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A BILL TO BE ENTITLED
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AN ACT
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relating to the notice of the public hearings to be held on a |
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proposal to increase the total ad valorem tax revenues of a taxing |
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unit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.06(b), Tax Code, as amended by |
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Chapter 807, Acts of the 79th Legislature, Regular Session, 2005, |
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is amended to read as follows: |
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(b) The notice of a public hearing may not be smaller than |
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one-quarter page of a standard-size or a tabloid-size newspaper, |
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and the headline on the notice must be in 24-point or larger type. |
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The notice must[:
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[(1)] contain a statement in the following form: |
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"NOTICE OF PUBLIC HEARING ON TAX INCREASE |
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"The (name of the taxing unit) will hold two [a] public |
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hearings [hearing] on a proposal to increase total tax revenues |
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from properties on the tax roll in the preceding tax year by |
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(percentage by which proposed tax rate exceeds lower of rollback |
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tax rate or effective tax rate calculated under this chapter) |
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percent. Your individual taxes may increase at a greater or lesser |
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rate, or even decrease, depending on the change in the taxable value |
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of your property in relation to the change in taxable value of all |
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other property and the tax rate that is adopted. |
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"The first public hearing will be held on (date and time) at |
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(meeting place). |
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"The second public hearing will be held on (date and time) at |
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(meeting place). |
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"(Names of all members of the governing body, showing how |
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each voted on the proposal to consider the tax increase or, if one |
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or more were absent, indicating the absences.) |
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"The average taxable value of a residence homestead in (name |
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of taxing unit) last year was $ (average taxable value of a |
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residence homestead in the taxing unit for the preceding tax year, |
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disregarding residence homestead exemptions available only to |
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disabled persons or persons 65 years of age or older). Based on |
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last year's tax rate of $ (preceding year's adopted tax rate) per |
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$100 of taxable value, the amount of taxes imposed last year on the |
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average home was $ (tax on average taxable value of a residence |
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homestead in the taxing unit for the preceding tax year, |
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disregarding residence homestead exemptions available only to |
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disabled persons or persons 65 years of age or older). |
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"The average taxable value of a residence homestead in (name |
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of taxing unit) this year is $ (average taxable value of a |
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residence homestead in the taxing unit for the current tax year, |
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disregarding residence homestead exemptions available only to |
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disabled persons or persons 65 years of age or older). If the |
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governing body adopts the effective tax rate for this year of |
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$(effective tax rate) per $100 of taxable value, the amount of |
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taxes imposed this year on the average home would be $ (tax on |
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average taxable value of a residence homestead in the taxing unit |
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for the current tax year, disregarding residence homestead |
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exemptions available only to disabled persons or persons 65 years |
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of age or older). |
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"If the governing body adopts the proposed tax rate of |
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$(proposed tax rate) per $100 of taxable value, the amount of |
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taxes imposed this year on the average home would be $ (tax on |
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the average taxable value of a residence in the taxing unit for the |
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current year disregarding residence homestead exemptions available |
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only to disabled persons or persons 65 years of age or older). |
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"Members of the public are encouraged to attend the hearings |
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and express their views."[; and
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[(2)contain the following information:
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[(A) a section entitled "Comparison of Proposed
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Budget with Last Year's Budget," which must show the difference,
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expressed as a percent increase or decrease, as applicable, in the
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amount budgeted in the preceding fiscal year and the amount
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budgeted for the fiscal year that begins in the current tax year for
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each of the following:
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[(i)maintenance and operations;
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[(ii)debt service; and
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[(iii)total expenditures;
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[(B) a section entitled "Total Appraised Value
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and Total Taxable Value," which must show the total appraised value
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and the total taxable value of all property and the total appraised
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value and the total taxable value of new property taxable by the
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unit in the preceding tax year and the current tax year as
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calculated under Section 26.04;
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[(C) the total amount of the outstanding and
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unpaid bonded indebtedness of the taxing unit;
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[(D) the unit's adopted tax rate for the
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preceding tax year and the proposed tax rate, expressed as an amount
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per $100;
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[(E) the difference, expressed as an amount per
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$100 and as a percent increase or decrease, as applicable, in the
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proposed tax rate compared to the adopted tax rate for the preceding
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tax year;
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[(F) the average appraised value of a residence
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homestead in the taxing unit in the preceding tax year and in the
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current tax year; the unit's homestead exemption, other than an
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exemption available only to disabled persons or persons 65 years of
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age or older, applicable to that appraised value in each of those
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years; and the average taxable value of a residence homestead in
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the unit in each of those years, disregarding any homestead
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exemption available only to disabled persons or persons 65 years of
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age or older;
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[(G) the amount of tax that would have been
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imposed by the unit in the preceding tax year on a residence
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homestead appraised at the average appraised value of a residence
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homestead in that year, disregarding any homestead exemption
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available only to disabled persons or persons 65 years of age or
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older;
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[(H) the amount of tax that would be imposed by
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the unit in the current tax year on a residence homestead appraised
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at the average appraised value of a residence homestead in the
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current tax year, disregarding any homestead exemption available
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only to disabled persons or persons 65 years of age or older, if the
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proposed tax rate is adopted; and
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[(I) the difference between the amounts of tax
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calculated under Paragraphs (G) and (H), expressed in dollars and
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cents and described as the annual increase or decrease, as
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applicable, in the tax to be imposed by the unit on the average
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residence homestead in the unit in the current tax year if the
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proposed tax rate is adopted.] |
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SECTION 2. Section 26.06(b), Tax Code, as amended by |
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Chapter 1368, Acts of the 79th Legislature, Regular Session, 2005, |
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is repealed. |
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SECTION 3. (a) Section 26.06(b), Tax Code, as amended by |
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this Act, applies to the publication of the notice required by |
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Section 26.06, Tax Code, in connection with the adoption of the ad |
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valorem tax rate of a taxing unit for the 2007 and subsequent tax |
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years, except as provided by Subsection (b) of this section. |
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(b) If the taxing unit published the notice required by |
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Section 26.06, Tax Code, before the effective date of this Act, |
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Section 26.06(b), Tax Code, as amended by this Act, applies to the |
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publication of the notices required by Section 26.06, Tax Code, |
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only in connection with the adoption of the ad valorem tax rate for |
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the taxing unit for the 2008 and subsequent tax years. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |