1-1 By: Hochberg (Senate Sponsor - Cain) H.B. No. 3526
1-2 (In the Senate - Received from the House May 7, 2001;
1-3 May 7, 2001, read first time and referred to Committee on
1-4 Education; May 10, 2001, reported favorably by the following vote:
1-5 Yeas 7, Nays 0; May 10, 2001, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the use of estimated property values in preparing the
1-9 public notice provided by school districts before adopting a
1-10 proposed budget and tax rate.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Section 44.004, Education Code, is amended by
1-13 amending Subsection (e) and adding Subsections (h) and (i) to read
1-14 as follows:
1-15 (e) A person who owns taxable property in a school district
1-16 is entitled to an injunction restraining the collection of taxes by
1-17 the district if the district has not complied with the requirements
1-18 of Subsections (b), (c), and (d), and, if applicable, Subsection
1-19 (i), and the failure to comply was not in good faith. An action to
1-20 enjoin the collection of taxes must be filed before the date the
1-21 school district delivers substantially all of its tax bills.
1-22 (h) Notwithstanding any other provision of this section, a
1-23 school district with a fiscal year beginning July 1 may use the
1-24 certified estimate of the taxable value of district property
1-25 required by Section 26.01(d), Tax Code, in preparing the notice
1-26 required by this section if the district does not receive on or
1-27 before June 7 the certified appraisal roll for the district
1-28 required by Section 26.01(a), Tax Code.
1-29 (i) A school district that uses a certified estimate, as
1-30 authorized by Subsection (h), may adopt a budget at the public
1-31 meeting designated in the notice prepared using the estimate, but
1-32 the district may not adopt a tax rate before the district receives
1-33 the certified appraisal roll for the district required by Section
1-34 26.01(a), Tax Code. After receipt of the certified appraisal roll,
1-35 the district must publish a revised notice and hold another public
1-36 meeting before the district may adopt a tax rate that exceeds:
1-37 (1) the rate proposed in the notice prepared using the
1-38 estimate; or
1-39 (2) the district's rollback rate determined under
1-40 Section 26.08, Tax Code, using the certified appraisal roll.
1-41 SECTION 2. Section 26.01(d), Tax Code, is amended to read as
1-42 follows:
1-43 (d) By June 7 [15], the chief appraiser shall prepare and
1-44 certify to the assessor for each school district participating in
1-45 the appraisal district an estimate of the taxable value of school
1-46 district property. The chief appraiser shall assist each school
1-47 district in determining values of school district property for the
1-48 school district's budgetary purposes.
1-49 SECTION 3. This Act takes effect September 1, 2001.
1-50 * * * * *