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A BILL TO BE ENTITLED
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AN ACT
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relating to ad valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.07, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) The comptroller shall prescribe the form of the |
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worksheets to be used by the designated officer or employee of each |
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taxing unit in calculating the no-new-taxes tax rate and rollback |
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tax rate for the unit as required by Chapter 26. The form must be in |
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an electronic format and be capable of: |
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(1) being completed electronically; |
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(2) performing calculations automatically based on |
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the data entered by the designated officer or employee; |
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(3) being certified by the designated officer or |
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employee after completion; and |
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(4) being submitted electronically to the comptroller |
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on completion and certification. |
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SECTION 2. Section 5.091, Tax Code, is amended to read as |
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follows: |
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Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the |
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comptroller shall prepare a list that includes the total tax rate |
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imposed by each taxing unit in this state[, other than a school
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district, if the tax rate is reported to the comptroller,] for the |
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year [preceding the year] in which the list is prepared. The |
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comptroller shall list the tax rates alphabetically according to: |
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(1) the county or counties in which each taxing unit is |
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located; and |
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(2) the name of each taxing unit [in descending
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order]. |
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(b) Not later than January 1 [December 31] of the following |
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[each] year, the comptroller shall publish on the comptroller's |
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Internet website the list required by Subsection (a). |
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SECTION 3. Chapter 5, Tax Code, is amended by adding Section |
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5.092 to read as follows: |
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Sec. 5.092. STATEWIDE DATABASE OF OTHER PROPERTY TAX |
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RELATED INFORMATION. (a) The comptroller shall create and |
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maintain a property tax database that: |
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(1) contains information that is provided by |
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designated officers or employees of taxing units in the manner |
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required by the comptroller; |
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(2) is continuously updated as preliminary and revised |
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data become available to and are provided by the designated |
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officers or employees of taxing units; |
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(3) is accessible to the public; and |
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(4) is searchable by property address. |
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(b) The database must include, with respect to each property |
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listed on an appraisal roll: |
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(1) the property's identification number; |
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(2) the property's market value; |
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(3) the property's taxable value; |
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(4) the name of each taxing unit in which the property |
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is located; |
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(5) for each taxing unit other than a school district |
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in which the property is located: |
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(A) the no-new-taxes tax rate; and |
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(B) the rollback tax rate; |
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(6) for each school district in which the property is |
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located: |
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(A) the rate to maintain the same amount of state |
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and local revenue per weighted student that the district received |
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in the school year beginning in the preceding tax year; and |
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(B) the rollback tax rate; |
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(7) the tax rate proposed by the governing body of each |
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taxing unit in which the property is located; |
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(8) for each taxing unit other than a school district |
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in which the property is located, the taxes that would be imposed on |
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the property if the unit adopted a tax rate equal to: |
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(A) the no-new-taxes tax rate; and |
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(B) the proposed tax rate; |
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(9) for each school district in which the property is |
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located, the taxes that would be imposed on the property if the unit |
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adopted a tax rate equal to: |
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(A) the rate to maintain the same amount of state |
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and local revenue per weighted student that the district received |
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in the school year beginning in the preceding tax year; and |
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(B) the proposed tax rate; |
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(10) for each taxing unit other than a school district |
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in which the property is located, the difference between the amount |
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calculated under Subdivision (8)(A) and the amount calculated under |
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Subdivision (8)(B); |
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(11) for each school district in which the property is |
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located, the difference between the amount calculated under |
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Subdivision (9)(A) and the amount calculated under Subdivision |
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(9)(B); |
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(12) the date and location of each public hearing, if |
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applicable, on the proposed tax rate to be held by the governing |
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body of each taxing unit in which the property is located; and |
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(13) the date and location of the public meeting in |
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which the tax rate will be adopted to be held by the governing body |
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of each taxing unit in which the property is located. |
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(c) The officer or employee designated by the governing body |
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of each taxing unit to calculate the no-new-taxes tax rate and the |
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rollback tax rate for the unit must electronically submit to the |
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comptroller: |
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(1) the information described by Subsection (b) as the |
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information becomes available; and |
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(2) the worksheets prepared under Section 26.04(d-1) |
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at the same time the officer or employee submits the tax rates to |
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the governing body of the unit under Section 26.04(e). |
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(d) The comptroller shall deliver by e-mail to the |
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designated officer or employee confirmation of receipt of the |
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worksheets submitted under Subsection (c)(2). The comptroller |
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shall incorporate the worksheets into the database and make them |
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available to the public not later than the third day after the date |
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the comptroller receives them. |
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SECTION 4. Sections 25.19(b) and (i), Tax Code, are amended |
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to read as follows: |
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(b) The chief appraiser shall separate real from personal |
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property and include in the notice for each: |
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(1) a list of the taxing units in which the property is |
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taxable; |
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(2) the appraised value of the property in the |
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preceding year; |
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(3) the taxable value of the property in the preceding |
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year for each taxing unit taxing the property; |
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(4) the appraised value of the property for the |
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current year, the kind and amount of each exemption and partial |
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exemption, if any, approved for the property for the current year |
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and for the preceding year, and, if an exemption or partial |
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exemption that was approved for the preceding year was canceled or |
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reduced for the current year, the amount of the exemption or partial |
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exemption canceled or reduced; |
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(5) [if the appraised value is greater than it was in
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the preceding year, the amount of tax that would be imposed on the
