SENATE ENGROSSED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. This Act may be
cited as the Texas Property Tax Reform and Relief Act of 2017.
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No
equivalent provision.
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SECTION 2. Section 1.085(a),
Tax Code, is amended to read as follows:
(a) Notwithstanding any other
provision in this title and except as provided by this section, any notice,
rendition, application form, or completed application, or information
requested under Section 41.461(a)(2), that is required or permitted by
this title to be delivered between a chief appraiser, an appraisal
district, an appraisal review board, or any combination of those persons
and a property owner or [between a chief appraiser, an appraisal
district, an appraisal review board, or any combination of those persons
and] a person designated by a property owner under Section 1.111(f) may
be delivered in an electronic format if the chief appraiser and the
property owner or person designated by the owner agree under this section.
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No
equivalent provision.
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SECTION 3. Chapter 5, Tax
Code, is amended by adding Section 5.01 to read as follows:
Sec. 5.01. PROPERTY TAX
ADMINISTRATION ADVISORY BOARD. (a) The comptroller shall appoint the
property tax administration advisory board to advise the comptroller with
respect to the division or divisions within the office of the comptroller
with primary responsibility for state administration of property taxation
and state oversight of appraisal districts and local tax offices. The
advisory board may make recommendations to the comptroller regarding
improving the effectiveness and efficiency of the property tax system, best
practices, and complaint resolution procedures.
(b) The advisory board is
composed of at least six members appointed by the comptroller. The members
of the board should include:
(1) representatives of
property tax payers, appraisal districts, and school districts; and
(2) a person who has
knowledge or experience in conducting ratio studies.
(c) The members of the
advisory board serve at the pleasure of the comptroller.
(d) Any advice to the
comptroller relating to a matter described by Subsection (a) that is
provided by a member of the advisory board must be provided at a meeting
called by the comptroller.
(e) Chapter 2110,
Government Code, does not apply to the advisory board.
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No
equivalent provision.
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SECTION 4. Sections 5.041(b),
(c), and (e-1), Tax Code, are amended to read as follows:
(b) A member of the appraisal
review board established for an appraisal district must complete the course
established under Subsection (a). The course must provide at least eight
hours of classroom training and education. A member of the appraisal
review board may not participate in a hearing conducted by the board unless
the person has completed the course established under Subsection (a) and received
a certificate of course completion.
(c) The comptroller may
contract with service providers to assist with the duties imposed under
Subsection (a), but the course required may not be provided by an appraisal
district, the chief appraiser or another employee of an appraisal district,
a member of the board of directors of an appraisal district, a member of an
appraisal review board, or a taxing unit. The comptroller may assess a fee
to recover a portion of the costs incurred for the training course, but the
fee may not exceed $50 per person trained. If the training is provided
to an individual other than a member of an appraisal review board, the
comptroller may assess a fee not to exceed $50 per person trained.
(e-1) In addition to the
course established under Subsection (a), the comptroller shall approve
curricula and provide materials for use in a continuing education course
for members of an appraisal review board. The course must provide at
least four hours of classroom training and education. The curricula and
materials must include information regarding:
(1) the cost, income, and
market data comparison methods of appraising property;
(2) the appraisal of business
personal property;
(3) the determination of
capitalization rates for property appraisal purposes;
(4) the duties of an
appraisal review board;
(5) the requirements
regarding the independence of an appraisal review board from the board of
directors and the chief appraiser and other employees of the appraisal
district;
(6) the prohibitions against
ex parte communications applicable to appraisal review board members;
(7) the Uniform Standards of
Professional Appraisal Practice;
(8) the duty of the appraisal
district to substantiate the district's determination of the value of
property;
(9) the requirements
regarding the equal and uniform appraisal of property;
(10) the right of a property
owner to protest the appraisal of the property as provided by Chapter 41;
and
(11) a detailed explanation
of each of the actions described by Sections 25.25, 41.41(a), 41.411,
41.412, 41.413, 41.42, and 41.43 so that members are fully aware of each of
the grounds on which a property appraisal can be appealed.
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No
equivalent provision.
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SECTION 5. Chapter 5, Tax
Code, is amended by adding Section 5.043 to read as follows:
Sec. 5.043. TRAINING OF
ARBITRATORS. (a) This section applies only to persons who have agreed to
serve as arbitrators under Chapter 41A.
(b) The comptroller shall:
(1) approve curricula and
provide an arbitration manual and other materials for use in training and
educating arbitrators;
(2) make all materials for
use in training and educating arbitrators freely available online; and
(3) establish and
supervise a training program on property tax law for the training and
education of arbitrators.
(c) The training program
must:
(1) emphasize the
requirements regarding the equal and uniform appraisal of property; and
(2) be at least four hours
in length.
(d) The training program
may be provided online. The comptroller by rule may prescribe the manner by
which the comptroller may verify that a person taking the training program
online has taken and completed the program.
(e) The comptroller may
contract with service providers to assist with the duties imposed under
Subsection (b), but the training program may not be provided by an
appraisal district, the chief appraiser or another employee of an appraisal
district, a member of the board of directors of an appraisal district, a
member of an appraisal review board, or a taxing unit. The comptroller may
assess a fee to recover a portion of the costs incurred for the training
program, but the fee may not exceed $50 for each person trained.
(f) The comptroller shall
prepare an arbitration manual for use in the training program. The manual
shall be updated regularly and may be revised on request, in writing, to
the comptroller. The revised language must be approved by the unanimous
agreement of a committee selected by the comptroller and representing,
equally, taxpayers and chief appraisers. The person requesting the revision
must pay the costs of mediation if the comptroller determines that
mediation is required.
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No
equivalent provision.
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SECTION 6. Section 5.05, Tax
Code, is amended by adding Subsection (c-1) to read as follows:
(c-1) An appraisal
district shall appraise property in accordance with any appraisal manuals
prepared and issued by the comptroller under this section.
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No
equivalent provision.
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SECTION 7. 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 database maintained by
the tax notice 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.
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No
equivalent provision.
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SECTION 8. Section 5.091, Tax
Code, is amended to read as follows:
Sec. 5.091. STATEWIDE LIST OF
TAX RATES. (a) Each year the comptroller shall prepare a list that includes
the total tax rate imposed by each taxing unit in this state, as [other
than a school district, if the tax rate is] reported to the comptroller
by each appraisal district, for the year [preceding the year]
in which the list is prepared. The comptroller shall:
(1) prescribe the manner
in which and deadline by which appraisal districts are required to submit
the tax rates to the comptroller; and
(2) list the tax rates
alphabetically according to:
(A) the county or counties
in which each taxing unit is located; and
(B) the name of each
taxing unit [in descending order].
(b) Not later than January
1 [December 31] of the following [each] year, the
comptroller shall publish on the comptroller's Internet website the list
required by Subsection (a).
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No
equivalent provision.
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SECTION 9. Sections 5.102(a)
and (c), Tax Code, are amended to read as follows:
(a) At least once every two
years, the comptroller shall review the governance of each appraisal
district, 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 [committee created under Section 403.302,
Government Code], the comptroller by rule may establish procedures and
standards for conducting and scoring the review.
(c) At the conclusion of the
review, the comptroller shall, in writing, notify the appraisal district
concerning its performance in the review. If the review results in a
finding that an appraisal district is not in compliance with generally
accepted standards, procedures, and methodology, including compliance
with standards, procedures, and methodology prescribed by appraisal manuals
prepared and issued by the comptroller, the comptroller shall deliver a
report that details the comptroller's findings and recommendations for
improvement to:
(1) the appraisal district's
chief appraiser and board of directors; and
(2) the superintendent and
board of trustees of each school district participating in the appraisal
district.
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No
equivalent provision.
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SECTION 10. Chapter 5, Tax
Code, is amended by adding Section 5.104 to read as follows:
Sec. 5.104. APPRAISAL
REVIEW BOARD SURVEY; REPORT. (a) The comptroller shall prepare:
(1) an appraisal review
board survey form that allows an individual described by Subsection (b) to
submit comments and suggestions to the comptroller regarding an appraisal
review board; and
(2) instructions for
completing and submitting the form.
(b) The following
individuals may complete and submit a survey form under this section:
(1) a property owner who
files a motion under Section 25.25 to correct the appraisal roll or a
protest under Chapter 41;
(2) the designated agent
of the property owner; or
(3) a designated
representative of the appraisal district in which the motion or protest is
filed who attends the hearing on the motion or protest.
(c) The survey form must
allow an individual to submit comments and suggestions regarding:
(1) the matters listed in
Section 5.103(b); and
(2) any other matter
related to the fairness and efficiency of the appraisal review board.
(d) An appraisal district
must provide the survey form and the instructions for completing and
submitting the form to each property owner or designated agent of the owner
at or before each hearing conducted under Section 25.25 or Chapter 41 by
the appraisal review board established for the appraisal district or by a
panel of the board.
(e) An individual who
elects to submit the survey form must submit the form to the comptroller as
provided by this section. An appraisal district may not accept a survey
form submitted under this section. An individual may submit only one survey
form for each motion or protest.
(f) The comptroller shall
allow an individual to submit a survey form to the comptroller in the following
manner:
(1) in person;
(2) by mail;
(3) by electronic mail; or
(4) through a web page on
the comptroller's Internet website that allows the individual to complete
and submit the form.
(g) An appraisal district
may not require a property owner or the designated agent of the owner to
complete a survey form at the appraisal office in order to be permitted to
submit the form to the comptroller.
(h) A property owner, the
designated agent of the owner, or a designated representative of an
appraisal district who elects to submit a survey form must submit the form
not later than the 45th day after the date the form is provided to the
owner or agent under Subsection (d).
(i) The comptroller shall
issue an annual report that summarizes the information included in the
survey forms submitted during the preceding year. The report may not
disclose the identity of an individual who submitted a survey form.
(j) The comptroller may
adopt rules necessary to implement this section.
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No
equivalent provision.
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SECTION 11. Section 5.13(d),
Tax Code, is amended to read as follows:
(d) In conducting a general
audit, the comptroller shall consider and report on:
(1) the extent to which the
district complies with applicable law or generally accepted standards of
appraisal or other relevant practice, including appraisal standards and
practices prescribed by appraisal manuals prepared and issued by the
comptroller;
(2) the uniformity and level
of appraisal of major kinds of property and the cause of any significant
deviations from ideal uniformity and equality of appraisal of major kinds
of property;
(3) duplication of effort and
efficiency of operation;
(4) the general efficiency,
quality of service, and qualification of appraisal district personnel; and
(5) except as otherwise provided
by Subsection (b) [of this section], any other matter included in
the request for the audit.
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No
equivalent provision.
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SECTION 12. Section
6.035(a-1), Tax Code, is amended to read as follows:
(a-1) An individual is
ineligible to serve on an appraisal district board of directors if the
individual has engaged in the business of appraising property for
compensation for use in proceedings under this title or of representing
property owners for compensation in proceedings under this title in the
appraisal district at any time during the preceding three [five]
years.
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No
equivalent provision.
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SECTION 13. 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 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 notice 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 notice 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 Notices" rather than as
the appraisal district.
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No
equivalent provision.
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SECTION 14. 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.
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No
equivalent provision.
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SECTION 15. Section 6.41, Tax
Code, is amended by amending Subsections (b) and (d-9) and adding
Subsections (b-1), (b-2), and (d-10) to read as follows:
(b) Except as provided by
Subsection (b-1) or (b-2), an appraisal review [The] board
consists of three members.
(b-1) An appraisal [However,
the] district board of directors by resolution of a majority of the
board's [its] members may increase the size of the district's
appraisal review board to the number of members the board of directors
considers appropriate.
(b-2) An appraisal
district board of directors for a district established in a county with a
population of one million or more by resolution of a majority of the
board's members shall increase the size of the district's appraisal review
board to the number of members the board of directors considers appropriate
to manage the duties of the appraisal review board, including the duties of
each special panel established under Section 6.425.
