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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadline for counties and municipalities to provide |
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notice of a proposed property tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 140.010(f), Local Government Code, is |
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amended to read as follows: |
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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 the later of September 1 or the |
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30th day after the first date that the taxing unit has received each |
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applicable certified appraisal roll 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 the |
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later of September 1 or the 30th day after the first date that the |
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taxing unit has received each applicable certified appraisal roll |
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and continuing until the county or municipality adopts a tax rate. |
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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, 2016. |