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Senate Bill 1760 |
Senate Author: Creighton et al. |
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Effective: See below |
House Sponsor: Bonnen, Dennis |
Senate Bill 1760 amends the Tax Code, Local Government Code, and Water Code to set out and revise provisions relating to property tax procedures. The bill provides for the expanded representation of a property owner for property tax purposes, authorizes a property tax form to be signed by means of an electronically captured handwritten signature, requires the annual publication of a statewide list of property tax rates by the comptroller of public accounts, and addresses the distribution of certain property tax refunds. The bill requires certain notices provided in connection with a tax rate increase proposed by a taxing unit, as well as the ballot proposition in an election to ratify a school district property tax rate that exceeds the school district's rollback tax rate, to include a description of the purpose of the proposed tax increase.
Senate Bill 1760 changes from a simple majority to a 60 percent majority the voting requirement needed for a taxing unit other than a school district to raise the property tax rate above the effective tax rate and for a school district to raise the tax rate above the sum of the district's effective maintenance and operations tax rate and current debt rate. Effective January 1, 2020, the bill authorizes a district court, if an appraisal district employee testifies as to the value of real property in an appeal of an appraisal review board order regarding an excessive or unequal appraisal, to give preference to an employee authorized to appraise real estate under the Texas Appraiser Licensing and Certification Act. Otherwise, the bill takes effect January 1, 2016.