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AN ACT
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relating to ad valorem taxation; authorizing fees. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. This Act may be cited as the Texas Property Tax |
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Reform and Transparency Act of 2019. |
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SECTION 2. Chapter 1, Tax Code, is amended by adding Section |
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1.045 to read as follows: |
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Sec. 1.045. REFERENCE TO CERTAIN TERMS IN LAW. Unless the |
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context indicates otherwise: |
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(1) a reference in law to a taxing unit's effective |
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maintenance and operations rate is a reference to the taxing unit's |
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no-new-revenue maintenance and operations rate, as defined by |
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Chapter 26; |
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(2) a reference in law to a taxing unit's effective tax |
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rate is a reference to the taxing unit's no-new-revenue tax rate, as |
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defined by Chapter 26; and |
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(3) a reference in law to a taxing unit's rollback tax |
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rate is a reference to the taxing unit's voter-approval tax rate, as |
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defined by Chapter 26. |
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SECTION 3. Section 1.07(a), Tax Code, is amended to read as |
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follows: |
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(a) An official or agency required by this title to deliver |
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a notice to a property owner may deliver the notice by regular |
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first-class mail, with postage prepaid, unless this section or |
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another provision of this title requires or authorizes a different |
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method of delivery or the parties agree that the notice must be |
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delivered as provided by Section 1.085 or 1.086. |
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SECTION 4. Section 1.085(a), Tax Code, is amended to read as |
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follows: |
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(a) Notwithstanding any other provision in this title and |
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except as provided by this section, any notice, rendition, |
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application form, or completed application, or information |
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requested under Section 41.461(a)(2), that is required or permitted |
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by this title to be delivered between a chief appraiser, an |
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appraisal district, an appraisal review board, or any combination |
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of those persons and a property owner or [between a chief appraiser,
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an appraisal district, an appraisal review board, or any
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combination of those persons and] a person designated by a property |
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owner under Section 1.111(f) may be delivered in an electronic |
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format if the chief appraiser and the property owner or person |
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designated by the owner agree under this section. |
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SECTION 5. Chapter 1, Tax Code, is amended by adding Section |
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1.086 to read as follows: |
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Sec. 1.086. DELIVERY OF CERTAIN NOTICES BY E-MAIL. (a) On |
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the written request of the owner of a residential property that is |
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occupied by the owner as the owner's principal residence, the chief |
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appraiser of the appraisal district in which the property is |
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located shall send each notice required by this title related to the |
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following to the e-mail address of the owner: |
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(1) a change in value of the property; |
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(2) the eligibility of the property for an exemption; |
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or |
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(3) the grant, denial, cancellation, or other change |
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in the status of an exemption or exemption application applicable |
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to the property. |
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(b) A property owner must provide the e-mail address to |
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which the chief appraiser must send the notices described by |
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Subsection (a) in a request made under that subsection. |
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(c) A chief appraiser who delivers a notice electronically |
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under this section is not required to mail the same notice to the |
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property owner. |
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(d) A request made under this section remains in effect |
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until revoked by the property owner in a written revocation filed |
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with the chief appraiser. |
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(e) After a property owner makes a request under this |
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section and before a chief appraiser may deliver a notice |
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electronically under this section, the chief appraiser must send an |
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e-mail to the address provided by the property owner confirming the |
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owner's request to receive notices electronically. |
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(f) The chief appraiser of an appraisal district that |
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maintains an Internet website shall provide a form on the website |
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that a property owner may use to electronically make a request under |
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this section. |
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SECTION 6. Chapter 5, Tax Code, is amended by adding Section |
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5.01 to read as follows: |
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Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD. |
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(a) The comptroller shall appoint the property tax administration |
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advisory board to advise the comptroller with respect to the |
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division or divisions within the office of the comptroller with |
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primary responsibility for state administration of property |
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taxation and state oversight of appraisal districts. The advisory |
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board may make recommendations to the comptroller regarding |
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improving the effectiveness and efficiency of the property tax |
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system, best practices, and complaint resolution procedures. |
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(b) The advisory board is composed of at least six members |
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appointed by the comptroller. The members of the board should |
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include: |
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(1) representatives of property tax payers, appraisal |
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districts, assessors, and school districts; and |
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(2) a person who has knowledge or experience in |
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conducting ratio studies. |
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(c) The members of the advisory board serve at the pleasure |
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of the comptroller. |
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(d) Any advice to the comptroller relating to a matter |
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described by Subsection (a) that is provided by a member of the |
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advisory board must be provided at a meeting called by the |
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comptroller. |
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(e) Chapter 2110, Government Code, does not apply to the |
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advisory board. |
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SECTION 7. Sections 5.041(b), (c), (e-1), and (e-3), Tax |
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Code, are amended to read as follows: |
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(b) A member of the appraisal review board established for |
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an appraisal district must complete the course established under |
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Subsection (a). The course must provide at least eight hours of |
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classroom training and education. A member of the appraisal review |
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board may not participate in a hearing conducted by the board unless |
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the person has completed the course established under Subsection |
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(a) and received a certificate of course completion. |
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(c) The comptroller may contract with service providers to |
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assist with the duties imposed under Subsection (a), but the course |
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required may not be provided by an appraisal district, the chief |
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appraiser or another employee of an appraisal district, a member of |
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the board of directors of an appraisal district, a member of an |
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appraisal review board, or a taxing unit. The comptroller may |
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assess a fee to recover a portion of the costs incurred for the |
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training course, but the fee may not exceed $50 for each [per] |
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person trained. If the training is provided to an individual other |
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than a member of an appraisal review board, the comptroller may |
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assess a fee not to exceed $50 for each person trained. |
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(e-1) In addition to the course established under |
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Subsection (a), the comptroller shall approve curricula and provide |
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materials for use in a continuing education course for members of an |
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appraisal review board. The course must provide at least four hours |
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of classroom training and education. The curricula and materials |
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must include information regarding: |
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(1) the cost, income, and market data comparison |
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methods of appraising property; |
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(2) the appraisal of business personal property; |
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(3) the determination of capitalization rates for |
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property appraisal purposes; |
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(4) the duties of an appraisal review board; |
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(5) the requirements regarding the independence of an |
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appraisal review board from the board of directors and the chief |
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appraiser and other employees of the appraisal district; |
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(6) the prohibitions against ex parte communications |
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applicable to appraisal review board members; |
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(7) the Uniform Standards of Professional Appraisal |
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Practice; |
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(8) the duty of the appraisal district to substantiate |
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the district's determination of the value of property; |
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(9) the requirements regarding the equal and uniform |
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appraisal of property; |
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(10) the right of a property owner to protest the |
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appraisal of the property as provided by Chapter 41; and |
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(11) a detailed explanation of each of the actions |
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described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, |
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41.42, and 41.43 so that members are fully aware of each of the |
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grounds on which a property appraisal can be appealed. |
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(e-3) The comptroller may contract with service providers |
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to assist with the duties imposed under Subsection (e-1), but the |
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course required by that subsection may not be provided by an |
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appraisal district, the chief appraiser or another employee of an |
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appraisal district, a member of the board of directors of an |
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appraisal district, a member of an appraisal review board, or a |
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taxing unit. The comptroller may assess a fee to recover a portion |
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of the costs incurred for the continuing education course, but the |
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fee may not exceed $50 for each person trained. If the training is |
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provided to an individual other than a member of an appraisal review |
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board, the comptroller may assess a fee not to exceed $50 for each |
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person trained. |
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SECTION 8. Chapter 5, Tax Code, is amended by adding Section |
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5.043 to read as follows: |
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Sec. 5.043. TRAINING OF ARBITRATORS. (a) This section |
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applies only to persons who have agreed to serve as arbitrators |
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under Chapter 41A. |
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(b) The comptroller shall: |
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(1) approve curricula and provide an arbitration |
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manual and other materials for use in training and educating |
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arbitrators; |
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(2) make all materials for use in training and |
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educating arbitrators freely available online; and |
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(3) establish and supervise a training program on |
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property tax law for the training and education of arbitrators. |
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(c) The training program must: |
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(1) emphasize the requirements regarding the equal and |
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uniform appraisal of property; and |
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(2) be at least four hours in length. |
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(d) The training program may be provided online. The |
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comptroller by rule may prescribe the manner by which the |
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comptroller may verify that a person taking the training program |
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online has taken and completed the program. |
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(e) The comptroller may contract with service providers to |
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assist with the duties imposed under Subsection (b), but the |
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training program may not be provided by an appraisal district, the |
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chief appraiser or another employee of an appraisal district, a |
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member of the board of directors of an appraisal district, a member |
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of an appraisal review board, or a taxing unit. The comptroller may |
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assess a fee to recover a portion of the costs incurred for the |
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training program, but the fee may not exceed $50 for each person |
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trained. If the training is provided to a person other than a |
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person who has agreed to serve as an arbitrator under Chapter 41A, |
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the comptroller may assess a fee not to exceed $50 for each person |
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trained. |
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(f) The comptroller shall prepare an arbitration manual for |
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use in the training program. The manual shall be updated regularly |
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and may be revised on request, in writing, to the comptroller. The |
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revised language must be approved by the unanimous agreement of a |
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committee selected by the comptroller and representing, equally, |
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taxpayers and chief appraisers. The person requesting the revision |
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must pay the costs of mediation if the comptroller determines that |
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mediation is required. |
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SECTION 9. Section 5.05, Tax Code, is amended by adding |
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Subsections (c-1) and (c-2) to read as follows: |
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(c-1) An appraisal district shall appraise property in |
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accordance with any appraisal manuals required by law to be |
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prepared and issued by the comptroller. |
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(c-2) Appraisal manuals required by law to be prepared and |
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issued by the comptroller for the purpose of determining the market |
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value of property shall be prepared based on generally accepted |
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appraisal methods and techniques. |
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SECTION 10. Section 5.07, Tax Code, is amended by adding |
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Subsections (f), (g), (h), (i), and (j) to read as follows: |
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(f) The comptroller shall prescribe tax rate calculation |
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forms to be used by the designated officer or employee of each: |
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(1) taxing unit other than a school district to |
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calculate and submit the no-new-revenue tax rate and the |
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voter-approval tax rate for the taxing unit as required by Chapter |
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26; and |
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(2) school district to: |
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(A) calculate and submit the no-new-revenue tax |
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rate and the voter-approval tax rate for the district as required by |
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Chapter 26; and |
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(B) submit the rate to maintain the same amount |
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of state and local revenue per weighted student that the district |
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received in the school year beginning in the preceding tax year as |
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required by Chapter 26. |
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(g) The forms described by Subsection (f) must be in an |
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electronic format and: |
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(1) have blanks that can be filled in electronically; |
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(2) be capable of being certified by the designated |
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officer or employee after completion as accurately calculating the |
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applicable tax rates and using values that are the same as the |
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values shown in, as applicable: |
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(A) the taxing unit's certified appraisal roll; |
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or |
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(B) the certified estimate of taxable value of |
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property in the taxing unit prepared under Section 26.01(a-1); and |
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(3) be capable of being electronically incorporated |
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into the property tax database maintained by each appraisal |
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district under Section 26.17 and submitted electronically to the |
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county assessor-collector of each county in which all or part of the |
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territory of the taxing unit is located. |
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(h) For purposes of Subsections (f) and (g), the comptroller |
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shall use the forms published on the comptroller's Internet website |
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as of January 1, 2019, modified as necessary to comply with the |
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requirements of this section. The comptroller shall update the |
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forms as necessary to reflect formatting or other nonsubstantive |
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changes. |
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(i) The comptroller may revise the forms to reflect |
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substantive changes other than those described by Subsection (h) or |
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on receipt of a request in writing. A revision under this |
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subsection must be approved by the agreement of a majority of the |
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members of a committee selected by the comptroller who are present |
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at a committee meeting at which a quorum is present. The members of |
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the committee must represent, equally, taxpayers, taxing units or |
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persons designated by taxing units, and assessors. In the case of a |
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revision for which the comptroller receives a request in writing, |
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the person requesting the revision shall pay the costs of mediation |
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if the comptroller determines that mediation is required. |
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(j) A meeting of the committee held under Subsection (i) is |
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not subject to the requirements of Chapter 551, Government Code. |
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SECTION 11. Section 5.09, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) The comptroller shall prepare a biennial report of the |
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total appraised values and taxable values of taxable property by |
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category and the tax rates of each county, municipality, special |
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district, and school district in effect for the two years preceding |
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the year in which the report is prepared. |
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(a-1) The comptroller shall: |
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(1) prescribe the format by which an appraisal |
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district or taxing unit must submit information under this section |
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to the comptroller; |
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(2) collect and review in detail the information |
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submitted that relates to each county, municipality, and school |
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district; and |
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(3) collect and review the information submitted that |
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relates to each special district. |
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SECTION 12. 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, as [other than a school
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district, if the tax rate is] reported to the comptroller by each |
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appraisal district, for the year [preceding the year] in which the |
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list is prepared. The comptroller shall: |
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(1) prescribe the manner in which and deadline by |
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which appraisal districts are required to submit the tax rates to |
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the comptroller; and |
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(2) list the tax rates alphabetically according to: |
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(A) the county or counties in which each taxing |
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unit is located; and |
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(B) 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 13. Sections 5.102(a) and (c), Tax Code, are |
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amended to read as follows: |
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(a) At least once every two years, the comptroller shall |
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review the governance of each appraisal district, the taxpayer |
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assistance provided by each appraisal district, and the operating |
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and appraisal standards, procedures, and methodology used by each |
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appraisal district, to determine compliance with generally |
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accepted standards, procedures, and methodology, including |
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compliance with standards, procedures, and methodology prescribed |
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by any appraisal manuals required by law to be prepared and issued |
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by the comptroller. After consultation with the property tax |
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administration advisory board [committee created under Section
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403.302, Government Code], the comptroller by rule may establish |
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procedures and standards for conducting and scoring the review. |
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(c) At the conclusion of the review, the comptroller shall, |
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in writing, notify the appraisal district concerning its |
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performance in the review. If the review results in a finding that |
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an appraisal district is not in compliance with generally accepted |
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standards, procedures, and methodology, including compliance with |
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standards, procedures, and methodology prescribed by any appraisal |
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manuals required by law to be prepared and issued by the |
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comptroller, the comptroller shall deliver a report that details |
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the comptroller's findings and recommendations for improvement to: |
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(1) the appraisal district's chief appraiser and board |
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of directors; and |
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(2) the superintendent and board of trustees of each |
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school district participating in the appraisal district. |
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SECTION 14. Chapter 5, Tax Code, is amended by adding |
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Section 5.104 to read as follows: |
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Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT. |
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(a) The comptroller shall: |
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(1) prepare an appraisal review board survey that |
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allows an individual described by Subsection (b) to submit comments |
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and suggestions to the comptroller regarding an appraisal review |
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board; |
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(2) prepare instructions for completing and |
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submitting the survey; and |
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(3) implement and maintain a method that allows an |
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individual described by Subsection (b) to electronically complete |
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and submit the survey through a uniform resource locator (URL) |
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address. |
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(b) The following individuals who attend a hearing in person |
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or by telephone conference call on a motion filed under Section |
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25.25 to correct the appraisal roll or a protest under Chapter 41 |
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may complete and submit a survey under this section: |
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(1) a property owner whose property is the subject of |
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the motion or protest; |
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(2) the designated agent of the owner; or |
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(3) a designated representative of the appraisal |
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district in which the motion or protest is filed. |
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(c) The survey must allow an individual to submit comments |
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and suggestions regarding: |
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(1) the matters listed in Section 5.103(b); and |
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(2) any other matter related to the fairness and |
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efficiency of the appraisal review board. |
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(d) An appraisal district must provide to each property |
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owner or designated agent of the owner who is authorized to submit a |
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survey under this section a notice that states that the owner or |
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agent: |
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(1) is entitled to complete and submit the survey; |
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(2) may submit the survey to the comptroller: |
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(A) in person; |
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(B) by mail; |
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(C) by electronic mail; or |
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(D) through the uniform resource locator (URL) |
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address described by Subsection (a)(3); and |
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(3) may obtain a paper copy of the survey and |
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instructions for completing the survey at the appraisal office. |
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(e) The notice described by Subsection (d) must include the |
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uniform resource locator (URL) address described by Subsection |
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(a)(3). |
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(f) An appraisal district must provide the notice described |
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by Subsection (d) to a property owner or the designated agent of the |
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owner: |
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(1) at or before the first hearing on the motion or |
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protest described by Subsection (b) by the appraisal review board |
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established for the appraisal district or by a panel of the board; |
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and |
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(2) with each order under Section 25.25 or 41.47 |
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determining a motion or protest, as applicable, delivered by the |
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board or a panel of the board. |
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(g) At or before the first hearing on the motion or protest |
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described by Subsection (b) by the appraisal review board |
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established for the appraisal district or by a panel of the board, |
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the board or panel must provide verbal notice to the property owner |
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or designated agent of the owner of the owner or agent's right to |
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complete and submit the survey. |
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(h) Notwithstanding Subsections (d), (f), and (g), if an |
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appraisal district provides the notice described by Subsection (d), |
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or an appraisal review board provides the verbal notice required by |
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Subsection (g), to a property owner or the designated agent of the |
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owner at or before a hearing on a motion or protest described by |
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Subsection (b), the appraisal district or board, as applicable, is |
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not required to provide another notice in the same manner to the |
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owner or agent at or before another hearing on a motion or protest |
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held on the same day. |
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(i) An individual who elects to submit the survey must |
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submit the survey to the comptroller as provided by this section. |
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An individual may submit only one survey for each hearing. |
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(j) The comptroller shall allow an individual to submit a |
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survey to the comptroller in the following manner: |
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(1) in person; |
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(2) by mail; |
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(3) by electronic mail; or |
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(4) through the uniform resource locator (URL) address |
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described by Subsection (a)(3). |
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(k) An appraisal district may not require a property owner |