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property on the basis of the tax rate for the preceding year;
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[(6)] in italic typeface, the following statement: |
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"The Texas Legislature does not set the amount of your local taxes. |
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Your property tax burden is decided by your locally elected |
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officials, and all inquiries concerning your taxes should be |
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directed to those officials"; |
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(6) [(7)] a detailed explanation of the time and |
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procedure for protesting the value; |
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(7) [(8)] the date and place the appraisal review |
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board will begin hearing protests; and |
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(8) [(9)] a brief explanation that the governing body |
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of each taxing unit decides whether or not taxes on the property |
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will increase and the appraisal district only determines the value |
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of the property. |
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(i) Delivery with a notice required by Subsection (a) or (g) |
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of a copy of the pamphlet published by the comptroller under Section |
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5.06 or a copy of the notice published by the chief appraiser under |
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Section 41.70 is sufficient to comply with the requirement that the |
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notice include the information specified by Subsection (b)(6) |
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[(b)(7)] or (g)(3), as applicable. |
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SECTION 5. Sections 26.01(c) and (d), Tax Code, are amended |
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to read as follows: |
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(c) The chief appraiser shall prepare and certify to the |
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assessor for each taxing unit a listing of those properties which |
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are taxable by that unit but which are under protest and therefore |
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not included on the appraisal roll approved by the appraisal review |
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board and certified by the chief appraiser. This listing shall |
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include the appraised market value, productivity value (if |
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applicable), and taxable value as determined by the appraisal |
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district and shall also include the market value, taxable value, |
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and productivity value (if applicable) as claimed by the property |
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owner filing the protest if available. If the property owner does |
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not claim a value and the appraised value of the property in the |
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current year is equal to or less than its value in the preceding |
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year, the listing shall include a reasonable estimate of the market |
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value, taxable value, and productivity value (if applicable) that |
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would be assigned to the property if the taxpayer's claim is upheld. |
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If the property owner does not claim a value and the appraised value |
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of the property is higher than its appraised value in the preceding |
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year, the listing shall include the appraised market value, |
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productivity value (if applicable) and taxable value of the |
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property in the preceding year, except that if there is a reasonable |
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likelihood that the appraisal review board will approve a lower |
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appraised value for the property than its appraised value in the |
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preceding year, the chief appraiser shall make a reasonable |
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estimate of the taxable value that would be assigned to the property |
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if the property owner's claim is upheld. A school district [The
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taxing unit] shall use the lower value for calculations as |
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prescribed in Section [Sections] 26.04 [and 26.041 of this code]. |
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(d) The chief appraiser shall prepare and certify to the |
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assessor for each taxing unit a list of those properties of which |
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the chief appraiser has knowledge that are reasonably likely to be |
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taxable by that unit but that are not included on the appraisal roll |
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certified to the assessor under Subsection (a) or included on the |
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listing certified to the assessor under Subsection (c). The chief |
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appraiser shall include on the list for each property the market |
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value, appraised value, and kind and amount of any partial |
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exemptions as determined by the appraisal district for the |
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preceding year and a reasonable estimate of the market value, |
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appraised value, and kind and amount of any partial exemptions for |
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the current year. Until the property is added to the appraisal |
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roll, the assessor for the taxing unit shall include each property |
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on the list in the calculations prescribed by Section [Sections] |
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26.04 [and 26.041], and, in the case of the assessor for a school |
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district, shall for that purpose [shall] use the lower market |
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value, appraised value, or taxable value, as appropriate, included |
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on or computed using the information included on the list for the |
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property. |
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SECTION 6. Section 26.012(7), Tax Code, is amended to read |
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as follows: |
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(7) "Debt" means a bond, warrant, certificate of |
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obligation, or other evidence of indebtedness owed by a taxing unit |
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that has been approved at an election and is payable solely from |
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property taxes in installments over a period of more than one year, |
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not budgeted for payment from maintenance and operations funds, and |
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secured by a pledge of property taxes, or a payment made under |
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contract to secure indebtedness of a similar nature issued by |
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another political subdivision on behalf of the taxing unit. |
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SECTION 7. Section 26.012(9), Tax Code, is redesignated as |
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Section 26.012(18), Tax Code, and amended to read as follows: |
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(18) "No-new-taxes [(9) "Effective] maintenance and |
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operations rate" means a rate expressed in dollars per $100 of |
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taxable value and calculated according to the following formula: |
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NO-NEW-TAXES [EFFECTIVE] MAINTENANCE AND OPERATIONS |
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RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST |
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YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE - |
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NEW PROPERTY VALUE) |
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SECTION 8. Chapter 26, Tax Code, is amended by adding |
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Section 26.035 to read as follows: |
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Sec. 26.035. CALCULATION OF NO-NEW-TAXES AND ROLLBACK TAX |
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RATES OF TAXING UNIT OTHER THAN SCHOOL DISTRICT. (a) This section |
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does not apply to a school district. |
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(b) Notwithstanding Section 26.012, in this section: |
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(1) "Actual collection rate" means the amount computed |
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by dividing the total amount of taxes, including delinquent taxes |
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and any penalties and interest on those taxes, collected between |
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July 1 of a tax year and June 30 of the following tax year by the |
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total amount of taxes levied in the tax year, expressed as a |
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percentage. If the actual collection rate exceeds 100 percent, the |
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rate may not be reduced to 100 percent. |
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(2) "Adjustment for additional sales tax" means the |
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rate expressed in dollars per $100 of taxable value computed by |
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dividing the amount of additional sales and use tax revenue for the |
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current tax year as determined under Section 26.041 by the current |
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year total taxable value for rollback calculation. |
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(3) "Adjustment for indigent health care" means the |
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rate determined under Section 26.0441. |
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(4) "Adjustment for state criminal justice mandate" |
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means the rate determined under Section 26.044. |
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(5) "Average collection rate" means the average of the |
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actual collection rates for a taxing unit for the preceding three |
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tax years. |
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(6) "Current year debt rate" means a rate expressed in |
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dollars per $100 of taxable value computed by: |
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(A) adding debt service and excess collections; |
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(B) multiplying the amount computed under |
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Paragraph (A) by the average collection rate; and |
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(C) dividing the amount computed under Paragraph |
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(B) by the current year total taxable value for rollback |
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calculation. |
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(7) "Current year taxable value of homesteads subject |
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to tax limitation" in the case of a county, municipality, or junior |
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college district means the taxable value of residence homesteads |
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that qualify for a limitation on taxes imposed by the county, |
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municipality, or junior college district as provided by Section |
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11.261 for the current tax year. |
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(8) "Current year taxable value of new improvements" |
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means the amount computed by adding: |
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(A) the taxable value of new improvements to real |
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property that were not on the appraisal roll for the preceding tax |
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year; and |
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(B) the difference between the taxable value of |
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real property that is fully taxable in the current tax year but was |
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not taxable wholly or partly in the preceding tax year because the |
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real property was subject to a tax abatement agreement and the |
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taxable value of the real property in the preceding tax year. |
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(9) "Current year taxable value of property annexed" |
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means the taxable value of real property and personal property |
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located in territory annexed to a taxing unit after January 1 of the |
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preceding tax year. |
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(10) "Current year total taxable value" means the |
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amount computed by adding the following applicable amounts: |
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(A) the total taxable value of property listed on |
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the certified appraisal roll for the current tax year, including |
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all appraisal roll supplements and corrections, as of the date of |
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the calculation; |
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(B) the taxable value of properties under protest |
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that are included on the list prepared by the chief appraiser under |
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Section 26.01(c); |
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(C) the taxable value of properties known to the |
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chief appraiser that are included on the list prepared by the chief |
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appraiser under Section 26.01(d); and |
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(D) in the case of a county, the county's |
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apportioned amount of the market value of rolling stock certified |
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to the county assessor-collector by the comptroller under Section |
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24.38. |
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(11) "Current year total taxable value for rollback |
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calculation" means the difference between the current year total |
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taxable value and the current year taxable value of homesteads |
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subject to tax limitation. |
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(12) "No-new-taxes maintenance and operations rate" |
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means a rate expressed in dollars per $100 of taxable value computed |
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by: |
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(A) dividing the maintenance and operations tax |
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rate for the preceding tax year by the adopted tax rate for the |
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preceding tax year; and |
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(B) multiplying the amount computed under |
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Paragraph (A) by the no-new-taxes tax rate for the current tax year. |
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(13) "Preceding year taxable value in excess of new |
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special appraisal" means, for real property that has qualified for |
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special appraisal under Chapter 23 for the first time in the current |
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tax year, the difference between the taxable value of the property |
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in the preceding tax year and the taxable value of the property in |
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the current tax year. |
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(14) "Preceding year taxable value of homesteads |
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subject to tax limitation" means, for a county, municipality, or |
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junior college district, the taxable value of residence homesteads |
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that qualified for a limitation on taxes imposed by the county, |
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municipality, or junior college district as provided by Section |
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11.261 for the preceding tax year. |
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(15) "Preceding year taxable value of newly exempt |
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real property" means the amount computed by adding: |
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(A) in the case of real property that is wholly |
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exempt from taxation for the first time in the current tax year, the |
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taxable value of the real property in the preceding tax year; and |
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(B) in the case of real property that is |
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partially exempt from taxation in the current tax year, the |
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difference between the amount of the value of the property that is |
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exempt from taxation in the current tax year and the amount of the |
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value of the property that was exempt from taxation in the preceding |
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tax year. |
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(16) "Preceding year taxable value of property |
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disannexed" means the taxable value of property that was taxable in |
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the preceding tax year but is not taxable in the current tax year |
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because the property is located in territory that ceased to be a |
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part of the taxing unit after January 1 of the preceding tax year. |
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(17) "Preceding year total taxable value" means the |
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total taxable value of property listed on the certified appraisal |
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roll for the preceding tax year, including all appraisal roll |
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supplements and corrections, as of the date of the calculation. |
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Appraisal roll corrections include any adjustments to taxable value |
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resulting from final court decisions regardless of whether the |
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appraisal roll has been corrected under Section 42.41 as of the date |
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of the calculation. |
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(18) "Tax levy, adjusted for lost value," means the |
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amount computed by: |
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(A) subtracting from the preceding year total |
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taxable value the sum of the following amounts: |
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(i) the preceding year taxable value of |
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homesteads subject to tax limitation; |
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(ii) the preceding year taxable value of |
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property disannexed; |
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(iii) the preceding year taxable value of |
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newly exempt real property; and |
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(iv) the preceding year taxable value in |
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excess of new special appraisal; |
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(B) dividing the amount computed under Paragraph |
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(A) by 100; and |
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(C) multiplying the amount computed under |
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Paragraph (B) by the tax rate for the preceding tax year. |
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(19) "Taxable value, adjusted for new value," means |
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the amount computed by subtracting from the current year total |
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taxable value the sum of the following amounts: |
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(A) the current year taxable value of homesteads |
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subject to tax limitation; |
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(B) the current year taxable value of property |
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annexed; and |
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(C) the current year taxable value of new |
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improvements. |
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(c) For purposes of Subsection (b)(10)(A), appraisal roll |
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corrections include any adjustments to taxable value resulting from |
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final court decisions, regardless of whether the appraisal roll has |
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been corrected under Section 42.41 as of the date of the |
|
calculation. |
