By Williams                                            H.B. No. 982
         76R2599 JD-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the publication of ad valorem tax rates for small
 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 per $100 of taxable value;
1-11                 (2)  would impose taxes of $150,000 or less when
1-12     applied to the current total value for the taxing unit; and
1-13                 (3)  is greater than 103 percent of the effective tax
1-14     rate calculated as provided by Section 26.04.
1-15           (b)  A taxing unit to which this section applies is exempt
1-16     from the publication requirements of Section 26.04(e) and is not
1-17     subject to an injunction under Section 26.04(g) for failure to
1-18     comply with those publication requirements.
1-19           (c)  A taxing unit to which this section applies may provide
1-20     public notice of its proposed tax rate in either of the following
1-21     methods not later than the seventh day before the date on which the
1-22     tax rate is adopted:
1-23                 (1)  mailing a notice of the proposed tax rate to each
1-24     owner of taxable property in the taxing unit; or
 2-1                 (2)  publishing notice of the proposed tax rate in the
 2-2     legal notices section of a newspaper having general circulation in
 2-3     the taxing unit.
 2-4           (d)  A taxing unit that provides public notice of a proposed
 2-5     tax rate under Subsection (c) is exempt from Sections 26.05(d) and
 2-6     26.06 and is not subject to an injunction under Section 26.05(e)
 2-7     for failure to comply with Section 26.05(d).  A taxing unit that
 2-8     provides public notice of a proposed tax rate under Subsection (c)
 2-9     may not adopt a tax rate that exceeds the rate set out in the
2-10     notice unless the taxing unit provides additional public notice
2-11     under Subsection (c) of the higher rate or complies with Sections
2-12     26.05(d) and 26.06, as applicable, in adopting the higher rate.
2-13           (e)  Public notice provided under Subsection (c) must
2-14     specify:
2-15                 (1)  the tax rate that the governing body proposes to
2-16     adopt;
2-17                 (2)  the date, time, and location of the meeting of the
2-18     governing body of the taxing unit at which the governing body will
2-19     consider adopting the proposed tax rate; and
2-20                 (3)  if the proposed tax rate for the taxing unit
2-21     exceeds 103 percent of the unit's effective tax rate calculated as
2-22     provided by Section 26.04, a statement substantially identical to
2-23     the following: "The proposed tax rate would increase total taxes in
2-24     (name of taxing unit) by (percentage by which the proposed tax rate
2-25     exceeds the effective tax rate)."
2-26           SECTION 2.  The importance of this legislation and the
2-27     crowded condition of the calendars in both houses create an
 3-1     emergency and an imperative public necessity that the
 3-2     constitutional rule requiring bills to be read on three several
 3-3     days in each house be suspended, and this rule is hereby suspended,
 3-4     and that this Act take effect and be in force from and after its
 3-5     passage, and it is so enacted.