By: Bettencourt S.B. No. 2239

A BILL TO BE ENTITLED

AN ACT

relating to ad valorem taxation.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 5.07, Tax Code, is amended by adding Subsection (f) to read as follows:

(f) The comptroller shall prescribe the form of the worksheets to be used by the designated officer or employee of each taxing unit in calculating the no-new-taxes rate and rollback tax rate for the unit as required by Chapter 26. The form must be in an electronic format and be capable of:

(1) being completed electronically;

(2) performing calculations automatically based on the data entered by the designated officer or employee;

(3) being certified by the designated officer or employee after completion; and

(4) being submitted electronically to the comptroller on completion and certification.

SECTION 2. Section 5.091, Tax Code, is amended to read as follows:

Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the comptroller shall prepare a list that includes the total tax rate imposed by each taxing unit in this state[, other than a school district, if the tax rate is reported to the comptroller,] for the year [preceding the year] in which the list is prepared. The comptroller shall list the tax rates alphabetically according to:

(1) the county or counties in which each taxing unit is located; and

(2) the name of each taxing unit [in descending order].

(b) Not later than January 1 [December 31] of the following [each] year, the comptroller shall publish on the comptroller's Internet website the list required by Subsection (a).

SECTION 3. Chapter 5, Tax Code, is amended by adding Section 5.092 to read as follows:

Sec. 5.092. STATEWIDE DATABASE OF OTHER PROPERTY-TAX-RELATED INFORMATION. (a) The comptroller shall create and maintain a property tax database that:

(1) contains information that is provided by designated officers or employees of taxing units in the manner required by the comptroller;

(2) is continuously updated as preliminary and revised data become available to and are provided by the designated officers or employees of taxing units;

(3) is accessible to the public; and

(4) is searchable by property address.

(b) The database must include, with respect to each property listed on an appraisal roll:

(1) the property's identification number;

(2) the property's market value;

(3) the property's taxable value;

(4) the name of each taxing unit in which the property is located;

(5) for each taxing unit other than a school district in which the property is located:

(A) the no-new-taxes rate; and

(B) the rollback tax rate;

(6) for each school district in which the property is located:

(A) the rate to maintain the same amount of state and local revenue per weighted student that the district received in the school year beginning in the preceding tax year; and

(B) the rollback tax rate;

(7) the tax rate proposed by the governing body of each taxing unit in which the property is located;

(8) for each taxing unit other than a school district in which the property is located, the taxes that would be imposed on the property if the unit adopted a tax rate equal to:

(A) the no-new-taxes rate; and

(B) the proposed tax rate;

(9) for each school district in which the property is located, the taxes that would be imposed on the property if the unit adopted a tax rate equal to:

(A) the rate to maintain the same amount of state and local revenue per weighted student that the district received in the school year beginning in the preceding tax year; and

(B) the proposed tax rate;

(10) for each taxing unit other than a school district in which the property is located, the difference between the amount calculated under Subdivision (8)(A) and the amount calculated under Subdivision (8)(B);

(11) for each school district in which the property is located, the difference between the amount calculated under Subdivision (9)(A) and the amount calculated under Subdivision (9)(B);

(12) the date and location of each public hearing, if applicable, on the proposed tax rate to be held by the governing body of each taxing unit in which the property is located; and

(13) the date and location of the public meeting in which the tax rate will be adopted to be held by the governing body of each taxing unit in which the property is located.

(c) The database must provide a link to the information posted under Section 26.17 on the Internet website of each taxing unit in which the property is located.

(d) The officer or employee designated by the governing body of each taxing unit to calculate the no-new-taxes rate and the rollback tax rate for the unit must electronically submit to the comptroller:

(1) the information described by Subsection (b) as the information becomes available; and

(2) the worksheets prepared under Section 26.04(d-1) at the same time the officer or employee submits the tax rates to the governing body of the unit under Section 26.04(e).

(e) The comptroller shall deliver by e-mail to the designated officer or employee confirmation of receipt of the worksheets submitted under Subsection (d)(2). The comptroller shall incorporate the worksheets into the database and make them available to the public not later than the third day after the date the comptroller receives them.

