Enrolled Bill Summary

The Tax Code requires taxing units to give notice of public hearings on proposed tax rates. The Education Code requires school districts to give public notice of budget meetings, and it allows them to include the notice required by the Tax Code in the same notice. House Bill 2075 amends the Education Code to require a school district to post a single notice of its budget meeting and its proposed tax rate and specifies the information that must be included in the notice and the size and format in which the information must be presented.

Information about the budget meeting must include the name of the district; the specific date, time, and location of the meeting; the purpose of meeting; and a statement that public participation is invited. Tax rate information must show detailed comparisons of the proposed, effective, and previous year's tax rates for maintenance and operation (M&O) and debt service (I&S) and the combined M&O and I&S rates; an explanation of the various rates; and local and state per-pupil revenue raised by each rate. The act also requires the notice to include a comparison of the effect of previous and proposed rates on the average residence showing average market values and taxable values, the taxes due on the average residence, and the net year-to-year change. Other information required by the act includes content about homestead exemptions for elderly homeowners, the rollback rate, and unencumbered district fund balances.

House Bill 2075 entitles a district property owner injunctive relief against the district's collection of taxes on the property if the district fails to comply with the notice provisions above. The act also amends the Tax Code to make conforming changes.