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AN ACT
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relating to the calculation of certain ad valorem tax rates. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.07(g), Tax Code, is amended to read as |
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follows: |
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(g) The forms described by Subsection (f) must be in an |
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electronic format and: |
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(1) have blanks that can be filled in electronically; |
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(2) be capable of being certified by the designated |
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officer or employee after completion as accurately calculating the |
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applicable tax rates and using values that are the same as the |
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values shown in, as applicable: |
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(A) the taxing unit's certified appraisal roll; |
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or |
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(B) the certified estimate of taxable value of |
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property in the taxing unit prepared under Section 26.01(a-1); |
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[and] |
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(3) be capable of being electronically incorporated |
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into the property tax database maintained by each appraisal |
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district under Section 26.17 and submitted electronically to the |
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county assessor-collector of each county in which all or part of the |
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territory of the taxing unit is located; and |
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(4) be capable of including for each entry, other than |
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an entry making a mathematical calculation, a hyperlink to a |
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document that evidences the accuracy of the entry. |
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SECTION 2. Section 26.03, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) For a taxing unit in which a tax rate calculation for a |
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tax year is affected by the application of this section, the |
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adjustments to the value of property taxable by the unit and to the |
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amount of taxes imposed or collected by the unit prescribed by this |
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section shall be calculated separately for each reinvestment zone |
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in which the taxing unit participates. The comptroller shall |
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ensure that the tax rate calculation forms prescribed under Section |
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5.07 provide for the calculations to be made in the manner required |
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by this subsection. |
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SECTION 3. Section 26.04(d-1), Tax Code, is amended to read |
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as follows: |
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(d-1) The designated officer or employee shall use the tax |
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rate calculation forms prescribed by the comptroller under Section |
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5.07 in calculating the no-new-revenue tax rate and the |
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voter-approval tax rate. The designated officer or employee must |
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include a hyperlink described by Section 5.07(g)(4) for each entry |
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on the form, other than an entry making a mathematical calculation. |
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SECTION 4. This Act applies to the calculation of an ad |
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valorem tax rate for a tax year that begins on or after the |
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effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2024. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1998 passed the Senate on |
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April 20, 2023, by the following vote: Yeas 30, Nays 1. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1998 passed the House on |
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May 24, 2023, by the following vote: Yeas 122, Nays 16, one |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |