By:  Junell                                            H.B. No. 155
       73R225 JSA-F
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to simplified tax rate notice requirements for certain
    1-3  taxing units.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Chapter 26, Tax Code, is amended by adding
    1-6  Section 26.052 to read as follows:
    1-7        Sec. 26.052.  SIMPLIFIED TAX RATE NOTICE FOR SMALL TAXING
    1-8  UNITS.  (a)  This section applies only to a taxing unit for which
    1-9  the total tax rate proposed for the current tax year:
   1-10              (1)  is five cents or less on each $100 valuation of
   1-11  taxable property; and
   1-12              (2)  would impose taxes of $150,000 or less when
   1-13  applied to the total taxable value of property taxable by the
   1-14  taxing unit according to the appraisal roll for the current tax
   1-15  year.
   1-16        (b)  A taxing unit to which this section applies is exempt
   1-17  from the publication requirements of Section 26.04(e) and is not
   1-18  subject to an injunction under Section 26.04(g) for failure to
   1-19  comply with those publication requirements.
   1-20        (c)  A taxing unit to which this section applies may provide
   1-21  public notice of its proposed tax rate in either of the following
   1-22  methods not later than the seventh day before the date on which the
   1-23  tax rate is adopted:
   1-24              (1)  mailing a notice of the proposed tax rate to each
    2-1  owner of taxable property in the taxing unit; or
    2-2              (2)  publishing notice of the proposed tax rate in the
    2-3  legal notices section of a newspaper having general circulation in
    2-4  the taxing unit.
    2-5        (d)  A taxing unit that provides notice of a proposed tax
    2-6  rate under Subsection (c) is exempt from Sections 26.05(d) and
    2-7  26.06 and is not subject to an injunction under Section 26.05(e)
    2-8  for failure to comply with Section 26.05(d).  A taxing unit that
    2-9  provides notice of a proposed tax rate under Subsection (c) may not
   2-10  adopt a tax rate that exceeds the rate set out in the notice unless
   2-11  the taxing unit provides additional notice under Subsection (c) of
   2-12  the higher rate or complies with Sections 26.05(d) and 26.06 in
   2-13  adopting the higher rate.
   2-14        SECTION 2.  The importance of this legislation and the
   2-15  crowded condition of the calendars in both houses create an
   2-16  emergency and an imperative public necessity that the
   2-17  constitutional rule requiring bills to be read on three several
   2-18  days in each house be suspended, and this rule is hereby suspended,
   2-19  and that this Act take effect and be in force from and after its
   2-20  passage, and it is so enacted.