SECTION 4. Sections 25.19(b) and (i), Tax Code, are amended to read as follows:

(b) The chief appraiser shall separate real from personal property and include in the notice for each:

(1) a list of the taxing units in which the property is taxable;

(2) the appraised value of the property in the preceding year;

(3) the taxable value of the property in the preceding year for each taxing unit taxing the property;

(4) the appraised value of the property for the current year, the kind and amount of each exemption and partial exemption, if any, approved for the property for the current year and for the preceding year, and, if an exemption or partial exemption that was approved for the preceding year was canceled or reduced for the current year, the amount of the exemption or partial exemption canceled or reduced;

(5) [if the appraised value is greater than it was in the preceding year, the amount of tax that would be imposed on the property on the basis of the tax rate for the preceding year;

[(6)] in italic typeface, the following statement: "The Texas Legislature does not set the amount of your local taxes. Your property tax burden is decided by your locally elected officials, and all inquiries concerning your taxes should be directed to those officials";

(6) [(7)] a detailed explanation of the time and procedure for protesting the value;

(7) [(8)] the date and place the appraisal review board will begin hearing protests; and

(8) [(9)] a brief explanation that the governing body of each taxing unit decides whether or not taxes on the property will increase and the appraisal district only determines the value of the property.

(i) Delivery with a notice required by Subsection (a) or (g) of a copy of the pamphlet published by the comptroller under Section 5.06 or a copy of the notice published by the chief appraiser under Section 41.70 is sufficient to comply with the requirement that the notice include the information specified by Subsection (b)(6) [(b)(7)] or (g)(3), as applicable.

SECTION 5. Section 26.012(7), Tax Code, is amended to read as follows:

(7) "Debt" means a bond, warrant, certificate of obligation, or other evidence of indebtedness owed by a taxing unit that has been approved at an election and is payable solely from property taxes in installments over a period of more than one year, not budgeted for payment from maintenance and operations funds, and secured by a pledge of property taxes, or a payment made under contract to secure indebtedness of a similar nature issued by another political subdivision on behalf of the taxing unit.

SECTION 6. Chapter 26, Tax Code, is amended by adding Section 26.031 to read as follows:

Sec. 26.031. EFFECTIVE AND ROLLBACK TAX RATES OF A TAXING UNIT OTHER THAN A SCHOOL DISTRICT.

(a) An officer or employee designated by the governing body of a taxing unit other than a school district shall calculate the no-new-taxes rate and the rollback tax rate for the unit using the electronic, fillable form or forms promulgated by the comptroller under Section 5.07.

(b) The no-new-taxes rate of a taxing unit other than a school district is determined by the following formula:

(Prior year) Tax levy, adjusted for lost value

divided by (Current year) Taxable value, adjusted for new value

equals (Current year) No-new-taxes rate

(c) The rollback tax rate of a taxing unit other than a school district is determined by the following formula:

(Current year) No-new-taxes maintenance & operations rate

plus 4% of (Current year) No-new-taxes maintenance & operations rate

plus Current year debt rate

plus Adjustment for criminal justice mandate

plus Adjustment for indigent health care

minus Adjustment for additional sales tax

equals (Current year) Rollback tax rate

(d) The no-new-taxes rate for a county is the sum of the no-new-taxes 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.

(e) 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 rate and rollback tax rate under this section.

(f) Notwithstanding Section 26.012, in this section:

(1) "Actual collection rate" means the total amount of taxes levied in a tax year, divided by the total amount of tax revenue, including delinquent taxes, penalty and interest, collected between July 1 of the tax year and June 30 of the following tax year, expressed as a percentage. If the actual collection rate exceeds 100%, the rate shall not be reduced to 100%.

(2) "Adjustment for additional sales tax" is the amount determined under Section 26.041, divided by the current year total taxable value for rollback calculation.

(3) "Adjustment for criminal justice mandate " is the amount determined under Section 26.044.

(4) "Adjustment for indigent health care" is the amount determined under Section 26.0441.

(5) "Average collection rate" means the average of the actual collection rate for all taxes levied by the taxing unit for the three years immediately preceding the current year.