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or the designated agent of the owner to complete a survey at the |
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appraisal office. |
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(l) The comptroller shall issue an annual report that |
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summarizes the information included in the surveys submitted during |
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the preceding tax year. The report may not disclose the identity of |
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an individual who submitted a survey. |
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(m) The comptroller may adopt rules necessary to implement |
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this section. |
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SECTION 15. Section 5.13(d), Tax Code, is amended to read as |
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follows: |
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(d) In conducting a general audit, the comptroller shall |
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consider and report on: |
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(1) the extent to which the district complies with |
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applicable law or generally accepted standards of appraisal or |
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other relevant practice, including appraisal standards and |
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practices prescribed by any appraisal manuals required by law to be |
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prepared and issued by the comptroller; |
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(2) the uniformity and level of appraisal of major |
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kinds of property and the cause of any significant deviations from |
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ideal uniformity and equality of appraisal of major kinds of |
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property; |
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(3) duplication of effort and efficiency of operation; |
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(4) the general efficiency, quality of service, and |
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qualification of appraisal district personnel; and |
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(5) except as otherwise provided by Subsection (b) [of
|
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this section], any other matter included in the request for the |
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audit. |
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SECTION 16. Section 6.035(a-1), Tax Code, is amended to |
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read as follows: |
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(a-1) An individual is ineligible to serve on an appraisal |
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district board of directors if the individual has engaged in the |
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business of appraising property for compensation for use in |
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proceedings under this title or of representing property owners for |
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compensation in proceedings under this title in the appraisal |
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district at any time during the preceding three [five] years. |
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SECTION 17. Subchapter A, Chapter 6, Tax Code, is amended by |
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adding Section 6.054 to read as follows: |
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Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL |
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DISTRICT. An individual may not be employed by an appraisal |
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district if the individual is: |
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(1) an officer of a taxing unit that participates in |
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the appraisal district; or |
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(2) an employee of a taxing unit that participates in |
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the appraisal district. |
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SECTION 18. Section 6.15, Tax Code, is amended by adding |
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Subsection (c-1) to read as follows: |
|
(c-1) Subsections (a) and (b) do not prohibit a member of |
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the board of directors of an appraisal district from transmitting |
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to the chief appraiser without comment a complaint by a property |
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owner or taxing unit about the appraisal of a specific property, |
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provided that the transmission is in writing. |
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SECTION 19. Subchapter A, Chapter 6, Tax Code, is amended by |
|
adding Section 6.16 to read as follows: |
|
Sec. 6.16. RESIDENTIAL PROPERTY OWNER ASSISTANCE. (a) The |
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chief appraiser of an appraisal district may maintain a list of the |
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following individuals who have designated themselves as an |
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individual who will provide free assistance to an owner of |
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residential property that is occupied by the owner as the owner's |
|
principal residence: |
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(1) a real estate broker or sales agent licensed under |
|
Chapter 1101, Occupations Code; |
|
(2) a real estate appraiser licensed or certified |
|
under Chapter 1103, Occupations Code; or |
|
(3) a property tax consultant registered under Chapter |
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1152, Occupations Code. |
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(b) On the request of an owner described by Subsection (a), |
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a chief appraiser who maintains a list under this section shall |
|
provide to the owner a copy of the list. |
|
(c) A list must: |
|
(1) be organized by county; |
|
(2) be available on the appraisal district's Internet |
|
website, if the appraisal district maintains a website; and |
|
(3) provide the name, contact information, and job |
|
title of each individual who will provide free assistance. |
|
(d) A person must designate himself or herself as an |
|
individual who will provide free assistance by completing a form |
|
prescribed by the chief appraiser and submitting the form to the |
|
chief appraiser. |
|
SECTION 20. Section 6.41, Tax Code, is amended by amending |
|
Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and |
|
(d-10) to read as follows: |
|
(b) Except as provided by Subsection (b-1) or (b-2), an |
|
appraisal review [The] board consists of three members. |
|
(b-1) An appraisal [However, the] district board of |
|
directors by resolution of a majority of the board's [its] members |
|
may increase the size of the district's appraisal review board to |
|
the number of members the board of directors considers appropriate. |
|
(b-2) An appraisal district board of directors for a |
|
district established in a county with a population of one million or |
|
more by resolution of a majority of the board's members shall |
|
increase the size of the district's appraisal review board to the |
|
number of members the board of directors considers appropriate to |
|
manage the duties of the appraisal review board, including the |
|
duties of each special panel established under Section 6.425. |
|
(d-9) In selecting individuals who are to serve as members |
|
of the appraisal review board for an appraisal district described |
|
by Subsection (b-2), the local administrative district judge shall |
|
select an adequate number of qualified individuals to permit the |
|
chairman of the appraisal review board to fill the positions on each |
|
special panel established under Section 6.425. |
|
(d-10) Upon selection of the individuals who are to serve as |
|
members of the appraisal review board, the local administrative |
|
district judge shall enter an appropriate order designating such |
|
members and setting each member's respective term of office, as |
|
provided elsewhere in this section. |
|
SECTION 21. Sections 6.412(a) and (d), Tax Code, are |
|
amended to read as follows: |
|
(a) An individual is ineligible to serve on an appraisal |
|
review board if the individual: |
|
(1) is related within the second degree by |
|
consanguinity or affinity, as determined under Chapter 573, |
|
Government Code, to an individual who is engaged in the business of |
|
appraising property for compensation for use in proceedings under |
|
this title or of representing property owners for compensation in |
|
proceedings under this title in the appraisal district for which |
|
the appraisal review board is established; |
|
(2) owns property on which delinquent taxes have been |
|
owed to a taxing unit for more than 60 days after the date the |
|
individual knew or should have known of the delinquency unless: |
|
(A) the delinquent taxes and any penalties and |
|
interest are being paid under an installment payment agreement |
|
under Section 33.02; or |
|
(B) a suit to collect the delinquent taxes is |
|
deferred or abated under Section 33.06 or 33.065; or |
|
(3) is related within the third degree by |
|
consanguinity or within the second degree by affinity, as |
|
determined under Chapter 573, Government Code, to a member of: |
|
(A) the appraisal district's board of directors; |
|
or |
|
(B) the appraisal review board. |
|
(d) A person is ineligible to serve on the appraisal review |
|
board of an appraisal district established for a county described |
|
by Section 6.41(d-1) [having a population of more than 100,000] if |
|
the person: |
|
(1) is a former member of the board of directors, |
|
former officer, or former employee of the appraisal district; |
|
(2) served as a member of the governing body or officer |
|
of a taxing unit for which the appraisal district appraises |
|
property, until the fourth anniversary of the date the person |
|
ceased to be a member or officer; [or] |
|
(3) appeared before the appraisal review board for |
|
compensation during the two-year period preceding the date the |
|
person is appointed; or |
|
(4) served for all or part of three previous terms as a |
|
board member or auxiliary board member on the appraisal review |
|
board. |
|
SECTION 22. Section 6.414(d), Tax Code, is amended to read |
|
as follows: |
|
(d) An auxiliary board member may hear taxpayer protests |
|
before the appraisal review board. An auxiliary board member may |
|
not hear taxpayer protests before a special panel established under |
|
Section 6.425 unless the member is eligible to be appointed to the |
|
special panel. If one or more auxiliary board members sit on a |
|
panel established under Section 6.425 or 41.45 to conduct a protest |
|
hearing, the number of regular appraisal review board members |
|
required by that section to constitute the panel is reduced by the |
|
number of auxiliary board members sitting. An auxiliary board |
|
member sitting on a panel is considered a regular board member for |
|
all purposes related to the conduct of the hearing. |
|
SECTION 23. Section 6.42, Tax Code, is amended by amending |
|
Subsection (a) and adding Subsection (d) to read as follows: |
|
(a) A majority of the appraisal review board constitutes a |
|
quorum. The local administrative district judge under Subchapter |
|
D, Chapter 74, Government Code, in the county in which [board of
|
|
directors of] the appraisal district is established [by resolution] |
|
shall select a chairman and a secretary from among the members of |
|
the appraisal review board. The judge [board of directors of the
|
|
appraisal district] is encouraged to select as chairman [of the
|
|
appraisal review board] a member of the appraisal review board, if |
|
any, who has a background in law and property appraisal. |
|
(d) The concurrence of a majority of the members of the |
|
appraisal review board present at a meeting of the board is |
|
sufficient for a recommendation, determination, decision, or other |
|
action by the board. The concurrence of a majority of the members |
|
of a panel of the board present at a meeting of the panel is |
|
sufficient for a recommendation by the panel. The concurrence of |
|
more than a majority of the members of the board or panel may not be |
|
required. |
|
SECTION 24. Subchapter C, Chapter 6, Tax Code, is amended by |
|
adding Section 6.425 to read as follows: |
|
Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN |
|
CERTAIN DISTRICTS. (a) This section applies only to the appraisal |
|
review board for an appraisal district described by Section |
|
6.41(b-2). |
|
(b) The appraisal review board shall establish special |
|
panels to conduct protest hearings under Chapter 41 relating to |
|
property that: |
|
(1) has an appraised value as determined by the |
|
appraisal district equal to or greater than the minimum eligibility |
|
amount determined as provided by Subsection (g); and |
|
(2) is included in one of the following |
|
classifications: |
|
(A) commercial real and personal property; |
|
(B) real and personal property of utilities; |
|
(C) industrial and manufacturing real and |
|
personal property; and |
|
(D) multifamily residential real property. |
|
(c) Each special panel described by this section consists of |
|
three members of the appraisal review board appointed by the |
|
chairman of the board. |
|
(d) To be eligible to be appointed to a special panel |
|
described by this section, a member of the appraisal review board |
|
must: |
|
(1) hold a juris doctor or equivalent degree; |
|
(2) hold a master of business administration degree; |
|
(3) be licensed as a certified public accountant under |
|
Chapter 901, Occupations Code; |
|
(4) be accredited by the American Society of |
|
Appraisers as an accredited senior appraiser; |
|
(5) possess an MAI professional designation from the |
|
Appraisal Institute; |
|
(6) possess a Certified Assessment Evaluator (CAE) |
|
professional designation from the International Association of |
|
Assessing Officers; |
|
(7) have at least 10 years of experience in property |
|
tax appraisal or consulting; or |
|
(8) be licensed as a real estate broker or sales agent |
|
under Chapter 1101, Occupations Code. |
|
(e) Notwithstanding Subsection (d), the chairman of the |
|
appraisal review board may appoint to a special panel described by |
|
this section a member of the appraisal review board who does not |
|
meet the qualifications prescribed by that subsection if: |
|
(1) the number of persons appointed to the board by the |
|
local administrative district judge who meet those qualifications |
|
is not sufficient to fill the positions on each special panel; and |
|
(2) the board member being appointed to the panel |
|
holds a bachelor's degree in any field. |
|
(f) In addition to conducting protest hearings relating to |
|
property described by Subsection (b) of this section, a special |
|
panel may conduct protest hearings under Chapter 41 relating to |
|
property not described by Subsection (b) of this section as |
|
assigned by the chairman of the appraisal review board. |
|
(g) By February 1 or as soon thereafter as practicable, the |
|
comptroller shall determine the minimum eligibility amount for the |
|
current tax year for purposes of Subsection (b)(1) and publish that |
|
amount in the Texas Register. The minimum eligibility amount for |
|
the 2020 tax year is $50 million. For each succeeding tax year, the |
|
minimum eligibility amount is equal to the minimum eligibility |
|
amount for the preceding tax year as adjusted by the comptroller to |
|
reflect the inflation rate. |
|
(h) In this section: |
|
(1) "Consumer price index" means the Consumer Price |
|
Index for All Urban Consumers (CPI-U), U.S. City Average, published |
|
by the Bureau of Labor Statistics of the United States Department of |
|
Labor. |
|
(2) "Inflation rate" means the amount, expressed in |
|
decimal form rounded to the nearest thousandth, computed by |
|
determining the percentage change in the consumer price index for |
|
the preceding calendar year as compared to the consumer price index |
|
for the calendar year preceding that calendar year. |
|
SECTION 25. Section 11.24, Tax Code, is amended to read as |
|
follows: |
|
Sec. 11.24. HISTORIC SITES. (a) The governing body of a |
|
taxing unit by official action of the body adopted in the manner |
|
required by law for official actions may exempt from taxation part |
|
or all of the assessed value of a structure or archeological site |
|
and the land necessary for access to and use of the structure or |
|
archeological site, if the structure or archeological site is: |
|
(1) designated as a Recorded Texas Historic Landmark |
|
under Chapter 442, Government Code, or a state archeological |
|
landmark under Chapter 191, Natural Resources Code, by the Texas |
|
Historical Commission; or |
|
(2) designated as a historically or archeologically |
|
significant site in need of tax relief to encourage its |
|
preservation pursuant to an ordinance or other law adopted by the |
|
governing body of the taxing unit. |
|
(b) The governing body of a taxing unit may not repeal or |
|
reduce the amount of an exemption granted under Subsection (a) for a |
|
property that otherwise qualifies for the exemption unless: |
|
(1) the owner of the property consents to the repeal or |
|
reduction; or |
|
(2) the taxing unit provides written notice of the |
|
repeal or reduction to the owner not later than five years before |
|
the date the governing body repeals or reduces the exemption. |
|
SECTION 26. Section 11.4391(a), Tax Code, is amended to |
|
read as follows: |
|
(a) The chief appraiser shall accept and approve or deny an |
|
application for an exemption for freeport goods under Section |
|
11.251 after the deadline for filing it has passed if it is filed on |
|
or before the [not] later of: |
|
(1) [than] June 15; or |
|
(2) if applicable, the 60th day after the date on which |
|
the chief appraiser delivers notice to the property owner under |
|
Section 22.22. |
|
SECTION 27. Section 22.23(d), Tax Code, is amended to read |
|
as follows: |
|
(d) Notwithstanding any other provision of this section, |
|
rendition statements and property reports required to be filed by a |
|
property owner [for property] regulated by the Public Utility |
|
Commission of Texas, the Railroad Commission of Texas, the federal |
|
Surface Transportation Board, or the Federal Energy Regulatory |
|
Commission must be delivered to the chief appraiser not later than |
|
April 30, except as provided by Section 22.02. On written request |
|
by the property owner, the [The] chief appraiser shall extend the |
|
filing deadline to May 15. The chief appraiser may further extend |
|
the [filing] deadline an additional 15 days for good cause shown in |
|
writing by the property owner. |
|
SECTION 28. Section 23.01, Tax Code, is amended by adding |
|
Subsection (h) to read as follows: |
|
(h) Appraisal methods and techniques included in the most |
|
recent versions of the following are considered generally accepted |
|
appraisal methods and techniques for the purposes of this title: |
|
(1) the Appraisal of Real Estate published by the |
|
Appraisal Institute; |
|
(2) the Dictionary of Real Estate Appraisal published |
|
by the Appraisal Institute; |
|
(3) the Uniform Standards of Professional Appraisal |
|
Practice published by The Appraisal Foundation; and |
|
(4) a publication that includes information related to |
|
mass appraisal. |
|
SECTION 29. Section 25.19, Tax Code, is amended by amending |
|
Subsections (b) and (i) and adding Subsections (b-3) and (b-4) 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. |
|
(b-3) This subsection applies only to an appraisal district |
|
described by Section 6.41(b-2). In addition to the information |
|
required by Subsection (b), the chief appraiser shall state in a |
|
notice of appraised value of property described by Section 6.425(b) |
|
that the property owner has the right to have a protest relating to |
|