(d-9) In selecting
individuals who are to serve as members of the appraisal review board for
an appraisal district described by Subsection (b-2), the local
administrative district judge shall select an adequate number of qualified
individuals to permit the chairman of the appraisal review board to fill
the positions on each special panel established under Section 6.425.
(d-10) Upon selection
of the individuals who are to serve as members of the appraisal review
board, the local administrative district judge shall enter an appropriate
order designating such members and setting each member's respective term of
office, as provided elsewhere in this section.
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No
equivalent provision.
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SECTION 16. Sections 6.412(a)
and (d), Tax Code, are amended to read as follows:
(a) An individual is
ineligible to serve on an appraisal review board if the individual:
(1) is related within the
second degree by consanguinity or affinity, as determined under Chapter
573, Government Code, to an individual who is engaged in the business of
appraising property for compensation for use in proceedings under this
title or of representing property owners for compensation in proceedings
under this title in the appraisal district for which the appraisal review
board is established;
(2) owns property on which
delinquent taxes have been owed to a taxing unit for more than 60 days
after the date the individual knew or should have known of the delinquency
unless:
(A) the delinquent taxes and
any penalties and interest are being paid under an installment payment
agreement under Section 33.02; or
(B) a suit to collect the
delinquent taxes is deferred or abated under Section 33.06 or 33.065; or
(3) is related within the
third degree by consanguinity or within the second degree by affinity, as
determined under Chapter 573, Government Code, to a member of:
(A) the appraisal
district's board of directors; or
(B) the appraisal review
board.
(d) A person is ineligible to
serve on the appraisal review board of an appraisal district established
for a county described by Section 6.41(d-1) [having a population
of more than 100,000] if the person:
(1) is a former member of the
board of directors, former officer, or former employee of the appraisal
district;
(2) served as a member of the
governing body or officer of a taxing unit for which the appraisal district
appraises property, until the fourth anniversary of the date the person
ceased to be a member or officer; [or]
(3) appeared before the
appraisal review board for compensation during the two-year period
preceding the date the person is appointed; or
(4) served for all or part
of three previous terms as a board member or auxiliary board member on the
appraisal review board.
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No
equivalent provision.
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SECTION 17. 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.
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No
equivalent provision.
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SECTION 18. Section 6.42(a),
Tax Code, is amended to read as follows:
(a) A majority of the
appraisal review board constitutes a quorum. The local administrative
district judge under Subchapter D, Chapter 74, Government Code, in the
county in which [board of directors of] the appraisal district is
established [by resolution] shall select a chairman and a
secretary from among the members of the appraisal review board. The judge
[board of directors of the appraisal district] is encouraged to
select as chairman [of the appraisal review board] a member of the
appraisal review board, if any, who has a background in law and property
appraisal.
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No
equivalent provision.
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SECTION 19. 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.
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No
equivalent provision.
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SECTION 20. 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.
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No
equivalent provision.
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SECTION 21. 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 [before the date the appraisal
review board approves the appraisal records].
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No
equivalent provision.
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SECTION 22. 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 [15], except as
provided by 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
[15]. The chief 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.
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No
equivalent provision.
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SECTION 23. 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.
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No
equivalent provision.
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SECTION 24. Sections 25.19(a)
and (g), Tax Code, are amended to read as follows:
(a) By April 15 [1]
or as soon thereafter as practicable [if the property is a single-family
residence that qualifies for an exemption under Section 11.13, or by May 1
or as soon thereafter as practicable in connection with any other property],
the chief 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 [1]
or as soon thereafter as practicable [if the property is a single-family
residence that qualifies for an exemption under Section 11.13, or by May 1
or as soon thereafter as practicable in connection with any other property],
the chief 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.
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No
equivalent provision.
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SECTION 25. 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.
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No
equivalent provision.
|
SECTION 26. 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) [if the appraised
value is greater than it was in the preceding year, the amount of tax that
would be imposed on the property on the basis of the tax rate for the
preceding year;
[(6)] in italic
typeface, the following statement: "The Texas Legislature does not set
the amount of your local taxes. Your property tax burden is decided by your
locally elected officials, and all inquiries concerning your taxes should
be directed to those officials";
(6) [(7)] a
detailed explanation of the time and procedure for protesting the value;
(7) [(8)] the
date and place the appraisal review board will begin hearing protests; and
(8) [(9)] a
brief explanation that the governing body of each taxing unit decides
whether or not taxes on the property will increase and the appraisal
district only determines the value of the property.
(i) Delivery with a notice
required by Subsection (a) or (g) of a copy of the pamphlet published by
the comptroller under Section 5.06 or a copy of the notice published by the
chief appraiser under Section 41.70 is sufficient to comply with the
requirement that the notice include the information specified by Subsection
(b)(6) [(b)(7)] or (g)(3), as applicable.
|
No
equivalent provision.
|
SECTION 27. Section 25.22(a),
Tax Code, is amended to read as follows:
(a) By May 1 [15]
or as soon thereafter as practicable, the 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.
|
No
equivalent provision.
|
SECTION 28. Sections 26.01(a)
and (e), Tax Code, are amended to read as follows:
(a) By July 10 [25],
the chief appraiser shall prepare and 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 [April 30], the chief
appraiser shall prepare and certify to the 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.
|
No
equivalent provision.
|
SECTION 29. Section 26.012,
Tax Code, is amended by amending Subdivisions (9) and (10) and adding
Subdivision (19) to read as follows:
(9)
"Equivalent [Effective] maintenance and operations
rate" means a rate expressed in dollars per $100 of taxable value and
calculated according to the following formula:
EQUIVALENT [EFFECTIVE]
MAINTENANCE AND OPERATIONS RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY
- LAST YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY
VALUE)
(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) [of this code].
(19) "Small taxing
unit" means a taxing unit, other than a school district, for which the
sum of property tax proposed to be collected for the tax year and sales and use tax projected to be received
from the state comptroller during the fiscal period is $20 million or less.
|
SECTION 1. Section 26.012,
Tax Code, is amended by adding Subdivision (18) to read as follows:
(18) "Small taxing
unit" means:
(A) a taxing unit, other
than a school district, for which the maintenance
and operations tax rate
proposed for the current tax
year:
(i) is two cents or less per $100 of taxable value; or
(ii) would impose taxes of $25 million or less when applied to
the current total value for the taxing unit; or
(B) a junior college district.
|
SECTION 30. The heading to
Section 26.04, Tax Code, is amended to read as follows:
Sec. 26.04. SUBMISSION OF
ROLL TO GOVERNING BODY; EQUIVALENT [EFFECTIVE] AND ROLLBACK
TAX RATES.
|
No
equivalent provision.
|
SECTION 31. 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 [August 1] or as
soon thereafter as practicable. By July 15 [August 1] or as
soon thereafter as practicable, the taxing unit's collector shall certify [an
estimate of] the anticipated collection rate as calculated
under Subsections (h), (h-1), and (h-2) for the current year to the
governing body. If the collector certified an anticipated collection rate
in the preceding year and the actual collection rate in that year exceeded
the anticipated rate, the collector shall also certify the amount of debt
taxes collected in excess of the anticipated amount in the preceding year.
(c) After the assessor for the unit submits the
appraisal roll for the unit to the governing body of the unit as required
by Subsection (b), an [An] officer or employee designated
by the governing body shall calculate the equivalent [effective] tax rate and the
rollback tax rate for the unit, where:
(1) "Equivalent [Effective] tax rate" means a rate expressed
in dollars per $100 of taxable value calculated according to the following
formula:
EQUIVALENT [EFFECTIVE]
TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE -
NEW PROPERTY VALUE)
; and
(2) "Rollback tax
rate" means a rate expressed in dollars per $100 of taxable value
calculated according to the following applicable formula:
(A) for a small taxing
unit:
ROLLBACK TAX RATE = (EQUIVALENT [EFFECTIVE] 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. The designated
officer or employee shall
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 fifth tax year after the tax year in
which the disaster occurred.
(d) The equivalent [effective]
tax rate for a county is the sum of the equivalent [effective]
tax rates calculated for each type of tax the county levies and the
rollback tax rate for a county is the sum of the rollback tax rates
calculated for each type of tax the county levies.
(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 tax rate calculation forms
used in calculating the rates to the county assessor-collector for each
county in which all or part of the territory of the unit is located.
(e) By July 22 [August
7] or as soon thereafter as practicable, the designated officer or
employee shall submit the rates to the governing body. By July 27, the
designated officer or employee [He] shall deliver by mail to
each property owner in the unit or publish in a newspaper, and shall
also post prominently on the home page of the unit's Internet website if
published in a newspaper, in the form prescribed by the comptroller:
(1) the equivalent [effective]
tax rate, the rollback tax rate, and an explanation of how they were
calculated;
(2) the estimated amount of
interest and sinking fund balances and the estimated amount of maintenance
and operation or general fund balances remaining at the end of the current fiscal
year that are not encumbered with or by corresponding existing debt
obligation;
(3) a schedule of the 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 [effective]
tax rate would result in an increase or decrease, as applicable, in the
amount of taxes imposed by the unit as compared to last year's levy, and
the amount of the increase or decrease;
(6) in the year that a taxing
unit calculates an adjustment under Subsection (i) or (j), a schedule that
includes the following elements:
(A) the name of the unit
discontinuing the department, function, or activity;
(B) the amount of property
tax revenue spent by the unit listed under Paragraph (A) to operate the
discontinued department, function, or activity in the 12 months preceding
the month in which the calculations required by this chapter are made; and
(C) the name of the unit that
operates a distinct department, function, or activity in all or a majority
of the territory of a taxing unit that has discontinued operating the
distinct department, function, or activity; and
(7) in the year following the
year in which a taxing unit raised its rollback 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 notice 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 database
maintained by the tax notice 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 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 tax rate calculation forms 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
[effective] and rollback tax rates under this section.
(g) A person who owns taxable
property is entitled to an injunction prohibiting the taxing unit in which
the property is taxable from adopting a tax rate if the assessor or
designated officer or employee of the unit, the tax notice officer of
the applicable appraisal district, or the taxing unit, as applicable,
has not complied with the computation, [or] publication,
or posting requirements of this section or Section 26.16, 26.17, or
26.18 [and the failure to comply was not in good faith]. It
is a defense in an action for an injunction under this subsection that the
failure to comply was in good faith.
(h-1) Notwithstanding
Subsection (h), if the anticipated collection rate of a taxing unit as
calculated under that subsection is lower than the lowest actual collection
rate of the taxing unit for any of the preceding three years, the
anticipated collection rate of the taxing unit for purposes of this section
is equal to the lowest actual collection rate of the taxing unit for any of
the preceding three years.
(h-2) The anticipated
collection rate of a taxing unit for purposes of this section is the rate
calculated under Subsection (h) as modified by Subsection (h-1), if
applicable, regardless of whether that rate exceeds 100 percent.
(i) This subsection applies
to a taxing unit that has agreed by written contract to transfer a distinct
department, function, or activity to another taxing unit and discontinues
operating that distinct department, function, or activity if the operation
of that department, function, or activity in all or a majority of the
territory of the taxing unit is continued by another existing taxing unit
or by a new taxing unit. The 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 [effective]
maintenance and 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 [effective] maintenance and
operations rate of the unit by the 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 [effective] maintenance and
operations 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 [effective] maintenance and
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 2. Section 26.04, Tax
Code, is amended by amending Subsection (c) and adding Subsection (c-1) to
read as follows:
No
equivalent provision.
