| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the form of a motion to adopt an ordinance, resolution, |
|
|
or order setting an ad valorem tax rate that exceeds the effective |
|
|
tax rate. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. 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. |
|
|
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) be adopted, which |
|
|
exceeds the effective tax rate by [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)." |
|
|
SECTION 2. (a) The change in law made by this Act applies to |
|
|
the ad valorem tax rate of a taxing unit beginning with the 2015 tax |
|
|
year, except as provided by Subsection (b) of this section. |
|
|
(b) If the governing body of a taxing unit adopted an ad |
|
|
valorem tax rate for the taxing unit for the 2015 tax year before |
|
|
the effective date of this Act, the change in law made by this Act |
|
|
applies to the ad valorem tax rate of that taxing unit beginning |
|
|
with the 2016 tax year, and the law in effect when the tax rate was |
|
|
adopted applies to the 2015 tax year with respect to that taxing |
|
|
unit. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2015. |