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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 certain |
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taxing units 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. Chapter 140, Local Government Code, is amended |
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by adding Section 140.010 to read as follows: |
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Sec. 140.010. PROPOSED PROPERTY TAX RATE NOTICE FOR |
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COUNTIES AND MUNICIPALITIES. (a) In this section, "effective tax |
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rate" and "rollback tax rate" mean the effective tax rate and |
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rollback tax rate of a county or municipality, as applicable, as |
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calculated under Chapter 26, Tax Code. |
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(b) Except as provided by this subsection, each county and |
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municipality shall provide notice of the county's or municipality's |
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proposed property tax rate in the manner provided by this section. |
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A county or municipality to which Section 26.052, Tax Code, applies |
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may provide notice of the county's or municipality's proposed |
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property tax rate in the manner provided by this section or in the |
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manner provided by Section 26.052, Tax Code. |
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(c) A county or municipality that provides notice of the |
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county's or municipality's proposed property tax rate in the manner |
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provided by this section is exempt from the notice and publication |
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requirements of Sections 26.04(e), 26.052, and 26.06, Tax Code, as |
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applicable, and is not subject to an injunction for failure to |
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comply with those requirements. |
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(d) A county or municipality that proposes a property tax |
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rate that does not exceed the lower of the effective tax rate or the |
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rollback tax rate 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 OR MUNICIPALITY) |
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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 or municipality). |
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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 or |
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municipality) from the same properties in both the (insert ) from the same properties in both the (insert |
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preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax |
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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: |
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(insert name of county or municipal tax assessor-collector) |
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(insert name of county or municipality) tax |
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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 or municipality that proposes a property tax |
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rate that exceeds the lower of the effective tax rate or the |
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rollback tax rate 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 OR MUNICIPALITY) |
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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 or |
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municipality). This rate exceeds the lower of the effective or ). This rate exceeds the lower of the effective or |
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rollback tax rate, and state law requires that two public hearings |
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be held by the governing 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 or |
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municipality) from the same properties in both the (insert ) from the same properties in both the (insert |
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preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax |
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year. |
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"The rollback tax rate is the highest tax rate that (insert name of |
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county or municipality) may adopt before voters are entitled to ) may adopt before voters are entitled to |
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petition for an election to limit the rate that may be approved to |
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the rollback 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: |
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(insert name of county or municipal tax assessor-collector) |
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(insert name of county or municipality) tax |
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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 or municipality 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: |
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(i) the county, in the case of notice |
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published by a county; or |
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(ii) the county in which the municipality |
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is located or primarily located, in the case of notice published by |
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a municipality; or |
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(B) mailing the notice to each property owner in: |
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(i) the county, in the case of notice |
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provided by a county; or |
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(ii) the municipality, in the case of |
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notice provided by a municipality; and |
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(2) post the notice on the Internet website of the |
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county or municipality, if applicable, beginning not later than |
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September 1 and continuing until the county or municipality adopts |
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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) the notice may not be smaller than one-quarter |
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page of a 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 or municipality that provides notice under this |
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section shall on request provide any information described by |
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Sections 26.04(e)(1)-(7), Tax Code, regarding the county or |
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municipality, as applicable. |
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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. |