(6) "Current year total taxable value" means the sum of:

(A) the total taxable value of property listed on the certified appraisal roll for the current year, including all appraisal roll supplements and corrections, as of the date of the calculation. Appraisal roll corrections include any adjustments to taxable value resulting from final court decisions regardless of whether the appraisal roll has been corrected under Section 42.41 as of the date of calculation;

(B) the taxable value of properties under protest that are included on the list prepared by the chief appraiser under Section 26.01(c). For purposes of this subdivision, taxable value means the taxable value as determined by the appraisal district and does not mean a lower value claimed by the property owner or estimated by the chief appraiser;

(C) the taxable value of properties known to the chief appraiser that are included on the list prepared by the chief appraiser under Section 26.01(d). For purposes of this subdivision, taxable value means the taxable value as determined by the appraisal district and does not mean a lower value claimed by the property owner or estimated by the chief appraiser; and

(D) for counties, the value of rolling stock certified to the county tax assessor-collector by the comptroller under Section 24.38.

(7) "Current year taxable value of homesteads subject to tax limitation" means the taxable value of homesteads that qualified for a tax limitation as provided by Section 11.261 for the current year.

(8) "Current year taxable value of new improvements" means the sum of:

(A) the taxable value of new improvements to real property that were not on the appraisal roll for the prior year;

(B) the taxable value of real property that is taxable in the current year but was not taxable in whole or in part in the prior year because the real property was subject to a tax abatement agreement, less the value of the real property that was taxable in the prior year.

(9) "Current year taxable value of property annexed" means the taxable value of real property and personal property located in territory annexed to the taxing unit after January 1 of the prior year.

(10) "Current year debt rate" of a taxing unit other than a school district is determined by the following formula:

(Current year) Debt service

plus Excess collections

equals (Current year) Adjusted debt

multiplied by (Current year) Average collection rate

equals (Current year) Debt adjusted for collection rate

divided by Current year total taxable value for rollback calculation

Equals (Current year) Debt tax rate

(11) "Current year total taxable value for rollback calculation" means current year total taxable value, minus current year taxable value of homesteads subject to tax limitation.

(12) "No-new-taxes maintenance & operations rate" of a taxing unit other than a school district is determined by the following formula:

(Prior year) Maintenance & operations tax rate

divided by (Prior year) Adopted tax rate

equals Percentage of (prior year) tax levy attributable to maintenance & operations

multiplied by No-new-taxes rate for current year

equals No-new-taxes maintenance & operations rate for current year

(13) "Prior year total taxable value" means the total taxable value of property listed on the certified appraisal roll for the prior year, including all appraisal roll supplements and corrections, as of the date of the calculation. Appraisal roll corrections include any adjustments to taxable value resulting from final court decisions regardless of whether the appraisal roll has been corrected under Section 42.41 as of the date of calculation.

(14) "Prior year taxable value in excess of new special appraisal" means, for real property that has qualified for special appraisal under Chapter 23 for the first time in the current year, the taxable value of the property in the prior year minus the taxable value of the property under Chapter 23 in the current year.

(15) "Prior year taxable value of homesteads subject to tax limitation" means the taxable value of homesteads that qualified for a tax limitation as provided by Section 11.261 for the prior year.

(16) "Prior year taxable value of newly-exempt real property" means the sum of:

(A) for real property that is wholly exempt for the first time in the current year, the taxable value of the real property for the prior year; and

(B) for real property that is partially exempt in the current year, the amount of the property's value exempt in the current year minus the amount of the property's value exempt in the prior year.

(17) "Prior year taxable value of property de-annexed" means the taxable value of property that was taxable in the prior year but is not taxable in the current year because the property is located in territory that ceased to be a part of the taxing unit after January 1 of the prior year.

