Floor Packet Page No. 22                                                    



	

Amend CSHB 1 as follows:                                                     



(1)  Strike Section 1.07 of the bill and renumber subsequent 	sections accordingly.

	(2)  Add the following appropriately numbered section to 

Article 1 of the bill and renumber existing sections accordingly:

	SECTION 1._____.  (a)  Section 31.01(c), Tax Code, as 

amended by Chapters 1255 and 1368, Acts of the 79th Legislature, 

Regular Session, 2005, is reenacted to read as follows:

	(c)  The tax bill or a separate statement accompanying the 

tax bill shall:   

		(1)  identify the property subject to the tax;                                

		(2)  state the appraised value, assessed value, and 

taxable value of the property;

		(3)  if the property is land appraised as provided by 

Subchapter C, D, E, or H, Chapter 23, state the market value and the 

taxable value for purposes of deferred or additional taxation as 

provided by Section 23.46, 23.55, 23.76, or 23.9807, as applicable;

		(4)  state the assessment ratio for the unit;                                 

		(5)  state the type and amount of any partial exemption 

applicable to the property, indicating whether it applies to 

appraised or assessed value;

		(6)  state the total tax rate for the unit;                                   

		(7)  state the amount of tax due, the due date, and the 

delinquency date;   

		(8)  explain the payment option and discounts provided 

by Sections 31.03 and 31.05, if available to the unit's taxpayers, 

and state the date on which each of the discount periods provided by 

Section 31.05 concludes, if the discounts are available;

		(9)  state the rates of penalty and interest imposed 

for delinquent payment of the tax; and

		(10)  include the name and telephone number of the 

assessor for the unit and, if different, of the collector for the 

unit.

	(b)  Section 31.01, Tax Code, is amended by adding 

Subsections (d-1) and (d-2) to read as follows:

	(d-1)  This subsection applies only to a school district.  In 

addition to stating the total tax rate for the school district, the 

tax bill or the separate statement shall separately state:

		(1)  the maintenance and operations rate of the school 

district; and 

		(2)  if the school district has outstanding debt, as 

defined by Section 26.012, the debt rate of the district.

	(d-2)  This subsection applies only to a school district and 

expires January 1, 2007.  In addition to the information required by 

Subsections (c) and (d-1), the tax bill for taxes imposed in the 

2006 tax year or the separate statement accompanying that tax bill 

shall also state:

		(1)  the maintenance and operations rate of the school 

district for the 2005 tax year;

		(2)  if for the 2005 tax year the school district 

imposed taxes for debt, as defined by Section 26.012, the debt rate 

of the district for that year; and

		(3)  the total tax rate of the district for the 2005 tax 

year.       

	(c)  Section 31.01(c-1), Tax Code, as added by Chapter 1255, 

Acts of the 79th Legislature, Regular Session, 2005, is repealed.

	(d)  Section 31.01(c-1), Tax Code, as added by Chapter 1368, 

Acts of the 79th Legislature, Regular Session, 2005, is repealed.

	(e)  Notwithstanding Section 3.01 of this Act, the change in 

law made by this section applies only to an ad valorem tax bill that 

is mailed on or after the effective date of this Act.

	(f)  If this Act is passed by the legislature without 

receiving a vote of two-thirds of all the members elected to each 

house and is approved by the governor, any action taken before the 

effective date of this Act in preparation for the implementation of 

the amendment made by this Act to Section 31.01, Tax Code, by an 

officer or employee of a taxing unit that the officer or employee 

determines is necessary or appropriate and that the officer or 

employee would have been authorized to take had this section been in 

effect at the time of the action is validated as of the effective 

date of this Act.  A tax bill or separate statement accompanying the 

tax bill mailed before the effective date of this section that is in 

compliance with Section 31.01, Tax Code, as amended by this Act, is 

validated as of the effective date of this Act.