(c) An officer or employee
designated by the governing body shall calculate the effective tax rate and the rollback tax
rate for the unit, where:
(1) "Effective tax rate" means a rate
expressed in dollars per $100 of taxable value calculated according to the
following formula:
EFFECTIVE
TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE -
NEW PROPERTY VALUE)
; and
(2) "Rollback tax
rate" means a rate expressed in dollars per $100 of taxable value
calculated according to the following applicable formula:
(A) for a small taxing
unit:
ROLLBACK TAX RATE = (EFFECTIVE 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 = (EFFECTIVE MAINTENANCE AND OPERATIONS
RATE x 1.06) + 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 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.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
|
SECTION 32. 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 [effective] tax rate and rollback tax rate for
the unit are calculated according to the following formulas:
EQUIVALENT [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 = (EQUIVALENT [EFFECTIVE] MAINTENANCE AND
OPERATIONS RATE x 1.08) + 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)
[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 1.04) /
(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) [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 equivalent [effective] tax rate and rollback tax rate for
the unit are calculated according to the following formulas:
EQUIVALENT [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 1.04) /
(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. The designated
officer or employee shall
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 fifth tax year after the tax year in
which the disaster occurred.
(e) If a city that imposes an
additional sales and use tax receives payments under the terms of a
contract executed before January 1, 1986, in which the city agrees not to
annex certain property or a certain area and the owners or lessees of the
property or of property in the area agree to pay at least annually to the
city an amount determined by reference to all or a percentage of the
property tax rate of the city and all or a part of the value of the
property subject to the agreement or included in the area subject to the
agreement, the governing body, by order adopted by a majority vote of the
governing body, may direct the designated officer or employee to add to the
equivalent [effective] and rollback tax rates the amount
that, when applied to the total taxable value submitted to the governing
body, would produce an amount of taxes equal to the difference between the
total amount of payments for the tax year under contracts described by this
subsection under the rollback tax rate calculated under this section and
the total amount of payments for the tax year that would have been
obligated to the city if the city had not adopted an additional sales and
use tax.
(g) If the rate of the
additional sales and use tax is increased, the designated officer or
employee shall make two projections, in the manner provided by Subsection
(d) [of this section], of the revenue generated by the additional
sales and use tax in the following year. The first projection must take
into account the increase and the second projection must not take into
account the increase. The designated officer or employee shall then
subtract the amount of the result of the second projection from the amount
of the result of the first projection to determine the revenue generated as
a result of the increase in the additional sales and use tax. In the first
year in which an additional sales and use tax is increased, the equivalent
[effective] tax rate for the unit is the equivalent [effective]
tax rate before the increase minus a number the numerator of which is the
revenue generated as a result of the increase in the additional sales and
use tax, as determined under this subsection, and the denominator of which
is the current total value minus the new property value.
(h) If the rate of the
additional sales and use tax is decreased, the designated officer or
employee shall make two projections, in the manner provided by Subsection
(d) [of this section], of the revenue generated by the additional
sales and use tax in the following year. The first projection must take
into account the decrease and the second projection must not take into
account the decrease. The designated officer or employee shall then
subtract the amount of the result of the first projection from the amount
of the result of the second projection to determine the revenue lost as a
result of the decrease in the additional sales and use tax. In the first
year in which an additional sales and use tax is decreased, the equivalent
[effective] tax rate for the unit is the equivalent [effective]
tax rate before the decrease plus a number the numerator of which is the
revenue lost as a result of the decrease in the additional sales and use
tax, as determined under this subsection, and the denominator of which is
the current total value minus the new property value.
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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.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
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SECTION 33. The heading to
Section 26.043, Tax Code, is amended to read as follows:
Sec. 26.043. ROLLBACK AND EQUIVALENT [EFFECTIVE] TAX RATES [RATE] IN
CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
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SECTION 4. The heading to
Section 26.043, Tax Code, is amended to read as follows:
Sec. 26.043. ROLLBACK AND
EFFECTIVE TAX RATES [RATE]
IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
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SECTION 34. 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
[effective] tax rates the amount that, if applied to the city's
current total value, would impose an amount equal to the amount of property
taxes budgeted in the current tax year to pay for expenses related to mass
transit services.
(b) In a tax year to which
this section applies, a reference in this chapter to the city's equivalent
[effective] or rollback tax rate refers to that rate as adjusted
under this section.
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No
equivalent provision.
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SECTION 35. The heading to
Section 26.044, Tax Code, is amended to read as follows:
Sec. 26.044. EQUIVALENT
[EFFECTIVE] TAX RATE TO PAY FOR STATE CRIMINAL JUSTICE MANDATE.
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No
equivalent provision.
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SECTION 36. 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 [effective]
maintenance and operation rate for the county is increased by the rate
calculated according to the following formula:
(State Criminal Justice
Mandate) / (Current Total Value - New Property Value)
(b) In the second and
subsequent years that a county adopts a tax rate, if the amount spent by
the county for the state criminal justice mandate increased over the
previous year, the equivalent [effective] maintenance and
operation rate for the county is increased by the rate calculated according
to the following formula:
(This Year's State Criminal
Justice Mandate - Previous Year's State Criminal Justice Mandate) /
(Current Total Value - New Property Value)
(c) The county shall include
a notice of the increase in the equivalent [effective]
maintenance and operation rate provided by this section, including a
description and amount of the state criminal justice mandate, in the
information published under Section 26.04(e) and Section 26.06(b) [of
this code].
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No
equivalent provision.
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SECTION 37. 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 [effective] maintenance and
operations rate for the taxing unit is increased by the rate computed
according to the following formula:
Amount of Increase = Enhanced
Indigent Health Care Expenditures / (Current Total Value - New Property
Value)
(b) In each subsequent tax
year, if the taxing unit's enhanced indigent health care expenses exceed
the amount of those expenses for the preceding year, the equivalent
[effective] maintenance and operations rate for the taxing unit is
increased by the rate computed according to the following formula:
Amount of Increase = (Current
Tax Year's Enhanced Indigent Health Care Expenditures - Preceding Tax
Year's Indigent Health Care Expenditures) / (Current Total Value - New
Property Value)
(c) The taxing unit shall
include a notice of the increase in its equivalent [effective]
maintenance and operations rate provided by this section, including a brief
description and the amount of the enhanced indigent health care
expenditures, in the information published under Section 26.04(e) and, if
applicable, Section 26.06(b).
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No
equivalent provision.
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SECTION 38. Chapter 26, Tax
Code, is amended by adding Section 26.0446 to read as follows:
Sec. 26.0446. ELECTION TO
APPLY LAW GOVERNING TAXING UNIT OTHER THAN SMALL TAXING UNIT TO SMALL
TAXING UNIT. (a) On the uniform election date prescribed by Section 41.001,
Election Code, in May of 2018, each taxing unit that would have been a
small taxing unit in the 2017 tax year if Section 26.012(19) had been in
effect in that tax year shall call an election for the purpose of allowing
the voters in the taxing unit to determine whether the law governing a
taxing unit other than a small taxing unit shall apply to the taxing unit. At
the election, the ballots shall be prepared to permit voting for or against
the proposition: "Limiting the rate at which the maintenance and
operations taxes of the (name of taxing unit) may be increased without
voter approval to four percent rather than eight percent and requiring an
automatic election to ratify a proposed tax rate that would increase those
taxes by more than that amount instead of requiring an election to limit
the tax rate only if the voters petition for such an election."
(b) If a majority of the
votes cast in the election favor the proposition, the taxing unit is
considered to be a taxing unit other than a small taxing unit regardless of
whether it meets the definition of a small taxing unit under Section
26.012.
(c) If the proposition is
not approved as provided by Subsection (b), the taxing unit is considered
to be a taxing unit other than a small taxing unit only if it does not meet
the definition of a small taxing unit under Section 26.012.
(d) The secretary of state
by rule shall prescribe procedures for holding an election under this
section.
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No
equivalent provision.
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SECTION 39. Section 26.05,
Tax Code, is amended by amending Subsections (a), (b), (c), (d), (e), and
(g) and adding Subsections (d-1), (d-2), and (e-1) to read as follows:
(a) The governing body of
each taxing unit[, before the later of September 30 or the 60th day
after the date the certified appraisal roll is received by the taxing unit,]
shall adopt a tax rate for the current tax year and shall notify the
assessor for the 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 [effective] tax rate must be a record vote,
and at least 60 percent of the members of the governing body must vote in
favor of the ordinance, resolution, or order. For a school district, the
vote on the ordinance, resolution, or order setting a tax rate that exceeds
the sum of the equivalent [effective] maintenance and
operations tax rate of the district as determined under Section 26.08(i)
and the district's current debt rate must be a record vote, and at least 60
percent of the members of the governing body must vote in favor of the
ordinance, resolution, or order. A motion to adopt an ordinance,
resolution, or order setting a tax rate that exceeds the equivalent
[effective] tax rate must be made in the following form: "I
move that the property tax rate be increased by the adoption of a tax rate
of (specify tax rate), which is effectively a (insert percentage by which
the proposed tax rate exceeds the equivalent [effective] tax
rate) percent increase in the tax rate." If the ordinance, resolution,
or order sets a tax rate that, if applied to the total taxable value, will
impose an amount of taxes to fund maintenance and operation expenditures of
the taxing unit that exceeds the amount of taxes imposed for that purpose
in the preceding year, the taxing unit must:
(1) include in the ordinance,
resolution, or order in type larger than the type used in any other portion
of the document:
(A) the following statement: "THIS
TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST
YEAR'S TAX RATE."; and
(B) if the tax rate exceeds
the equivalent [effective] maintenance and operations rate,
the following statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY
(INSERT PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE EQUIVALENT [EFFECTIVE]
MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE TAXES FOR
MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $(Insert
amount)."; and
(2) include on the home page
of the [any] Internet website of [operated by]
the unit:
(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 [effective] maintenance and operations rate,
the following statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY
(INSERT PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE EQUIVALENT [EFFECTIVE]
MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE TAXES FOR
MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $(Insert
amount)."
(c) If the governing body of
a taxing unit does not adopt a tax rate before the date required by
Subsection (a), the tax rate for the taxing unit for that tax year is the
lower of the equivalent [effective] tax rate calculated for
that tax year or the tax rate adopted by the taxing unit for the preceding
tax year. A tax rate established by this subsection is treated as an
adopted tax rate. Before the fifth day after the establishment of a tax
rate by this subsection, the governing body of the taxing unit must ratify
the applicable tax rate in the manner required by Subsection (b).
(d) The governing body of a
taxing unit other than a school district may not adopt a tax rate that
exceeds the lower of the rollback tax rate or the equivalent [effective]
tax rate calculated 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 [effective]
tax rate and may not adopt a higher rate unless it first complies with
Section 26.06.
(d-1) The governing body
of a taxing unit 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 notice 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 database maintained by the tax notice 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 database maintained by the tax notice 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
[and the failure to comply was not in good faith]. It is a
defense in an action for an injunction under this subsection that the
failure to comply was in good faith. An action to enjoin the collection
of taxes must be filed not later than the 15th day after the date the taxing
unit adopts a tax rate. A property owner is not required to pay the taxes
imposed by a taxing unit on the owner's property while an action filed by
the property owner to enjoin the collection of taxes imposed by the taxing
unit on the owner's property is pending. If the property owner pays the
taxes and subsequently prevails in the action, the property owner is
entitled to a refund of the taxes paid, together with reasonable attorney's
fees and court costs. The property owner is not required to apply to the
collector for the taxing unit to receive the refund [prior to the
date a taxing unit delivers substantially all of its tax bills].
(e-1) The governing body
of a taxing unit that imposes an additional sales and use tax may not adopt
the component of the tax rate of the 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 [effective] tax rate and the
rollback tax rate of the district shall be calculated based on the
certified estimate of taxable value.
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No
equivalent provision.
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SECTION 40. Section 26.052,
Tax Code, is amended by amending Subsection (e) and adding Subsection (f)
to read as follows:
(e) Public notice provided
under Subsection (c) must specify:
(1) the tax rate that the
governing body proposes to adopt;
(2) the date, time, and
location of the meeting of the governing body of the taxing unit at which
the governing body will consider adopting the proposed tax rate; and
(3) if the proposed tax rate
for the taxing unit exceeds the unit's equivalent [effective]
tax rate calculated as provided by Section 26.04, a statement substantially
identical to the following: "The proposed tax rate would increase
total taxes in (name of taxing unit) by (percentage by which the proposed
tax rate exceeds the equivalent [effective] tax rate)."
(f) A taxing unit to which
this section applies that elects to provide public notice of its proposed
tax rate under Subsection (c)(2) must also provide public notice of its
proposed tax rate by posting notice of the proposed tax rate, including the
information prescribed by Subsection (e), prominently on the home page of
the Internet website of the taxing unit.
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No
equivalent provision.
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SECTION 41. Section 26.06,
Tax Code, is amended by amending Subsections (b), (c), (d), and (e) and
adding Subsections (b-1), (b-2), (b-3), and (b-4) 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. [The notice must contain a statement in the following
form:
["NOTICE OF PUBLIC
HEARING ON TAX INCREASE
["The (name of the
taxing unit) will hold two public hearings on a proposal to increase total
tax revenues from properties on the tax roll in the preceding tax year by
(percentage by which proposed tax rate exceeds lower of rollback tax rate
or effective tax rate calculated under this chapter) percent. Your
individual taxes may increase at a greater or lesser rate, or even
decrease, depending on the change in the taxable value of your property in
relation to the change in taxable value of all other property and the tax
rate that is adopted.
["The first public
hearing will be held on (date and time) at (meeting place).
["The second public
hearing will be held on (date and time) at (meeting place).
["(Names of all
members of the governing body, showing how each voted on the proposal to
consider the tax increase or, if one or more were absent, indicating the
absences.)
["The average taxable
value of a residence homestead in (name of taxing unit) last year was $____
(average taxable value of a residence homestead in the taxing unit for the
preceding tax year, disregarding residence homestead exemptions available
only to disabled persons or persons 65 years of age or older). Based on
last year's tax rate of $____ (preceding year's adopted tax rate) per $100
of taxable value, the amount of taxes imposed last year on the average home
was $____ (tax on average taxable value of a residence homestead in the
taxing unit for the preceding tax year, disregarding residence homestead
exemptions available only to disabled persons or persons 65 years of age or
older).
["The average taxable
value of a residence homestead in (name of taxing unit) this year is $____
(average taxable value of a residence homestead in the taxing unit for the
current tax year, disregarding residence homestead exemptions available
only to disabled persons or persons 65 years of age or older). If the
governing body adopts the effective tax rate for this year of $____
(effective tax rate) per $100 of taxable value, the amount of taxes imposed
this year on the average home would be $____ (tax on average taxable value
of a residence homestead in the taxing unit for the current tax year,
disregarding residence homestead exemptions available only to disabled
persons or persons 65 years of age or older).
["If the governing
body adopts the proposed tax rate of $____ (proposed tax rate) per $100 of
taxable value, the amount of taxes imposed this year on the average home
would be $____ (tax on the average taxable value of a residence in the
taxing unit for the current year disregarding residence homestead
exemptions available only to disabled persons or persons 65 years of age or
older).
["Members of the
public are encouraged to attend the hearings and express their views."]
(b-1) If the proposed tax
rate exceeds the equivalent tax rate and the rollback tax rate of the
taxing unit, the notice must contain a statement in the following form:
"NOTICE OF PUBLIC
HEARING ON TAX INCREASE
"PROPOSED TAX
RATE$__________ per $100
"EQUIVALENT TAX
RATE$__________ per $100
"ROLLBACK TAX
RATE$__________ per $100
"The equivalent tax
rate is the tax rate for the (current tax year) tax year that will raise
the same amount of property tax revenue for (name of taxing unit) from the
same properties in both the (preceding tax year) tax year and the (current
tax year) tax year.
"The rollback tax
rate is the highest tax rate that (name of taxing unit) may adopt without
holding an election to ratify the rate.
"The proposed tax
rate is greater than the equivalent tax rate. This means that (name of
taxing unit) is proposing to increase property taxes for the (current tax
year) tax year.
"A public hearing on
the proposed tax rate will be held on (date and time) at (meeting place).
"A second public
hearing will be held on (date and time) at (meeting place).
"The proposed tax
rate is also greater than the rollback tax rate. If (name of taxing unit)
adopts the proposed tax rate, (name of taxing unit) is required to hold an
election so that the voters may accept or reject the proposed tax rate. If
a majority of the voters reject the proposed tax rate, the (name of taxing
unit) will be required to adopt a new tax rate that is not greater than the
rollback tax rate. The election will be held on (date of election). You may
contact the (name of office responsible for administering the election) for
information about voting locations. The hours of voting on election day are
(voting hours).
"Your taxes owed
under any of the tax rates mentioned above can be calculated as follows:
"Property tax amount
= tax rate x taxable value of your property / 100
"(Names of all members
of the governing body, showing how each voted on the proposal to consider
the tax increase or, if one or more were absent, indicating the
absences.)"
(b-2) If the proposed tax
rate exceeds the equivalent tax rate but does not exceed the rollback tax
rate of the taxing unit, the notice must contain a statement in the
following form:
"NOTICE OF PUBLIC
HEARING ON TAX INCREASE
"PROPOSED TAX
RATE$__________ per $100
"EQUIVALENT TAX
RATE$__________ per $100
"ROLLBACK TAX
RATE$__________ per $100
"The equivalent tax
rate is the tax rate for the (current tax year) tax year that will raise
the same amount of property tax revenue for (name of taxing unit) from the
same properties in both the (preceding tax year) tax year and the (current
tax year) tax year.
"The rollback tax
rate is the highest tax rate that (name of taxing unit) may adopt without
holding an election to ratify the rate.
"The proposed tax
rate is greater than the equivalent tax rate. This means that (name of
taxing unit) is proposing to increase property taxes for the (current tax
year) tax year.
"A public hearing on
the proposed tax rate will be held on (date and time) at (meeting place).
"A second public
hearing will be held on (date and time) at (meeting place).
"The proposed tax
rate is not greater than the rollback tax rate. As a result, (name of
taxing unit) is not required to hold an election at which voters may accept
or reject the proposed tax rate. However, you may express your support for
or opposition to the proposed tax rate by contacting the members of the
(name of governing body) of (name of taxing unit) at their offices or by
attending one of the public hearings mentioned above.
"Your taxes owed
under any of the tax rates mentioned above can be calculated as follows:
"Property tax amount =
tax rate x taxable value of your property / 100
"(Names of all
members of the governing body, showing how each voted on the proposal to
consider the tax increase or, if one or more were absent, indicating the
absences.)"
(b-3) If the proposed tax
rate does not exceed the equivalent tax rate but exceeds the rollback tax
rate of the taxing unit, the notice must contain a statement in the
following form:
"NOTICE OF PUBLIC
HEARING ON TAX RATE
"PROPOSED TAX
RATE$__________ 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 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-4) In addition to
including the information described by Subsection (b-1), (b-2), or (b-3),
as applicable, the notice must include the information described by Section
26.062.
(c) The notice of a public
hearing under this section may be delivered by mail to each property owner
in the unit, or may be published in a newspaper. If the notice is published
in a newspaper, it may not be in the part of the paper in which legal
notices and classified advertisements appear. If the taxing unit publishes
the notice in a newspaper [operates an Internet website], the taxing
unit must also post the notice prominently on the home page of the
Internet website of the unit [must be posted on the website]
from the date the notice is first published until the second public hearing
is concluded.
(d) At the public 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 [effective] tax rate calculated under
this chapter) percent.
"The total tax revenue
proposed to be raised last year at last year's tax rate of (insert tax rate
for the preceding year) for each $100 of taxable value was (insert total
amount of taxes imposed in the preceding year).
"The total tax revenue
proposed to be raised this year at the proposed tax rate of (insert
proposed tax rate) for each $100 of taxable value, excluding tax revenue to
be raised from new property added to the tax roll this year, is (insert
amount computed by multiplying proposed tax rate by the difference between
current total value and new property value).
"The total tax revenue
proposed to be raised this year at the proposed tax rate of (insert
proposed tax rate) for each $100 of taxable value, including tax revenue to
be raised from new property added to the tax roll this year, is (insert
amount computed by multiplying proposed tax rate by current total value).
"The (governing body of
the taxing unit) is scheduled to vote on the tax rate that will result in
that tax increase at a public meeting to be held on (date of meeting) at
(location of meeting, including mailing address) at (time of meeting).
"The (governing body of
the taxing unit) proposes to use the increase in total tax revenue for the
purpose of (description of purpose of increase)."
(e) The meeting to vote on
the tax increase may not be earlier than the third day or later than the seventh
[14th] day after the date of the second public hearing. The meeting
must be held inside the boundaries of the taxing unit in a publicly owned
building or, if a suitable publicly owned building is not available, in a
suitable building to which the public normally has access. If the governing
body does not adopt a tax rate that exceeds the lower of the rollback tax
rate or the equivalent [effective] tax rate by the seventh
[14th] day, it must give a new notice under Subsection (d) before it
may adopt a rate that exceeds the lower of the rollback tax rate or the equivalent
[effective] tax rate.
|
No
equivalent provision.
|
SECTION 42. 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 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 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, (name of
taxing unit) is not required to hold an election to ratify the rate. However,
you may express your support for or opposition to the proposed tax rate by
contacting the members of the (name of governing body) of (name of taxing
unit) at their offices or by attending the public meeting mentioned above.
"Your taxes owed
under any of the above rates can be calculated as follows:
"Property tax amount
= tax rate x taxable value of your property / 100
"(Names of all
members of the governing body, showing how each voted on the proposed tax
rate or, if one or more were absent, indicating the absences.)"
(c) In addition to
including the information described by Subsection (b), the notice must include
the information described by Section 26.062.
Sec. 26.062. ADDITIONAL
INFORMATION TO BE INCLUDED IN TAX RATE NOTICE. (a) In addition to the
information described by Section 26.06(b-1), (b-2), (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.
|
No
equivalent provision.
|
SECTION 43. Section
26.065(b), Tax Code, is amended to read as follows:
(b) The [If the]
taxing unit [owns, operates, or controls an Internet website, the unit]
shall post notice of the public hearing prominently on the home
page of the Internet website of the 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.
|
No
equivalent provision.
|
No
equivalent provision.
|
SECTION 5. 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 [REPEAL INCREASE].
|
No
equivalent provision.
|
SECTION 6. Section 26.07(a),
Tax Code, is amended to read as follows:
(a) If the governing body of
a small taxing unit [other than a school district] adopts a
tax rate that exceeds the taxing unit's 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.
|
SECTION 44. The heading to
Section 26.08, Tax Code, is amended to read as follows:
Sec. 26.08. ELECTION TO APPROVE
TAX RATE OF TAXING UNIT [RATIFY SCHOOL TAXES].
|
SECTION 7. 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 [RATIFY SCHOOL TAXES].
|
SECTION 45. 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 [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 declared any part of [requested federal disaster assistance for]
the area in which the taxing unit [school district] is located as a disaster area, an election is
not required under this section to approve the tax rate adopted by the
governing body for the year following the year in which the disaster
occurs.
(b) The governing body shall
order that the election be held in the taxing unit [school
district] on the uniform election
date prescribed by [a date not less than 30 or more than 90 days
after the day on which it adopted the tax rate.] Section 41.001,
Election Code, that occurs in November of the applicable tax year. The
order calling the election may not be issued later than August 15 [does
not apply to the election unless a date specified by that section falls
within the time permitted by this section]. At the election, the
ballots shall be prepared to permit voting for or against the proposition: "Approving
the ad valorem tax rate of $_____ per $100 valuation in (name of taxing
unit [school district]) for the current year, a rate that is
$_____ higher per $100 valuation than the [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.
(g) In a school district that
received distributions from an equalization tax imposed under former
Chapter 18, Education Code, the equivalent tax [effective]
rate of that tax as of the date of 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 [the] 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 [effective]
maintenance and operations tax rate of the district as computed under
Subsection (i) [or (k), as applicable];
(ii) the rate per $100 of
taxable value that is equal to the product of the state compression
percentage, as determined under Section 42.2516, Education Code, for the
current year and $0.06; and
(iii) the district's current
debt rate.
(p) Notwithstanding
Subsections (i), (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 [effective] maintenance and
operations tax rate for that preceding 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 [effective]
maintenance and operations tax 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 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.
No
equivalent provision.
(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.
No
equivalent provision.
(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.
|
SECTION 46. 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 [effective] maintenance and
operations tax rate of a school district is the tax rate that, applied to
the current total value for the district, would impose taxes in an amount
that, when added to state funds that would be distributed to the district
under Chapter 42, Education Code, for the school year beginning in the
current tax year using that tax rate, would provide the same amount of
state funds distributed under Chapter 42, Education Code, and maintenance
and operations taxes of the district per student in weighted average daily
attendance for that school year that would have been available to the
district in the preceding year if the funding elements for Chapters 41 and
42, Education Code, for the current year had been in effect for the
preceding year.
|
No
equivalent provision.
|
SECTION 47. The heading to
Section 26.16, Tax Code, is amended to read as follows:
Sec. 26.16. POSTING OF TAX-RELATED
INFORMATION [TAX RATES] ON COUNTY'S INTERNET WEBSITE.
|
No
equivalent provision.
|
SECTION 48. Section 26.16,
Tax Code, is amended by amending Subsections (a) and (d) and adding
Subsections (a-1), (d-1), and (d-2) to read as follows:
(a)
Each county shall maintain an Internet website. The county
assessor-collector for each county [that maintains an Internet website]
shall post on the Internet website maintained by [of]
the county the following information for the most recent five tax years
beginning with the 2012 tax year for each taxing unit all or part of the
territory of which is located in the county:
(1)
the adopted tax rate;
(2)
the maintenance and operations rate;
(3)
the debt rate;
(4)
the equivalent [effective] tax rate;
(5)
the equivalent [effective] maintenance and 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 [effective] tax rate is the tax rate that would
generate the same amount of revenue in the current tax year as was
generated by a taxing unit's adopted tax rate in the preceding tax year
from property that is taxable in both the current tax year and the
preceding tax year.
"The equivalent [effective] maintenance and operations rate is
the tax rate that would generate the same amount of revenue for maintenance
and operations in the current tax year as was generated by a taxing unit's
maintenance and operations rate in the preceding tax year from property
that is taxable in both the current tax year and the preceding tax year.
"The rollback tax rate
is the highest tax rate a taxing unit may adopt before requiring voter
approval at an election. An [In
the case of a taxing unit other than a school district, the voters by
petition may require that a rollback election be held if the unit adopts a
tax rate in excess of the unit's rollback tax rate. In the case of a school
district, an] election will automatically be held if a taxing
unit [the district] wishes to adopt a tax rate in excess of the unit's
[district's] rollback tax rate."
(d-1) In addition to posting the information described by
Subsection (a), the county assessor-collector shall post on the Internet
website of the county for each taxing unit all or part of the territory of
which is located in the county:
(1) the tax rate calculation forms used by the designated
officer or employee of each taxing unit to calculate the 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 designated officer or employee
under Section 26.04(d-2); and
(2) the name and official contact information for each member of
the governing body of the taxing unit.
(d-2) Not later than August 1, the county assessor-collector
shall post on the website the tax rate calculation forms described by
Subsection (d-1)(1) for the current tax year.
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SECTION 9. Section 26.16(d),
Tax Code, is amended to read as follows:
(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 effective tax rate is the tax rate that
would generate the same amount of revenue in the current tax year as was
generated by a taxing unit's adopted tax rate in the preceding tax year
from property that is taxable in both the current tax year and the
preceding tax year.
"The effective maintenance and operations
rate is the tax rate that would generate the same amount of revenue for
maintenance and operations in the current tax year as was generated by a
taxing unit's maintenance and operations rate in the preceding tax year
from property that is taxable in both the current tax year and the
preceding tax year.
"The 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 [other than a school district], the
voters by petition may require that a rollback election be held if the unit
adopts a tax rate in excess of the unit's rollback tax rate. In the case of
a taxing unit other than a small taxing unit [school district],
an election will automatically be held if the unit [district]
wishes to adopt a tax rate in excess of the unit's [district's]
rollback tax rate."
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SECTION 49. Chapter 26, Tax
Code, is amended by adding Sections 26.17 and 26.18 to read as follows:
Sec. 26.17. REAL-TIME TAX
DATABASE. (a) The tax notice officer of each appraisal district shall
create and maintain a database that:
(1) is identified by the
name of the office of tax notices, instead of the name of the appraisal
district, and as the "Real-Time Tax 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 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, time, 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, time, 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.
The link must be preceded by the following statement:
"Click on the name of
the taxing unit for the following information about the taxing unit:
"(1) the names of and
contact information for each member of the governing body of the taxing
unit;
"(2) the budget
proposed or adopted for the current year and the budgets for the preceding
two years, as well as an analysis of the change in the budget from year to
year;
"(3) the amount of
property tax revenue budgeted for maintenance and operation expenses and
debt service in the proposed or adopted budget and in the budgets for the
preceding two years;
"(4) the tax rates
adopted for maintenance and operation expenses and debt service for the
preceding two years and the rates proposed for those purposes for the
current year; and
"(5) the most recent
financial audit of the taxing unit."
(d-1) The database must
include the following definition of the equivalent tax rate: "The
equivalent tax rate is last year's tax rate, adjusted for changes in
taxable value. The equivalent tax rate takes into account all property on
the tax roll for both last year and this year."
(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).
(e-1) The e-mail address
described by Subsection (b)(14) must be accompanied by the following
statement: "An e-mail address is provided for each taxing unit as a
way for you to express your support for or opposition to the proposed tax
rate. If you wish to express your support or opposition, you are encouraged
to do so before the date of the hearing shown on the notice."
(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.
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No
equivalent provision.
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SECTION 50. 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), 26.08(d-2) [26.07(g)],
26.15(f), 31.11, 31.111, or 31.112 is paid on or before the 60th day after
the date the liability for the refund arises, no interest is due on the
amount refunded. If not paid on or before that 60th day, the amount of the
tax to be refunded accrues interest at a rate of one percent for each month
or part of a month that the refund is unpaid, beginning with the date on
which the liability for the refund arises.
(b) For purposes of this
section, liability for a refund arises:
(1) if the refund is required
by Section 11.431(b), on the date the chief appraiser notifies the
collector for the unit of the approval of the late homestead exemption;
(2) if the refund is required
by Section 26.08(d-2) [26.07(g)], on the date the subsequent
tax rate is adopted [results of the election to reduce the tax rate
are certified];
(3) if the refund is required
by Section 26.15(f):
(A) for a correction to the
tax roll made under Section 26.15(b), on the date the change in the tax
roll is certified to the assessor for the taxing unit under Section 25.25;
or
(B) for a correction to the
tax roll made under Section 26.15(c), on the date the change in the tax
roll is ordered by the governing body of the taxing unit;
(4) if the refund is required
by Section 31.11, on the date the auditor for the taxing unit determines
that the payment was erroneous or excessive or, if the amount of the refund
exceeds the applicable amount specified by Section 31.11(a), on the date
the governing body of the unit approves the refund;
(5) if the refund is required
by Section 31.111, on the date the collector for the taxing unit determines
that the payment was erroneous; or
(6) if the refund is required
by Section 31.112, on the date required by Section 31.112(d) or (e), as
applicable.
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No
equivalent provision.
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No
equivalent provision.
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SECTION 10. 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) [(4)] if
the refund is required by Section 31.11, on the date the auditor for the
taxing unit determines that the payment was erroneous or excessive or, if
the amount of the refund exceeds the applicable amount specified by Section
31.11(a), on the date the governing body of the unit approves the refund;
(6) [(5)] if
the refund is required by Section 31.111, on the date the collector for the
taxing unit determines that the payment was erroneous; or
(7) [(6)] if
the refund is required by Section 31.112, on the date required by Section
31.112(d) or (e), as applicable.
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SECTION 51. Section 33.08(b),
Tax Code, is amended to read as follows:
(b) The governing body of the
taxing unit or appraisal district, in the manner required by law for
official action, may provide that taxes that become delinquent on or after
June 1 under Section 26.08(d-1) [26.07(f)],
26.15(e), 31.03, 31.031, 31.032, 31.04, or 42.42 incur an additional
penalty to defray costs of collection. The amount of the penalty may not
exceed the amount of the compensation specified in the applicable contract
with an attorney under Section 6.30 to be paid in connection with the
collection of the delinquent taxes.
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SECTION 11. 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.
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SECTION 52. Section 41.03(a),
Tax Code, is amended to read as follows:
(a) A taxing unit is entitled
to challenge before the appraisal review board:
(1) [the level of
appraisals of any category of property in the district or in any territory
in the district, but not the appraised value of a single taxpayer's
property;
[(2)] an exclusion of
property from the appraisal records;
(2) [(3)] a
grant in whole or in part of a partial exemption;
(3) [(4)] a
determination that land qualifies for appraisal as provided by Subchapter
C, D, E, or H, Chapter 23; or
(4) [(5)] failure
to identify the taxing unit as one in which a particular property is
taxable.
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No
equivalent provision.
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SECTION 53. Section 41.12(a),
Tax Code, is amended to read as follows:
(a) By July 5 [20],
the appraisal review board shall:
(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.
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No
equivalent provision.
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SECTION 54. Sections
41.44(a), (c), and (d), Tax Code, are amended to read as follows:
(a) Except as provided by
Subsections (b), [(b-1),] (c), (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) [before]
May 15; [1] or
(B) [not later than]
the 30th day after the date that notice to the property owner was delivered
to the property owner as provided by Section 25.19[, if the property is
a single-family residence that qualifies for an exemption under Section
11.13, whichever is later];
(2) [before June 1 or not
later than the 30th day after the date that notice was delivered to the
property owner as provided by Section 25.19 in connection with any other
property, whichever is later;
[(3)] in the case of a
protest of a change in the 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) [(4)] in
the case of a determination that a change 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) [(5)] in
the case of a determination of 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) [(a)(4)] is entitled to a hearing 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.
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No
equivalent provision.
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SECTION 55. Section 41.45,
Tax Code, is amended by amending Subsection (d) and adding Subsections
(d-1), (d-2), and (d-3) to read as follows:
(d) This subsection does
not apply to a special panel established under Section 6.425. An
appraisal review board consisting of more than three members may sit in
panels of not fewer than three members to conduct protest hearings. [However,
the determination of a protest heard by a panel must be made by the board.]
If the recommendation of a panel is not accepted by the board, the board
may refer the matter for rehearing to a panel composed of members who did
not hear the original protest [hearing] or, if there are not
at least three members who did not hear the original protest, the board may
determine the protest. [Before determining a protest or conducting a
rehearing before a new panel or the board, the board shall deliver notice
of the hearing or meeting to determine the protest in accordance with the
provisions of this subchapter.]
(d-1) An appraisal review
board to which Section 6.425 applies shall sit in special panels established
under that section to conduct protest hearings. A special panel may conduct
a protest hearing relating to property only if the property is described by
Section 6.425(b) and the property owner has requested that a special panel
conduct the hearing or if the protest is assigned to the special panel
under Section 6.425(f). If the recommendation of a special panel is not
accepted by the board, the board may refer the matter for rehearing to
another special panel composed of members who did not hear the original
protest or, if there are not at least three other special panel members who
did not hear the original protest, the board may determine the protest.
