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A BILL TO BE ENTITLED
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AN ACT
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relating to the provision to a property owner by certain tax |
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officials of certain information regarding the ad valorem taxes |
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imposed on the owner's property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 1.085(e) and (g), Tax Code, are amended |
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to read as follows: |
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(e) The comptroller by rule: |
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(1) shall prescribe acceptable media, formats, |
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content, and methods for the electronic transmission of notices |
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required by Section 25.19 or given under Section 25.191; and |
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(2) may prescribe acceptable media, formats, content, |
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and methods for the electronic transmission of other notices, |
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renditions, and applications. |
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(g) Notwithstanding Subsection (a), if a property owner |
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whose property is included in 25 or more accounts in the appraisal |
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records of the appraisal district requests the chief appraiser to |
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enter into an agreement for the delivery of the notice required by |
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Section 25.19 or a notice given under Section 25.191 in an |
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electronic format, the chief appraiser must enter into an agreement |
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under this section for that purpose if the appraisal district is |
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located in a county that has a population of more than 200,000. If |
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the chief appraiser must enter into an agreement under this |
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subsection, the chief appraiser shall deliver the notice in |
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accordance with an electronic medium, format, content, and method |
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prescribed by the comptroller under Subsection (e). If the |
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comptroller has not prescribed the media, format, content, and |
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method applicable to the notice, the chief appraiser may determine |
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the medium, format, content, and method to be used. |
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SECTION 2. Section 25.19, Tax Code, is amended by adding |
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Subsections (b-3), (b-4), (b-5), (b-6), and (b-7) to read as |
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follows: |
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(b-3) Subsections (b-4), (b-5), (b-6), and (b-7) apply only |
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to a notice required by Subsection (a) that: |
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(1) includes the information described by Subsection |
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(b)(5); and |
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(2) is for property that is located in a school |
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district that, for the school year beginning in the current tax |
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year, has entered into an agreement with the commissioner of |
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education to purchase average daily attendance credits as provided |
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by Subchapter D, Chapter 41, Education Code, in an amount |
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sufficient, in combination with any other actions taken under that |
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chapter, to reduce the school district's wealth per student to a |
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level that is equal to or less than the equalized wealth level as |
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determined by the commissioner of education under that chapter. |
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(b-4) In addition to any other information required by this |
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section, the notice must include a statement in the following form: |
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"Your local school district property taxes are estimated |
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based on the tax rate for the preceding year to be $____. Of those |
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estimated taxes, it is estimated that: |
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"$____ will be used by the school district to fund |
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maintenance and operations of the school district; |
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"$____ will be used by the school district to pay for |
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facilities; and |
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"$____ will be paid by the school district to the state. |
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"For the preceding year: |
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"$____ was used by the school district to fund maintenance |
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and operations of the school district; |
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"$____ was used by the school district to pay for facilities; |
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and |
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"$____ was paid by the school district to the state. |
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"For the year preceding the preceding year: |
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"$____ was used by the school district to fund maintenance |
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and operations of the school district; |
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"$____ was used by the school district to pay for facilities; |
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and |
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"$____ was paid by the school district to the state." |
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(b-5) The chief appraiser shall compute for the current tax |
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year the estimate of the amount of taxes to be imposed by the school |
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district on the property to fund maintenance and operations of the |
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school district and to pay for facilities based on the tax rates |
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adopted by the school district under Sections 26.05(a)(2) and (1), |
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respectively, for the preceding tax year. The chief appraiser |
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shall compute for the current tax year the estimate of the amount of |
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taxes to be imposed by the school district on the property that are |
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to be paid to the state by: |
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(1) multiplying the estimate of the amount of taxes |
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for maintenance and operations to be imposed by the school district |
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on the property for the current tax year by the percentage of the |
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estimate of the amount of taxes for maintenance and operations to be |
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imposed by the school district for the current tax year that the |
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school district is required to pay under the agreement for the |
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school year beginning in the current tax year to purchase average |
