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.