(d-2) The determination of
a protest heard by a panel under Subsection (d) or (d-1) must be made by
the board.
(d-3) The board must
deliver notice of a hearing or meeting to determine a protest heard by a
panel, or to rehear a protest, under Subsection (d) or (d-1) in accordance
with the provisions of this subchapter.
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No
equivalent provision.
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SECTION 56. Section 41.46(a),
Tax Code, is amended to read as follows:
(a) The appraisal review
board before which a protest hearing is scheduled shall deliver written
notice to the property owner initiating a protest of the date, time, [and]
place, and subject matter of [fixed for] the hearing on the
protest and of the property owner's entitlement to a postponement of the
hearing as provided by Section 41.45 unless the property owner waives in
writing notice of the hearing. The board shall deliver the notice not later
than the 15th day before the date of the hearing.
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No
equivalent provision.
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SECTION 57. Section 41.461,
Tax Code, is amended to read as follows:
Sec. 41.461. NOTICE OF
CERTAIN MATTERS BEFORE HEARING; DELIVERY OF REQUESTED INFORMATION. (a)
At least 14 days before the first scheduled [a] hearing on a
protest, the chief appraiser shall:
(1) deliver a copy of the
pamphlet prepared by the comptroller under Section 5.06 [5.06(a)]
to the property owner initiating the protest if the owner is representing himself,
or to an agent representing the owner if requested by the agent;
(2) inform the property owner
that the owner or the agent of the owner is entitled on request to [may
inspect and may obtain] a copy of the data, schedules, formulas, and
all other information the chief appraiser will [plans to]
introduce at the hearing to establish any matter at issue; and
(3) deliver a copy of the
hearing procedures established by the appraisal review board under Section
41.66 to the property owner.
(b) The chief appraiser
may not charge a property owner or the designated agent of the owner
for copies provided to the [an] owner or designated
agent under this section, regardless of the manner in which the copies
are prepared or delivered [may not exceed the charge for copies of
public information as provided under Subchapter F, Chapter 552, Government
Code, except:
[(1) the total charge for
copies provided in connection with a protest of the appraisal of
residential property may not exceed $15 for each residence; and
[(2) the total charge for
copies provided in connection with a protest of the appraisal of a single
unit of property subject to appraisal, other than residential property, may
not exceed $25].
(c) A chief appraiser
shall deliver information requested by a property owner or the agent of the
owner under Subsection (a)(2):
(1) by regular first-class
mail, deposited in the United States mail, postage prepaid, and addressed
to the property owner or agent at the address provided in the request for
the information;
(2) in an electronic
format as provided by an agreement under Section 1.085; or
(3) subject to Subsection
(d), by referring the property owner or the agent of the owner to a secure
Internet website with user registration and authentication or to the exact
Internet location or uniform resource locator (URL) address on an Internet
website maintained by the appraisal district on which the requested
information is identifiable and readily available.
(d) If a chief appraiser
provides a property owner or the agent of the owner information under
Subsection (c)(3), the notice must contain a statement in a conspicuous
font that clearly indicates that the property owner or the agent of the
owner may on request receive the information by regular first-class mail or
in person at the appraisal office. On request by a property owner or the
agent of the owner, the chief appraiser must provide the information by
regular first-class mail or in person at the appraisal office.
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No
equivalent provision.
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SECTION 58. Section 41.47,
Tax Code, is amended by adding Subsections (c-2) and (f) and amending
Subsection (e) to read as follows:
(c-2) The board may not
determine the appraised value of the property that is the subject of a
protest to be an amount greater than the appraised value of the property as
shown in the appraisal records submitted to the board by the chief
appraiser under Section 25.22 or 25.23.
(e) The notice of the
issuance of the order must contain a prominently printed statement in
upper-case bold lettering informing the property owner in clear and concise
language of the property owner's right to appeal the order of the board
[board's decision] to district court. The statement must describe
the deadline prescribed by Section 42.06(a) [of this code] for
filing a written notice of appeal[,] and the deadline prescribed by
Section 42.21(a) [of this code] for filing the petition for review
with the district court.
(f) The appraisal review
board shall take the actions required by Subsections (a) and (d) not later
than the 15th day after the date the hearing on the protest is concluded.
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No
equivalent provision.
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SECTION 59. Section 41.66,
Tax Code, is amended by amending Subsections (h), (i), and (j) and adding
Subsections (j-1) and (p) to read as follows:
(h) The appraisal review
board shall postpone a hearing on a protest if the property owner or the
designated agent of the owner requests additional time to prepare for
the hearing and establishes to the board that the chief appraiser failed to
comply with Section 41.461. The board is not required to postpone a hearing
more than one time under this subsection.
(i) A hearing on a protest
filed by a property owner or the designated agent of the owner [who
is not represented by an agent designated under Section 1.111] shall be
set for a time and date certain. If the hearing is not commenced within two
hours of the time set for the hearing, the appraisal review board shall
postpone the hearing on the request of the property owner or the
designated agent of the owner.
(j) On the request of a
property owner or the [a] designated agent of the owner,
an appraisal review board shall schedule hearings on protests concerning up
to 20 designated properties to be held consecutively on the same
day. The designated properties must be identified in the same notice of
protest, and the notice must contain in boldfaced type the statement
"request for same-day protest hearings." A property owner or the
designated agent of the owner may [not] file more than one
request under this subsection with the appraisal review board in the same
tax year. The appraisal review board may schedule hearings on protests
concerning more than 20 properties filed by the same property owner or the
designated agent of the owner and may use different panels to
conduct the hearings based on the board's customary scheduling. The
appraisal review board may follow the practices customarily used by the
board in the scheduling of hearings under this subsection.
(j-1) An appraisal review
board may schedule the hearings on all protests filed by a property owner
or the designated agent of the owner to be held consecutively. The notice
of the hearings must state the date and time that the first hearing will
begin, state the date the last hearing will end, and list the order in which
the hearings will be held. The order of the hearings listed in the notice
may not be changed without the agreement of the property owner or the
designated agent of the owner, the chief appraiser, and the appraisal
review board. The board may not reschedule a hearing for which notice is
given under this subsection to a date earlier than the seventh day after
the date the last hearing was scheduled to end unless agreed to by the
property owner or the designated agent of the owner, the chief appraiser, and
the appraisal review board. Unless agreed to by the parties, the board must
provide written notice of the date and time of the rescheduled hearing to
the property owner or the designated agent of the owner not later than the
seventh day before the date of the hearing.
(p) At the end of a
hearing on a protest, the appraisal review board shall provide the property
owner or the designated agent of the owner one or more documents indicating
that the members of the board hearing the protest signed the affidavit
required by Subsection (g).
|
No
equivalent provision.
|
SECTION 60. 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.
|
No
equivalent provision.
|
SECTION 61. Section 41.67(d),
Tax Code, is amended to read as follows:
(d) Information that was
previously requested under Section 41.461 by the protesting party that was
not delivered [made available] to the protesting party at
least 14 days before the scheduled or postponed hearing may not be used or
offered in any form as evidence in the hearing, including as a
document or through argument or testimony.
|
No
equivalent provision.
|
SECTION 62. Section 41.71,
Tax Code, is amended to read as follows:
Sec. 41.71. EVENING AND
WEEKEND HEARINGS. (a) An appraisal review board by rule shall
provide for hearings on protests [in the evening or] on a Saturday
or after 5 p.m. on a weekday [Sunday].
(b) The board may not
schedule:
(1) the first hearing on a
protest held on a weekday evening to begin after 7 p.m.; or
(2) a hearing on a protest
on a Sunday.
|
No
equivalent provision.
|
SECTION 63. Section
41A.06(b), Tax Code, as effective September 1, 2017, is amended to read as
follows:
(b) To initially qualify to
serve as an arbitrator under this chapter, a person must:
(1) meet the following
requirements, as applicable:
(A) be licensed as an
attorney in this state; or
(B) have:
(i) completed at least 30
hours of training in arbitration and alternative dispute resolution
procedures from a university, college, or legal or real estate trade
association; and
(ii) been licensed or
certified continuously during the five years preceding the date the person
agrees to serve as an arbitrator as:
(a) a real estate broker or
sales agent under Chapter 1101, Occupations Code;
(b) a real estate appraiser
under Chapter 1103, Occupations Code; or
(c) a certified public
accountant under Chapter 901, Occupations Code; [and]
(2) complete the course
for training and education of appraisal review board members established
under Section 5.041 and be issued a certificate indicating course
completion;
(3) complete the training
program on property tax law for the training and education of arbitrators
established under Section 5.043; and
(4) agree to conduct
an arbitration for a fee that is not more than:
(A) $400, if the property
qualifies as the owner's residence homestead under Section 11.13 and the
appraised or market value, as applicable, of the property is $500,000 or
less, as determined by the order;
(B) $450, if the property
qualifies as the owner's residence homestead under Section 11.13 and the
appraised or market value, as applicable, of the property is more than
$500,000, as determined by the order;
(C) $450, if the property
does not qualify as the owner's residence homestead under Section 11.13 and
the appraised or market value, as applicable, of the property is $1 million
or less, as determined by the order;
(D) $750, if the property
does not qualify as the owner's residence homestead under Section 11.13 and
the appraised or market value, as applicable, of the property is more than
$1 million but not more than $2 million, as determined by the order;
(E) $1,000, if the property
does not qualify as the owner's residence homestead under Section 11.13 and
the appraised or market value, as applicable, of the property is more than
$2 million but not more than $3 million, as determined by the order; or
(F) $1,500, if the property
does not qualify as the owner's residence homestead under Section 11.13 and
the appraised or market value, as applicable, of the property is more than
$3 million but not more than $5 million, as determined by the order.
|
No
equivalent provision.
|
SECTION 64. Section
41A.061(b), Tax Code, is amended to read as follows:
(b) To renew the person's
agreement to serve as an arbitrator, the person must:
(1) file a renewal
application with the comptroller at the time and in the manner prescribed
by the comptroller;
(2) continue to meet the
requirements provided by Sections 41A.06(b)(1) and (4) [Section
41A.06(b)]; and
(3) during the preceding two
years have completed at least eight hours of continuing education in
arbitration and alternative dispute resolution procedures offered by a
university, college, real estate trade association, or legal association.
|
No
equivalent provision.
|
SECTION 65. 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 [Subsection (a)],
the arbitrator must reside[:
[(1) in the county in
which the property that is the subject of the appeal is located; or
[(2)] in this state [if
no available arbitrator on the registry resides in that county].
(f) A person is not eligible
for appointment as an arbitrator under this section [Subsection
(a)] if at any time during the preceding five years, the person has:
(1) represented a person for
compensation in a proceeding under this title in the appraisal district in
which the property that is the subject of the appeal is located;
(2) served as an officer or
employee of that appraisal district; or
(3) served as a member of the
appraisal review board for that appraisal district.