(18) "Tax levy, adjusted for lost value" of a taxing unit other than a school district is determined by the following formula:

Prior year total taxable value

minus Prior year taxable value of homesteads subject to tax limitation

minus Prior year total taxable value of property de-annexed

minus Prior year total taxable value of newly-exempt property

minus Prior year total taxable value in excess of new special appraisal

equals Prior year total taxable value, adjusted for lost value

divided by 100

multiplied by (Prior year) Tax rate

equals (Prior year) Tax levy, adjusted for lost value

(19) "Taxable value, adjusted for new value" of a taxing unit other than a school district is determined by the following formula:

Current year total taxable value

minus Current year taxable value of homesteads subject to tax limitation

minus Current year taxable value of property annexed

minus Current year taxable value of new improvements

equals (Current year) Taxable value, adjusted for new value

SECTION 7. The heading to Section 26.04, Tax Code, is amended to read as follows:

Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; EFFECTIVE AND ROLLBACK TAX RATES OF A SCHOOL DISTRICT.

SECTION 8. Section 26.04, Tax Code, is amended by amending Subsections (c), (f) and (g) and by adding Subsections (d-1), (d-2), (d-3), (d-4) and (e-2) to read as follows:

(c) An officer or employee designated by the governing body of a school district shall calculate the effective tax rate and the rollback tax rate for the unit, where:

(1) "Effective tax rate" means a rate expressed in dollars per $100 of taxable value calculated according to the following formula: EFFECTIVE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)

; and

(2) "Rollback tax rate" means a rate expressed in dollars per $100 of taxable value calculated according to the following formula: ROLLBACK TAX RATE = (EFFECTIVE MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT RATE

(d-1) The designated officer or employee shall use the worksheet forms prescribed by the comptroller under Section 5.07(f) in calculating the no-new-taxes rate and the rollback tax rate.

(d-2) The designated officer or employee shall submit the worksheets to:

(1) the chief appraiser of the appraisal district in which the taxing unit is located; and

(2) the chief financial officer or the auditor for the taxing unit.

(d-3) The designated officer or employee may not submit the no-new-taxes rate and the rollback tax rate to the governing body of the taxing unit and the governing body of the unit may not adopt a tax rate until:

(1) the chief appraiser submits to the governing body of the unit a written certification that the values used in the calculations are the same as the values shown in the unit's appraisal roll; and

(2) the chief financial officer or the auditor for the unit submits to the governing body of the unit a written certification that the rollback tax rate has been calculated correctly.

(d-4) The comptroller shall adopt rules governing the form of the certifications required by Subsection (d-3) and the manner in which they are required to be submitted.

(e-2) By August 7 or as soon thereafter as practicable, the assessor of each county shall deliver by regular mail or e-mail to each owner of property in the county, and shall post in a conspicuous place on the home page of the Internet website of the assessor, 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 school districts [taxing units] a school district [taxing unit] includes territory that was in two or more school districts [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 rate [effective] and rollback tax rate [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(d) [and the failure to comply was not in good faith].

SECTION 9. 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 10. Sections 26.041(d), (f), (g), (h), (i) and(j), Tax Code, are amended to read as follows:

(a) [(d)] The amount of additional sales and use tax revenue for the current tax year for purposes of the calculation under Section 26.031(c) is [In order to determine the amount of additional sales and use tax revenue for purposes of this section, the designated officer or employee 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.

(b) [(f)] An estimate made by the comptroller under Subsection (a) [(d)] of this section need not be adjusted to take into account any projection of additional revenue attributable to increases in the total value of items taxable under the state sales and use tax because of amendments of Chapter 151, Tax Code.

(c) [(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 (a) [(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. In the first year in which an additional sales and use tax is increased, the amount of additional sales and use tax revenue calculated under this section shall 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 [tax, as determined under this subsection, and the denominator of which is the current total value minus the new property value].

(d) [(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 (a) [(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. In the first year in which an additional sales and use tax is decreased, the amount of additional sales and use tax revenue calculated under this section shall not include [the 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 [tax, as determined under this subsection, and the denominator of which is the current total value minus the new property value].

(f) [(i)] Any amount derived from the sales and use tax that is or will be distributed by a county to the recipient of an economic development grant made under Chapter 381, Local Government Code, is not considered to be sales and use tax revenue for purposes of this section.

(g)[(j)] Any amount derived from the sales and use tax that is retained by the comptroller under Section 4 or 5, Chapter 1507, Acts of the 76th Legislature, Regular Session, 1999 (Article 5190.14, Vernon's Texas Civil Statutes), is not considered to be sales and use tax revenue for purposes of this section.

SECTION 11. The heading to 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.

