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.