77R10010 KKA-F
By Hochberg H.B. No. 3526
Substitute the following for H.B. No. 3526:
By Grusendorf C.S.H.B. No. 3526
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the use of estimated property values in preparing the
1-3 public notice provided by school districts before adopting a
1-4 proposed budget and tax rate.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 44.004, Education Code, is amended by
1-7 amending Subsection (e) and adding Subsections (h) and (i) to read
1-8 as follows:
1-9 (e) A person who owns taxable property in a school district
1-10 is entitled to an injunction restraining the collection of taxes by
1-11 the district if the district has not complied with the requirements
1-12 of Subsections (b), (c), and (d), and, if applicable, Subsection
1-13 (i), and the failure to comply was not in good faith. An action to
1-14 enjoin the collection of taxes must be filed before the date the
1-15 school district delivers substantially all of its tax bills.
1-16 (h) Notwithstanding any other provision of this section, a
1-17 school district with a fiscal year beginning July 1 may use the
1-18 certified estimate of the taxable value of district property
1-19 required by Section 26.01(d), Tax Code, in preparing the notice
1-20 required by this section if the district does not receive on or
1-21 before June 7 the certified appraisal roll for the district
1-22 required by Section 26.01(a), Tax Code.
1-23 (i) A school district that uses a certified estimate, as
1-24 authorized by Subsection (h), may adopt a budget at the public
2-1 meeting designated in the notice prepared using the estimate, but
2-2 the district may not adopt a tax rate before the district receives
2-3 the certified appraisal roll for the district required by Section
2-4 26.01(a), Tax Code. After receipt of the certified appraisal roll,
2-5 the district must publish a revised notice and hold another public
2-6 meeting before the district may adopt a tax rate that exceeds:
2-7 (1) the rate proposed in the notice prepared using the
2-8 estimate; or
2-9 (2) the district's rollback rate determined under
2-10 Section 26.08, Tax Code, using the certified appraisal roll.
2-11 SECTION 2. Section 26.01(d), Tax Code, is amended to read as
2-12 follows:
2-13 (d) By June 7 [15], the chief appraiser shall prepare and
2-14 certify to the assessor for each school district participating in
2-15 the appraisal district an estimate of the taxable value of school
2-16 district property. The chief appraiser shall assist each school
2-17 district in determining values of school district property for the
2-18 school district's budgetary purposes.
2-19 SECTION 3. This Act takes effect September 1, 2001.