SECTION 12. Sections 26.044(a)-(c), Tax Code, are amended to read as follows:

(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 criminal justice mandate under Section 26.031(c) is the state criminal justice mandate, divided 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 criminal justice mandate under Section 26.031(c) is the current year's state criminal justice mandate minus the prior year's state criminal justice mandate, divided 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 criminal justice mandate [provided by this section], including a description and amount of the state criminal justice mandate, in the information published under Section 26.04(e) and Section 26.06(b) of this code.

SECTION 13. The heading to Section 26.0441, Tax Code, is amended to read as follows:

Sec. 26.0441. ROLLBACK [TAX] RATE ADJUSTMENT FOR INDIGENT HEALTH CARE.

SECTION 14. Sections 26.0441(a)-(c), Tax Code, are amended to read as follows:

(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 26.031(c) is enhanced indigent health care expenditures, divided 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 26.031(c) is the current year's enhanced indigent health care expenditures minus the prior year's enhanced indigent health care expenditures, divided 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).

SECTION 15. Section 26.05, Tax Code, is amended by adding subsections (a-1), (d-1), (d-2) and (e-1) to read as follows:

(a-1) If the amount of additional sales and use tax revenue for a taxing unit calculated under Section 26.041 exceeds the amount published under Section 26.04(e)(3)(C), then for purposes of determining the rate under subsection (a)(2), the amount needed to fund maintenance and operation expenditures shall be reduced by the amount by which additional sales and use tax revenue calculated under Section 26.041 exceeds the amount published under Section 26.04(e)(3)(C).

(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 rate and the rollback tax rate for the unit electronically submits to the comptroller the information described by Section 5.092(d).

(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 chief appraiser of the appraisal district in which the taxing unit participates 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 the auditor for the unit submits to the governing body of the unit a written certification that 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 that any additional sales and use tax revenue in excess of the total amount published under Section 26.04(e)(3)(C) has been deducted from the amount needed to fund maintenance and operation expenditures as required by Subsection (a-1) of this section. The comptroller shall adopt rules governing the form of the certification required by this subsection and the manner in which it is required to be submitted.

SECTION 16. 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 17. Chapter 26, Tax Code, is amended by adding Section 26.17 to read as follows:

Sec. 26.17. POSTING OF TAX RATE AND BUDGET INFORMATION ON TAXING UNIT'S WEBSITE. Each taxing unit shall maintain an Internet website. In addition to posting any other information required by this title, each taxing unit shall post on the Internet website maintained by the taxing unit the following information in a format prescribed by the comptroller:

(1) the name of and official contact information for each member of the governing body of the taxing unit;

(2) the mailing address, e-mail address, and telephone number of the taxing unit;

(3) the taxing unit's budget for the preceding two years;

(4) the taxing unit's proposed or adopted budget for the current year;

(5) the change in the amount of the taxing unit's budget from the preceding year to the current year, by dollar amount and percentage;

(6) in the case of a taxing unit other than a school district, the amount of property tax revenue budgeted for maintenance and operations for:

(A) the preceding two years; and

(B) the current year;

(7) in the case of a taxing unit other than a school district, the amount of property tax revenue budgeted for debt service for:

(A) the preceding two years; and

(B) the current year;

(8) the tax rate for maintenance and operations adopted by the taxing unit for the preceding two years;

(9) the tax rate for debt service adopted by the taxing unit for the preceding two years;

(10) the tax rate for maintenance and operations proposed by the taxing unit for the current year;

(11) the tax rate for debt service proposed by the taxing unit for the current year; and

(12) the most recent financial audit of the taxing unit.

SECTION 18. (a) Not later than September 1, 2019 [January 1, 2018], 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 19. 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 20. The following provisions are repealed:

(1) Section 26.03, Tax Code;

(2) Section 26.04(d), Tax Code;

(3) Sections 26.041(a), (b), (c) and (e), Tax Code;

(4) Section 26.045, Tax Code;

SECTION 21. (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 September 1, 2017:

(1) Section 5.091, Tax Code, as amended by this Act;

(2) Section 26.17, Tax Code, as added by this Act;

(3) Section 18 of this Act; and

(4) 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.