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(d) For purposes of Subsections (b)(10)(B) and (C), the |
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taxable value of property means the taxable value of the property as |
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determined by the appraisal district rather than the value as |
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claimed by the property owner or estimated by the chief appraiser. |
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(e) The no-new-taxes tax rate of a taxing unit is the rate |
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expressed in dollars per $100 of taxable value computed by dividing |
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the tax levy, adjusted for lost value, by the taxable value, |
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adjusted for new value. |
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(f) The rollback tax rate of a taxing unit is the rate |
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expressed in dollars per $100 of taxable value computed by: |
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(1) adding the following rates: |
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(A) the product of the no-new-taxes maintenance |
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and operations rate and 1.05; |
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(B) the current year debt rate; |
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(C) the adjustment for state criminal justice |
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mandate; and |
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(D) the adjustment for indigent health care; and |
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(2) subtracting from the rate computed under |
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Subdivision (1) the adjustment for additional sales tax. |
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SECTION 9. The heading to Section 26.04, Tax Code, is |
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amended to read as follows: |
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Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; |
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NO-NEW-TAXES [EFFECTIVE] AND ROLLBACK TAX RATES. |
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SECTION 10. Section 26.04, Tax Code, is amended by amending |
|
Subsections (c), (d), (e), (f), (g), (i), and (j) and adding |
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Subsections (d-1) and (e-2) to read as follows: |
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(c) An officer or employee designated by the governing body |
|
shall calculate the no-new-taxes [effective] tax rate and the |
|
rollback tax rate for the unit, where: |
|
(1) "No-new-taxes tax rate" means: |
|
(A) for a taxing unit other than a school |
|
district, the no-new-taxes tax rate calculated under Section |
|
26.035; and |
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(B) for a school district, ["Effective tax rate"
|
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means] a rate expressed in dollars per $100 of taxable value |
|
calculated according to the following formula: |
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NO-NEW-TAXES [EFFECTIVE] TAX RATE = (LAST YEAR'S LEVY - |
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LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW |
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PROPERTY VALUE) |
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; and |
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(2) "Rollback tax rate" means: |
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(A) for a taxing unit other than a school |
|
district, the rollback tax rate calculated under Section 26.035; |
|
and |
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(B) for a school district, the rate calculated |
|
under Section 26.08. [a rate expressed in dollars per $100 of
|
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taxable value calculated according to the following formula:
|
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[ROLLBACK TAX RATE = (EFFECTIVE MAINTENANCE AND OPERATIONS
|
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RATE x 1.08) + CURRENT DEBT RATE] |
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(d) The no-new-taxes [effective] tax rate for a county is |
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the sum of the no-new-taxes [effective] tax rates calculated for |
|
each type of tax the county levies and the rollback tax rate for a |
|
county is the sum of the rollback tax rates calculated for each type |
|
of tax the county levies. |
|
(d-1) The designated officer or employee shall calculate |
|
the no-new-taxes tax rate and the rollback tax rate for the taxing |
|
unit using the forms prescribed by the comptroller under Section |
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5.07(f). |
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(e) By August 7 or as soon thereafter as practicable, the |
|
designated officer or employee shall submit the rates to the |
|
governing body. The designated officer or employee [He] shall |
|
deliver by mail to each property owner in the unit or publish in a |
|
newspaper in the form prescribed by the comptroller: |
|
(1) the no-new-taxes [effective] tax rate, the |
|
rollback tax rate, and an explanation of how they were calculated; |
|
(2) the estimated amount of interest and sinking fund |
|
balances and the estimated amount of maintenance and operation or |
|
general fund balances remaining at the end of the current fiscal |
|
year that are not encumbered with or by corresponding existing debt |
|
obligation; |
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(3) a schedule of the unit's debt obligations showing: |
|
(A) the amount of principal and interest that |
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will be paid to service the unit's debts in the next year from |
|
property tax revenue, including payments of lawfully incurred |
|
contractual obligations providing security for the payment of the |
|
principal of and interest on bonds and other evidences of |
|
indebtedness issued on behalf of the unit by another political |
|
subdivision and, if the unit is created under Section 52, Article |
|
III, or Section 59, Article XVI, Texas Constitution, payments on |
|
debts that the unit anticipates to incur in the next calendar year; |
|
(B) the amount by which taxes imposed for debt |
|
are to be increased because of the unit's anticipated collection |
|
rate; and |
|
(C) the total of the amounts listed in Paragraphs |
|
(A)-(B), less any amount collected in excess of the previous year's |
|
anticipated collections certified as provided in Subsection (b); |
|
(4) the amount of additional sales and use tax revenue |
|
anticipated in calculations under Section 26.041; |
|
(5) a statement that the adoption of a tax rate equal |
|
to the no-new-taxes [effective] tax rate would result in an |
|
increase or decrease, as applicable, in the amount of taxes imposed |
|
by the unit as compared to last year's levy, and the amount of the |
|
increase or decrease; |
|
(6) in a [the] year in which [that] a taxing unit |
|
calculates an adjustment under Subsection (i) or (j), a schedule |
|
that includes the following elements: |
|
(A) the name of the unit discontinuing the |
|
department, function, or activity; |
|
(B) the amount of property tax revenue spent by |
|
the unit listed under Paragraph (A) to operate the discontinued |
|
department, function, or activity in the 12 months preceding the |
|
month in which the calculations required by this chapter are made; |
|
and |
|
(C) the name of the unit that operates a distinct |
|
department, function, or activity in all or a majority of the |
|
territory of a taxing unit that has discontinued operating the |
|
distinct department, function, or activity; and |
|
(7) in the year following a [the] year in which a |
|
taxing unit raised its rollback tax rate as required by Subsection |
|
(j), a schedule that includes the following elements: |
|
(A) the amount of property tax revenue spent by |
|
the unit to operate the department, function, or activity for which |
|
the taxing unit raised the rollback tax rate as required by |
|
Subsection (j) for the 12 months preceding the month in which the |
|
calculations required by this chapter are made; and |
|
(B) the amount published by the unit in the |
|
preceding tax year under Subdivision (6)(B). |
|
(e-2) By August 7 or as soon thereafter as practicable, the |
|
county assessor-collector for each county shall deliver by regular |
|
mail or e-mail to each owner of property located in the county and |
|
shall post in a conspicuous place on the home page of the Internet |
|
website of the county assessor-collector a notice that the |
|
estimated amount of taxes to be imposed on the owner's property by |
|
each taxing unit in which the property is located may be found in |
|
the property tax database maintained by the comptroller under |
|
Section 5.092. The notice must include: |
|
(1) the address of the Internet website at which the |
|
information may be found; |
|
(2) a statement that the property owner may request a |
|
written copy of the information from the assessor for each taxing |
|
unit in which the property is located; and |
|
(3) the address and telephone number of each assessor |
|
from whom the written copy may be requested. |
|
(f) If as a result of consolidation of taxing units a taxing |
|
unit includes territory that was in two or more taxing units in the |
|
preceding year, the amount of taxes imposed in each in the preceding |
|
year is combined for purposes of calculating the no-new-taxes |
|
[effective] and rollback tax rates under this section. |
|
(g) A person who owns taxable property is entitled to an |
|
injunction prohibiting the taxing unit in which the property is |
|
taxable from adopting a tax rate if the assessor or designated |
|
officer or employee of the unit, as applicable, has not complied |
|
with the computation or publication requirements of this section or |
|
Section 5.092(c) [and the failure to comply was not in good faith]. |
|
(i) This subsection applies to a taxing unit that has agreed |
|
by written contract to transfer a distinct department, function, or |
|
activity to another taxing unit and discontinues operating that |
|
distinct department, function, or activity if the operation of that |
|
department, function, or activity in all or a majority of the |
|
territory of the taxing unit is continued by another existing |
|
taxing unit or by a new taxing unit. The rollback tax rate of a |
|
taxing unit to which this subsection applies in the first tax year |
|
in which a budget is adopted that does not allocate revenue to the |
|
discontinued department, function, or activity is calculated as |
|
otherwise provided by this section, except that last year's levy |
|
used to calculate the no-new-taxes [effective] maintenance and |
|
operations rate of the unit is reduced by the amount of maintenance |
|
and operations tax revenue spent by the taxing unit to operate the |
|
department, function, or activity for the 12 months preceding the |
|
month in which the calculations required by this chapter are made |
|
and in which the unit operated the discontinued department, |
|
function, or activity. If the unit did not operate that department, |
|
function, or activity for the full 12 months preceding the month in |
|
which the calculations required by this chapter are made, the unit |
|
shall reduce last year's levy used for calculating the no-new-taxes |
|
[effective] maintenance and operations rate of the unit by the |
|
amount of the revenue spent in the last full fiscal year in which |
|
the unit operated the discontinued department, function, or |
|
activity. |
|
(j) This subsection applies to a taxing unit that had agreed |
|
by written contract to accept the transfer of a distinct |
|
department, function, or activity from another taxing unit and |
|
operates a distinct department, function, or activity if the |
|
operation of a substantially similar department, function, or |
|
activity in all or a majority of the territory of the taxing unit |
|
has been discontinued by another taxing unit, including a dissolved |
|
taxing unit. The rollback tax rate of a taxing unit to which this |
|
subsection applies in the first tax year after the other taxing unit |
|
