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Senate Bill 1510 |
Senate Author: Hinojosa |
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Effective: 1-1-14 |
House Sponsor: Hilderbran |
Senate Bill 1510 amends the Local Government Code to establish notice requirements regarding a municipality's or county's proposed property tax rate that specify the content of such notice, depending on whether the proposed tax rate exceeds the lower of the effective tax rate or the rollback rate, and that establish a September 1 deadline for providing notice by publishing the notice in a newspaper having general circulation in the applicable taxing unit, mailing the notice to each property owner in the taxing unit, or posting the notice on the taxing unit's Internet website. The bill requires each county and municipality to provide notice of its proposed property tax rate in the manner provided unless the county or municipality is authorized to provide a simplified tax rate notice because of its low tax levies, in which case the county or municipality may provide notice of its proposed property tax rate either in the manner provided under the bill's provisions or in the manner provided for the simplified tax rate notice.
Senate Bill 1510 exempts a county or municipality that provides notice under the bill's provisions from notice and publication requirements under Tax Code provisions relating to effective and rollback tax rates, tax rates of taxing units with low tax levies, and tax increases and from injunction for failure to comply with those requirements. The bill requires a county or municipality that provides notice under the bill's provisions to provide, on request, any information regarding the county or municipality that a taxing unit is required to provide in a notice relating to the unit's effective or rollback tax rate.