Amend CSSB 1 (house committee report) by adding the following appropriately numbered SECTION to the bill and renumbering the subsequent SECTIONS of the bill accordingly:
SECTION ____. 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 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) be adopted, which will (insert "increase" or "decrease," as applicable) the total amount of property taxes imposed by the (insert name of taxing unit) by [is effectively a] (insert dollar amount equal to the difference between last year's levy and the amount computed by multiplying the proposed tax rate by the total taxable value of property taxable by the taxing unit) and will (insert "increase" or "decrease," as applicable) the property taxes imposed by the (insert name of taxing unit) on the average residence homestead by (insert difference between amount of taxes imposed by the taxing unit in the preceding tax year on a residence homestead appraised at the average taxable value for a residence homestead in the taxing unit, disregarding residence homestead exemptions available only to disabled persons or persons 65 years of age or older, and amount of taxes that would be imposed by the taxing unit in the current tax year on a residence homestead appraised at the average taxable value for a residence homestead in the taxing unit, disregarding residence homestead exemptions available only to disabled persons or persons 65 years of age or older, if the governing body were to adopt the proposed tax rate) [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)."