discontinued the substantially similar department, function, or |
|
activity in which a budget is adopted that allocates revenue to the |
|
department, function, or activity is calculated as otherwise |
|
provided by this section, except that last year's levy used to |
|
calculate the no-new-taxes [effective] maintenance and operations |
|
rate of the unit is increased by the amount of maintenance and |
|
operations tax revenue spent by the taxing unit that discontinued |
|
operating the substantially similar department, function, or |
|
activity to operate that department, function, or activity for the |
|
12 months preceding the month in which the calculations required by |
|
this chapter are made and in which the unit operated the |
|
discontinued department, function, or activity. If the unit did |
|
not operate the discontinued department, function, or activity for |
|
the full 12 months preceding the month in which the calculations |
|
required by this chapter are made, the unit may increase last year's |
|
levy used to calculate the no-new-taxes [effective] maintenance and |
|
operations rate by an amount not to exceed the amount of property |
|
tax revenue spent by the discontinuing unit to operate the |
|
discontinued department, function, or activity in the last full |
|
fiscal year in which the discontinuing unit operated the |
|
department, function, or activity. |
|
SECTION 11. The heading to Section 26.041, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.041. CALCULATION OF [TAX RATE OF UNIT IMPOSING] |
|
ADDITIONAL SALES AND USE TAX REVENUE. |
|
SECTION 12. Sections 26.041(d), (g), and (h), Tax Code, are |
|
amended to read as follows: |
|
(d) In order to determine the amount of additional sales and |
|
use tax revenue for the current tax year for purposes of calculating |
|
the adjustment for additional sales tax under Section 26.035 [this
|
|
section], the designated officer or employee of a taxing unit shall |
|
use the sales and use tax revenue for the last preceding four |
|
quarters for which the information is available as the basis for |
|
projecting the additional sales and use tax revenue for the current |
|
tax year. If the rate of the additional sales and use tax is |
|
increased or reduced, the projection to be used for the first tax |
|
year after the effective date of the sales and use tax change shall |
|
be adjusted to exclude any revenue gained or lost because of the |
|
sales and use tax rate change. If the unit did not impose an |
|
additional sales and use tax for the last preceding four quarters, |
|
the designated officer or employee shall request the comptroller of |
|
public accounts to provide to the officer or employee a report |
|
showing the estimated amount of taxable sales and uses within the |
|
unit for the previous four quarters as compiled by the comptroller, |
|
and the comptroller shall comply with the request. The officer or |
|
employee shall prepare the estimate of the additional sales and use |
|
tax revenue for the first year of the imposition of the tax by |
|
multiplying the amount reported by the comptroller by the |
|
appropriate additional sales and use tax rate and by multiplying |
|
that product by .95. |
|
(g) If the rate of the additional sales and use tax is |
|
increased, the designated officer or employee shall make two |
|
projections, in the manner provided by Subsection (d) [of this
|
|
section], of the revenue generated by the additional sales and use |
|
tax in the following year. The first projection must take into |
|
account the increase and the second projection must not take into |
|
account the increase. The officer or employee shall then subtract |
|
the amount of the result of the second projection from the amount of |
|
the result of the first projection to determine the revenue |
|
generated as a result of the increase in the additional sales and |
|
use tax rate. In the first year in which an additional sales and use |
|
tax rate is increased, the amount of additional sales and use tax |
|
revenue calculated under this section must include [effective tax
|
|
rate for the unit is the effective tax rate before the increase
|
|
minus a number the numerator of which is] the revenue projected to |
|
be generated as a result of the increase in the additional sales and |
|
use tax rate [, as determined under this subsection, and the
|
|
denominator of which is the current total value minus the new
|
|
property value]. |
|
(h) If the rate of the additional sales and use tax is |
|
decreased, the designated officer or employee shall make two |
|
projections, in the manner provided by Subsection (d) [of this
|
|
section], of the revenue generated by the additional sales and use |
|
tax in the following year. The first projection must take into |
|
account the decrease and the second projection must not take into |
|
account the decrease. The officer or employee shall then subtract |
|
the amount of the result of the first projection from the amount of |
|
the result of the second projection to determine the revenue lost as |
|
a result of the decrease in the additional sales and use tax rate. |
|
In the first year in which an additional sales and use tax rate is |
|
decreased, the amount of additional sales and use tax revenue |
|
calculated under this section may not include [effective tax rate
|
|
for the unit is the effective tax rate before the decrease plus a
|
|
number the numerator of which is] the revenue projected to be lost |
|
as a result of the decrease in the additional sales and use tax rate |
|
[, as determined under this subsection, and the denominator of
|
|
which is the current total value minus the new property value]. |
|
SECTION 13. The heading to Section 26.043, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.043. ROLLBACK AND NO-NEW-TAXES [EFFECTIVE] TAX |
|
RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX. |
|
SECTION 14. Sections 26.043(a) and (b), Tax Code, are |
|
amended to read as follows: |
|
(a) In the tax year in which a city has set an election on |
|
the question of whether to impose a local sales and use tax under |
|
Subchapter H, Chapter 453, Transportation Code, the officer or |
|
employee designated to make the calculations provided by Section |
|
26.04 may not make those calculations until the outcome of the |
|
election is determined. If the election is determined in favor of |
|
the imposition of the tax, the representative shall subtract from |
|
the city's rollback and no-new-taxes [effective] tax rates the |
|
amount that, if applied to the city's current total value, would |
|
impose an amount equal to the amount of property taxes budgeted in |
|
the current tax year to pay for expenses related to mass transit |
|
services. |
|
(b) In a tax year to which this section applies, a reference |
|
in this chapter to the city's no-new-taxes [effective] or rollback |
|
tax rate refers to that rate as adjusted under this section. |
|
SECTION 15. Section 26.044, Tax Code, is amended to read as |
|
follows: |
|
Sec. 26.044. ROLLBACK [EFFECTIVE] TAX RATE TO PAY FOR STATE |
|
CRIMINAL JUSTICE MANDATE. (a) The first time that a county adopts |
|
a tax rate after September 1, 1991, in which the state criminal |
|
justice mandate applies to the county, the adjustment for state |
|
criminal justice mandate under Section 26.035 is the rate expressed |
|
in dollars per $100 of taxable value calculated by dividing the |
|
state criminal justice mandate by the current year total taxable |
|
value for rollback calculation. [effective maintenance and
|
|
operation rate for the county is increased by the rate calculated
|
|
according to the following formula:
|
|
[(State Criminal Justice Mandate) / (Current Total
|
|
Value - New Property Value)] |
|
(b) In the second and subsequent years that a county adopts |
|
a tax rate, if the amount spent by the county for the state criminal |
|
justice mandate increased over the previous year, the adjustment |
|
for state criminal justice mandate under Section 26.035 is the rate |
|
expressed in dollars per $100 of taxable value calculated by: |
|
(1) subtracting the previous year's state criminal |
|
justice mandate from the state criminal justice mandate for the |
|
current year; and |
|
(2) dividing the amount computed under Subdivision (1) |
|
by the current year total taxable value for rollback calculation. |
|
[effective maintenance and operation rate for the county is
|
|
increased by the rate calculated according to the following
|
|
formula:
|
|
[(This Year's State Criminal Justice Mandate -
|
|
Previous Year's State Criminal Justice Mandate) /
|
|
(Current Total Value - New Property Value)] |
|
(c) The county shall include a notice of the increase in the |
|
rollback tax [effective maintenance and operation] rate as a result |
|
of the adjustment for state criminal justice mandate [provided by
|
|
this section], including a description and the amount of the state |
|
criminal justice mandate, in the information published under |
|
Section 26.04(e) and, if applicable, Section 26.06(b) [of this
|
|
code]. |
|
(d) In this section: |
|
(1) "Adjustment for state criminal justice mandate" |
|
and "current year total taxable value for rollback calculation" |
|
have the meanings assigned by Section 26.035. |
|
(2) "State[, "state] criminal justice mandate" means |
|
the amount spent by the county in the previous 12 months providing |
|
for the maintenance and operation cost of keeping inmates in |
|
county-paid facilities after they have been sentenced to the Texas |
|
Department of Criminal Justice as certified by the county auditor |
|
based on information provided by the county sheriff, minus the |
|
amount received from state revenue for reimbursement of such costs. |
|
SECTION 16. Section 26.0441, Tax Code, is amended to read as |
|
follows: |
|
Sec. 26.0441. ROLLBACK TAX RATE ADJUSTMENT FOR INDIGENT |
|
HEALTH CARE. (a) In the first tax year in which a taxing unit |
|
adopts a tax rate after January 1, 2000, and in which the enhanced |
|
minimum eligibility standards for indigent health care established |
|
under Section 61.006, Health and Safety Code, apply to the taxing |
|
unit, the adjustment for indigent health care under Section 26.035 |
|
is the rate expressed in dollars per $100 of taxable value |
|
calculated by dividing the enhanced indigent health care |
|
expenditures by the current year total taxable value for rollback |
|
calculation. [effective maintenance and operations rate for the
|
|
taxing unit is increased by the rate computed according to the
|
|
following formula:
|
|
[Amount of Increase = Enhanced Indigent Health Care
|
|
Expenditures / (Current Total Value - New Property
|
|
Value)] |
|
(b) In each subsequent tax year, if the taxing unit's |
|
enhanced indigent health care expenses exceed the amount of those |
|
expenses for the preceding year, the adjustment for indigent health |
|
care under Section 26.035 is the rate expressed in dollars per $100 |
|
of taxable value calculated by: |
|
(1) subtracting the preceding tax year's enhanced |
|
indigent health care expenditures from the current tax year's |
|
enhanced indigent health care expenditures; and |
|
(2) dividing the amount computed under Subdivision (1) |
|
by the current year total taxable value for rollback calculation. |
|
[effective maintenance and operations rate for the taxing unit is
|
|
increased by the rate computed according to the following formula:
|
|
[Amount of Increase = (Current Tax Year's Enhanced
|
|
Indigent Health Care Expenditures - Preceding Tax
|
|
Year's Indigent Health Care Expenditures) / (Current
|
|
Total Value - New Property Value)] |
|
(c) The taxing unit shall include a notice of the increase |
|
in its rollback tax [effective maintenance and operations] rate as |
|
a result of the adjustment for indigent health care [provided by
|
|
this section], including a brief description and the amount of the |
|
enhanced indigent health care expenditures, in the information |
|
published under Section 26.04(e) and, if applicable, Section |
|
26.06(b). |
|
(d) In this section: |
|
(1) "Adjustment for indigent health care" and "current |
|
year total taxable value for rollback calculation" have the |
|
meanings assigned by Section 26.035. |
|
(2) "Enhanced[, "enhanced] indigent health care |
|
expenditures" for a tax year means the amount spent by the taxing |
|
unit for the maintenance and operation costs of providing indigent |
|
health care at the increased minimum eligibility standards |
|
established under Section 61.006, Health and Safety Code, effective |
|
on or after January 1, 2000, in the period beginning on July 1 of the |
|
year preceding the tax year for which the tax is adopted and ending |
|
on June 30 of the tax year for which the tax is adopted, less the |
|
amount of state assistance received by the taxing unit in |
|
accordance with Chapter 61, Health and Safety Code, that is |
|
attributable to those costs. |
|
SECTION 17. Section 26.05, Tax Code, is amended by adding |
|
Subsections (a-1), (d-1), (d-2), (e-1), and (e-2) and amending |
|
Subsections (b), (c), (d), and (g) to read as follows: |
|
(a-1) This subsection applies only to a taxing unit that |
|
imposes an additional sales and use tax. For purposes of Subsection |
|
(a)(2), the amount needed to fund maintenance and operation |
|
expenditures of the taxing unit for the next year is reduced by the |
|
amount, if any, by which the amount of additional sales and use tax |
|
revenue that will be generated by the additional sales and use tax |
|
in the current tax year as calculated under Section 26.041 exceeds |
|
the amount published under Section 26.04(e)(3)(C). |
|
(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 no-new-taxes [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 no-new-taxes [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 no-new-taxes [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 no-new-taxes [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 no-new-taxes |
|
[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 NO-NEW-TAXES |
|
[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 the [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 no-new-taxes |
|
[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 NO-NEW-TAXES |
|
[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE |
|
TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY |
|
APPROXIMATELY $(Insert amount)." |
|
(c) If the governing body of a taxing unit does not adopt a |
|
tax rate before the date required by Subsection (a), the tax rate |
|
for the taxing unit for that tax year is the lower of the |
|
no-new-taxes [effective] tax rate calculated for that tax year or |
|
the tax rate adopted by the taxing unit for the preceding tax year. |
|
A tax rate established by this subsection is treated as an adopted |
|
tax rate. Before the fifth day after the establishment of a tax |
|
rate by this subsection, the governing body of the taxing unit must |
|
ratify the applicable tax rate in the manner required by Subsection |
|
(b). |
|
(d) The governing body of a taxing unit other than a school |
|
district may not adopt a tax rate that exceeds the lower of the |
|
rollback tax rate or the no-new-taxes [effective] tax rate |
|
calculated as provided by this chapter until the governing body has |
|
held two public hearings on the proposed tax rate and has otherwise |
|
complied with Section 26.06 and Section 26.065. The governing body |
|
of a taxing unit shall reduce a tax rate set by law or by vote of the |
|
electorate to the lower of the rollback tax rate or the no-new-taxes |
|
[effective] tax rate and may not adopt a higher rate unless it first |
|
complies with Section 26.06. |
|
(d-1) The governing body of a taxing unit may not hold a |
|
public hearing on a proposed tax rate or a public meeting to adopt a |
|
tax rate until the 14th day after the date the officer or employee |
|
designated by the governing body of the unit to calculate the |
|
no-new-taxes tax rate and the rollback tax rate for the unit |
|
electronically submits to the comptroller the information |
|
described by Section 5.092(c). |
|
(d-2) Notwithstanding Subsection (a), the governing body of |
|
a taxing unit other than a school district may not adopt a tax rate |
|
until: |
|
(1) the comptroller has included the information for |
|
the current tax year specified by Section 5.092 in the |
|
comptroller's property tax database; and |
|
(2) the county assessor-collector for each county in |
|
which all or part of the territory of the taxing unit is located has |
|
delivered the notice required by Section 26.04(e-2). |
|
(e-1) The governing body of a taxing unit that imposes an |
|
additional sales and use tax may not adopt a tax rate until the |
|
chief financial officer or auditor for the unit submits to the |
|
governing body of the unit a written certification that: |
|
(1) the amount of additional sales and use tax revenue |
|
that will be used to pay debt service has been deducted from the |
|
total amount published under Section 26.04(e)(3)(C) as required by |
|
Subsection (a)(1) of this section; and |
|
(2) if applicable, the amount by which the amount of |
|
additional sales and use tax revenue that will be generated by the |
|
additional sales and use tax in the current tax year as calculated |
|
under Section 26.041 exceeds the amount published under Section |
|
26.04(e)(3)(C) has been deducted from the amount needed to fund |
|
maintenance and operation expenditures of the unit for the next |
|
year as required by Subsection (a-1) of this section. |
|
(e-2) The comptroller shall adopt rules governing the form |
|
of the certification required by Subsection (e-1) and the manner in |
|
which it is required to be submitted. |
|
(g) Notwithstanding Subsection (a), the governing body of a |
|
school district that elects to adopt a tax rate before the adoption |
|
of a budget for the fiscal year that begins in the current tax year |
|
may adopt a tax rate for the current tax year before receipt of the |
|
certified appraisal roll for the school district if the chief |
|
appraiser of the appraisal district in which the school district |
|
participates has certified to the assessor for the school district |
|
an estimate of the taxable value of property in the school district |
|
as provided by Section 26.01(e). If a school district adopts a tax |
|
rate under this subsection, the no-new-taxes [effective] tax rate |
|
and the rollback tax rate of the district shall be calculated based |
|
on the certified estimate of taxable value. |
|
SECTION 18. Section 26.052(e), Tax Code, is amended to read |
|
as follows: |
|
(e) Public notice provided under Subsection (c) must |
|
specify: |
|
(1) the tax rate that the governing body proposes to |
|
adopt; |
|
(2) the date, time, and location of the meeting of the |
|
governing body of the taxing unit at which the governing body will |
|
consider adopting the proposed tax rate; and |
|
(3) if the proposed tax rate for the taxing unit |
|
exceeds the unit's no-new-taxes [effective] tax rate calculated as |
|
provided by Section 26.04, a statement substantially identical to |
|
the following: "The proposed tax rate would increase total taxes in |
|
(name of taxing unit) by (percentage by which the proposed tax rate |
|
exceeds the no-new-taxes [effective] tax rate)." |
|
SECTION 19. Sections 26.06(b), (c), (d), and (e), Tax Code, |
|
are amended to read as follows: |
|
(b) The notice of a public hearing 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. |
|
The notice must contain a statement in the following form: |
|
"NOTICE OF PUBLIC HEARING ON TAX INCREASE |
|
"The (name of the taxing unit) will hold two public hearings |
|
on a proposal to increase total tax revenues from properties on the |
|
tax roll in the preceding tax year by (percentage by which proposed |
|
tax rate exceeds lower of rollback tax rate or no-new-taxes |
|
[effective] tax rate calculated under this chapter) percent. Your |
|
individual taxes may increase at a greater or lesser rate, or even |
|
decrease, depending on the change in the taxable value of your |
|
property in relation to the change in taxable value of all other |
|
property and the tax rate that is adopted. |
|
"The first public hearing will be held on (date and time) at |
|
(meeting place). |
|
"The second public hearing will be held on (date and time) at |
|
(meeting place). |
|
"(Names of all members of the governing body, showing how |
|
each voted on the proposal to consider the tax increase or, if one |
|
or more were absent, indicating the absences.) |
|
"The average taxable value of a residence homestead in (name |
|
of taxing unit) last year was $____ (average taxable value of a |
|
residence homestead in the taxing unit for the preceding tax year, |
|
disregarding residence homestead exemptions available only to |
|
disabled persons or persons 65 years of age or older). Based on |
|
last year's tax rate of $____ (preceding year's adopted tax rate) |
|
per $100 of taxable value, the amount of taxes imposed last year on |
|
the average home was $____ (tax on average taxable value of a |
|
residence homestead in the taxing unit for the preceding tax year, |
|
disregarding residence homestead exemptions available only to |
|
disabled persons or persons 65 years of age or older). |
|
"The average taxable value of a residence homestead in (name |
|
of taxing unit) this year is $____ (average taxable value of a |
|
residence homestead in the taxing unit for the current tax year, |
|
disregarding residence homestead exemptions available only to |
|
disabled persons or persons 65 years of age or older). If the |
|
governing body adopts the no-new-taxes [effective tax] rate for |
|
this year of $____ (no-new-taxes [effective] tax rate) per $100 of |
|
taxable value, the amount of taxes imposed this year on the average |
|
home would be $____ (tax on average taxable value of a residence |
|
homestead in the taxing unit for the current tax year, disregarding |
|
residence homestead exemptions available only to disabled persons |
|
or persons 65 years of age or older). |
|
"If the governing body adopts the proposed tax rate of $____ |
|
(proposed tax rate) per $100 of taxable value, the amount of taxes |
|
imposed this year on the average home would be $____ (tax on the |
|
average taxable value of a residence in the taxing unit for the |
|
current year disregarding residence homestead exemptions available |
|
only to disabled persons or persons 65 years of age or older). |
|
"Members of the public are encouraged to attend the hearings |
|
and express their views." |
|
(c) The notice of a public hearing under this section may be |
|
delivered by mail to each property owner in the unit, or may be |
|
published in a newspaper. If the notice is published in a |
|
newspaper, it may not be in the part of the paper in which legal |
|
notices and classified advertisements appear. The [If the taxing
|
|
unit operates an Internet website, the] notice must be posted on the |
|
Internet website operated by the taxing unit from the date the |
|
notice is first published until the second public hearing is |
|
concluded. |
|
(d) At the public hearings the governing body shall announce |
|
the date, time, and place of the meeting at which it will vote on the |
|
proposed tax rate. After each hearing the governing body shall give |
|
notice of the meeting at which it will vote on the proposed tax rate |
|
and the notice shall be in the same form as prescribed by |
|
Subsections (b) and (c), except that it must state the following: |
|
"NOTICE OF TAX REVENUE INCREASE |
|
"The (name of the taxing unit) conducted public hearings on |
|
(date of first hearing) and (date of second hearing) on a proposal |
|
to increase the total tax revenues of the (name of the taxing unit) |
|
from properties on the tax roll in the preceding year by (percentage |
|
by which proposed tax rate exceeds lower of rollback tax rate or |
|
no-new-taxes [effective] tax rate calculated under this chapter) |
|
percent. |
|
"The total tax revenue proposed to be raised last year at last |
|
year's tax rate of (insert tax rate for the preceding year) for each |
|
$100 of taxable value was (insert total amount of taxes imposed in |
|
the preceding year). |
|
"The total tax revenue proposed to be raised this year at the |
|
proposed tax rate of (insert proposed tax rate) for each $100 of |
|
taxable value, excluding tax revenue to be raised from new property |
|
added to the tax roll this year, is (insert amount computed by |
|
multiplying proposed tax rate by the difference between current |
|
total value and new property value). |
|
"The total tax revenue proposed to be raised this year at the |
|
proposed tax rate of (insert proposed tax rate) for each $100 of |
|
taxable value, including tax revenue to be raised from new property |
|
added to the tax roll this year, is (insert amount computed by |
|
multiplying proposed tax rate by current total value). |
|
"The (governing body of the taxing unit) is scheduled to vote |
|
on the tax rate that will result in that tax increase at a public |
|
meeting to be held on (date of meeting) at (location of meeting, |
