83R9548 TJB-F
 
  By: Hinojosa S.B. No. 1510
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the public notice required to be provided by certain
  taxing units before adopting an ad valorem tax rate.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 140, Local Government Code, is amended
  by adding Section 140.010 to read as follows:
         Sec. 140.010.  PROPOSED PROPERTY TAX RATE NOTICE FOR
  COUNTIES AND MUNICIPALITIES. (a) In this section, "effective tax
  rate" and "rollback tax rate" mean the effective tax rate and
  rollback tax rate of a county or municipality, as applicable, as
  calculated under Chapter 26, Tax Code.
         (b)  Each county and municipality shall provide notice of the
  county's or municipality's proposed property tax rate in the manner
  provided by this section.
         (c)  A county or municipality that provides notice of the
  county's or municipality's proposed property tax rate in the manner
  provided by this section is exempt from the notice and publication
  requirements of  Sections 26.04(e), 26.052, and 26.06, Tax Code, as
  applicable, and is not subject to an injunction for failure to
  comply with those requirements.
         (d)  A county or municipality that proposes a property tax
  rate that does not exceed the lower of the effective tax rate or the
  rollback tax rate shall publish the following notice:
  "NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
  RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
  "A tax rate of $______ per $100 valuation has been proposed by the
  governing body of (insert name of county or municipality).
         PROPOSED TAX RATE           $______ per $100
         PRECEDING YEAR'S TAX RATE  $______ per $100
         EFFECTIVE TAX RATE          $______ per $100
  "The effective tax rate is the total tax rate needed to raise the
  same amount of property tax revenue for (insert name of county or
  municipality) from the same properties in both the (insert ) from the same properties in both the (insert
  preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax
  year.
  "YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
  FOLLOWS:
  property tax amount = (rate) x (taxable value of your property) /
  100
  "For assistance or detailed information about tax calculations,
  please contact:
         (insert name of county or municipal tax assessor-collector)
         (insert name of county or municipality) tax
  assessor-collector
         (insert address)
         (insert telephone number)
         (insert e-mail address)
         (insert Internet website address, if applicable)"
         (e)  A county or municipality that proposes a property tax
  rate that exceeds the lower of the effective tax rate or the
  rollback tax rate shall publish the following notice:
  "NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
  RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
  "A tax rate of $_____ per $100 valuation has been proposed for
  adoption by the governing body of (insert name of county or
  municipality).  This rate exceeds the lower of the effective or ).  This rate exceeds the lower of the effective or
  rollback tax rate, and state law requires that two public hearings
  be held by the governing body before adopting the proposed tax rate.
         PROPOSED TAX RATE           $______ per $100
         PRECEDING YEAR'S TAX RATE  $______ per $100
         EFFECTIVE TAX RATE          $______ per $100
         ROLLBACK TAX RATE           $______ per $100
  "The effective tax rate is the total tax rate needed to raise the
  same amount of property tax revenue for (insert name of county or
  municipality) from the same properties in both the (insert ) from the same properties in both the (insert
  preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax
  year.
  "The rollback tax rate is the highest tax rate that (insert name of
  county or municipality) may adopt before voters are entitled to ) may adopt before voters are entitled to
  petition for an election to limit the rate that may be approved to
  the rollback rate.
  "YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
  FOLLOWS:
  property tax amount = (rate) x (taxable value of your property) /
  100
  "For assistance or detailed information about tax calculations,
  please contact:
         (insert name of county or municipal tax assessor-collector)
         (insert name of county or municipality) tax
  assessor-collector
         (insert address)
         (insert telephone number)
         (insert e-mail address)
         (insert Internet website address, if applicable)
  "You are urged to attend and express your views at the following
  public hearings on the proposed tax rate:
         First Hearing: (insert date and time) at (insert location of
  meeting).).
         Second Hearing:  (insert date and time) at (insert location
  of meeting).")."
         (f)  A county or municipality shall:
               (1)  publish the notice required by Subsection (d) or
  (e), as applicable, not later than September 1 in a newspaper having
  general circulation in:
                     (A)  the county, in the case of notice published
  by a county; or
                     (B)  the county in which the municipality is
  located or primarily located, in the case of notice published by a
  municipality; and
               (2)  post the notice on the Internet website of the
  county or municipality, if applicable, beginning not later than
  September 1 and continuing until the county or municipality adopts
  a tax rate.
         (g)  A notice required by Subsection (d) or (e) that is
  published in a newspaper 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.
         (h)  A county or municipality that publishes notice under
  this section shall on request provide any information described by
  Sections 26.04(e)(1)-(7), Tax Code, regarding the county or
  municipality, as applicable.
         SECTION 2.  This Act applies only to an ad valorem tax year
  that begins on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2014.