Amend HB 954 as follows:
(1) On page 1, strike lines 7-11, and substitute the
following:
(d) The governing body may not adopt a tax rate that <if
applied to the total taxable value would impose an amount of taxes
that> exceeds the unit's tax rate for the preceding tax year <last
year's levy> until it has held a public hearing on the proposed tax
rate and has otherwise complied with Section 26.06. The governing
body may not adopt a tax rate that exceeds 103 percent of the
unit's tax rate for the preceding tax year until it has complied
with Section 26.065.
(2) On page 5, between lines 5 and 6, insert the following
new SECTION in the bill, appropriately numbered, and renumber
subsequent SECTIONS of the bill accordingly:
SECTION __. Chapter 26, Tax Code, is amended by adding
Section 26.065 to read as follows:
Sec. 26.065. SUPPLEMENTAL NOTICE OF HEARING ON TAX RATE
INCREASE. (a) In addition to the notice required under Section
26.06, the governing body of a taxing unit required by Section
26.05(d) to hold a public hearing on its proposed tax rate shall
give notice of the hearing in the manner provided by this section
if the governing body proposes to adopt a tax rate that exceeds 103
percent of the tax rate of the taxing unit for the preceding tax
year.
(b) If the taxing unit has an Internet website, the unit
shall post notice of the public hearing on the website for at least
the first seven days after the date of the vote proposing the
increase in the tax rate.
(c) If the taxing unit has free access to a television
channel, the taxing unit shall request that the station carry a
60-second notice of the public hearing at least five times a day
for at least the first seven days after the date of the vote
proposing the increase in the tax rate.
(d) The taxing unit, not later than the seventh day before
the date of the public hearing, shall include a notice of the
public hearing in any governmental mailer that is scheduled to be
sent before the public hearing for a purpose other than compliance
with this subsection to a significant percentage of the people
residing in the taxing unit.
(e) The taxing unit, not later than the seventh day before
the date of the public hearing, shall electronically mail a
reproduction of the notice to each person who has:
(1) requested that the person be notified of a public
hearing; and
(2) supplied the taxing unit with the person's
electronic mail address for that purpose.
(f) A printed notice required or provided under this section
must be in large type.
(g) The notice must contain a statement in the following
form:
"NOTICE OF PUBLIC HEARING ON TAX RATE INCREASE
"The governing body of (name of the taxing unit) will hold a
public hearing on a proposal to increase the tax rate by
(percentage by which proposed tax rate exceeds the effective tax
rate of the taxing unit for the preceding tax year) percent. Your
individual taxes may increase or decrease, depending on the change
in the taxable value of your property in relation to the change in
taxable value of all other property subject to taxation by (name of
the taxing unit) and the tax rate adopted.
"The governing body of (name of taxing unit) will hold the
public hearing on (date and time) at (meeting place)."
(h) A taxing unit shall include with each tax bill mailed
information describing how a person may furnish the person's
electronic mail address to the taxing unit for purposes of
Subsection (e) and may request to receive any notice required by
this section by electronic mail sent to that address.