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A BILL TO BE ENTITLED
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AN ACT
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relating to the required notice of a public hearing on the adoption |
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of an ad valorem tax rate by the governing body of a taxing unit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.05(d), Tax Code, is amended to read as |
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follows: |
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(d) The governing body of a taxing unit other than a school |
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district may not adopt a tax rate that exceeds the [lower of the
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rollback tax rate or the] effective tax rate calculated as provided |
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by this chapter until the governing body has held two public |
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hearings on the proposed tax rate and has otherwise complied with |
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Section 26.06 and Section 26.065. The governing body of a taxing |
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unit shall reduce a tax rate set by law or by vote of the electorate |
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to the lower of the rollback tax rate or the effective tax rate and |
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may not adopt a higher rate unless it first complies with Section |
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26.06. |
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SECTION 2. Section 26.06(b), Tax Code, is amended to read as |
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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 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 public hearings |
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on a proposal to increase total tax revenues from properties on the |
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tax roll in the preceding tax year by (percentage by which proposed |
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tax rate exceeds [lower of rollback tax rate or] effective tax rate |
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calculated under this chapter) percent. Your individual taxes may |
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increase at a greater or lesser rate, or even decrease, depending on |
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the change in the taxable value of your property in relation to the |
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change in taxable value of all other property and the tax rate that |
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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." |
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SECTION 3. Section 26.06(d), Tax Code, as amended by |
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Chapters 1105 (H.B. 3495) and 1112 (H.B. 3630), Acts of the 80th |
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Legislature, Regular Session, 2007, is reenacted and amended to |
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read as follows: |
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(d) At the public hearings the governing body shall announce |
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the date, time, and place of the meeting at which it will vote on the |
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proposed tax rate. After each hearing the governing body shall give |
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notice of the meeting at which it will vote on the proposed tax rate |
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and the notice shall be in the same form as prescribed by |
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Subsections (b) and (c), except that it must state the following: |
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"NOTICE OF TAX REVENUE INCREASE |
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"The (name of the taxing unit) conducted public hearings on |
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(date of first hearing) and (date of second hearing) on a proposal |
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to increase the total tax revenues of the (name of the taxing unit) |
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from properties on the tax roll in the preceding year by (percentage |
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by which proposed tax rate exceeds [lower of rollback tax rate or] |
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effective tax rate calculated under this chapter) percent. |
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["The total tax revenue proposed to be raised last year at
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last year's tax rate of (insert tax rate for the preceding year) for
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each $100 of taxable value was (insert total amount of taxes imposed
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in the preceding year).
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["The total tax revenue proposed to be raised this year at the
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proposed tax rate of (insert proposed tax rate) for each $100 of
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taxable value, excluding tax revenue to be raised from new property
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added to the tax roll this year, is (insert amount computed by
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multiplying proposed tax rate by the difference between current
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total value and new property value).] |
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"The total tax revenue proposed to be raised this year at the |
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proposed tax rate of (insert proposed tax rate) for each $100 of |
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taxable value, including tax revenue to be raised from new property |
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added to the tax roll this year, is (insert amount computed by |
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multiplying proposed tax rate by current total value). |
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"The amount of the interest and sinking fund balances of the |
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(name of taxing unit) at the end of the preceding two tax years were |
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$ for (preceding tax year) and $ for |
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(year before preceding tax year). |
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"The amount of the general fund balances of the (name of |
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taxing unit) at the end of the preceding two tax years were |
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$ for (preceding tax year) and $ for |
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(year before preceding tax year). |
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"The amount of the interest and sinking fund balance of the |
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(name of taxing unit) at the end of the current tax year is |
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estimated to be $ . |
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"The amount of the general fund balance of the (name of taxing |
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unit) at the end of the current tax year is estimated to be |
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$ . |
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"The (governing body of the taxing unit) is scheduled to vote |
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on the tax rate that will result in that tax increase at a public |
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meeting to be held on (date of meeting) at (location of meeting, |
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including mailing address) at (time of meeting)." |
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SECTION 4. To the extent of any conflict, this Act prevails |
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over another Act of the 81st Legislature, Regular Session, 2009, |
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relating to nonsubstantive additions to and corrections in enacted |
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codes. |
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SECTION 5. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 6. This Act takes effect January 1, 2010. |