(g) The comptroller may not
appoint an arbitrator under this section [Subsection (a)] if
the comptroller determines that there is good cause not to appoint the
arbitrator, including information or evidence indicating repeated bias or
misconduct by the person while acting as an arbitrator.
|
No
equivalent provision.
|
SECTION 66. Section 41A.07,
Tax Code, is amended by adding Subsection (h) to read as follows:
(h) A property owner may
request that, in appointing an initial arbitrator under this section, the
comptroller appoint an arbitrator who resides in the county in which the
property that is the subject of the appeal is located or an arbitrator who
resides outside that county. In appointing an initial arbitrator under
Subsection (a), the comptroller shall comply with the request of the
property owner unless the property owner requests that the comptroller
appoint an arbitrator who resides in the county in which the property that
is the subject of the appeal is located and there is not an available
arbitrator who resides in that county. In appointing a substitute
arbitrator under Subsection (d), the comptroller shall consider but is not
required to comply with the request of the property owner. This subsection
does not authorize a property owner to request the appointment of a
specific individual as an arbitrator.
|
No
equivalent provision.
|
SECTION 67. Section
41A.09(b), Tax Code, is amended to read as follows:
(b) An award under this
section:
(1) must include a
determination of the appraised or market value, as applicable, of the
property that is the subject of the appeal;
(2) may include any remedy or
relief a court may order under Chapter 42 in an appeal relating to the
appraised or market value of property;
(3) shall specify the
arbitrator's fee, which may not exceed the amount provided by Section 41A.06(b)(4)
[41A.06(b)(2)];
(4) is final and may not be
appealed except as permitted under Section 171.088, Civil Practice and
Remedies Code, for an award subject to that section; and
(5) may be enforced in the
manner provided by Subchapter D, Chapter 171, Civil Practice and Remedies
Code.
|
No
equivalent provision.
|
SECTION 68. 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 [effective]
tax rate for the tax year calculated as provided by Section 26.04, Tax
Code, on all property taxable by the school district. All real property
purchased with these funds is the property of the school district, but is
subject to the exclusive control of the governing body of the junior
college district for as long as the junior college district uses the
property for educational purposes.
|
No
equivalent provision.
|
SECTION 69. Section
130.016(b), Education Code, is amended to read as follows:
(b) If the board of trustees
of an independent school district that divests itself of the management,
control, and operation of a junior college district under this section or
under Section 130.017 [of this code] was authorized by [Subsection
(e) of] Section 45.105(e) or under former Section 20.48(e) [20.48
of this code] to dedicate a portion of its tax levy to the junior
college district before the divestment, the junior college district may
levy an ad valorem tax from and after the divestment. In the first two
years in which the junior college district levies an ad valorem tax, the
tax rate adopted by the governing body may not exceed the rate that, if
applied to the total taxable value submitted to the governing body under
Section 26.04, Tax Code, would impose an amount equal to the amount of
taxes of the school district dedicated to the junior college under [Subsection
(e) of] Section 45.105(e) or former Section 20.48(e) [20.48
of this code] in the last dedication before the divestment. In
subsequent years, the tax rate of the junior college district is subject to
Section 26.08 [26.07],
Tax Code.
|
SECTION 12. Section
130.016(b), Education Code, is amended to read as follows:
(b) If the board of trustees
of an independent school district that divests itself of the management,
control, and operation of a junior college district under this section or
under Section 130.017 [of this code] was authorized by [Subsection
(e) of] Section 45.105(e) or under former Section 20.48(e) [20.48
of this code] to dedicate a portion of its tax levy to the junior
college district before the divestment, the junior college district may
levy an ad valorem tax from and after the divestment. In the first two
years in which the junior college district levies an ad valorem tax, the
tax rate adopted by the governing body may not exceed the rate that, if
applied to the total taxable value submitted to the governing body under
Section 26.04, Tax Code, would impose an amount equal to the amount of
taxes of the school district dedicated to the junior college under [Subsection
(e) of] Section 45.105(e) or former Section 20.48(e) [20.48
of this code] in the last dedication before the divestment. In
subsequent years, the tax rate of the junior college district is subject to
Section 26.07 or 26.08,
Tax Code, as applicable.
|
SECTION 70. Section
403.302(o), Government Code, is amended to read as follows:
(o) The comptroller shall
adopt rules governing the conduct of the study after consultation with the comptroller's
property tax administration advisory board [Comptroller's Property
Value Study Advisory Committee].
|
No
equivalent provision.
|
SECTION 71. Sections
281.124(d) and (e), Health and Safety Code, are amended to read as follows:
(d) If a majority of the
votes cast in the election favor the proposition, the tax rate for the
specified tax year is the rate approved by the voters, and that rate is not
subject to [a rollback election under]
Section 26.08 [26.07],
Tax Code. The board shall adopt the tax rate as provided by Chapter 26, Tax
Code.
(e) If the proposition is not
approved as provided by Subsection (c), the board may not adopt a tax rate
for the district for the specified tax year that exceeds the rate that was
not approved, and Section 26.08 [26.07],
Tax Code, applies to the adopted rate if that rate exceeds the district's
rollback tax rate.
|
SECTION 13. 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 72. 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 [effective]
tax rate;
(C) the equivalent [effective]
maintenance and operations tax rate;
(D) the rollback tax rate;
and
(E) the debt rate; and
(4) the total amount of
municipal debt obligations.
|
No
equivalent provision.
|
SECTION 73. 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 [effective]
tax rate;
(C) the equivalent [effective]
maintenance and operations tax rate;
(D) the rollback tax rate;
and
(E) the debt rate; and
(4) the total amount of
county debt obligations.
|
No
equivalent provision.
|
SECTION 74. 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 [effective]
tax rate;
(C) the equivalent [effective]
maintenance and operations tax rate;
(D) the rollback tax rate;
and
(E) the debt rate; and
(4) the total amount of
county debt obligations.
|
No
equivalent provision.
|
SECTION 75. 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 [effective]
tax rate;
(C) the equivalent [effective]
maintenance and operations tax rate;
(D) the rollback tax rate;
and
(E) the debt rate; and
(4) the total amount of
county debt obligations.
|
No
equivalent provision.
|
SECTION 76. Section
1101.254(f), Special District Local Laws Code, is amended to read as
follows:
(f) This section does not
affect the applicability of [any rights district voters may have
to petition for an election under] Section 26.08 [26.07],
Tax Code, to the district's tax rate, except that if district voters
approve a tax rate increase under this section, [the voters may not
petition for an election under] Section 26.08 [26.07],
Tax Code, does not apply [as] to the tax rate for that year.
|
No
equivalent provision.
|
No
equivalent provision.
|
SECTION 14. Section 140.010,
Local Government Code, is amended by amending Subsections (a), (e), (f),
and (g) and adding Subsection (e-1) to read as follows:
(a) In this section:
(1) "Effective[,
"effective] tax rate" and "rollback tax rate" mean
the effective tax rate and rollback tax rate of a county or municipality,
as applicable, as calculated under Chapter 26, Tax Code.
(2) "Small taxing
unit" has the meaning assigned by Section 26.012, Tax Code.
(e) A county or municipality
that is a small taxing unit and that proposes a property tax rate
that exceeds the lower of the effective tax rate or the rollback tax rate
shall provide the following notice:
"NOTICE OF (INSERT
CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX RATE FOR (INSERT NAME OF
COUNTY OR MUNICIPALITY)
"A tax rate of $_____
per $100 valuation has been proposed for adoption by the governing body of
(insert name of county or municipality). This rate exceeds the lower of the
effective or rollback tax rate, and state law requires that two public
hearings be held by the governing body before adopting the proposed tax
rate. The governing body of (insert name of county or municipality)
proposes to use revenue attributable to the tax rate increase for the
purpose of (description of purpose of increase).
PROPOSED TAX RATE$______ per
$100
PRECEDING YEAR'S TAX
RATE$______ per $100
EFFECTIVE TAX RATE$______ per
$100
ROLLBACK TAX RATE$______ per
$100
"The effective tax rate
is the total tax rate needed to raise the same amount of property tax
revenue for (insert name of county or municipality) from the same
properties in both the (insert preceding tax year) tax year and the (insert
current tax year) tax year.
"The rollback tax rate
is the highest tax rate that (insert name of county or municipality) may
adopt before the voters are entitled to petition for an election to
limit the rate that may be approved to the rollback tax rate.
"YOUR TAXES OWED UNDER
ANY OF THE ABOVE RATES CAN BE CALCULATED AS FOLLOWS:
property tax amount = (rate)
x (taxable value of your property) / 100
"For assistance or
detailed information about tax calculations, please contact:
(insert name of county or
municipal tax assessor-collector)
(insert name of county or
municipality) tax assessor-collector
(insert address)
(insert telephone number)
(insert e-mail address)
(insert Internet website
address, if applicable)
"You are urged to attend
and express your views at the following public hearings on the proposed tax
rate:
First Hearing: (insert date
and time) at (insert location of meeting).
Second Hearing: (insert date
and time) at (insert location of meeting)."
(e-1) A county or
municipality that is not a small taxing unit and that proposes a property
tax rate that exceeds the lower of the effective tax rate or the rollback
tax rate shall provide the following notice:
"NOTICE OF (INSERT
CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX RATE FOR (INSERT NAME OF
COUNTY OR MUNICIPALITY)
"A tax rate of $_____
per $100 valuation has been proposed for adoption by the governing body of
(insert name of county or municipality). This rate exceeds the lower of the
effective or rollback tax rate, and state law requires that two public
hearings be held by the governing body before adopting the proposed tax
rate. The governing body of (insert name of county or municipality)
proposes to use revenue attributable to the tax rate increase for the
purpose of (description of purpose of increase).
PROPOSED TAX RATE$______
per $100
PRECEDING YEAR'S TAX
RATE$______ per $100
EFFECTIVE TAX RATE$______
per $100
ROLLBACK TAX RATE$______
per $100
"The effective tax
rate is the total tax rate needed to raise the same amount of property tax
revenue for (insert name of county or municipality) from the same
properties in both the (insert preceding tax year) tax year and the (insert
current tax year) tax year.
"The rollback tax
rate is the highest tax rate that (insert name of county or municipality)
may adopt before the (insert "county" or "city") is
required to hold an election to limit the rate that may be approved to the
rollback tax rate.
"YOUR TAXES OWED
UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS FOLLOWS:
property tax amount =
(rate) x (taxable value of your property) / 100
"For assistance or
detailed information about tax calculations, please contact:
(insert name of county or
municipal tax assessor-collector)
(insert name of county or
municipality) tax assessor-collector
(insert address)
(insert telephone number)
(insert e-mail address)
(insert Internet website
address, if applicable)
"You are urged to
attend and express your views at the following public hearings on the
proposed tax rate:
First Hearing: (insert
date and time) at (insert location of meeting).
Second Hearing: (insert
date and time) at (insert location of meeting)."
(f) A county or municipality
shall:
(1) provide the notice
required by Subsection (d), [or] (e), or (e-1), as
applicable, not later than the later of September 1 or the 30th day after
the first date that the taxing unit has received each applicable certified
appraisal roll by:
(A) publishing the notice in
a newspaper having general circulation in:
(i) the county, in the case
of notice published by a county; or
(ii) the county in which the
municipality is located or primarily located, in the case of notice
published by a municipality; or
(B) mailing the notice to
each property owner in:
(i) the county, in the case
of notice provided by a county; or
(ii) the municipality, in the
case of notice provided by a municipality; and
(2) post the notice on the
Internet website of the county or municipality, if applicable, beginning
not later than the later of September 1 or the 30th day after the first
date that the taxing unit has received each applicable certified appraisal
roll and continuing until the county or municipality adopts a tax rate.
(g) If the notice required by
Subsection (d), [or] (e), or (e-1) is published in a
newspaper:
(1) the notice may not be
smaller than one-quarter page of a standard-size or a tabloid-size
newspaper; and
(2) the headline on the
notice must be in 24-point or larger type.
|
No
equivalent provision.
|
SECTION 15. 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 77. Sections
1122.2522, 3828.157, and 8876.152, Special District Local Laws Code, are
amended to read as follows:
Sec.
1122.2522. ROLLBACK TAX RATE PROVISIONS APPLICABLE. [(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, [the qualified voters of
the district by petition may require that] an election under Section
26.08 of that code must be held to determine whether or not to approve
[reduce] the tax rate adopted by the board for that year [to the
rollback tax rate].
[(b)
To the extent a conflict exists between this section and a provision of the
Tax Code, the provision of the Tax Code prevails.]
Sec. 3828.157. INAPPLICABILITY
OF CERTAIN TAX CODE PROVISIONS. Sections 26.04, 26.05, and 26.08 [26.07], Tax Code, do not apply
to a tax imposed under Section 3828.153 or 3828.156.
Sec. 8876.152. APPLICABILITY
OF CERTAIN TAX PROVISIONS. (a) Sections 26.04, 26.05, 26.06, 26.061, and 26.08 [26.07], Tax Code, do not apply
to a tax imposed by the district.
(b) Sections 49.236(a)(1)
and (2) and (b) [Section 49.236], Water Code, apply [as
added by Chapter 248 (H.B. 1541), Acts of the 78th Legislature, Regular
Session, 2003, applies] to the district.
|
SECTION 16. 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, [and] 26.07, and 26.08,
Tax Code, do not apply to a tax imposed under Section 3828.153 or 3828.156.
Sec. 8876.152. APPLICABILITY
OF CERTAIN TAX PROVISIONS. (a) Sections 26.04, 26.05, 26.06, [and] 26.07, and 26.08,
Tax Code, do not apply to a tax imposed by the district.
(b) Sections 49.236(a)(1)
and (2) and (b) [Section 49.236], Water Code, apply [as
added by Chapter 248 (H.B. 1541), Acts of the 78th Legislature, Regular
Session, 2003, applies] to the district.
|
SECTION 78. Section
49.107(g), Water Code, is amended to read as follows:
(g) Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax Code, do not apply
to a tax levied and collected under this section or an ad valorem tax
levied and collected for the payment of the interest on and principal of
bonds issued by a district.
|
SECTION 17. Section
49.107(g), Water Code, is amended to read as follows:
(g) Sections 26.04, 26.05, [and] 26.07, and 26.08,
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 79. Section
49.108(f), Water Code, is amended to read as follows:
(f) Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax Code, do not apply
to a tax levied and collected for payments made under a contract approved
in accordance with this section.
|
SECTION 18. Section
49.108(f), Water Code, is amended to read as follows:
(f) Sections 26.04, 26.05, [and] 26.07, and 26.08,
Tax Code, do not apply to a tax levied and collected for payments made
under a contract approved in accordance with this section.
|
SECTION 80. Sections
49.236(a) and (d), Water Code, as added by Chapter 335 (S.B. 392), Acts of
the 78th Legislature, Regular Session, 2003, are amended to read as
follows:
(a) Before the board adopts
an ad valorem tax rate for the district for debt service, operation and
maintenance purposes, or contract purposes, the board shall give notice of
each meeting of the board at which the adoption of a tax rate will be
considered. The notice must:
(1) contain a statement in
substantially the following form:
"NOTICE OF PUBLIC
HEARING ON TAX RATE
"The (name of the
district) will hold a public hearing on a proposed tax rate for the tax
year (year of tax levy) on (date and time) at (meeting place). Your
individual taxes may increase at a
greater or lesser rate, or
even decrease, depending
on the tax rate that is adopted and on the change in the taxable
value of your property in relation to the change in taxable value of all
other property [and the tax rate that is adopted]. The change in the taxable value of your
property in relation to the change in the taxable value of all other
property determines the distribution of the tax burden among all property
owners.
"(Names of all board
members and, if a vote was taken, an indication of how each voted on the
proposed tax rate and an indication of any absences.)";
(2) contain the following
information:
(A) the district's total
adopted tax rate for the preceding year and the proposed tax rate,
expressed as an amount per $100;
(B) the difference, expressed
as an amount per $100 and as a percent increase or decrease, as applicable,
in the proposed tax rate compared to the adopted tax rate for the preceding
year;
(C) the average appraised
value of a residence homestead in the district in the preceding year and in
the current year; the district's total homestead exemption, other than an
exemption available only to disabled persons or persons 65 years of age or
older, applicable to that appraised value in each of those years; and the
average taxable value of a residence homestead in the district in each of
those years, disregarding any homestead exemption available only to
disabled persons or persons 65 years of age or older;
(D) the amount of tax that
would have been imposed by the district in the preceding year on a
residence homestead appraised at the average appraised value of a residence
homestead in that year, disregarding any homestead exemption available only
to disabled persons or persons 65 years of age or older;
(E) the amount of tax that
would be imposed by the district in the current year on a residence
homestead appraised at the average appraised value of a residence homestead
in that year, disregarding any homestead exemption available only to
disabled persons or persons 65 years of age or older, if the proposed tax
rate is adopted; [and]
(F) the difference between
the amounts of tax calculated under Paragraphs (D) and (E), expressed in
dollars and cents and described as the annual percentage increase or decrease,
as applicable, in the tax to be imposed by the district on the average
residence homestead in the district in the current year if the proposed tax
rate is adopted; and
(G) if the proposed
combined debt service, operation and maintenance, and contract tax rate exceeds the rollback tax rate, a
description of the purpose of the proposed tax increase; and
(3) contain a statement in
substantially the following form:
"NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
"If operation and maintenance taxes on
the average residence homestead increase by more than eight percent, [the qualified voters of the district by
petition may require that] an election must be held to determine whether
to ratify [reduce] the operation and maintenance tax rate [to
the rollback tax rate] under Section 49.236(d), Water Code."
(d) If the governing body of a district adopts a
combined debt service, operation and maintenance, and contract tax rate
that exceeds the rollback tax rate, [would impose more than 1.08 times the
amount of tax imposed by the district in the preceding year on a residence
homestead appraised at the average appraised value of a residence homestead
in the district in that year, disregarding any homestead exemption
available only to disabled persons or persons 65 years of age or older, the
qualified voters of the district by petition may require that]
an election must be held
to determine whether [or not] to ratify [reduce] the tax rate adopted
for the current year [to the rollback tax rate] in accordance with
the procedures provided by Sections 26.08(b)-(d) [26.07(b)-(g) and 26.081], Tax
Code. For purposes of Sections 26.08(b)-(d)
[26.07(b)-(g)] and this section [subsection],
the rollback tax rate is the sum of the following tax rates:
(1) the current year's
debt service tax rate;
(2) the current year's
[and] contract tax rate; and
(3) [rates plus]
the operation and maintenance tax rate that would impose 1.08 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.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
(See Subsection (d)
above.)
No
equivalent provision.
No
equivalent provision.
|
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:
(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
(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."
(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.
(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.
(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.
|
SECTION 81. The following
provisions of the Tax Code are repealed:
(1) Sections 5.103(e) and
(f);
(2) Section 6.412(e); and
(3) Section 41A.06(c).
|
No
equivalent provision.
|
SECTION 82. The following
provisions are repealed:
(1)
Sections 403.302(m-1) and (n), Government Code;
(2)
Section 140.010, Local Government Code;
(3)
Section 1063.255, Special District Local Laws Code;
(4)
Section 26.07, Tax Code;
(5) Section 49.236, Water
Code, as added by Chapter 248 (H.B. 1541), Acts of the 78th Legislature,
Regular Session, 2003;
(6) Section 49.2361, Water
Code;
(7)
Section 1, H.B. 2228, Acts of the 85th Legislature, Regular Session, 2017,
which amended Section 11.4391(a), Tax Code;
(8)
Section 3, H.B. 2228, Acts of the 85th Legislature, Regular Session, 2017,
which added Sections 22.23(c) and (d), Tax Code; and
(9)
Section 5, H.B. 2228, Acts of the 85th Legislature, Regular Session, 2017,
which amended Sections 41.44(a) and (c), Tax Code.
|
SECTION 20. The following
provisions are repealed:
(1) Section 49.236, Water
Code, as added by Chapter 248 (H.B. 1541), Acts of the 78th Legislature,
Regular Session, 2003; and
(2) Section 49.2361, Water
Code.
|
SECTION 83. Section 5.041,
Tax Code, as amended by this Act, applies only to an appraisal review board
member appointed to serve a term of office that begins on or after January
1, 2018.
|
No
equivalent provision.
|
SECTION 84. The comptroller
shall implement Section 5.043, Tax Code, as added by this Act, as soon as
practicable after January 1, 2018.
|
No
equivalent provision.
|
SECTION 85. 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.
|
No
equivalent provision.
|
SECTION 86. (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.
|
No
equivalent provision.
|
SECTION 87. The comptroller
shall prepare and make available the survey form and instructions for
completing and submitting the form required by Section 5.104, Tax Code, as
added by this Act, as soon as practicable after January 1, 2018. An
appraisal district is not required to provide the survey form or
instructions under a requirement of that section until the form and
instructions are prepared and made available by the comptroller.
|
No
equivalent provision.
|
SECTION 88. 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.
|
No
equivalent provision.
|
SECTION 89. Section 6.412,
Tax Code, as amended by this Act, does not affect the eligibility of a
person serving on an appraisal review board immediately before January 1,
2018, to continue to serve on the board for the term to which the member
was appointed.
|
No
equivalent provision.
|
SECTION 90. 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.
|
No
equivalent provision.
|
SECTION 91. 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.
|
No
equivalent provision.
|
SECTION 92. (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.
|
No
equivalent provision.
|
SECTION 93. 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.
|
No
equivalent provision.
|
SECTION 94. 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.
|
No
equivalent provision.
|
SECTION 95. 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.
|
No
equivalent provision.
|
SECTION 96. 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.
|
No
equivalent provision.
|
SECTION 97. Sections 41.45
and 41.66(k), Tax Code, as amended by this Act, and Section 41.66(k-1), Tax
Code, as added by this Act, apply only to a protest filed under Chapter 41,
Tax Code, on or after January 1, 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.
|
No
equivalent provision.
|
SECTION 98. Sections 41.46,
41.461, 41.47, 41.66(h), (i), and (j), and 41.67, Tax Code, as amended by
this Act, and Sections 41.66(j-1) and (p), Tax Code, as added by this Act,
apply only to a protest for which the notice of protest was filed by a
property owner or the designated agent of the owner with the appraisal review
board established for an appraisal district on or after January 1, 2018.
|
No
equivalent provision.
|
SECTION 99. 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.
|
No
equivalent provision.
|
SECTION 100. 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.
|
No
equivalent provision.
|
SECTION 101. Section
41A.09(b), Tax Code, as amended by this Act, applies only to a request for
binding arbitration under Chapter 41A, Tax Code, that is filed on or after
January 1, 2018. A request for binding arbitration under Chapter 41A, Tax
Code, that is filed before January 1, 2018, is governed by the law in
effect on the date the request is filed, and the former law is continued in
effect for that purpose.
|
No
equivalent provision.
|
SECTION 102. The changes in
law made by this Act in the qualifications of persons serving as
arbitrators in binding arbitrations of appeals of appraisal review board
orders do not affect the entitlement of a person serving as an arbitrator
immediately before January 1, 2018, to continue to serve as an arbitrator
and to conduct hearings on arbitrations until the person is required to
renew the person's agreement with the comptroller to serve as an
arbitrator. The changes in law apply only to a person who initially
qualifies to serve as an arbitrator or who renews the person's agreement
with the comptroller to serve as an arbitrator on or after January 1, 2018.
This Act does not prohibit a person who is serving as an arbitrator on
January 1, 2018, from renewing the person's agreement with the comptroller
to serve as an arbitrator if the person has the qualifications required for
an arbitrator under the Tax Code as amended by this Act.
|
No
equivalent provision.
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SECTION 103. (a) Not later
than the 30th day after the date this section takes effect, the comptroller
shall mail a written notice to each appraisal district and the assessor for
each taxing unit in this state of:
(1) the deadline for
complying with each new requirement, duty, or function imposed by this Act
on an appraisal district or taxing unit; and
(2) any change made by this
Act to the deadline for complying with an existing requirement, duty, or
function of an appraisal district or taxing unit.
(b) This section takes effect
immediately if this Act receives a vote of two-thirds of all the members
elected to each house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for immediate
effect, this section takes effect on the 91st day after the last day of the
legislative session.
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No
equivalent provision.
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SECTION 104. (a) Except as otherwise provided by this Act,
this Act takes effect January 1, 2018.
(b)
Section 93 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 93 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.
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SECTION 21. This Act takes
effect January 1, 2018.
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