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Amend HB 3630 (Senate committee printing) by adding the
following SECTION to the bill, appropriately numbered, and
renumbering subsequent SECTIONS accordingly:
SECTION __. (a) Section 26.06(b), Tax Code, as amended by
Chapter 807, Acts of the 79th Legislature, Regular Session, 2005,
is amended to read as follows:
(b) The notice of a public hearing may not be smaller than
one-quarter page of a standard-size or a tabloid-size newspaper,
and the headline on the notice must be in 24-point or larger type.
The notice must[:
[(1)] contain a statement in the following form:
"NOTICE OF PUBLIC HEARING ON TAX INCREASE
"The (name of the taxing unit) will hold two [a] public
hearings [hearing] on a proposal to increase total tax revenues
from properties on the tax roll in the preceding tax year by
(percentage by which proposed tax rate exceeds lower of rollback
tax rate or effective tax rate calculated under this chapter)
percent. Your individual taxes may increase at a greater or lesser
rate, or even decrease, depending on the change in the taxable value
of your property in relation to the change in taxable value of all
other property and the tax rate that is adopted.
"The first public hearing will be held on (date and time) at
(meeting place).
"The second public hearing will be held on (date and time) at
(meeting place).
"(Names of all members of the governing body, showing how
each voted on the proposal to consider the tax increase or, if one
or more were absent, indicating the absences.)
"The average taxable value of a residence homestead in (name
of taxing unit) last year was $ (average taxable value of a
residence homestead in the taxing unit for the preceding tax year,
disregarding residence homestead exemptions available only to
disabled persons or persons 65 years of age or older). Based on
last year's tax rate of $ (preceding year's adopted tax rate) per
$100 of taxable value, the amount of taxes imposed last year on the
average home was $ (tax on average taxable value of a residence
homestead in the taxing unit for the preceding tax year,
disregarding residence homestead exemptions available only to
disabled persons or persons 65 years of age or older).
"The average taxable value of a residence homestead in (name
of taxing unit) this year is $ (average taxable value of a
residence homestead in the taxing unit for the current tax year,
disregarding residence homestead exemptions available only to
disabled persons or persons 65 years of age or older). If the
governing body adopts the effective tax rate for this year of $
(effective tax rate) per $100 of taxable value, the amount of taxes
imposed this year on the average home would be $ (tax on average
taxable value of a residence homestead in the taxing unit for the
current tax year, disregarding residence homestead exemptions
available only to disabled persons or persons 65 years of age or
older).
"If the governing body adopts the proposed tax rate of
$ (proposed tax rate) per $100 of taxable value, the amount of
taxes imposed this year on the average home would be $ (tax on
the average taxable value of a residence in the taxing unit for the
current year disregarding residence homestead exemptions available
only to disabled persons or persons 65 years of age or older).
"Members of the public are encouraged to attend the hearings
and express their views."[; and
[(2) contain the following information:
[(A) a section entitled "Comparison of Proposed
Budget with Last Year's Budget," which must show the difference,
expressed as a percent increase or decrease, as applicable, in the
amount budgeted in the preceding fiscal year and the amount
budgeted for the fiscal year that begins in the current tax year for
each of the following:
[(i) maintenance and operations;
[(ii) debt service; and
[(iii) total expenditures;
[(B) a section entitled "Total Appraised Value
and Total Taxable Value," which must show the total appraised value
and the total taxable value of all property and the total appraised
value and the total taxable value of new property taxable by the
unit in the preceding tax year and the current tax year as
calculated under Section 26.04;
[(C) the total amount of the outstanding and
unpaid bonded indebtedness of the taxing unit;
[(D) the unit's adopted tax rate for the
preceding tax year and the proposed tax rate, expressed as an amount
per $100;
[(E) the difference, expressed as an amount per
$100 and as a percent increase or decrease, as applicable, in the
proposed tax rate compared to the adopted tax rate for the preceding
tax year;
[(F) the average appraised value of a residence
homestead in the taxing unit in the preceding tax year and in the
current tax year; the unit's homestead exemption, other than an
exemption available only to disabled persons or persons 65 years of
age or older, applicable to that appraised value in each of those
years; and the average taxable value of a residence homestead in the
unit in each of those years, disregarding any homestead exemption
available only to disabled persons or persons 65 years of age or
older;
[(G) the amount of tax that would have been
imposed by the unit in the preceding tax year on a residence
homestead appraised at the average appraised value of a residence
homestead in that year, disregarding any homestead exemption
available only to disabled persons or persons 65 years of age or
older;
[(H) the amount of tax that would be imposed by
the unit in the current tax year on a residence homestead appraised
at the average appraised value of a residence homestead in the
current tax year, disregarding any homestead exemption available
only to disabled persons or persons 65 years of age or older, if the
proposed tax rate is adopted; and
[(I) the difference between the amounts of tax
calculated under Paragraphs (G) and (H), expressed in dollars and
cents and described as the annual increase or decrease, as
applicable, in the tax to be imposed by the unit on the average
residence homestead in the unit in the current tax year if the
proposed tax rate is adopted.]
(b) Section 26.06(d), Tax Code, is amended to read as
follows:
(d) At the public hearings the governing body shall announce
the date, time, and place of the meeting at which it will vote on the
proposed tax rate. After each hearing the governing body shall give
notice of the meeting at which it will vote on the proposed tax rate
and the notice shall be in the same form as prescribed by
Subsections (b) and (c), except that it must state the following:
"NOTICE OF [VOTE ON] TAX REVENUE INCREASE [RATE]
"The (name of the taxing unit) conducted public hearings on
(date of first hearing) and (date of second hearing) on a proposal
to increase the total tax revenues of the (name of the taxing unit)
from properties on the tax roll in the preceding year by (percentage
by which proposed tax rate exceeds lower of rollback tax rate or
effective tax rate calculated under this chapter) percent [on
(dates and times public hearings were conducted)].
"The total tax revenue proposed to be raised last year at last
year's tax rate of (insert tax rate for the preceding year) for each
$100 of taxable value was (insert total amount of taxes imposed in
the preceding year).
"The total tax revenue proposed to be raised this year at the
proposed tax rate of (insert proposed tax rate) for each $100 of
taxable value, excluding tax revenue to be raised from new property
added to the tax roll this year, is (insert amount computed by
multiplying proposed tax rate by the difference between current
total value and new property value).
"The total tax revenue proposed to be raised this year at the
proposed tax rate of (insert proposed tax rate) for each $100 of
taxable value, including tax revenue to be raised from new property
added to the tax roll this year, is (insert amount computed by
multiplying proposed tax rate by current total value).
"The (governing body of the taxing unit) is scheduled to vote
on the tax rate that will result in that tax increase at a public
meeting to be held on (date of meeting) at (location of meeting,
including mailing address) at (time of meeting [and time) at
(meeting place])."
(c) Section 26.06(b), Tax Code, as amended by Chapter 1368,
Acts of the 79th Legislature, Regular Session, 2005, is repealed.