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A BILL TO BE ENTITLED
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AN ACT
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relating to communications regarding the adoption of certain |
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taxation rates. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 255.003, Election Code (b), is amended |
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to read as follows: |
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(b) Subsection (a) does not apply to: |
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(1) a communication that factually describes the |
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purposes of a measure if the communication does not advocate |
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passage or defeat of the measure; |
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or |
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(2) an oral or written communication by an elected |
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official of a political subdivision that advocates passage or |
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defeat of a measure to adopt an ad valorem tax rate of the political |
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subdivision under an election to approve a tax rate pursuant to the |
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Tax Code. |
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SECTION 2. Section 26.05(b), Tax Code, is amended to read as |
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follows: |
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(b) A taxing unit may not impose property taxes in any year |
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until the governing body has adopted a tax rate for that year, and |
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the annual tax rate must be set by ordinance, resolution, or order, |
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depending on the method prescribed by law for adoption of a law by |
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the governing body. The vote on the ordinance, resolution, or order |
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setting the tax rate must be separate from the vote adopting the |
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budget. The vote on the ordinance, resolution, or order setting a |
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tax rate that exceeds the effective tax rate must be a record vote. |
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A motion to adopt an ordinance, resolution, or order setting a tax |
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rate that exceeds the effective tax rate must be made in the |
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following form: "I move that [the property tax rate be increased by
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the adoption of] a tax rate of (specify tax rate) be adopted, which |
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will (insert increase/decrease) total property tax revenues in the |
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(insert name of taxing jurisdiction) by [is effectively a] (insert |
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percentage by which the proposed tax rate exceeds the effective tax
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rate the total dollar amount of increased property tax collections) |
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percent [increase in the tax rate] and will (insert |
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decrease/increase) the property taxes on the median value homestead |
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residence by $(insert the amount of the decrease/increase)." |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |