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SENATE ENGROSSED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. Sections 1.111(f)
and (j), Tax Code, are amended to read as follows:
No
equivalent provision
(f) A property owner in
writing filed with the appraisal district may direct the appraisal
district, appraisal review board, and each taxing unit participating in the
appraisal district to deliver all notices, tax bills, refunds,
orders, and other communications relating to one or more specified items of
the owner's property to a specified person instead of to the property
owner. The instrument must clearly identify the person by name and give the
person's address to which all notices, tax bills, refunds, orders,
and other communications are to be delivered. The property owner may but is
not required to designate the person's agent for other tax matters
designated under Subsection (a) as the person to receive all notices, tax
bills, refunds, orders, and other communications. The designation of
an agent for other tax matters under Subsection (a) may also provide that
the agent is the person to whom notices, tax bills, refunds, orders,
and other communications are to be delivered under this subsection.
(j) An individual exempt from
registration as a property tax consultant under Section 1152.002,
Occupations Code, who is not supervised, directed, or compensated by a
person required to register as a property tax consultant under that chapter
and who files a protest with the appraisal review board on behalf of the
property owner is entitled to receive all notices from the appraisal
district and appraisal review board regarding the property subject to the
protest until the authority is revoked by the property owner as provided by
this section. An individual to which this subsection applies who is not designated
by the property owner to receive notices, tax bills, refunds,
orders, and other communications as provided by Subsection (f) or Section
1.11 shall file a statement with the protest that includes:
(1) the individual's name and
address;
(2) a statement that the
individual is acting on behalf of the property owner; and
(3) a statement of the basis
for the individual's exemption from registration under Section 1152.002,
Occupations Code.
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SECTION 1. Section 1.111, Tax
Code, is amended by adding Subsection (a-1) and amending Subsections (f)
and (j) to read as follows:
(a-1) A lessee designated
by a property owner as the owner's agent under Subsection (a) may, subject
to the property owner's approval, designate a person to act as the lessee's
agent for any purpose under this title for which the lessee is authorized
to act on behalf of the owner in connection with the owner or the owner's
property. An agent designated by a lessee under this subsection has the
same authority and is subject to the same limitations as an agent
designated by a property owner under Subsection (a).
No
equivalent provision
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No
equivalent provision.
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SECTION 2. Section 5.07, Tax
Code, is amended by adding Subsections (d) and (e) to read as follows:
(d) A property tax form
that requires a signature may be signed by means of an electronically
captured handwritten signature.
(e) A property tax form is
not invalid or unenforceable solely because the form is a photocopy,
facsimile, or electronic copy of the original.
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SECTION 2. Chapter 5, Tax
Code, is amended.
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SECTION 3. Same as engrossed
version.
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SECTION 3. Section 11.431(b),
Tax Code, is amended.
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SECTION 4. Same as engrossed
version.
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SECTION 4. Section 26.05(b),
Tax Code, is amended to read as follows:
(b) A taxing unit may not impose
property taxes in any year until the governing body has adopted a tax rate
for that year, and the annual tax rate must be set by ordinance,
resolution, or order, depending on the method prescribed by law for
adoption of a law by the governing body. The vote on the ordinance,
resolution, or order setting the tax rate must be separate from the vote
adopting the budget. The vote on the ordinance, resolution, or order
setting a tax rate that exceeds the effective tax rate must be a record
vote, and at least 60 percent of the members of the governing body must
vote in favor of the ordinance, resolution, or order. A motion to adopt
an ordinance, resolution, or order setting a tax rate that exceeds the
effective tax rate must be made in the following form: "I move that
the property tax rate be increased by the adoption of a tax rate of
(specify tax rate), which is effectively a (insert percentage by which the
proposed tax rate exceeds the effective tax rate) percent increase in the
tax rate." If the ordinance, resolution, or order sets a tax rate
that, if applied to the total taxable value, will impose an amount of taxes
to fund maintenance and operation expenditures of the taxing unit that
exceeds the amount of taxes imposed for that purpose in the preceding year,
the taxing unit must:
(1) include in the ordinance,
resolution, or order in type larger than the type used in any other portion
of the document:
(A) the following statement: "THIS
TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST
YEAR'S TAX RATE."; and
(B) if the tax rate exceeds
the effective maintenance and operations rate, the following statement: "THE
TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE TAX
RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE) PERCENT AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY $(Insert amount)."; and
(2) include on the home page
of any Internet website operated by the unit:
(A) the following statement: "(Insert
name of unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE
AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
(B) if the tax rate exceeds
the effective maintenance and operations rate, the following statement: "THE
TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE TAX
RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE) PERCENT AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY $(Insert amount)."