|
including mailing address) at (time of meeting). |
|
"The (governing body of the taxing unit) proposes to use the |
|
increase in total tax revenue for the purpose of (description of |
|
purpose of increase)." |
|
(e) The meeting to vote on the tax increase may not be |
|
earlier than the third day or later than the 14th day after the date |
|
of the second public hearing. The meeting must be held inside the |
|
boundaries of the taxing unit in a publicly owned building or, if a |
|
suitable publicly owned building is not available, in a suitable |
|
building to which the public normally has access. If the governing |
|
body does not adopt a tax rate that exceeds the lower of the |
|
rollback tax rate or the no-new-taxes [effective] tax rate by the |
|
14th day, it must give a new notice under Subsection (d) before it |
|
may adopt a rate that exceeds the lower of the rollback tax rate or |
|
the no-new-taxes [effective] tax rate. |
|
SECTION 20. Section 26.065(b), Tax Code, is amended to read |
|
as follows: |
|
(b) The taxing [If the taxing unit owns, operates, or
|
|
controls an Internet website, the] unit shall post notice of the |
|
public hearing on the Internet website owned, operated, or |
|
controlled by the unit continuously for at least seven days |
|
immediately before the public hearing on the proposed tax rate |
|
increase and at least seven days immediately before the date of the |
|
vote proposing the increase in the tax rate. |
|
SECTION 21. Sections 26.08(g), (n), and (p), Tax Code, are |
|
amended to read as follows: |
|
(g) In a school district that received distributions from an |
|
equalization tax imposed under former Chapter 18, Education Code, |
|
the no-new-taxes [effective] rate of that tax as of the date of the |
|
county unit system's abolition is added to the district's rollback |
|
tax rate. |
|
(n) For purposes of this section, the rollback tax rate of a |
|
school district whose maintenance and operations tax rate for the |
|
2005 tax year was $1.50 or less per $100 of taxable value is: |
|
(1) for the 2006 tax year, the sum of the rate that is |
|
equal to 88.67 percent of the maintenance and operations tax rate |
|
adopted by the district for the 2005 tax year, the rate of $0.04 per |
|
$100 of taxable value, and the district's current debt rate; and |
|
(2) for the 2007 and subsequent tax years, the lesser |
|
of the following: |
|
(A) the sum of the following: |
|
(i) the rate per $100 of taxable value that |
|
is equal to the product of the state compression percentage, as |
|
determined under Section 42.2516, Education Code, for the current |
|
year and $1.50; |
|
(ii) the rate of $0.04 per $100 of taxable |
|
value; |
|
(iii) the rate that is equal to the sum of |
|
the differences for the 2006 and each subsequent tax year between |
|
the adopted tax rate of the district for that year if the rate was |
|
approved at an election under this section and the rollback tax rate |
|
of the district for that year; and |
|
(iv) the district's current debt rate; or |
|
(B) the sum of the following: |
|
(i) the no-new-taxes [effective] |
|
maintenance and operations tax rate of the district as computed |
|
under Subsection (i) [or (k), as applicable]; |
|
(ii) the rate per $100 of taxable value that |
|
is equal to the product of the state compression percentage, as |
|
determined under Section 42.2516, Education Code, for the current |
|
year and $0.06; and |
|
(iii) the district's current debt rate. |
|
(p) Notwithstanding Subsections (i), (n), and (o), if for |
|
the preceding tax year a school district adopted a maintenance and |
|
operations tax rate that was less than the district's no-new-taxes |
|
[effective] maintenance and operations tax rate for that preceding |
|
tax year, the rollback tax rate of the district for the current tax |
|
year is calculated as if the district adopted a maintenance and |
|
operations tax rate for the preceding tax year that was equal to the |
|
district's no-new-taxes [effective] maintenance and operations tax |
|
rate for that preceding tax year. |
|
SECTION 22. Section 26.08(i), Tax Code, as effective |
|
September 1, 2017, is amended to read as follows: |
|
(i) For purposes of this section, the no-new-taxes |
|
[effective] maintenance and operations tax rate of a school |
|
district is the tax rate that, applied to the current total value |
|
for the district, would impose taxes in an amount that, when added |
|
to state funds that would be distributed to the district under |
|
Chapter 42, Education Code, for the school year beginning in the |
|
current tax year using that tax rate, would provide the same amount |
|
of state funds distributed under Chapter 42, Education Code, and |
|
maintenance and operations taxes of the district per student in |
|
weighted average daily attendance for that school year that would |
|
have been available to the district in the preceding year if the |
|
funding elements for Chapters 41 and 42, Education Code, for the |
|
current year had been in effect for the preceding year. |
|
SECTION 23. Section 26.16, Tax Code, is amended by amending |
|
Subsections (a) and (d) and adding Subsection (a-1) to read as |
|
follows: |
|
(a) Each county shall maintain an Internet website. The |
|
county assessor-collector for each county [that maintains an
|
|
Internet website] shall post on the Internet website maintained by |
|
[of] the county the following information for the most recent five |
|
tax years beginning with the 2012 tax year for each taxing unit all |
|
or part of the territory of which is located in the county: |
|
(1) the adopted tax rate; |
|
(2) the maintenance and operations rate; |
|
(3) the debt rate; |
|
(4) the no-new-taxes [effective] tax rate; |
|
(5) the no-new-taxes [effective] maintenance and |
|
operations rate; and |
|
(6) the rollback tax rate. |
|
(a-1) For purposes of Subsection (a), a reference to the |
|
no-new-taxes tax rate or the no-new-taxes maintenance and |
|
operations rate includes the equivalent effective tax rate or |
|
effective maintenance and operations rate for a preceding year. |
|
This subsection expires January 1, 2024. |
|
(d) The county assessor-collector shall post immediately |
|
below the table prescribed by Subsection (c) the following |
|
statement: |
|
"The county is providing this table of property tax rate |
|
information as a service to the residents of the county. Each |
|
individual taxing unit is responsible for calculating the property |
|
tax rates listed in this table pertaining to that taxing unit and |
|
providing that information to the county. |
|
"The adopted tax rate is the tax rate adopted by the governing |
|
body of a taxing unit. |
|
"The maintenance and operations rate is the component of the |
|
adopted tax rate of a taxing unit that will impose the amount of |
|
taxes needed to fund maintenance and operation expenditures of the |
|
unit for the following year. |
|
"The debt rate is the component of the adopted tax rate of a |
|
taxing unit that will impose the amount of taxes needed to fund the |
|
unit's debt service for the following year. |
|
"The no-new-taxes [effective tax] rate is the tax rate that |
|
would generate the same amount of revenue in the current tax year as |
|
was generated by a taxing unit's adopted tax rate in the preceding |
|
tax year from property that is taxable in both the current tax year |
|
and the preceding tax year. |
|
"The no-new-taxes [effective] maintenance and operations |
|
rate is the tax rate that would generate the same amount of revenue |
|
for maintenance and operations in the current tax year as was |
|
generated by a taxing unit's maintenance and operations rate in the |
|
preceding tax year from property that is taxable in both the current |
|
tax year and the preceding tax year. |
|
"The rollback tax rate is the highest tax rate a taxing unit |
|
may adopt before requiring voter approval at an election. In the |
|
case of a taxing unit other than a school district, the voters by |
|
petition may require that a rollback election be held if the unit |
|
adopts a tax rate in excess of the unit's rollback tax rate. In the |
|
case of a school district, an election will automatically be held if |
|
the district wishes to adopt a tax rate in excess of the district's |
|
rollback tax rate." |
|
SECTION 24. Section 321.106(e), Tax Code, is amended to |
|
read as follows: |
|
(e) If, in a municipality where a fire control, prevention, |
|
and emergency medical services district is composed of the whole |
|
municipality, a municipal sales and use tax or a municipal sales and |
|
use tax rate increase for the purpose of financing a fire control, |
|
prevention, and emergency medical services district is approved, |
|
the municipality is responsible for distributing to the district |
|
that portion of the municipal sales and use tax revenue received |
|
from the comptroller that is to be used for the purposes of |
|
financing the fire control, prevention, and emergency medical |
|
services district. Not later than the 10th day after the date the |
|
municipality receives money under this section from the |
|
comptroller, the municipality shall make the distribution in the |
|
proportion that the fire control, prevention, and emergency medical |
|
services portion of the tax rate bears to the total sales and use |
|
tax rate of the municipality. The amounts distributed to a fire |
|
control, prevention, and emergency medical services district are |
|
not considered to be sales and use tax revenue for the purpose of |
|
computations [property tax reduction and computation of the
|
|
municipal tax rate] under Section 26.041. |
|
SECTION 25. Section 321.108(f), Tax Code, is amended to |
|
read as follows: |
|
(f) If, in a municipality in which a crime control and |
|
prevention district is composed of the whole municipality, a |
|
municipal sales and use tax or a municipal sales and use tax rate |
|
increase for the purpose of financing a crime control and |
|
prevention district is approved, the municipality is responsible |
|
for distributing to the district that portion of the municipal |
|
sales and use tax revenue received from the comptroller that is to |
|
be used for the purposes of financing the crime control and |
|
prevention district. Not later than the 10th day after the date |
|
the municipality receives money under this section from the |
|
comptroller, the municipality shall make the distribution in the |
|
proportion that the crime control and prevention portion of the tax |
|
rate bears to the total sales and use tax rate of the |
|
municipality. The amounts distributed to a crime control and |
|
prevention district are not considered to be additional municipal |
|
sales and use tax revenue for the purpose of computations [property
|
|
tax reduction and computation of the municipal tax rate] under |
|
Section 26.041. |
|
SECTION 26. Section 323.105(f), Tax Code, is amended to |
|
read as follows: |
|
(f) If, in a county where a crime control and prevention |
|
district is composed of the whole county, a county sales and use tax |
|
or a county sales and use tax rate increase for the purpose of |
|
financing a crime control and prevention district is approved, the |
|
county is responsible for distributing to the district that portion |
|
of the county sales and use tax revenue received from the |
|
comptroller that is to be used for the purposes of financing the |
|
crime control and prevention district. Not later than the 10th day |
|
after the date the county receives funds under this section from the |
|
comptroller, the county shall make the distribution in the |
|
proportion that the crime control and prevention portion of the tax |
|
rate bears to the total sales and use tax rate of the county. The |
|
amounts distributed to a crime control and prevention district are |
|
not considered to be sales and use tax revenue for the purpose of |
|
computations [property tax reduction and computation of the county
|
|
tax rate] under Section 26.041, Tax Code. |
|
SECTION 27. Section 45.105(e), Education Code, is amended |
|
to read as follows: |
|
(e) The governing body of an independent school district |
|
that governs a junior college district under Subchapter B, Chapter |
|
130, in a county with a population of more than two million may |
|
dedicate a specific percentage of the local tax levy to the use of |
|
the junior college district for facilities and equipment or for the |
|
maintenance and operating expenses of the junior college district. |
|
To be effective, the dedication must be made by the governing body |
|
on or before the date on which the governing body adopts its tax |
|
rate for a year. The amount of local tax funds derived from the |
|
percentage of the local tax levy dedicated to a junior college |
|
district from a tax levy may not exceed the amount that would be |
|
levied by five percent of the no-new-taxes [effective] tax rate for |
|
the tax year calculated as provided by Section 26.04, Tax Code, on |
|
all property taxable by the school district. All real property |
|
purchased with these funds is the property of the school district, |
|
but is subject to the exclusive control of the governing body of the |
|
junior college district for as long as the junior college district |
|
uses the property for educational purposes. |
|
SECTION 28. Section 102.007(d), Local Government Code, is |
|
amended to read as follows: |
|
(d) An adopted budget must contain a cover page that |
|
includes: |
|
(1) one of the following statements in 18-point or |
|
larger type that accurately describes the adopted budget: |
|
(A) "This budget will raise more revenue from |
|
property taxes than last year's budget by an amount of (insert total |
|
dollar amount of increase), which is a (insert percentage increase) |
|
percent increase from last year's budget. The property tax revenue |
|
to be raised from new property added to the tax roll this year is |
|
(insert amount computed by multiplying the proposed tax rate by the |
|
value of new property added to the roll)."; |
|
(B) "This budget will raise less revenue from |
|
property taxes than last year's budget by an amount of (insert total |
|
dollar amount of decrease), which is a (insert percentage decrease) |
|
percent decrease from last year's budget. The property tax revenue |
|
to be raised from new property added to the tax roll this year is |
|
(insert amount computed by multiplying the proposed tax rate by the |
|
value of new property added to the roll)."; or |
|
(C) "This budget will raise the same amount of |
|
revenue from property taxes as last year's budget. The property tax |
|
revenue to be raised from new property added to the tax roll this |
|
year is (insert amount computed by multiplying the proposed tax |
|
rate by the value of new property added to the roll)."; |
|
(2) the record vote of each member of the governing |
|
body by name voting on the adoption of the budget; |
|
(3) the municipal property tax rates for the preceding |
|
fiscal year, and each municipal property tax rate that has been |
|
adopted or calculated for the current fiscal year, including: |
|
(A) the property tax rate; |
|
(B) the no-new-taxes [effective] tax rate; |
|
(C) the no-new-taxes [effective] maintenance and |
|
operations tax rate; |
|
(D) the rollback tax rate; and |
|
(E) the debt rate; and |
|
(4) the total amount of municipal debt obligations. |
|
SECTION 29. Section 111.008(d), Local Government Code, is |
|
amended to read as follows: |
|
(d) An adopted budget must contain a cover page that |
|
includes: |
|
(1) one of the following statements in 18-point or |
|
larger type that accurately describes the adopted budget: |
|
(A) "This budget will raise more revenue from |
|
property taxes than last year's budget by an amount of (insert total |
|
dollar amount of increase), which is a (insert percentage increase) |
|
percent increase from last year's budget. The property tax revenue |
|
to be raised from new property added to the tax roll this year is |
|
(insert amount computed by multiplying the proposed tax rate by the |
|
value of new property added to the roll)."; |
|
(B) "This budget will raise less revenue from |
|
property taxes than last year's budget by an amount of (insert total |
|
dollar amount of decrease), which is a (insert percentage decrease) |
|
percent decrease from last year's budget. The property tax revenue |
|
to be raised from new property added to the tax roll this year is |
|
(insert amount computed by multiplying the proposed tax rate by the |
|
value of new property added to the roll)."; or |
|
(C) "This budget will raise the same amount of |
|
revenue from property taxes as last year's budget. The property tax |
|
revenue to be raised from new property added to the tax roll this |
|
year is (insert amount computed by multiplying the proposed tax |
|
rate by the value of new property added to the roll)."; |
|
(2) the record vote of each member of the |
|
commissioners court by name voting on the adoption of the budget; |
|
(3) the county property tax rates for the preceding |
|
fiscal year, and each county property tax rate that has been adopted |
|
or calculated for the current fiscal year, including: |
|
(A) the property tax rate; |
|
(B) the no-new-taxes [effective] tax rate; |
|
(C) the no-new-taxes [effective] maintenance and |
|
operations tax rate; |
|
(D) the rollback tax rate; and |
|
(E) the debt rate; and |
|
(4) the total amount of county debt obligations. |
|
SECTION 30. Section 111.039(d), Local Government Code, is |
|
amended to read as follows: |
|
(d) An adopted budget must contain a cover page that |
|
includes: |
|
(1) one of the following statements in 18-point or |
|
larger type that accurately describes the adopted budget: |
|
(A) "This budget will raise more revenue from |
|
property taxes than last year's budget by an amount of (insert total |
|
dollar amount of increase), which is a (insert percentage increase) |
|
percent increase from last year's budget. The property tax revenue |
|
to be raised from new property added to the tax roll this year is |
|
(insert amount computed by multiplying the proposed tax rate by the |
|
value of new property added to the roll)."; |
|
(B) "This budget will raise less revenue from |
|
property taxes than last year's budget by an amount of (insert total |
|
dollar amount of decrease), which is a (insert percentage decrease) |
|
percent decrease from last year's budget. The property tax revenue |
|
to be raised from new property added to the tax roll this year is |
|
(insert amount computed by multiplying the proposed tax rate by the |
|
value of new property added to the roll)."; or |
|
(C) "This budget will raise the same amount of |
|
revenue from property taxes as last year's budget. The property tax |
|
revenue to be raised from new property added to the tax roll this |
|
year is (insert amount computed by multiplying the proposed tax |
|
rate by the value of new property added to the roll)."; |
|
(2) the record vote of each member of the |
|
commissioners court by name voting on the adoption of the budget; |
|
(3) the county property tax rates for the preceding |
|
fiscal year, and each county property tax rate that has been adopted |
|
or calculated for the current fiscal year, including: |
|
(A) the property tax rate; |
|
(B) the no-new-taxes [effective] tax rate; |
|
(C) the no-new-taxes [effective] maintenance and |
|
operations tax rate; |
|
(D) the rollback tax rate; and |
|
(E) the debt rate; and |
|
(4) the total amount of county debt obligations. |
|
SECTION 31. Section 111.068(c), Local Government Code, is |
|
amended to read as follows: |
|
(c) An adopted budget must contain a cover page that |
|
includes: |
|
(1) one of the following statements in 18-point or |
|
larger type that accurately describes the adopted budget: |
|
(A) "This budget will raise more revenue from |
|
property taxes than last year's budget by an amount of (insert total |
|
dollar amount of increase), which is a (insert percentage increase) |
|
percent increase from last year's budget. The property tax revenue |
|
to be raised from new property added to the tax roll this year is |
|
(insert amount computed by multiplying the proposed tax rate by the |
|
value of new property added to the roll)."; |
|
(B) "This budget will raise less revenue from |
|
property taxes than last year's budget by an amount of (insert total |
|
dollar amount of decrease), which is a (insert percentage decrease) |
|
percent decrease from last year's budget. The property tax revenue |
|
to be raised from new property added to the tax roll this year is |
|
(insert amount computed by multiplying the proposed tax rate by the |
|
value of new property added to the roll)."; or |
|
(C) "This budget will raise the same amount of |
|
revenue from property taxes as last year's budget. The property tax |
|
revenue to be raised from new property added to the tax roll this |
|
year is (insert amount computed by multiplying the proposed tax |
|
rate by the value of new property added to the roll)."; |
|
(2) the record vote of each member of the |
|
commissioners court by name voting on the adoption of the budget; |
|
(3) the county property tax rates for the preceding |
|
fiscal year, and each county property tax rate that has been adopted |
|
or calculated for the current fiscal year, including: |
|
(A) the property tax rate; |
|
(B) the no-new-taxes [effective] tax rate; |
|
(C) the no-new-taxes [effective] maintenance and |
|
operations tax rate; |
|
(D) the rollback tax rate; and |
|
(E) the debt rate; and |
|
(4) the total amount of county debt obligations. |
|
SECTION 32. Sections 140.010(a), (d), and (e), Local |
|
Government Code, are amended to read as follows: |
|
(a) In this section, "no-new-taxes ["effective] tax rate" |
|
and "rollback tax rate" mean the no-new-taxes [effective] tax rate |
|
and rollback tax rate of a county or municipality, as applicable, as |
|
calculated under Chapter 26, Tax Code. |
|
(d) A county or municipality that proposes a property tax |
|
rate that does not exceed the lower of the no-new-taxes [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 by the |
|
governing body of (insert name of county or municipality). |
|
PROPOSED TAX RATE $______ per $100 |
|
PRECEDING YEAR'S TAX RATE $______ per $100 |
|
NO-NEW-TAXES [EFFECTIVE TAX] RATE $______ per $100 |
|
"The no-new-taxes [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. |
|
"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 no-new-taxes [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 no-new-taxes |
|
[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 |
|
NO-NEW-TAXES [EFFECTIVE TAX] RATE $______ per $100 |
|
ROLLBACK TAX RATE $______ per $100 |
|
"The no-new-taxes [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)." |
|
SECTION 33. The following provisions are repealed: |
|
(1) Section 26.03, Tax Code; |
|
(2) Sections 26.041(a), (b), (c), and (e), Tax Code; |
|
and |
|
(3) Section 26.045, Tax Code. |
|
SECTION 34. (a) Not later than September 1, 2019, the |
|
comptroller shall appoint the members of an advisory group to |
|
provide to the comptroller advice and assistance regarding the |
|
creation and operation of the property tax database required by |
|
Section 5.092, Tax Code, as added by this Act, and related matters. |
|
The advisory group is composed of 13 members as follows: |
|
(1) one person who is an employee of the office of the |
|
lieutenant governor; |
|
(2) one person who is an employee of the office of the |
|
speaker of the house of representatives; |
|
(3) four persons who are county tax |
|
assessor-collectors; |
|
(4) two persons who are assessors or collectors for |
|
taxing units but are not county tax assessor-collectors; |
|
(5) two persons who are chief appraisers of appraisal |
|
districts; |
|
(6) one person who is a financial officer or auditor of |
|
a municipality; |
|
(7) one person who is a financial officer or auditor of |
|
a county; and |
|
(8) one person who is a representative of water |
|
districts. |
|
(b) The advisory group is abolished and this section expires |
|
December 31, 2021. |
|
SECTION 35. The comptroller shall comply with Sections |
|
5.07(f) and 5.092, Tax Code, as added by this Act, not later than |
|
June 1, 2020. |
|
SECTION 36. (a) Except as provided by Subsections (b), (c), |
|
and (d) of this section, this Act takes effect January 1, 2018. |
|
(b) The following provisions take effect December 1, 2017: |
|
(1) Section 5.091, Tax Code, as amended by this Act; |
|
(2) Section 34 of this Act; and |
|
(3) Section 26.065(b), Tax Code, as amended by this |
|
Act. |
|
(c) The following provisions take effect September 1, 2019: |
|
(1) Section 5.07(f), Tax Code, as added by this Act; |
|
and |
|
(2) Section 5.092, Tax Code, as added by this Act. |
|
(d) The following provisions take effect January 1, 2020: |
|
(1) Sections 25.19(b) and (i), Tax Code, as amended by |
|
this Act; |
|
(2) Sections 26.04(d-1) and (e-2), Tax Code, as added |
|
by this Act; |
|
(3) Section 26.04(g), Tax Code, as amended by this |
|
Act; and |
|
(4) Sections 26.05(d-1) and (d-2), Tax Code, as added |
|
by this Act. |