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A BILL TO BE ENTITLED
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AN ACT
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relating to the public notice required to be provided by a county |
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before adopting an ad valorem tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter Z, Chapter 130, Local Government |
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Code, is amended by adding Section 130.911 to read as follows: |
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Sec. 130.911. ALTERNATIVE PROPOSED PROPERTY TAX RATE NOTICE |
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FOR COUNTIES. (a) In this section, "effective tax rate" and |
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"rollback tax rate" mean the effective tax rate and rollback tax |
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rate of a county as calculated under Chapter 26, Tax Code. |
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(b) This section applies to a county only if the county |
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elects to provide notice of the county's proposed property tax rate |
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in the manner provided by this section. |
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(c) A county may elect to provide notice of the county's |
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proposed property tax rate in the manner provided by this section |
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instead of providing notice in the manner required by Sections |
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26.04(e), 26.052, and 26.06, Tax Code, as applicable. A county that |
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elects to provide notice under this section is exempt from the |
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notice and publication requirements of those sections and is not |
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subject to an injunction for failure to comply with those |
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requirements. |
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(d) A county that proposes a property tax rate that does not |
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exceed the lower of the effective tax rate or the rollback tax rate |
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shall provide the following notice: |
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"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX |
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RATE FOR (INSERT NAME OF COUNTY) |
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"A tax rate of $______ per $100 valuation has been proposed by the |
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governing body of (insert name of county). |
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PROPOSED TAX RATE $______ per $100 |
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PRECEDING YEAR'S TAX RATE $______ per $100 |
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EFFECTIVE TAX RATE $______ per $100 |
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"The effective tax rate is the total tax rate needed to raise the |
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same amount of property tax revenue for (insert name of county) from |
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the same properties in both the (insert preceding tax year) tax year |
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and the (insert current tax year) tax year. |
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"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS |
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FOLLOWS: |
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property tax amount = (rate) x (taxable value of your property) / |
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100 |
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"For assistance or detailed information about tax calculations, |
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please contact the county tax assessor-collector: |
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(insert name) |
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(insert name of county) tax assessor-collector |
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(insert address) |
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(insert telephone number) |
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(insert e-mail address) |
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(insert Internet website address, if applicable)" |
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(e) A county that proposes a property tax rate that exceeds |
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the lower of the effective tax rate or the rollback tax rate shall |
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provide the following notice: |
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"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX |
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RATE FOR (INSERT NAME OF COUNTY) |
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"A tax rate of $_____ per $100 valuation has been proposed for |
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adoption by the governing body of (insert name of county). This |
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rate exceeds the lower of the effective or rollback tax rate, and |
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state law requires that two public hearings be held by the governing |
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body before adopting the proposed tax rate. |
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PROPOSED TAX RATE $______ per $100 |
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PRECEDING YEAR'S TAX RATE $______ per $100 |
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EFFECTIVE TAX RATE $______ per $100 |
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ROLLBACK TAX RATE $______ per $100 |
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"The effective tax rate is the total tax rate needed to raise the |
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same amount of property tax revenue for (insert name of county) from |
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the same properties in both the (insert preceding tax year) tax year |
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and the (insert current tax year) tax year. |
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"The rollback tax rate is the highest tax rate that (insert name of |
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county) may adopt before voters are entitled to petition for an ) may adopt before voters are entitled to petition for an |
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election to limit the rate that may be approved to the rollback |
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rate. |
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"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS |
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FOLLOWS: |
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property tax amount = (rate) x (taxable value of your property) / |
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100 |
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"For assistance or detailed information about tax calculations, |
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please contact the county tax assessor-collector: |
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(insert name) |
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(insert name of county) tax assessor-collector |
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(insert address) |
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(insert telephone number) |
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(insert e-mail address) |
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(insert Internet website address, if applicable) |
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"You are urged to attend and express your views at the following |
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public hearings on the proposed tax rate: |
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First Hearing: (insert date and time) at (insert location of |
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meeting).). |
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Second Hearing: (insert date and time) at (insert location |
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of meeting).")." |
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(f) A county shall: |
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(1) provide the notice required by Subsection (d) or |
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(e), as applicable, not later than September 1 by: |
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(A) publishing the notice in a newspaper having |
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general circulation in the county; or |
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(B) mailing the notice to each property owner in |
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the county; and |
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(2) post the notice on the Internet website of the |
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county beginning not later than September 1 and continuing until |
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the county adopts a tax rate. |
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(g) If the notice required by Subsection (d) or (e) is |
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published in a newspaper: |
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(1) it may not: |
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(A) be published in the part of the newspaper in |
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which legal notices and classified advertisements appear; or |
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(B) be smaller than one-quarter page of a |
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standard-size or a tabloid-size newspaper; and |
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(2) the headline on the notice must be in 24-point or |
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larger type. |
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(h) A county that publishes notice under this section shall |
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on request provide any information described by Sections |
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26.04(e)(1)-(7), Tax Code, regarding the county. |
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SECTION 2. 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 3. This Act takes effect January 1, 2014. |