unless a specified date falls within the time permitted by this
subsection. At the election, the ballots shall be prepared to permit
voting for or against the proposition: "Approving the ad valorem tax
rate of $____ per $100 valuation in (name of district) for the current
year, a rate that is $____ higher per $100 valuation than the district's
rollback tax rate, 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.
(i) Sections 26.08(c),
(d), (d-1), and (d-2), Tax Code, apply to an election under Subsection (e)
of this section in the same manner as those subsections apply to an
election under Section 26.08, Tax Code.
(j) For purposes of Subsection
(d) [Sections 26.07(b)-(g) and this subsection], the rollback
tax rate of a district is the sum of the following tax rates:
(1) the current
year's debt service tax rate;
(2) the current year's
[and] contract tax rate; and
(3) [rates plus]
the operation and maintenance tax rate that would impose 1.05
[1.08] times the amount of the operation and maintenance tax
imposed by the district in the preceding year on a residence homestead
appraised at the average appraised value of a residence homestead in the
district in that year, disregarding any homestead exemption available only
to disabled persons or persons 65 years of age or older.
(k) For purposes of
Subsection (e), the rollback tax rate of a district is the sum of the
following tax rates:
(1) the current year's
debt service tax rate;
(2) the current year's
contract tax rate; and
(3) the operation and
maintenance tax rate that would impose 1.08
times the amount of the operation and maintenance tax imposed by the
district in the preceding year on a residence homestead appraised at the
average appraised value of a residence homestead in the district in that
year, disregarding any homestead exemption available only to disabled
persons or persons 65 years of age or older.
(l) Notwithstanding any
other provision of this section, the board may substitute "eight
percent" for "five
percent" in Subsection (a)(3)(A) and "1.08" for "1.05" in Subsections (d) and
(j) if any part of the district is located in an area declared a disaster
area during the current tax year by the governor or by the president of the
United States.
(m) In this section,
"small taxing unit" has the meaning assigned by Section 26.012,
Tax Code.
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SECTION
19. Section 49.236, Water Code, as added by Chapter 335 (S.B. 392), Acts
of the 78th Legislature, Regular Session, 2003, is amended by amending
Subsections (a) and (d) and adding Subsections (e), (f), (g), (h), (i),
(j), (k), (l), and (m) 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 or decrease, depending on the change in
the taxable value of your property in relation to the change in taxable
value of all other property and the tax rate that is adopted.
"(Names
of all board members and, if a vote was taken, an indication of how each
voted on the proposed tax rate and an indication of any absences.)";
(2)
contain the following information:
(A) the
district's total adopted tax rate for the preceding year and the proposed
tax rate, expressed as an amount per $100;
(B) the
difference, expressed as an amount per $100 and as a percent increase or
decrease, as applicable, in the proposed tax rate compared to the adopted
tax rate for the preceding year;
(C) the
average appraised value of a residence homestead in the district in the
preceding year and in the current year; the district's total homestead
exemption, other than an exemption available only to disabled persons or
persons 65 years of age or older, applicable to that appraised value in
each of those years; and the average taxable value of a residence
homestead in the district in each of those years, disregarding any
homestead exemption available only to disabled persons or persons 65 years
of age or older;
(D) the
amount of tax that would have been imposed by the district in the preceding
year on a residence homestead appraised at the average appraised value of a
residence homestead in that year, disregarding any homestead exemption
available only to disabled persons or persons 65 years of age or older;
(E) the
amount of tax that would be imposed by the district in the current year on
a residence homestead appraised at the average appraised value of a
residence homestead in that year, disregarding any homestead exemption
available only to disabled persons or persons 65 years of age or older, if
the proposed tax rate is adopted; [and]
(F) the
difference between the amounts of tax calculated under Paragraphs (D) and
(E), expressed in dollars and cents and described as the annual percentage
increase or decrease, as applicable, in the tax to be imposed by the
district on the average residence homestead in the district in the current
year if the proposed tax rate is adopted; and
(G) if
the proposed combined debt service, operation and maintenance, and contract
tax rate authorizes or requires an election in the district to approve the
tax rate, a description of the purpose of the proposed tax increase; and
(3)
contain a statement in substantially the following form, as applicable:
(B) if
the district is a taxing unit other than a small taxing unit:
"NOTICE
OF VOTE ON TAX RATE
"If
taxes on the average residence homestead increase by more than six percent, an election must be held
to determine whether to approve the tax rate under Section 49.236(i), Water
Code."
(A)
if the district is a small taxing unit:
"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 approve [reduce]
the [operation and maintenance] tax rate [to the rollback tax
rate] under Section 49.236(d), Water Code."; or
(i)
This subsection applies to a district only if the district is a taxing unit
other than a small taxing unit. If the board of the district adopts a
combined debt service, operation and maintenance, and contract tax rate
that would impose more than 1.06 times
the amount of tax imposed by the district in the preceding year on a
residence homestead appraised at the average appraised value of a residence
homestead in the district in that year, disregarding any homestead
exemption available only to disabled persons or persons 65 years of age or
older, an election must be held to determine whether to approve the tax
rate adopted for the current year in accordance with the procedures
provided by Sections 26.08(b), (c), (d), (d-1), and (d-2), Tax Code.
(d) This
subsection and Subsections (e)-(h) apply to a district only if the district
is a small taxing unit. If the board [governing body] of
the [a] district adopts a combined debt service, operation
and maintenance, and contract tax rate that would impose more than 1.08
times the amount of tax imposed by the district in the preceding year on a
residence homestead appraised at the average appraised value of a residence
homestead in the district in that year, disregarding any homestead
exemption available only to disabled persons or persons 65 years of age or
older, the qualified voters of the district by petition may require that an
election be held to determine whether [or not] to approve [reduce]
the tax rate adopted for the current year [to the rollback tax rate]
in accordance with the procedures provided by Subsections (e)-(h) of
this section and Section [Sections 26.07(b)-(g) and] 26.081, Tax
Code.
(e) A
petition under Subsection (d) is
valid only if:
(1) it
states that it is intended to require an election in the district on the
question of approving the tax rate adopted for the current year;
(2) it
is signed by a number of registered voters of the district equal to at
least:
(A)
seven percent of the number of registered voters of the district according
to the most recent official list of registered voters if the tax rate
adopted for the current tax year would impose taxes for operation and
maintenance in an amount of at least $5 million; or
(B) 10
percent of the number of registered voters of the district according to the
most recent official list of registered voters if the tax rate adopted for
the current tax year would impose taxes for operation and maintenance in an
amount of less than $5 million; and
(3) it
is submitted to the board on or before the 90th day after the date on which
the board adopted the tax rate for the current year.
(f)
Not later than the 20th day after the day a petition is submitted, the
board shall determine whether or not the petition is valid and pass a
resolution stating its finding. If the board fails to act within the time
allowed, the petition is treated as if it had been found valid.
(g) If
the board finds that the petition is valid (or fails to act within the time
allowed), it shall order that an election be held in the district on a date
not less than 30 or more than 90 days after the last day on which it could
have acted to approve or disapprove the petition. A state law requiring
local elections to be held on a specified date does not apply to the
election unless a specified date falls within the time permitted by this
subsection. At the election, the ballots shall be prepared to permit
voting for or against the proposition: "Approving the ad valorem tax
rate of $____ per $100 valuation in (name of district) for the current
year, a rate that is $____ higher per $100 valuation than the district's
rollback tax rate, 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.
(h)
Sections 26.08(c), (d), (d-1), and (d-2), Tax Code, apply to an election
under Subsection (d) of this section in the same manner as those
subsections apply to an election under Section 26.08, Tax Code.
(j)
For purposes of Subsection (d) [Sections 26.07(b)-(g) and this
subsection], the rollback tax rate of a district is the sum
of the following tax rates:
(1)
the current year's debt service tax rate;
(2)
the current year's [and] contract tax rate; and
(3)
[rates plus] the operation and maintenance tax rate that would
impose 1.08 times the amount of
the operation and maintenance tax imposed by the district in the preceding
year on a residence homestead appraised at the average appraised value of a
residence homestead in the district in that year, disregarding any
homestead exemption available only to disabled persons or persons 65 years
of age or older.
(k) For
purposes of Subsection (i), the rollback tax rate of a district is the sum
of the following tax rates:
(1)
the current year's debt service tax rate;
(2)
the current year's contract tax rate; and
(3)
the operation and maintenance tax rate that would impose 1.06 times the amount of the operation
and maintenance tax imposed by the district in the preceding year on a
residence homestead appraised at the average appraised value of a residence
homestead in the district in that year, disregarding any homestead
exemption available only to disabled persons or persons 65 years of age or
older.
(l)
Notwithstanding any other provision of this section, the board of a district that is a taxing unit other than
a small taxing unit may substitute "eight percent" for "six percent" in Subsection
(a)(3)(B) and "1.08" for "1.06"
in Subsections (i) and (k) if any part of the district is located in an
area declared a disaster area during the current tax year by the governor
or by the president of the United States. The
board may continue doing so until the earlier of:
(1) the first tax year in which the total
taxable value of property taxable by the district as shown on the appraisal
roll for the district submitted by the assessor for the district to the
board exceeds the total taxable value of property taxable by the district
on January 1 of the tax year in which the disaster occurred; or
(2) the third tax year after the tax year in
which the disaster occurred.
(m) In
this section:
(1)
"Small taxing unit" has the meaning assigned by Section 26.012,
Tax Code.
(2) "Taxing unit" has the meaning
assigned by Section 1.04, Tax Code.
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