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SECTION 5. Section 26.05(b),
Tax Code, is amended to read as follows:
(b) A taxing unit may not
impose property taxes in any year until the governing body has adopted a
tax rate for that year, and the annual tax rate must be set by ordinance,
resolution, or order, depending on the method prescribed by law for
adoption of a law by the governing body. The vote on the ordinance,
resolution, or order setting the tax rate must be separate from the vote
adopting the budget. For a taxing unit
other than a school district, the [The] vote on the
ordinance, resolution, or order setting a tax rate that exceeds the
effective tax rate must be a record vote, and at least 60 percent of the
members of the governing body must vote in favor of the ordinance,
resolution, or order. For a school
district, the vote on the ordinance, resolution, or order setting a tax
rate that exceeds the sum of the effective maintenance and operations tax
rate of the district as determined under Section 26.08(i) and the
district's current debt rate must be a record vote, and at least 60 percent
of the members of the governing body must vote in favor of the ordinance,
resolution, or order. A motion to adopt an ordinance,
resolution, or order setting a tax rate that exceeds the effective tax rate
must be made in the following form: "I move that the property tax rate
be increased by the adoption of a tax rate of (specify tax rate), which is
effectively a (insert percentage by which the proposed tax rate exceeds the
effective tax rate) percent increase in the tax rate." If the
ordinance, resolution, or order sets a tax rate that, if applied to the
total taxable value, will impose an amount of taxes to fund maintenance and
operation expenditures of the taxing unit that exceeds the amount of taxes
imposed for that purpose in the preceding year, the taxing unit must:
(1) include in the ordinance,
resolution, or order in type larger than the type used in any other portion
of the document:
(A) the following statement: "THIS
TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
TAX RATE."; and
(B) if the tax rate exceeds
the effective maintenance and operations rate, the following statement: "THE
TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE TAX
RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE) PERCENT AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY $(Insert amount)."; and
(2) include on the home page
of any Internet website operated by the unit:
(A) the following statement: "(Insert
name of unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE
AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
(B) if the tax rate exceeds
the effective maintenance and operations rate, the following statement: "THE
TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE TAX
RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE) PERCENT AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY $(Insert amount)."
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SECTION 5. Section 26.06(d),
Tax Code, is amended.
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SECTION 6. Same as engrossed
version.
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SECTION 6. Section 26.15(f),
Tax Code, is amended.
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SECTION 7. Same as engrossed
version.
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SECTION 7. Section 26.08(b),
Tax Code, is amended.
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SECTION 8. Same as engrossed
version.
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SECTION 8. Section 42.23, Tax
Code, is amended by adding Subsection (i) to read as follows:
(i) When an appraisal district employee
testifies as to the value of real property in an appeal under Section 42.25
or 42.26, the court may give preference to an employee who is a person
authorized to perform an appraisal of real estate under Section 1103.201,
Occupations Code.
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SECTION 9. Section 42.23, Tax
Code, is amended by adding Subsection (i) to read as follows:
(i) If an appraisal district employee
testifies as to the value of real property in an appeal under Section 42.25
or 42.26, the court may give preference to an employee who is a person
authorized to perform an appraisal of real estate under Section 1103.201,
Occupations Code.
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SECTION 9. Section 42.43(b),
Tax Code, is amended.
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SECTION 10. Same as engrossed
version.
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SECTION 10. Sections
140.010(e) and (f), Local Government Code, are amended to read as follows:
(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 provide 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 rollback tax rate, and state law requires that two public
hearings be held by the governing body before adopting the proposed tax
rate. The governing body of (insert name of county or municipality)
proposes to use revenue attributable to the tax rate increase for the
purpose of (description of purpose of increase).
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 preceding tax year) 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 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) provide the notice
required by Subsection (d) or (e), as applicable, by the earlier of October [not later than September] 1 or the
30th day after the date the taxing unit's appraisal roll is certified
by:
(A) publishing the notice in
a newspaper having general circulation in:
(i) the county, in the case
of notice published by a county; or
(ii) the county in which the
municipality is located or primarily located, in the case of notice
published by a municipality; or
(B) mailing the notice to
each property owner in:
(i) the county, in the case
of notice provided by a county; or
(ii) the municipality, in the
case of notice provided by a municipality; and
(2) post the notice on the
Internet website of the county or municipality, if applicable, beginning by the earlier of October [not later than September] 1 or the
30th day after the date the taxing unit's appraisal roll is certified
and continuing until the county or municipality adopts a tax rate.
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SECTION 11. Sections
140.010(e) and (f), Local Government Code, are amended to read as follows:
(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 provide 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 rollback tax rate, and state law requires that two public
hearings be held by the governing body before adopting the proposed tax
rate. The governing body of (insert name of county or municipality)
proposes to use revenue attributable to the tax rate increase for the
purpose of (description of purpose of increase).
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 preceding tax year) 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 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) provide the notice
required by Subsection (d) or (e), as applicable, not later than the later of September 1 or the 30th day
after the first date that the taxing unit has received each applicable
certified appraisal roll by:
(A) publishing the notice in
a newspaper having general circulation in:
(i) the county, in the case
of notice published by a county; or
(ii) the county in which the
municipality is located or primarily located, in the case of notice
published by a municipality; or
(B) mailing the notice to
each property owner in:
(i) the county, in the case
of notice provided by a county; or
(ii) the municipality, in the
case of notice provided by a municipality; and
(2) post the notice on the
Internet website of the county or municipality, if applicable, beginning not later than the later of September 1 or
the 30th day after the first date that the taxing unit has received each
applicable certified appraisal roll and continuing until the
county or municipality adopts a tax rate.
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SECTION 11. Subchapter H, Chapter
49, Water Code, is amended.
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SECTION 12. Same as engrossed
version.
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SECTION 12. (a) Except as provided by Subsection (b),
the changes in law made by this Act apply only to an ad valorem tax year
that begins on or after the effective date of this Act.
(b)
The change in law made by this Act to a provision of Title 1, Tax Code, that
affects the amount or rate of any penalty or interest due applies only to
penalties and interest that accrue on or after the effective date of this
Act. Penalties and interest that accrued before the effective date of this
Act are governed by the law in effect when the penalties and interest
accrued, and that law is continued in effect for that purpose.
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SECTION 13. The changes in
law made by this Act apply only to an ad valorem tax year that begins on or
after the effective date of this Act.
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SECTION 13. (a) Except as
provided by Subsection (b) of this section, this Act takes effect January
1, 2016.
(b) Section 42.23(i), Tax
Code, as added by this Act, takes effect January 1, 2020.
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SECTION 14. Same as engrossed
version.
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