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daily attendance credits; and |
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(2) dividing the amount computed under Subdivision (1) |
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by 100. |
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(b-6) The chief appraiser shall compute for the preceding |
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two tax years the amount of taxes imposed by the school district on |
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the property to fund maintenance and operations of the school |
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district and to pay for facilities as well as the amount of taxes |
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imposed by the school district that were used to pay the state in |
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the manner provided by Subsection (b-5) but based on the tax rates |
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actually adopted by the school district for each of those years. |
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(b-7) The school district, on request of the chief |
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appraiser, shall provide the chief appraiser any information |
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necessary to perform the calculations described by Subsections |
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(b-5) and (b-6). |
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SECTION 3. Chapter 25, Tax Code, is amended by adding |
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Section 25.191 to read as follows: |
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Sec. 25.191. NOTICE OF TAXES ACTUALLY IMPOSED ON PROPERTY |
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BY TAXING UNITS. (a) As an alternative to including in a notice to |
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a property owner required by Section 25.19(a) the information |
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described by Section 25.19(b)(5), if applicable, or in addition to |
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including that information in that notice, the chief appraiser may, |
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after each of the taxing units that tax the property has adopted a |
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tax rate for the current tax year, provide a notice to the property |
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owner of the taxes actually imposed on the property by the taxing |
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units. |
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(b) Section 25.19(h) applies to a notice given under this |
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section in the same manner as that subsection applies to a notice |
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given under Section 25.19(a) or (g). |
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(c) Subsections (d), (e), (f), and (g) apply only to a |
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notice given under this section that is for property that is |
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located in a school district that, for the school year beginning in |
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the current tax year, has entered into an agreement with the |
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commissioner of education to purchase average daily attendance |
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credits as provided by Subchapter D, Chapter 41, Education Code, in |
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an amount sufficient, in combination with any other actions taken |
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under that chapter, to reduce the school district's wealth per |
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student to a level that is equal to or less than the equalized |
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wealth level as determined by the commissioner of education under |
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that chapter. |
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(d) In addition to any other information required by this |
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section, the notice must include a statement in the following form: |
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"Your local school district property taxes are $____. Of |
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those taxes: |
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"$____ will be used by the school district to fund |
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maintenance and operations of the school district; |
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"$____ will be used by the school district to pay for |
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facilities; and |
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"$____ will be paid by the school district to the state. |
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"For the preceding year: |
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"$____ was used by the school district to fund maintenance |
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and operations of the school district; |
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"$____ was used by the school district to pay for facilities; |
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and |
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"$____ was paid by the school district to the state. |
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"For the year preceding the preceding year: |
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"$____ was used by the school district to fund maintenance |
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and operations of the school district; |
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"$____ was used by the school district to pay for facilities; |
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and |
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"$____ was paid by the school district to the state." |
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(e) The chief appraiser shall compute for the current tax |
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year the amount of taxes imposed by the school district on the |
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property to fund maintenance and operations of the school district |
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and to pay for facilities based on the tax rates adopted by the |
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school district under Sections 26.05(a)(2) and (1), respectively, |
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for the current tax year. The chief appraiser shall compute for the |
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current tax year the amount of taxes imposed by the school district |
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on the property that are to be paid to the state by: |
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(1) multiplying the amount of taxes for maintenance |
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and operations imposed by the school district on the property for |
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the current tax year by the percentage of the amount of taxes for |
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maintenance and operations imposed by the school district for the |
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current tax year that the school district is required to pay under |
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the agreement for the school year beginning in the current tax year |
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to purchase average daily attendance credits; and |
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(2) dividing the amount computed under Subdivision (1) |
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by 100. |
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(f) The chief appraiser shall compute for the preceding two |
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tax years the amount of taxes imposed by the school district on the |
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property to fund maintenance and operations of the school district |
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and to pay for facilities as well as the amount of taxes imposed by |
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the school district that were used to pay the state in the manner |
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provided by Subsection (e) but based on the tax rates adopted by the |
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school district for each of those years. |
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(g) The school district, on request of the chief appraiser, |
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shall provide the chief appraiser any information necessary to |
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perform the calculations described by Subsections (e) and (f). |
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SECTION 4. Section 31.01, Tax Code, is amended by adding |
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Subsections (d-2), (d-3), (d-4), and (d-5) to read as follows: |
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(d-2) This subsection and Subsections (d-3), (d-4), and |
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(d-5) apply only to a school district that, for the school year |
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beginning in the current tax year, has entered into an agreement |
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with the commissioner of education to purchase average daily |
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attendance credits as provided by Subchapter D, Chapter 41, |
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Education Code, in an amount sufficient, in combination with any |
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other actions taken under that chapter, to reduce the school |
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district's wealth per student to a level that is equal to or less |
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than the equalized wealth level as determined by the commissioner |
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of education under that chapter. In addition to any other |
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information required by this section, the tax bill or the separate |
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statement must include a statement in the following form: |
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"Your local school district property taxes are $____. Of |
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those taxes: |
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"$____ will be used by the school district to fund |
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maintenance and operations of the school district; |
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"$____ will be used by the school district to pay for |
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facilities; and |
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"$____ will be paid by the school district to the state. |
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"For the preceding year: |
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"$____ was used by the school district to fund maintenance |
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and operations of the school district; |
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"$____ was used by the school district to pay for facilities; |
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and |
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"$____ was paid by the school district to the state. |
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"For the year preceding the preceding year: |
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"$____ was used by the school district to fund maintenance |
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and operations of the school district; |
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"$____ was used by the school district to pay for facilities; |
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and |
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"$____ was paid by the school district to the state." |
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(d-3) The assessor for the school district shall compute for |
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the current tax year the amount of taxes imposed by the school |
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district on the property to fund maintenance and operations of the |
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school district and to pay for facilities based on the tax rates |
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adopted by the school district under Sections 26.05(a)(2) and (1), |
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respectively, for the current tax year. The assessor shall compute |
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for the current tax year the amount of taxes imposed by the school |
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district on the property that are to be paid to the state by: |
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(1) multiplying the amount of taxes for maintenance |
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and operations imposed by the school district on the property for |
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the current tax year by the percentage of the amount of taxes for |
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maintenance and operations imposed by the school district for the |
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current tax year that the school district is required to pay under |
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the agreement for the school year beginning in the current tax year |
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to purchase average daily attendance credits; and |
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(2) dividing the amount computed under Subdivision (1) |
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by 100. |
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(d-4) The assessor for the school district shall compute for |
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the preceding two tax years the amount of taxes imposed by the |
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school district on the property to fund maintenance and operations |
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of the school district and to pay for facilities as well as the |
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amount of taxes imposed by the school district that were used to pay |
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the state in the manner provided by Subsection (d-3) but based on |
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the tax rates adopted by the school district for each of those |
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years. |
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(d-5) The school district, on request of the assessor for |
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the school district, shall provide the assessor any information |
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necessary to perform the calculations described by Subsections |
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(d-3) and (d-4). |
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SECTION 5. (a) Section 25.19, Tax Code, as amended by this |
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Act, and Section 25.191, Tax Code, as added by this Act, apply only |
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to a notice for a tax year beginning on or after the effective date |
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of this Act. A notice for a tax year beginning before the effective |
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date of this Act is governed by the law in effect immediately before |
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the effective date of this Act, and that law is continued in effect |
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for that purpose. |
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(b) Section 31.01, Tax Code, as amended by this Act, applies |
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only to a bill for ad valorem taxes imposed for a tax year beginning |
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on or after the effective date of this Act. A bill for ad valorem |
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taxes imposed for a tax year beginning before the effective date of |
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this Act is governed by the law in effect immediately before the |
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effective date of this Act, and that law is continued in effect for |
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that purpose. |
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SECTION 6. This Act takes effect January 1, 2018. |