the property heard by a special panel of the appraisal review board. |
|
(b-4) Subsection (b)(5) applies only to a notice of |
|
appraised value required to be delivered by the chief appraiser of |
|
an appraisal district established in a county with a population of |
|
less than 120,000. This subsection expires January 1, 2022. |
|
(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 30. Chapter 25, Tax Code, is amended by adding |
|
Sections 25.192 and 25.193 to read as follows: |
|
Sec. 25.192. NOTICE OF RESIDENCE HOMESTEAD EXEMPTION |
|
ELIGIBILITY. (a) This section applies only to residential |
|
property that has not qualified for a residence homestead exemption |
|
in the current tax year. |
|
(b) If the records of the appraisal district indicate that |
|
the address of the property is also the address of the owner of the |
|
property, the chief appraiser must send to the property owner a |
|
notice that contains: |
|
(1) the following statement in boldfaced 18-point type |
|
at the top of the first page of the notice: "NOTICE: A residence |
|
homestead exemption from ad valorem taxation is NOT currently being |
|
allowed on the property listed below. However, our records show |
|
that this property may qualify for a residence homestead exemption, |
|
which will reduce your taxes."; |
|
(2) following the statement described by Subdivision |
|
(1), the following statement in 12-point type: "According to the |
|
records of the appraisal district, the property described in this |
|
notice may be your primary residence and may qualify for a residence |
|
homestead exemption from ad valorem taxation. If the property is |
|
your home and you occupy it as your primary residence, the property |
|
likely qualifies for one or more residence homestead exemptions, |
|
which will reduce the amount of taxes imposed on the property. The |
|
form needed to apply for a residence homestead exemption is |
|
enclosed. Although the form may state that the deadline for filing |
|
an application for a residence homestead exemption is April 30, a |
|
late application for a residence homestead exemption will be |
|
accepted if filed before February 1, (insert year application must |
|
be filed). There is no fee or charge for filing an application or a |
|
late application for a residence homestead exemption."; and |
|
(3) following the statement described by Subdivision |
|
(2), the address to which the notice is sent. |
|
(c) The notice required by this section must be accompanied |
|
by an application form for a residence homestead exemption. |
|
(d) If a property owner has elected to receive notices by |
|
e-mail as provided by Section 1.086, the notice required by this |
|
section must be sent in that manner separately from any other notice |
|
sent to the property owner by the chief appraiser. |
|
Sec. 25.193. NOTICE OF CERTAIN CANCELED OR REDUCED |
|
EXEMPTIONS. (a) By April 1 or as soon thereafter as practicable if |
|
the property is a single-family residence that qualifies for an |
|
exemption under Section 11.13, or by May 1 or as soon thereafter as |
|
practicable in connection with residential property that does not |
|
qualify for an exemption under Section 11.13, the chief appraiser |
|
shall deliver a clear and understandable written notice to a |
|
property owner if an exemption or partial exemption that was |
|
approved for the preceding year was canceled or reduced for the |
|
current year. |
|
(b) If a property owner has elected to receive notices by |
|
e-mail as provided by Section 1.086, for property described by that |
|
section, the notice required by this section must be sent in that |
|
manner regardless of whether the information was also included in a |
|
notice under Section 25.19 and must be sent separately from any |
|
other notice sent to the property owner by the chief appraiser. |
|
SECTION 31. Section 26.01, Tax Code, is amended by adding |
|
Subsection (a-1) to read as follows: |
|
(a-1) If by July 20 the appraisal review board for an |
|
appraisal district has not approved the appraisal records for the |
|
district as required under Section 41.12, the chief appraiser shall |
|
not later than July 25 prepare and certify to the assessor for each |
|
taxing unit participating in the district an estimate of the |
|
taxable value of property in that taxing unit. |
|
SECTION 32. Section 26.012, Tax Code, is amended by adding |
|
Subdivisions (8-a) and (19) and amending Subdivisions (10) and (13) |
|
to read as follows: |
|
(8-a) "De minimis rate" means the rate equal to the sum |
|
of: |
|
(A) a taxing unit's no-new-revenue maintenance |
|
and operations rate; |
|
(B) the rate that, when applied to a taxing |
|
unit's current total value, will impose an amount of taxes equal to |
|
$500,000; and |
|
(C) a taxing unit's current debt rate. |
|
(10) "Excess collections" means the amount, if any, by |
|
which debt taxes collected in the preceding year exceeded the |
|
amount anticipated in the preceding year's calculation of the |
|
voter-approval tax [rollback] rate, as certified by the collector |
|
under Section 26.04(b) [of this code]. |
|
(13) "Last year's levy" means the total of: |
|
(A) the amount of taxes that would be generated |
|
by multiplying the total tax rate adopted by the governing body in |
|
the preceding year by the total taxable value of property on the |
|
appraisal roll for the preceding year, including: |
|
(i) taxable value that was reduced in an |
|
appeal under Chapter 42; [and] |
|
(ii) all appraisal roll supplements and |
|
corrections other than corrections made pursuant to Section |
|
25.25(d), as of the date of the calculation, except that last year's |
|
taxable value for a school district excludes the total value of |
|
homesteads that qualified for a tax limitation as provided by |
|
Section 11.26 and last year's taxable value for a county, |
|
municipality, or junior college district excludes the total value |
|
of homesteads that qualified for a tax limitation as provided by |
|
Section 11.261; and |
|
(iii) the portion of taxable value of |
|
property that is the subject of an appeal under Chapter 42 on July |
|
25 that is not in dispute; and |
|
(B) the amount of taxes refunded by the taxing |
|
unit in the preceding year for tax years before that year. |
|
(19) "Special taxing unit" means: |
|
(A) a taxing unit, other than a school district, |
|
for which the maintenance and operations tax rate proposed for the |
|
current tax year is 2.5 cents or less per $100 of taxable value; |
|
(B) a junior college district; or |
|
(C) a hospital district. |
|
SECTION 33. Section 26.012(9), Tax Code, is redesignated as |
|
Section 26.012(18), Tax Code, and amended to read as follows: |
|
(18) "No-new-revenue [(9) "Effective] maintenance |
|
and operations rate" means a rate expressed in dollars per $100 of |
|
taxable value and calculated according to the following formula: |
|
NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND OPERATIONS |
|
RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST |
|
YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE - |
|
NEW PROPERTY VALUE) |
|
SECTION 34. Chapter 26, Tax Code, is amended by adding |
|
Section 26.013 to read as follows: |
|
Sec. 26.013. UNUSED INCREMENT RATE. (a) In this section: |
|
(1) "Actual tax rate" means a taxing unit's actual tax |
|
rate used to levy taxes in the applicable preceding tax year. |
|
(2) "Voter-approval tax rate" means a taxing unit's |
|
voter-approval tax rate in the applicable preceding tax year less |
|
the unused increment rate for that preceding tax year. |
|
(3) "Year 1" means the third tax year preceding the |
|
current tax year. |
|
(4) "Year 2" means the second tax year preceding the |
|
current tax year. |
|
(5) "Year 3" means the tax year preceding the current |
|
tax year. |
|
(b) In this chapter, "unused increment rate" means the |
|
greater of: |
|
(1) zero; or |
|
(2) the rate expressed in dollars per $100 of taxable |
|
value calculated according to the following formula: |
|
UNUSED INCREMENT RATE = (YEAR 1 VOTER-APPROVAL TAX |
|
RATE - YEAR 1 ACTUAL TAX RATE) + (YEAR 2 VOTER-APPROVAL |
|
TAX RATE - YEAR 2 ACTUAL TAX RATE) + (YEAR 3 |
|
VOTER-APPROVAL TAX RATE - YEAR 3 ACTUAL TAX RATE) |
|
(c) Notwithstanding Subsection (b)(2), for each tax year |
|
before the 2020 tax year, the difference between the taxing unit's |
|
voter-approval tax rate and actual tax rate is considered to be |
|
zero. This subsection expires December 31, 2022. |
|
SECTION 35. The heading to Section 26.04, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; |
|
NO-NEW-REVENUE [EFFECTIVE] AND VOTER-APPROVAL [ROLLBACK] TAX |
|
RATES. |
|
SECTION 36. Section 26.04, Tax Code, is amended by amending |
|
Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and |
|
adding Subsections (c-1), (c-2), (d-1), (d-2), (d-3), (e-2), (e-3), |
|
(e-4), (e-5), (h-1), and (h-2) to read as follows: |
|
(b) The assessor shall submit the appraisal roll for the |
|
taxing unit showing the total appraised, assessed, and taxable |
|
values of all property and the total taxable value of new property |
|
to the governing body of the taxing unit by August 1 or as soon |
|
thereafter as practicable. By August 1 or as soon thereafter as |
|
practicable, the taxing unit's collector shall certify [an estimate
|
|
of] the anticipated collection rate as calculated under Subsections |
|
(h), (h-1), and (h-2) for the current year to the governing body. |
|
If the collector certified an anticipated collection rate in the |
|
preceding year and the actual collection rate in that year exceeded |
|
the anticipated rate, the collector shall also certify the amount |
|
of debt taxes collected in excess of the anticipated amount in the |
|
preceding year. |
|
(c) After the assessor for the taxing unit submits the |
|
appraisal roll for the taxing unit to the governing body of the |
|
taxing unit as required by Subsection (b), an [An] officer or |
|
employee designated by the governing body shall calculate the |
|
no-new-revenue [effective] tax rate and the voter-approval |
|
[rollback] tax rate for the taxing unit, where: |
|
(1) "No-new-revenue [Effective] tax rate" means a rate |
|
expressed in dollars per $100 of taxable value calculated according |
|
to the following formula: |
|
NO-NEW-REVENUE [EFFECTIVE] TAX RATE = (LAST YEAR'S |
|
LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - |
|
NEW PROPERTY VALUE) |
|
; and |
|
(2) "Voter-approval [Rollback] tax rate" means a rate |
|
expressed in dollars per $100 of taxable value calculated according |
|
to the following applicable formula: |
|
(A) for a special taxing unit: |
|
VOTER-APPROVAL [ROLLBACK] TAX RATE = (NO-NEW-REVENUE |
|
[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE x 1.08) + |
|
CURRENT DEBT RATE |
|
; or |
|
(B) for a taxing unit other than a special taxing |
|
unit: |
|
VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE |
|
AND OPERATIONS RATE x 1.035) + (CURRENT DEBT RATE + |
|
UNUSED INCREMENT RATE) |
|
(c-1) Notwithstanding any other provision of this section, |
|
the governing body of a taxing unit other than a special taxing unit |
|
may direct the designated officer or employee to calculate the |
|
voter-approval tax rate of the taxing unit in the manner provided |
|
for a special taxing unit if any part of the taxing unit is located |
|
in an area declared a disaster area during the current tax year by |
|
the governor or by the president of the United States. The |
|
designated officer or employee shall continue calculating the |
|
voter-approval tax rate in the manner provided by this subsection |
|
until the earlier of: |
|
(1) the second tax year in which the total taxable |
|
value of property taxable by the taxing unit as shown on the |
|
appraisal roll for the taxing unit submitted by the assessor for the |
|
taxing unit to the governing body exceeds the total taxable value of |
|
property taxable by the taxing unit on January 1 of the tax year in |
|
which the disaster occurred; or |
|
(2) the third tax year after the tax year in which the |
|
disaster occurred. |
|
(c-2) Notwithstanding any other provision of this section, |
|
if the assessor for a taxing unit receives a certified estimate of |
|
the taxable value of property in the taxing unit under Section |
|
26.01(a-1), the officer or employee designated by the governing |
|
body of the taxing unit shall calculate the no-new-revenue tax rate |
|
and voter-approval tax rate using the certified estimate of taxable |
|
value. |
|
(d) The no-new-revenue [effective] tax rate for a county is |
|
the sum of the no-new-revenue [effective] tax rates calculated for |
|
each type of tax the county levies and the voter-approval |
|
[rollback] tax rate for a county is the sum of the voter-approval |
|
[rollback] tax rates calculated for each type of tax the county |
|
levies. |
|
(d-1) The designated officer or employee shall use the tax |
|
rate calculation forms prescribed by the comptroller under Section |
|
5.07 in calculating the no-new-revenue tax rate and the |
|
voter-approval tax rate. |
|
(d-2) The designated officer or employee may not submit the |
|
no-new-revenue tax rate and the voter-approval tax rate to the |
|
governing body of the taxing unit and the taxing unit may not adopt |
|
a tax rate until the designated officer or employee certifies on the |
|
tax rate calculation forms that the designated officer or employee |
|
has accurately calculated the tax rates and has used values that are |
|
the same as the values shown in the taxing unit's certified |
|
appraisal roll in performing the calculations. |
|
(d-3) As soon as practicable after the designated officer or |
|
employee calculates the no-new-revenue tax rate and the |
|
voter-approval tax rate of the taxing unit, the designated officer |
|
or employee shall submit the tax rate calculation forms used in |
|
calculating the rates to the county assessor-collector for each |
|
county in which all or part of the territory of the taxing unit is |
|
located. |
|
(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 post |
|
prominently on the home page of the taxing unit's Internet website |
|
[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-revenue [effective] tax rate, the |
|
voter-approval [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; and |
|
(3) a schedule of the taxing unit's debt obligations |
|
showing: |
|
(A) the amount of principal and interest that |
|
will be paid to service the taxing 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 taxing unit by another |
|
political subdivision and, if the taxing unit is created under |
|
Section 52, Article III, or Section 59, Article XVI, Texas |
|
Constitution, payments on debts that the taxing 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 taxing 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 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 the year 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 the year in which a taxing
|
|
unit raised its rollback 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 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-1) The tax rate certification requirements imposed by |
|
Subsection (d-2) and the notice requirements imposed by Subsections |
|
(e)(1)-(3) [(e)(1)-(6)] do not apply to a school district. |
|
(e-2) By August 7 or as soon thereafter as practicable, the |
|
chief appraiser of each appraisal district shall deliver by regular |
|
mail or e-mail to each owner of property located in the appraisal |
|
district 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 |
|
appraisal district under Section 26.17. The notice must include: |
|
(1) a statement directing the property owner to an |
|
Internet website from which the owner may access information |
|
related to the actions taken or proposed to be taken by each taxing |
|
unit in which the property is located that may affect the taxes |
|
imposed on the owner's property; |
|
(2) a statement that the property owner may request |
|
from the county assessor-collector for the county in which the |
|
property is located or, if the county assessor-collector does not |
|
assess taxes for the county, the person who assesses taxes for the |
|
county under Section 6.24(b), contact information for the assessor |
|
for each taxing unit in which the property is located, who must |
|
provide the information described by this subsection to the owner |
|
on request; and |
|
(3) the name, address, and telephone number of the |
|
county assessor-collector for the county in which the property is |
|
located or, if the county assessor-collector does not assess taxes |
|
for the county, the person who assesses taxes for the county under |
|
Section 6.24(b). |
|
(e-3) The statement described by Subsection (e-2)(1) must |
|
include a heading that is in bold, capital letters in type larger |
|
than that used in the other provisions of the notice. |
|
(e-4) The comptroller: |
|
(1) with the advice of the property tax administration |
|
advisory board, shall adopt rules prescribing the form of the |
|
notice required by Subsection (e-2); and |
|
(2) may adopt rules regarding the format and delivery |
|
of the notice. |
|
(e-5) The governing body of a taxing unit shall include as |
|
an appendix to the taxing unit's budget for a fiscal year the tax |
|
rate calculation forms used by the designated officer or employee |
|
of the taxing unit to calculate the no-new-revenue tax rate and the |
|
voter-approval tax rate of the taxing unit for the tax year in which |
|
the fiscal year begins. |
|
(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-revenue |
|
[effective] and voter-approval [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 taxing unit, the chief appraiser of the |
|
applicable appraisal district, or the taxing unit, as applicable, |
|
has not complied with the computation, [or] publication, or posting |
|
requirements of this section or Section 26.16, 26.17, or 26.18 [and
|
|
the failure to comply was not in good faith]. It is a defense in an |
|
action for an injunction under this subsection that the failure to |
|
comply was in good faith. |
|
(h-1) Notwithstanding Subsection (h), if the anticipated |
|
collection rate of a taxing unit as calculated under that |
|
subsection is lower than the lowest actual collection rate of the |
|
taxing unit for any of the preceding three years, the anticipated |
|
collection rate of the taxing unit for purposes of this section is |
|
equal to the lowest actual collection rate of the taxing unit for |
|
any of the preceding three years. |
|
(h-2) The anticipated collection rate of a taxing unit for |
|
purposes of this section is the rate calculated under Subsection |
|
(h) as modified by Subsection (h-1), if applicable, regardless of |
|
whether that rate exceeds 100 percent. |
|
(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 voter-approval [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-revenue [effective] |
|
maintenance and operations rate of the taxing 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 taxing unit |
|
operated the discontinued department, function, or activity. If |
|
the taxing 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 taxing unit |
|
shall reduce last year's levy used for calculating the |
|
no-new-revenue [effective] maintenance and operations rate of the |
|
taxing unit by the amount of the revenue spent in the last full |
|
fiscal year in which the taxing 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 voter-approval [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-revenue [effective] |
|
maintenance and operations rate of the taxing 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 |
|
taxing unit operated the discontinued department, function, or |
|
activity. If the taxing 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 taxing unit may increase last year's levy used to |
|
calculate the no-new-revenue [effective] maintenance and |
|
operations rate by an amount not to exceed the amount of property |
|
tax revenue spent by the discontinuing taxing unit to operate the |
|
discontinued department, function, or activity in the last full |
|
fiscal year in which the discontinuing taxing unit operated the |
|
department, function, or activity. |
|
SECTION 37. Section 26.041, Tax Code, is amended by |
|
amending Subsections (a), (b), (c), (e), (g), and (h) and adding |
|
Subsection (c-1) to read as follows: |
|
(a) In the first year in which an additional sales and use |
|
tax is required to be collected, the no-new-revenue [effective] tax |
|
rate and voter-approval [rollback] tax rate for the taxing unit are |
|
calculated according to the following formulas: |
|
NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S |
|
LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW |
|
PROPERTY VALUE)] - SALES TAX GAIN RATE |
|
and |
|
VOTER-APPROVAL TAX [ROLLBACK] RATE FOR SPECIAL TAXING |
|
UNIT = (NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND |
|
OPERATIONS RATE x 1.08) + (CURRENT DEBT RATE - SALES |
|
TAX GAIN RATE) |
|
or |
|
VOTER-APPROVAL TAX RATE FOR TAXING UNIT OTHER THAN |
|
SPECIAL TAXING UNIT = (NO-NEW-REVENUE MAINTENANCE AND |
|
OPERATIONS RATE x 1.035) + (CURRENT DEBT RATE + UNUSED |
|
INCREMENT RATE - SALES TAX GAIN RATE) |
|
where "sales tax gain rate" means a number expressed in dollars per |
|
$100 of taxable value, calculated by dividing the revenue that will |
|
be generated by the additional sales and use tax in the following |
|
year as calculated under Subsection (d) [of this section] by the |
|
current total value. |
|
(b) Except as provided by Subsections (a) and (c) [of this
|
|
section], in a year in which a taxing unit imposes an additional |
|
sales and use tax, the voter-approval [rollback] tax rate for the |
|
taxing unit is calculated according to the following formula, |
|
regardless of whether the taxing unit levied a property tax in the |
|
preceding year: |
|
VOTER-APPROVAL TAX [ROLLBACK] RATE FOR SPECIAL TAXING |
|
UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS |
|
EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL VALUE - NEW |
|
PROPERTY VALUE)] + (CURRENT DEBT RATE - SALES TAX |
|
REVENUE RATE) |
|
or |
|
VOTER-APPROVAL TAX RATE FOR TAXING UNIT OTHER THAN |
|
SPECIAL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND |
|
OPERATIONS EXPENSE x 1.035) / (CURRENT TOTAL VALUE - |
|
NEW PROPERTY VALUE)] + (CURRENT DEBT RATE + UNUSED |
|
INCREMENT RATE - SALES TAX REVENUE RATE) |
|
where "last year's maintenance and operations expense" means the |
|
amount spent for maintenance and operations from property tax and |
|
additional sales and use tax revenues in the preceding year, and |
|
"sales tax revenue rate" means a number expressed in dollars per |
|
$100 of taxable value, calculated by dividing the revenue that will |
|
be generated by the additional sales and use tax in the current year |
|
as calculated under Subsection (d) [of this section] by the current |
|
total value. |
|
(c) In a year in which a taxing unit that has been imposing |
|
an additional sales and use tax ceases to impose an additional sales |
|
and use tax, the no-new-revenue [effective] tax rate and |
|
voter-approval [rollback] tax rate for the taxing unit are |
|
calculated according to the following formulas: |
|
NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S |
|
LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW |
|
PROPERTY VALUE)] + SALES TAX LOSS RATE |
|
and |
|
VOTER-APPROVAL [ROLLBACK] TAX RATE FOR SPECIAL TAXING |
|
UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS |
|
EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL VALUE - NEW |
|
PROPERTY VALUE)] + CURRENT DEBT RATE |
|
or |
|
VOTER-APPROVAL TAX RATE FOR TAXING UNIT OTHER THAN |
|
SPECIAL TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND |
|
OPERATIONS EXPENSE x 1.035) / (CURRENT TOTAL VALUE - |
|
NEW PROPERTY VALUE)] + (CURRENT DEBT RATE + UNUSED |
|
INCREMENT RATE) |
|
where "sales tax loss rate" means a number expressed in dollars per |
|
$100 of taxable value, calculated by dividing the amount of sales |
|
and use tax revenue generated in the last four quarters for which |
|
the information is available by the current total value and "last |
|
year's maintenance and operations expense" means the amount spent |
|
for maintenance and operations from property tax and additional |
|
sales and use tax revenues in the preceding year. |
|
(c-1) Notwithstanding any other provision of this section, |
|
the governing body of a taxing unit other than a special taxing unit |
|
may direct the designated officer or employee to calculate the |
|
voter-approval tax rate of the taxing unit in the manner provided |
|
for a special taxing unit if any part of the taxing unit is located |
|
in an area declared a disaster area during the current tax year by |
|
the governor or by the president of the United States. The |
|
designated officer or employee shall continue calculating the |
|
voter-approval tax rate in the manner provided by this subsection |
|
until the earlier of: |
|
(1) the second tax year in which the total taxable |
|
value of property taxable by the taxing unit as shown on the |
|
appraisal roll for the taxing unit submitted by the assessor for the |
|
taxing unit to the governing body exceeds the total taxable value of |
|
property taxable by the taxing unit on January 1 of the tax year in |
|
which the disaster occurred; or |
|
(2) the third tax year after the tax year in which the |
|
disaster occurred. |
|
(e) If a city that imposes an additional sales and use tax |
|
receives payments under the terms of a contract executed before |
|
January 1, 1986, in which the city agrees not to annex certain |
|
property or a certain area and the owners or lessees of the property |
|
or of property in the area agree to pay at least annually to the city |
|
an amount determined by reference to all or a percentage of the |
|
property tax rate of the city and all or a part of the value of the |
|
property subject to the agreement or included in the area subject to |
|
the agreement, the governing body, by order adopted by a majority |
|
vote of the governing body, may direct the designated officer or |
|
employee to add to the no-new-revenue [effective] and |
|
voter-approval [rollback] tax rates the amount that, when applied |
|
to the total taxable value submitted to the governing body, would |
|
produce an amount of taxes equal to the difference between the total |
|
amount of payments for the tax year under contracts described by |
|
this subsection under the voter-approval [rollback] tax rate |
|
calculated under this section and the total amount of payments for |
|
the tax year that would have been obligated to the city if the city |
|
had not adopted an additional sales and use tax. |
|
(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 designated 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 no-new-revenue [effective] tax rate |
|
for the taxing unit is the no-new-revenue [effective] tax rate |
|
before the increase minus a number the numerator of which is the |
|
revenue generated as a result of the increase in the additional |
|
sales and use tax, 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 designated 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 no-new-revenue [effective] tax rate for the |
|
taxing unit is the no-new-revenue [effective] tax rate before the |
|
decrease plus a number the numerator of which is the revenue lost as |
|
a result of the decrease in the additional sales and use tax, as |
|
determined under this subsection, and the denominator of which is |
|
the current total value minus the new property value. |
|
SECTION 38. The heading to Section 26.043, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.043. VOTER-APPROVAL AND NO-NEW-REVENUE [EFFECTIVE] |
|
TAX RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX. |
|
SECTION 39. 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 designated officer or employee |
|
[representative] shall subtract from the city's voter-approval |
|
[rollback] and no-new-revenue [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-revenue [effective] or |
|
voter-approval [rollback] tax rate refers to that rate as adjusted |
|
under this section. |
|
SECTION 40. The heading to Section 26.044, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.044. NO-NEW-REVENUE [EFFECTIVE] TAX RATE TO PAY FOR |
|
STATE CRIMINAL JUSTICE MANDATE. |
|
SECTION 41. Sections 26.044(a), (b), and (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 no-new-revenue [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 |
|
no-new-revenue [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 |
|
no-new-revenue [effective] maintenance and operation rate 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, as applicable, in the notice prescribed by |
|
Section 26.06 or 26.061 [26.06(b) of this code]. |
|
SECTION 42. Sections 26.0441(a), (b), and (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 no-new-revenue [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 no-new-revenue [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 no-new-revenue [effective] maintenance and operations rate |
|
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, as [if] |
|
applicable, in the notice prescribed by Section 26.06 or 26.061 |
|
[26.06(b)]. |
|
SECTION 43. Chapter 26, Tax Code, is amended by adding |
|
Sections 26.0442 and 26.0443 to read as follows: |
|
Sec. 26.0442. TAX RATE ADJUSTMENT FOR COUNTY INDIGENT |
|
DEFENSE COMPENSATION EXPENDITURES. (a) In this section, |
|
"indigent defense compensation expenditures" for a tax year means |
|
the amount paid by a county to provide appointed counsel for |
|
indigent individuals in criminal or civil proceedings in accordance |
|
with the schedule of fees adopted under Article 26.05, Code of |
|
Criminal Procedure, in the period beginning on July 1 of the tax |
|
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 any state grants received by the county during that period |
|
for the same purpose. |
|
(b) If a county's indigent defense compensation |
|
expenditures exceed the amount of those expenditures for the |
|
preceding tax year, the no-new-revenue maintenance and operations |
|
rate for the county is increased by the lesser of the rates computed |
|
according to the following formulas: |
|
(Current Tax Year's Indigent Defense Compensation |
|
Expenditures - Preceding Tax Year's Indigent Defense |
|
Compensation Expenditures) / (Current Total Value - |
|
New Property Value) |
|
or |
|
(Preceding Tax Year's Indigent Defense Compensation |
|
Expenditures x 0.05) / (Current Total Value - New |
|
Property Value) |
|
(c) The county shall include a notice of the increase in the |
|
no-new-revenue maintenance and operations rate provided by this |
|
section, including a description and the amount of indigent defense |
|
compensation expenditures, in the information published under |
|
Section 26.04(e) and, as applicable, in the notice prescribed by |
|
Section 26.06 or 26.061. |
|
Sec. 26.0443. TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY |
|
HOSPITAL EXPENDITURES. (a) In this section: |
|
(1) "Eligible county hospital" means a hospital that: |
|
(A) is: |
|
(i) owned or leased by a county and operated |
|
in accordance with Chapter 263, Health and Safety Code; or |
|
(ii) owned or leased jointly by a |
|
municipality and a county and operated in accordance with Chapter |
|
265, Health and Safety Code; and |
|
(B) is located in an area not served by a hospital |
|
district created under Sections 4 through 11, Article IX, Texas |
|
Constitution. |
|
(2) "Eligible county hospital expenditures" for a tax |
|
year means the amount paid by a county or municipality in the period |
|
beginning on July 1 of the tax 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 to maintain and operate an eligible county |
|
hospital. |
|
(b) If a county's or municipality's eligible county hospital |
|
expenditures exceed the amount of those expenditures for the |
|
preceding tax year, the no-new-revenue maintenance and operations |
|
rate for the county or municipality, as applicable, is increased by |
|
the lesser of the rates computed according to the following |
|
formulas: |
|
(Current Tax Year's Eligible County Hospital |
|
Expenditures - Preceding Tax Year's Eligible County |
|
Hospital Expenditures) / (Current Total Value - New |
|
Property Value) |
|
or |
|
(Preceding Tax Year's Eligible County Hospital |
|
Expenditures x 0.08) / (Current Total Value - New |
|
Property Value) |
|
(c) The county or municipality shall include a notice of the |
|
increase in the no-new-revenue maintenance and operations rate |
|
provided by this section, including a description and amount of |
|
eligible county hospital expenditures, in the information |
|
published under Section 26.04(e) and, as applicable, in the notice |
|
prescribed by Section 26.06 or 26.061. |
|
SECTION 44. The heading to Section 26.045, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.045. VOTER-APPROVAL TAX RATE [ROLLBACK] RELIEF FOR |
|
POLLUTION CONTROL REQUIREMENTS. |
|
SECTION 45. Sections 26.045(a), (c), and (i), Tax Code, are |
|
amended to read as follows: |
|
(a) The voter-approval [rollback] tax rate for a political |
|
subdivision of this state is increased by the rate that, if applied |
|
to the [total] current total value, would impose an amount of taxes |
|
equal to the amount the political subdivision will spend out of its |
|
maintenance and operation funds under Section 26.012(16) to pay for |
|
a facility, device, or method for the control of air, water, or land |
|
pollution that is necessary to meet the requirements of a permit |
|
issued by the Texas Commission on Environmental Quality. |
|
(c) To receive an adjustment to the voter-approval |
|
[rollback] tax rate under this section, a political subdivision |
|
shall present information to the executive director of the Texas |
|
Commission on Environmental Quality in a permit application or in a |
|
request for any exemption from a permit that would otherwise be |
|
required detailing: |
|
(1) the anticipated environmental benefits from the |
|
installation of the facility, device, or method for the control of |
|
air, water, or land pollution; |
|
(2) the estimated cost of the pollution control |
|
facility, device, or method; and |
|
(3) the purpose of the installation of the facility, |
|
device, or method, and the proportion of the installation that is |
|
pollution control property. |
|
(i) A political subdivision of the state seeking an |
|
adjustment in its voter-approval [rollback] tax rate under this |
|
section shall provide to its tax assessor a copy of the letter |
|
issued by the executive director of the Texas Commission on |
|
Environmental Quality under Subsection (d). The tax assessor shall |
|
accept the copy of the letter from the executive director as |
|
conclusive evidence that the facility, device, or method is used |
|
wholly or partly as pollution control property and shall adjust the |
|
voter-approval [rollback] tax rate for the political subdivision as |
|
provided for by Subsection (a). |
|
SECTION 46. Section 26.05, Tax Code, is amended by amending |
|
Subsections (a), (b), (c), (d), (e), and (g) and adding Subsections |
|
(d-1), (d-2), and (e-1) to read as follows: |
|
(a) The governing body of each taxing unit[, before the
|
|
later of September 30 or the 60th day after the date the certified
|
|
appraisal roll is received by the taxing unit,] shall adopt a tax |
|
rate for the current tax year and shall notify the assessor for the |
|
taxing unit of the rate adopted. The governing body must adopt a |
|
tax rate before the later of September 30 or the 60th day after the |
|
date the certified appraisal roll is received by the taxing unit, |
|
except that the governing body must adopt a tax rate that exceeds |
|
the voter-approval tax rate not later than the 71st day before the |
|
next uniform election date prescribed by Section 41.001, Election |
|
Code, that occurs in November of that year. The tax rate consists |
|
of two components, each of which must be approved separately. The |
|
components are: |
|
(1) for a taxing unit other than a school district, the |
|
rate that, if applied to the total taxable value, will impose the |
|
total amount described by [published under] Section |
|
26.04(e)(3)(C), less any amount of additional sales and use tax |
|
revenue that will be used to pay debt service, or, for a school |
|
district, the rate calculated under Section |
|
44.004(c)(5)(A)(ii)(b), Education Code; and |
|
(2) the rate that, if applied to the total taxable |
|
value, will impose the amount of taxes needed to fund maintenance |
|
and operation expenditures of the taxing unit for the next year. |
|
(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-revenue [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-revenue [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-revenue [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-revenue [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-revenue |
|
[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-REVENUE |
|
[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 of [operated by] the taxing unit: |
|
(A) the following statement: "(Insert name of |
|
taxing 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-revenue |
|
[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-REVENUE |
|
[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-revenue [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 |
|
voter-approval [rollback] tax rate or the no-new-revenue |
|
[effective] tax rate calculated as provided by this chapter until |
|
the governing body has held a public hearing [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 voter-approval [rollback] tax rate or the |
|
no-new-revenue [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 other than a |
|
school district may not hold a public hearing on a proposed tax rate |
|
or a public meeting to adopt a tax rate until the fifth day after the |
|
date the chief appraiser of each appraisal district in which the |
|
taxing unit participates has: |
|
(1) delivered the notice required by Section |
|
26.04(e-2); and |
|
(2) complied with Section 26.17(f). |
|
(d-2) Notwithstanding Subsection (a), the governing body of |
|
a taxing unit other than a school district may not adopt a tax rate |
|
until the chief appraiser of each appraisal district in which the |
|
taxing unit participates has complied with Subsection (d-1). |
|
(e) A person who owns taxable property is entitled to an |
|
injunction restraining the collection of taxes by a taxing unit in |
|
which the property is taxable if the taxing unit has not complied |
|
with the requirements of this section or Section 26.04 [and the
|
|
failure to comply was not in good faith]. It is a defense in an |
|
action for an injunction under this subsection that the failure to |
|
comply was in good faith. An action to enjoin the collection of |
|
taxes must be filed not later than the 15th day after the date the |
|
taxing unit adopts a tax rate. A property owner is not required to |
|
pay the taxes imposed by a taxing unit on the owner's property while |
|
an action filed by the property owner to enjoin the collection of |
|
taxes imposed by the taxing unit on the owner's property is pending. |
|
If the property owner pays the taxes and subsequently prevails in |
|
the action, the property owner is entitled to a refund of the taxes |
|
paid, together with reasonable attorney's fees and court costs. |
|
The property owner is not required to apply to the collector for the |
|
taxing unit to receive the refund [prior to the date a taxing unit
|
|
delivers substantially all of its tax bills]. |
|
(e-1) The governing body of a taxing unit that imposes an |
|
additional sales and use tax may not adopt the component of the tax |
|
rate of the taxing unit described by Subsection (a)(1) of this |
|
section until the chief financial officer or the auditor for the |
|
taxing unit submits to the governing body of the taxing 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 described by Section 26.04(e)(3)(C) as |
|
required by Subsection (a)(1) of this section. The comptroller |
|
shall prescribe the form of the certification required by this |
|
subsection 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-revenue [effective] tax rate |
|
and the voter-approval [rollback] tax rate of the district shall be |
|
calculated based on the certified estimate of taxable value. |
|
SECTION 47. Section 26.052, Tax Code, is amended by |
|
amending Subsection (e) and adding Subsection (f) 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 taxing unit's no-new-revenue [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-revenue [effective] tax |
|
rate)." |
|
(f) A taxing unit to which this section applies that elects |
|
to provide public notice of its proposed tax rate under Subsection |
|
(c)(2) must also provide public notice of its proposed tax rate by |
|
posting notice of the proposed tax rate, including the information |
|
prescribed by Subsection (e), prominently on the home page of the |
|
Internet website of the taxing unit. |
|
SECTION 48. Section 26.06, Tax Code, is amended by amending |
|
Subsections (a), (b), (c), (d), and (e) and adding Subsections |
|
(b-1), (b-2), (b-3), and (b-4) to read as follows: |
|
(a) A public hearing required by Section 26.05 may not be |
|
held before the fifth [seventh] day after the date the notice of the |
|
public hearing is given. The [second hearing may not be held
|
|
earlier than the third day after the date of the first hearing.
|
|
Each] hearing must be on a weekday that is not a public holiday. The |
|
[Each] hearing must be held inside the boundaries of the 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. At the hearing [hearings], the governing body |
|
must afford adequate opportunity for proponents and opponents of |
|
the tax increase to present their views. |
|
(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 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 effective tax rate for this year of $____
|
|
(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."] |
|
(b-1) If the proposed tax rate exceeds the no-new-revenue |
|
tax rate and the voter-approval tax rate of the taxing unit, the |
|
notice must contain a statement in the following form: |
|
"NOTICE OF PUBLIC HEARING ON TAX INCREASE |
|
"PROPOSED TAX RATE $__________ per $100 |
|
"NO-NEW-REVENUE TAX RATE $__________ per $100 |
|
"VOTER-APPROVAL TAX RATE $__________ per $100 |
|
"The no-new-revenue tax rate is the tax rate for the (current |
|
tax year) tax year that will raise the same amount of property tax |
|
revenue for (name of taxing unit) from the same properties in both |
|
the (preceding tax year) tax year and the (current tax year) tax |
|
year. |
|
"The voter-approval tax rate is the highest tax rate that |
|
(name of taxing unit) may adopt without holding an election to seek |
|
voter approval of the rate. |
|
"The proposed tax rate is greater than the no-new-revenue tax |
|
rate. This means that (name of taxing unit) is proposing to |
|
increase property taxes for the (current tax year) tax year. |
|
"A public hearing on the proposed tax rate will be held on |
|
(date and time) at (meeting place). |
|
"The proposed tax rate is also greater than the |
|
voter-approval tax rate. If (name of taxing unit) adopts the |
|
proposed tax rate, (name of taxing unit) is required to hold an |
|
election so that the voters may accept or reject the proposed tax |
|
rate. If a majority of the voters reject the proposed tax rate, the |
|
tax rate of the (name of taxing unit) will be the voter-approval tax |
|
rate. The election will be held on (date of election). You may |
|
contact the (name of office responsible for administering the |
|
election) for information about voting locations. The hours of |
|
voting on election day are (voting hours). |
|
"Your taxes owed under any of the tax rates mentioned above |
|
can be calculated as follows: |
|
"Property tax amount = tax rate x taxable value of your |
|
property / 100 |
|
"(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 86th Texas Legislature modified the manner in which the |
|
voter-approval tax rate is calculated to limit the rate of growth of |
|
property taxes in the state." |
|
(b-2) If the proposed tax rate exceeds the no-new-revenue |
|
tax rate but does not exceed the voter-approval tax rate of the |
|
taxing unit, the notice must contain a statement in the following |
|
form: |
|
"NOTICE OF PUBLIC HEARING ON TAX INCREASE |
|
"PROPOSED TAX RATE $__________ per $100 |
|
"NO-NEW-REVENUE TAX RATE $__________ per $100 |
|
"VOTER-APPROVAL TAX RATE $__________ per $100 |
|
"The no-new-revenue tax rate is the tax rate for the (current |
|
tax year) tax year that will raise the same amount of property tax |
|
revenue for (name of taxing unit) from the same properties in both |
|
the (preceding tax year) tax year and the (current tax year) tax |
|
year. |
|
"The voter-approval tax rate is the highest tax rate that |
|
(name of taxing unit) may adopt without holding an election to seek |
|
voter approval of the rate. |
|
"The proposed tax rate is greater than the no-new-revenue tax |
|
rate. This means that (name of taxing unit) is proposing to |
|
increase property taxes for the (current tax year) tax year. |
|
"A public hearing on the proposed tax rate will be held on |
|
(date and time) at (meeting place). |
|
"The proposed tax rate is not greater than the voter-approval |
|
tax rate. As a result, (name of taxing unit) is not required to hold |
|
an election at which voters may accept or reject the proposed tax |
|
rate. However, you may express your support for or opposition to |
|
the proposed tax rate by contacting the members of the (name of |
|
governing body) of (name of taxing unit) at their offices or by |
|
attending the public hearing mentioned above. |
|
"Your taxes owed under any of the tax rates mentioned above |
|
can be calculated as follows: |
|
"Property tax amount = tax rate x taxable value of your |
|
property / 100 |
|
"(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 86th Texas Legislature modified the manner in which the |
|
voter-approval tax rate is calculated to limit the rate of growth of |
|
property taxes in the state." |
|
(b-3) If the proposed tax rate does not exceed the |
|
no-new-revenue tax rate but exceeds the voter-approval tax rate of |
|
the taxing unit, the notice must contain a statement in the |
|
following form: |
|
"NOTICE OF PUBLIC HEARING ON TAX RATE |
|
"PROPOSED TAX RATE $__________ per $100 |
|
"NO-NEW-REVENUE TAX RATE $__________ per $100 |
|
"VOTER-APPROVAL TAX RATE $__________ per $100 |
|
"The no-new-revenue tax rate is the tax rate for the (current |
|
tax year) tax year that will raise the same amount of property tax |
|
revenue for (name of taxing unit) from the same properties in both |
|
the (preceding tax year) tax year and the (current tax year) tax |
|
year. |
|
"The voter-approval tax rate is the highest tax rate that |
|
(name of taxing unit) may adopt without holding an election to seek |
|
voter approval of the rate. |
|
"The proposed tax rate is not greater than the no-new-revenue |
|
tax rate. This means that (name of taxing unit) is not proposing to |
|
increase property taxes for the (current tax year) tax year. |
|
"A public hearing on the proposed tax rate will be held on |
|
(date and time) at (meeting place). |
|
"The proposed tax rate is greater than the voter-approval tax |
|
rate. If (name of taxing unit) adopts the proposed tax rate, (name |
|
of taxing unit) is required to hold an election so that the voters |
|
may accept or reject the proposed tax rate. If a majority of the |
|
voters reject the proposed tax rate, the tax rate of the (name of |
|
taxing unit) will be the voter-approval tax rate. The election will |
|
be held on (date of election). You may contact the (name of office |
|
responsible for administering the election) for information about |
|
voting locations. The hours of voting on election day are (voting |
|
hours). |
|
"Your taxes owed under any of the tax rates mentioned above |
|
can be calculated as follows: |
|
"Property tax amount = tax rate x taxable value of your |
|
property / 100 |
|
"(Names of all members of the governing body, showing how |
|
each voted on the proposal to consider the tax rate or, if one or |
|
more were absent, indicating the absences.) |
|
"The 86th Texas Legislature modified the manner in which the |
|
voter-approval tax rate is calculated to limit the rate of growth of |
|
property taxes in the state." |
|
(b-4) In addition to including the information described by |
|
Subsection (b-1), (b-2), or (b-3), as applicable, the notice must |
|
include the information described by Section 26.062. |
|
(c) The notice of a public hearing under this section may be |
|
delivered by mail to each property owner in the taxing 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. If the taxing unit |
|
publishes the notice in a newspaper [operates an Internet website], |
|
the taxing unit must also post the notice prominently on the home |
|
page of the Internet website of the taxing unit [must be posted on
|
|
the website] from the date the notice is first published until the |
|
[second] public hearing is concluded. |
|
(d) The governing body may vote on the proposed tax rate at |
|
the public hearing. If the governing body does not vote on the |
|
proposed tax rate at the public hearing, [At the public hearings] |
|
the governing body shall announce at the public hearing 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
|
|
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) A [The] meeting to vote on the tax increase may not be |
|
held [earlier than the third day or] later than the seventh [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 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 effective tax rate.] |
|
SECTION 49. Chapter 26, Tax Code, is amended by adding |
|
Sections 26.061, 26.062, and 26.063 to read as follows: |
|
Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE |
|
THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR VOTER-APPROVAL TAX |
|
RATE. (a) This section applies only to the governing body of a |
|
taxing unit other than a school district that proposes to adopt a |
|
tax rate that does not exceed the lower of the no-new-revenue tax |
|
rate or the voter-approval tax rate calculated as provided by this |
|
chapter. |
|
(b) The notice of the meeting at which the governing body of |
|
the taxing unit will vote on the proposed tax rate must contain a |
|
statement in the following form: |
|
"NOTICE OF MEETING TO VOTE ON TAX RATE |
|
"PROPOSED TAX RATE $__________ per $100 |
|
"NO-NEW-REVENUE TAX RATE $__________ per $100 |
|
"VOTER-APPROVAL TAX RATE $__________ per $100 |
|
"The no-new-revenue tax rate is the tax rate for the (current |
|
tax year) tax year that will raise the same amount of property tax |
|
revenue for (name of taxing unit) from the same properties in both |
|
the (preceding tax year) tax year and the (current tax year) tax |
|
year. |
|
"The voter-approval tax rate is the highest tax rate that |
|
(name of taxing unit) may adopt without holding an election to seek |
|
voter approval of the rate. |
|
"The proposed tax rate is not greater than the no-new-revenue |
|
tax rate. This means that (name of taxing unit) is not proposing to |
|
increase property taxes for the (current tax year) tax year. |
|
"A public meeting to vote on the proposed tax rate will be |
|
held on (date and time) at (meeting place). |
|
"The proposed tax rate is also not greater than the |
|
voter-approval tax rate. As a result, (name of taxing unit) is not |
|
required to hold an election to seek voter approval of the rate. |
|
However, you may express your support for or opposition to the |
|
proposed tax rate by contacting the members of the (name of |
|
governing body) of (name of taxing unit) at their offices or by |
|
attending the public meeting mentioned above. |
|
"Your taxes owed under any of the above rates can be |
|
calculated as follows: |
|
"Property tax amount = tax rate x taxable value of your |
|
property / 100 |
|
"(Names of all members of the governing body, showing how |
|
each voted on the proposed tax rate or, if one or more were absent, |
|
indicating the absences.) |
|
"The 86th Texas Legislature modified the manner in which the |
|
voter-approval tax rate is calculated to limit the rate of growth of |
|
property taxes in the state." |
|
(c) In addition to including the information described by |
|
Subsection (b), the notice must include the information described |
|
by Section 26.062. |
|
(d) The notice required under this section must be provided |
|
in the manner required under Section 26.06(c). |
|
Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX |
|
RATE NOTICE. (a) In addition to the information described by |
|
Section 26.06(b-1), (b-2), or (b-3) or 26.061, as applicable, a |
|
notice required by that provision must include at the end of the |
|
notice: |
|
(1) a statement in the following form: |
|
"The following table compares the taxes imposed on the |
|
average residence homestead by (name of taxing unit) last year to |
|
the taxes proposed to be imposed on the average residence homestead |
|
by (name of taxing unit) this year:"; |
|
(2) a table in the form required by this section |
|
following the statement described by Subdivision (1); and |
|
(3) a statement in the following form following the |
|
table: |
|
(A) if the tax assessor for the taxing unit |
|
maintains an Internet website: "For assistance with tax |
|
calculations, please contact the tax assessor for (name of taxing |
|
unit) at (telephone number) or (e-mail address), or visit (Internet |
|
website address) for more information."; or |
|
(B) if the tax assessor for the taxing unit does |
|
not maintain an Internet website: "For assistance with tax |
|
calculations, please contact the tax assessor for (name of taxing |
|
unit) at (telephone number) or (e-mail address)." |
|
(b) The table must contain five rows and four columns. |
|
(c) The first row must appear as follows: |
|
(1) the first column of the first row must be left |
|
blank; |
|
(2) the second column of the first row must state the |
|
year corresponding to the preceding tax year; |
|
(3) the third column of the first row must state the |
|
year corresponding to the current tax year; and |
|
(4) the fourth column of the first row must be entitled |
|
"Change". |
|
(d) The second row must appear as follows: |
|
(1) the first column of the second row must be entitled |
|
"Total tax rate (per $100 of value)"; |
|
(2) the second column of the second row must state the |
|
adopted tax rate for the preceding tax year; |
|
(3) the third column of the second row must state the |
|
proposed tax rate for the current tax year; and |
|
(4) the fourth column of the second row must state the |
|
nominal and percentage difference between the adopted tax rate for |
|
the preceding tax year and the proposed tax rate for the current tax |
|
year as follows: "(increase or decrease, as applicable) of |
|
(nominal difference between tax rate stated in second column of |
|
second row and tax rate stated in third column of second row) per |
|
$100, or (percentage difference between tax rate stated in second |
|
column of second row and tax rate stated in third column of second |
|
row)%". |
|
(e) The third row must appear as follows: |
|
(1) the first column of the third row must be entitled |
|
"Average homestead taxable value"; |
|
(2) the second column of the third row must state the |
|
average taxable value of a residence homestead in the taxing unit |
|
for the preceding tax year; |
|
(3) the third column of the third row must state the |
|
average taxable value of a residence homestead in the taxing unit |
|
for the current tax year; and |
|
(4) the fourth column of the third row must state the |
|
percentage difference between the average taxable value of a |
|
residence homestead in the taxing unit for the preceding tax year |
|
and the average taxable value of a residence homestead in the taxing |
|
unit for the current tax year as follows: "(increase or decrease, |
|
as applicable) of (percentage difference between amount stated in |
|
second column of third row and amount stated in third column of |
|
third row)%". |
|
(f) The fourth row must appear as follows: |
|
(1) the first column of the fourth row must be entitled |
|
"Tax on average homestead"; |
|
(2) the second column of the fourth row must state the |
|
amount of taxes imposed by the taxing unit in the preceding tax year |
|
on a residence homestead with a taxable value equal to the average |
|
taxable value of a residence homestead in the taxing unit in the |
|
preceding tax year; |
|
(3) the third column of the fourth row must state the |
|
amount of taxes that would be imposed by the taxing unit in the |
|
current tax year on a residence homestead with a taxable value equal |
|
to the average taxable value of a residence homestead in the taxing |
|
unit in the current tax year if the taxing unit adopted the proposed |
|
tax rate; and |
|
(4) the fourth column of the fourth row must state the |
|
nominal and percentage difference between the amount of taxes |
|
imposed by the taxing unit in the preceding tax year on a residence |
|
homestead with a taxable value equal to the average taxable value of |
|
a residence homestead in the taxing unit in the preceding tax year |
|
and the amount of taxes that would be imposed by the taxing unit in |
|
the current tax year on a residence homestead with a taxable value |
|
equal to the average taxable value of a residence homestead in the |
|
taxing unit in the current tax year if the taxing unit adopted the |
|
proposed tax rate, as follows: "(increase or decrease, as |
|
applicable) of (nominal difference between amount stated in second |
|
column of fourth row and amount stated in third column of fourth |
|
row), or (percentage difference between amount stated in second |
|
column of fourth row and amount stated in third column of fourth |
|
row)%". |
|
(g) The fifth row must appear as follows: |
|
(1) the first column of the fifth row must be entitled |
|
"Total tax levy on all properties"; |
|
(2) the second column of the fifth row must state the |
|
amount equal to last year's levy; |
|
(3) the third column of the fifth row must state the |
|
amount computed by multiplying the proposed tax rate by the current |
|
total value and dividing the product by 100; and |
|
(4) the fourth column of the fifth row must state the |
|
nominal and percentage difference between the total amount of taxes |
|
imposed by the taxing unit in the preceding tax year and the amount |
|
that would be imposed by the taxing unit in the current tax year if |
|
the taxing unit adopted the proposed tax rate, as follows: |
|
"(increase or decrease, as applicable) of (nominal difference |
|
between amount stated in second column of fifth row and amount |
|
stated in third column of fifth row), or (percentage difference |
|
between amount stated in second column of fifth row and amount |
|
stated in third column of fifth row)%". |
|
(h) In calculating the average taxable value of a residence |
|
homestead in the taxing unit for the preceding tax year and the |
|
current tax year for purposes of Subsections (e) and (f), any |
|
residence homestead exemption available only to disabled persons, |
|
persons 65 years of age or older, or their surviving spouses must be |
|
disregarded. |
|
Sec. 26.063. ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN |
|
DE MINIMIS RATE EXCEEDS VOTER-APPROVAL TAX RATE. (a) This section |
|
applies only to a taxing unit: |
|
(1) that is: |
|
(A) a taxing unit other than a special taxing |
|
unit; or |
|
(B) a municipality with a population of less than |
|
30,000, regardless of whether it is a special taxing unit; |
|
(2) that is required to provide notice under Section |
|
26.06(b-1) or (b-3); and |
|
(3) for which the de minimis rate exceeds the |
|
voter-approval tax rate. |
|
(b) This subsection applies only to a taxing unit that is |
|
required to hold an election under Section 26.07. In the notice |
|
required to be provided by the taxing unit under Section 26.06(b-1) |
|
or (b-3), as applicable, the taxing unit shall: |
|
(1) add the following to the end of the list of rates |
|
included in the notice: |
|
"DE MINIMIS RATE $__________ per $100"; |
|
(2) substitute the following for the definition of |
|
"voter-approval tax rate": "The voter-approval tax rate is the |
|
highest tax rate that (name of taxing unit) may adopt without |
|
holding an election to seek voter approval of the rate, unless the |
|
de minimis rate for (name of taxing unit) exceeds the |
|
voter-approval tax rate for (name of taxing unit)."; |
|
(3) add the following definition of "de minimis rate": |
|
"The de minimis rate is the rate equal to the sum of the |
|
no-new-revenue maintenance and operations rate for (name of taxing |
|
unit), the rate that will raise $500,000, and the current debt rate |
|
for (name of taxing unit)."; and |
|
(4) substitute the following for the provision that |
|
provides notice that an election is required: "The proposed tax |
|
rate is greater than the voter-approval tax rate and the de minimis |
|
rate. If (name of taxing unit) adopts the proposed tax rate, (name |
|
of taxing unit) is required to hold an election so that the voters |
|
may accept or reject the proposed tax rate. If a majority of the |
|
voters reject the proposed tax rate, the tax rate of the (name of |
|
taxing unit) will be the voter-approval tax rate of the (name of |
|
taxing unit). The election will be held on (date of election). You |
|
may contact the (name of office responsible for administering the |
|
election) for information about voting locations. The hours of |
|
voting on election day are (voting hours).". |
|
(c) This subsection applies only to a taxing unit for which |
|
the qualified voters of the taxing unit may petition to hold an |
|
election under Section 26.075. In the notice required to be |
|
provided by the taxing unit under Section 26.06(b-1) or (b-3), as |
|
applicable, the taxing unit shall: |
|
(1) add the following to the end of the list of rates |
|
included in the notice: |
|
"DE MINIMIS RATE $__________ per $100"; |
|
(2) substitute the following for the definition of |
|
"voter-approval tax rate": "The voter-approval tax rate is the |
|
highest tax rate that (name of taxing unit) may adopt without |
|
holding an election to seek voter approval of the rate, unless the |
|
de minimis rate for (name of taxing unit) exceeds the |
|
voter-approval tax rate for (name of taxing unit)."; |
|
(3) add the following definition of "de minimis rate": |
|
"The de minimis rate is the rate equal to the sum of the |
|
no-new-revenue maintenance and operations rate for (name of taxing |
|
unit), the rate that will raise $500,000, and the current debt rate |
|
for (name of taxing unit)."; and |
|
(4) substitute the following for the provision that |
|
provides notice that an election is required: "The proposed tax |
|
rate is greater than the voter-approval tax rate but not greater |
|
than the de minimis rate. However, the proposed tax rate exceeds |
|
the rate that allows voters to petition for an election under |
|
Section 26.075, Tax Code. If (name of taxing unit) adopts the |
|
proposed tax rate, the qualified voters of the (name of taxing unit) |
|
may petition the (name of taxing unit) to require an election to be |
|
held to determine whether to reduce the proposed tax rate. If a |
|
majority of the voters reject the proposed tax rate, the tax rate of |
|
the (name of taxing unit) will be the voter-approval tax rate of the |
|
(name of taxing unit).". |
|
SECTION 50. Section 26.065(b), Tax Code, is amended to read |
|
as follows: |
|
(b) The [If the] taxing unit [owns, operates, or controls an
|
|
Internet website, the unit] shall post notice of the public hearing |
|
prominently on the home page of the Internet website of the taxing |
|
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 51. Section 26.07, Tax Code, is amended to read as |
|
follows: |
|
Sec. 26.07. AUTOMATIC ELECTION TO APPROVE TAX RATE OF |
|
TAXING UNIT OTHER THAN SCHOOL DISTRICT [REPEAL INCREASE]. |
|
(a) This section applies to [If the governing body of] a taxing |
|
unit other than a school district. |
|
(b) If the governing body of a special taxing unit or a |
|
municipality with a population of 30,000 or more adopts a tax rate |
|
that exceeds the taxing unit's voter-approval [rollback] tax rate |
|
[calculated as provided by this chapter], or the governing body of a |
|
taxing unit other than a special taxing unit or a municipality with |
|
a population of less than 30,000 regardless of whether it is a |
|
special taxing unit adopts a tax rate that exceeds the greater of |
|
the taxing unit's voter-approval tax rate or de minimis rate, the |
|
registered [qualified] voters of the taxing unit at an election |
|
held for that purpose must determine whether to approve the adopted |
|
tax rate. When increased expenditure of money by a taxing unit is |
|
necessary to respond to a disaster, including a tornado, hurricane, |
|
flood, wildfire, or other calamity, but not including a drought, |
|
that has impacted the taxing unit and the governor has declared any |
|
part of the area in which the taxing unit is located as a disaster |
|
area, an election is not required under this section to approve the |
|
tax rate adopted by the governing body for the year following the |
|
year in which the disaster occurs [by petition may require that an
|
|
election be held to determine whether or not to reduce the tax rate
|
|
adopted for the current year to the rollback tax rate calculated as
|
|
provided by this chapter]. |
|
[(b) A petition is valid only if:
|
|
[(1)
it states that it is intended to require an
|
|
election in the taxing unit on the question of reducing the tax rate
|
|
for the current year;
|
|
[(2)
it is signed by a number of registered voters of
|
|
the taxing unit equal to at least:
|
|
[(A)
seven percent of the number of registered
|
|
voters of the taxing unit according to the most recent list of
|
|
registered voters if the tax rate adopted for the current tax year
|
|
would impose taxes for maintenance and operations in an amount of at
|
|
least $5 million; or
|
|
[(B)
10 percent of the number of registered
|
|
voters of the taxing unit according to the most recent official list
|
|
of registered voters if the tax rate adopted for the current tax
|
|
year would impose taxes for maintenance and operations in an amount
|
|
of less than $5 million; and
|
|
[(3)
it is submitted to the governing body on or before
|
|
the 90th day after the date on which the governing body adopted the
|
|
tax rate for the current year.] |
|
(c) The governing body [Not later than the 20th day after
|
|
the day a petition is submitted, the governing body shall determine
|
|
whether or not the petition is valid and pass a resolution stating
|
|
its finding. If the governing body fails to act within the time
|
|
allowed, the petition is treated as if it had been found valid.
|
|
[(d)
If the governing body finds that the petition is valid
|
|
(or fails to act within the time allowed), it] shall order that the |
|
[an] election be held in the taxing unit on the uniform election |
|
date prescribed by Section 41.001, Election Code, that occurs in |
|
November of the applicable tax year. The order calling the election |
|
may not be issued later than the 71st day before the date of the |
|
election [a date not less than 30 or more than 90 days after the last
|
|
day on which it could have acted to approve or disapprove the
|
|
petition. A state law requiring local elections to be held on a
|
|
specified date does not apply to the election unless a specified
|
|
date falls within the time permitted by this section]. At the |
|
election, the ballots shall be prepared to permit voting for or |
|
against the proposition: "Approving the ad valorem tax rate of |
|
$_____ per $100 valuation in (name of taxing unit) for the current |
|
year, a rate that is $_____ higher per $100 valuation than the |
|
voter-approval tax rate of (name of taxing unit), for the purpose of |
|
(description of purpose of increase). Last year, the ad valorem tax |
|
rate in (name of taxing unit) was $__________ per $100 valuation |
|
["Reducing the tax rate in (name of taxing unit) for the current
|
|
year from (the rate adopted) to (the rollback tax rate calculated as
|
|
provided by this chapter)]." The ballot proposition must include |
|
the adopted tax rate, the difference between the adopted tax rate |
|
and the voter-approval tax rate, and the taxing unit's tax rate for |
|
the preceding tax year in the appropriate places. |
|
(d) [(e)] If a majority of the votes cast [qualified voters
|
|
voting on the question] in the election favor the proposition, the |
|
tax rate for the [taxing unit for the] current year is the [rollback
|
|
tax] rate that was adopted by the governing body [calculated as
|
|
provided by this chapter; otherwise, the tax rate for the current
|
|
year is the one adopted by the governing body]. |
|
(e) If the proposition is not approved as provided by |
|
Subsection (d), the taxing unit's tax rate for the current tax year |
|
is the taxing unit's voter-approval tax rate. |
|
(f) If, [the tax rate is reduced by an election called under
|
|
this section] after tax bills for the taxing unit have been [are] |
|
mailed, a proposition to approve the taxing unit's adopted tax rate |
|
is not approved by the voters of the taxing unit at an election held |
|
under this section, the assessor for the taxing unit shall prepare |
|
and mail corrected tax bills. The assessor [He] shall include with |
|
the bill a brief explanation of the reason for and effect of the |
|
corrected bill. [The date on which the taxes become delinquent for
|
|
the year is extended by a number of days equal to the number of days
|
|
between the date the first tax bills were sent and the date the
|
|
corrected tax bills were sent.] |
|
(g) If a property owner pays taxes calculated using the |
|
originally adopted [higher] tax rate of the taxing unit and the |
|
proposition to approve the adopted tax rate is not approved by |
|
voters [when the rate is reduced by an election called under this
|
|
section], the taxing unit shall refund the difference between the |
|
amount of taxes paid and the amount due under the voter-approval tax |
|
[reduced] rate if the difference between the amount of taxes paid |
|
and the amount due under the voter-approval tax [reduced] rate is $1 |
|
or more. If the difference between the amount of taxes paid and the |
|
amount due under the voter-approval tax [reduced] rate is less than |
|
$1, the taxing unit shall refund the difference on request of the |
|
taxpayer. An application for a refund of less than $1 must be made |
|
within 90 days after the date the refund becomes due or the taxpayer |
|
forfeits the right to the refund. |
|
SECTION 52. Chapter 26, Tax Code, is amended by adding |
|
Section 26.075 to read as follows: |
|
Sec. 26.075. PETITION ELECTION TO REDUCE TAX RATE OF TAXING |
|
UNIT OTHER THAN SCHOOL DISTRICT. (a) This section applies only to |
|
a taxing unit other than: |
|
(1) a special taxing unit; |
|
(2) a school district; or |
|
(3) a municipality with a population of 30,000 or |
|
more. |
|
(b) This section applies to a taxing unit only in a tax year |
|
in which the taxing unit's: |
|
(1) de minimis rate exceeds the taxing unit's |
|
voter-approval tax rate; and |
|
(2) adopted tax rate is: |
|
(A) equal to or lower than the taxing unit's de |
|
minimis rate; and |
|
(B) greater than the greater of the taxing |
|
unit's: |
|
(i) voter-approval tax rate calculated as |
|
if the taxing unit were a special taxing unit; or |
|
(ii) voter-approval tax rate. |
|
(c) The qualified voters of a taxing unit by petition may |
|
require that an election be held to determine whether to reduce the |
|
tax rate adopted by the governing body of the taxing unit for the |
|
current tax year to the voter-approval tax rate. |
|
(d) A petition is valid only if the petition: |
|
(1) states that it is intended to require an election |
|
in the taxing unit on the question of reducing the taxing unit's |
|
adopted tax rate for the current tax year; |
|
(2) is signed by a number of registered voters of the |
|
taxing unit equal to at least three percent of the registered voters |
|
of the taxing unit determined according to the most recent list of |
|
those voters; and |
|
(3) is submitted to the governing body of the taxing |
|
unit not later than the 90th day after the date on which the |
|
governing body adopts the tax rate for the current tax year. |
|
(e) Not later than the 20th day after the date on which a |
|
petition is submitted, the governing body shall determine whether |
|
the petition is valid and must by resolution state the governing |
|
body's determination. If the governing body fails to make the |
|
determination in the time and manner required by this subsection, |
|
the petition is considered to be valid for the purposes of this |
|
section. |
|
(f) If the governing body determines that the petition is |
|
valid or fails to make the determination in the time and manner |
|
required by Subsection (e), the governing body shall order that an |
|
election be held in the taxing unit on the next uniform election |
|
date that allows sufficient time to comply with the requirements of |
|
other law. |
|
(g) At the election, the ballots shall be prepared to permit |
|
voting for or against the proposition: "Reducing the tax rate in |
|
(name of taxing unit) for the current year from (insert tax rate |
|
adopted for current year) to (insert voter-approval tax rate)." |
|
(h) If a majority of the votes cast in the election favor the |
|
proposition, the tax rate for the current tax year is the |
|
voter-approval tax rate. |
|
(i) If the proposition is not approved as provided by |
|
Subsection (h), the tax rate for the taxing unit for the current tax |
|
year is the tax rate adopted by the governing body of the taxing |
|
unit for the current tax year. |
|
(j) If the tax rate is reduced by an election held under this |
|
section after tax bills for the taxing unit have been mailed, the |
|
assessor for the taxing unit shall prepare and mail corrected tax |
|
bills. The assessor shall include with the bill a brief explanation |
|
of the reason for and effect of the corrected bill. The date on |
|
which the taxes become delinquent for the tax year is extended by a |
|
number of days equal to the number of days between the date the |
|
first tax bills were sent and the date the corrected tax bills were |
|
sent. |
|
(k) If a property owner pays taxes calculated using the |
|
higher tax rate when the tax rate is reduced by an election held |
|
under this section, the taxing unit shall refund the difference |
|
between the amount of taxes paid and the amount due under the |
|
reduced tax rate if the difference between the amount of taxes paid |
|
and the amount due under the reduced tax rate is $1 or more. If the |
|
difference between the amount of taxes paid and the amount due under |
|
the reduced rate is less than $1, the taxing unit shall refund the |
|
difference on request of the taxpayer. An application for a refund |
|
of less than $1 must be made within 90 days after the date the refund |
|
becomes due or the taxpayer forfeits the right to the refund. |
|
(l) Except as otherwise expressly provided by law, this |
|
section does not apply to a tax imposed by a taxing unit if a |
|
provision of an uncodified local or special law enacted by the 86th |
|
Legislature, Regular Session, 2019, or by an earlier legislature |
|
provides that Section 26.07 does not apply to a tax imposed by the |
|
taxing unit. |
|
SECTION 53. The heading to Section 26.08, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.08. AUTOMATIC ELECTION TO APPROVE TAX RATE OF |
|
[RATIFY] SCHOOL DISTRICT [TAXES]. |
|
SECTION 54. Section 26.08(a), Tax Code, is amended to read |
|
as follows: |
|
(a) If the governing body of a school district adopts a tax |
|
rate that exceeds the district's rollback tax rate, the registered |
|
voters of the district at an election held for that purpose must |
|
determine whether to approve the adopted tax rate. When increased |
|
expenditure of money by a school district is necessary to respond to |
|
a disaster, including a tornado, hurricane, flood, wildfire, or |
|
other calamity, but not including a drought, that has impacted a |
|
school district and the governor has requested federal disaster |
|
assistance for the area in which the school district is located, an |
|
election is not required under this section to approve the tax rate |
|
adopted by the governing body for the year following the year in |
|
which the disaster occurs. |
|
SECTION 55. The heading to Section 26.16, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.16. POSTING OF TAX-RELATED INFORMATION [TAX RATES] |
|
ON COUNTY'S INTERNET WEBSITE. |
|
SECTION 56. Section 26.16, Tax Code, is amended by amending |
|
Subsections (a) and (d) and adding Subsections (a-1), (d-1), and |
|
(d-2) 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-revenue [effective] tax rate; |
|
(5) the no-new-revenue [effective] maintenance and |
|
operations rate; and |
|
(6) the voter-approval [rollback] tax rate. |
|
(a-1) For purposes of Subsection (a), a reference to the |
|
no-new-revenue tax rate or the no-new-revenue 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, 2026. |
|
(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 |
|
taxing 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 |
|
taxing unit's debt service for the following year. |
|
"The no-new-revenue [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-revenue [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 voter-approval [rollback] tax rate is the highest tax |
|
rate a taxing unit may adopt before requiring voter approval at an |
|
election. An [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 a taxing unit [the district] |
|
wishes to adopt a tax rate in excess of the taxing unit's |
|
voter-approval [district's rollback] tax rate." |
|
(d-1) In addition to posting the information described by |
|
Subsection (a), the county assessor-collector shall post on the |
|
Internet website of the county for each taxing unit all or part of |
|
the territory of which is located in the county: |
|
(1) the tax rate calculation forms used by the |
|
designated officer or employee of each taxing unit to calculate the |
|
no-new-revenue and voter-approval tax rates of the taxing unit for |
|
the most recent five tax years beginning with the 2020 tax year, as |
|
certified by the designated officer or employee under Section |
|
26.04(d-2); and |
|
(2) the name and official contact information for each |
|
member of the governing body of the taxing unit. |
|
(d-2) By August 7 or as soon thereafter as practicable, the |
|
county assessor-collector shall post on the website the tax rate |
|
calculation forms described by Subsection (d-1)(1) for the current |
|
tax year. |
|
SECTION 57. Chapter 26, Tax Code, is amended by adding |
|
Sections 26.17 and 26.18 to read as follows: |
|
Sec. 26.17. DATABASE OF PROPERTY-TAX-RELATED INFORMATION. |
|
(a) The chief appraiser of each appraisal district shall create |
|
and maintain a property tax database that: |
|
(1) is identified by the name of the county in which |
|
the appraisal district is established instead of the name of the |
|
appraisal district; |
|
(2) contains information that is provided by |
|
designated officers or employees of the taxing units that are |
|
located in the appraisal district in the manner required by the |
|
comptroller; |
|
(3) is continuously updated as preliminary and revised |
|
data become available to and are provided by the designated |
|
officers or employees of taxing units; |
|
(4) is accessible to the public; |
|
(5) is searchable by property address and owner, |
|
except to the extent that access to the information in the database |
|
is restricted by Section 25.025 or 25.026; and |
|
(6) includes the following statement: "The 86th Texas |
|
Legislature modified the manner in which the voter-approval tax |
|
rate is calculated to limit the rate of growth of property taxes in |
|
the state.". |
|
(b) The database must include, with respect to each property |
|
listed on the appraisal roll for the appraisal district: |
|
(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-revenue tax rate; and |
|
(B) the voter-approval tax rate; |
|
(6) for each school district in which the property is |
|
located: |
|
(A) the tax rate that would 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 voter-approval 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 taxing unit adopted a tax rate equal to: |
|
(A) the no-new-revenue tax 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 |
|
district adopted a tax rate equal to: |
|
(A) the tax rate that would 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, time, and location of the 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; |
|
(13) the date, time, and location of the public |
|
meeting, if applicable, at which the tax rate will be adopted to be |
|
held by the governing body of each taxing unit in which the property |
|
is located; and |
|
(14) for each taxing unit in which the property is |
|
located, an e-mail address at which the taxing unit is capable of |
|
receiving written comments regarding the proposed tax rate of the |
|
taxing unit. |
|
(c) The database must provide a link to the Internet website |
|
used by each taxing unit in which the property is located to post |
|
the information described by Section 26.18. |
|
(d) The database must allow the property owner to |
|
electronically complete and submit to a taxing unit in which the |
|
owner's property is located a form on which the owner may provide |
|
the owner's opinion as to whether the tax rate proposed by the |
|
governing body of the taxing unit should be adopted. The form must |
|
require the owner to provide the owner's name and contact |
|
information and the physical address of the owner's property |
|
located in the taxing unit. The database must allow a property |
|
owner to complete and submit the form at any time during the period |
|
beginning on the date the governing body of the taxing unit proposes |
|
the tax rate for that tax year and ending on the date the governing |
|
body adopts a tax rate for that tax year. |
|
(e) The officer or employee designated by the governing body |
|
of each taxing unit in which the property is located to calculate |
|
the no-new-revenue tax rate and the voter-approval tax rate for the |
|
taxing unit must electronically incorporate into the database: |
|
(1) the information described by Subsections (b)(5), |
|
(6), (7), (12), and (13), as applicable, as the information becomes |
|
available; and |
|
(2) the tax rate calculation forms prepared under |
|
Section 26.04(d-1) at the same time the designated officer or |
|
employee submits the tax rates to the governing body of the taxing |
|
unit under Section 26.04(e). |
|
(f) The chief appraiser shall make the information |
|
described by Subsection (e)(1) and the tax rate calculation forms |
|
described by Subsection (e)(2) available to the public not later |
|
than the third business day after the date the information and forms |
|
are incorporated into the database. |
|
Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY |
|
TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet |
|
website or have access to a generally accessible Internet website |
|
that may be used for the purposes of this section. Each taxing unit |
|
shall post or cause to be posted on the Internet website the |
|
following information in a format prescribed by the comptroller: |
|
(1) the name of 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 official contact information for each member |
|
of the governing body of the taxing unit, if that information is |
|
different from the information described by Subdivision (2); |
|
(4) the taxing unit's budget for the preceding two |
|
years; |
|
(5) the taxing unit's proposed or adopted budget for |
|
the current year; |
|
(6) the change in the amount of the taxing unit's |
|
budget from the preceding year to the current year, by dollar amount |
|
and percentage; |
|
(7) 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; |
|
(8) 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; |
|
(9) the tax rate for maintenance and operations |
|
adopted by the taxing unit for the preceding two years; |
|
(10) in the case of a taxing unit other than a school |
|
district, the tax rate for debt service adopted by the taxing unit |
|
for the preceding two years; |
|
(11) in the case of a school district, the interest and |
|
sinking fund tax rate adopted by the district for the preceding two |
|
years; |
|
(12) the tax rate for maintenance and operations |
|
proposed by the taxing unit for the current year; |
|
(13) in the case of a taxing unit other than a school |
|
district, the tax rate for debt service proposed by the taxing unit |
|
for the current year; |
|
(14) in the case of a school district, the interest and |
|
sinking fund tax rate proposed by the district for the current year; |
|
and |
|
(15) the most recent financial audit of the taxing |
|
unit. |
|
SECTION 58. Sections 31.12(a) and (b), Tax Code, are |
|
amended to read as follows: |
|
(a) If a refund of a tax provided by Section 11.431(b), |
|
26.07(g), 26.075(k), 26.15(f), 31.11, 31.111, or 31.112 is paid on |
|
or before the 60th day after the date the liability for the refund |
|
arises, no interest is due on the amount refunded. If not paid on |
|
or before that 60th day, the amount of the tax to be refunded |
|
accrues interest at a rate of one percent for each month or part of a |
|
month that the refund is unpaid, beginning with the date on which |
|
the liability for the refund arises. |
|
(b) For purposes of this section, liability for a refund |
|
arises: |
|
(1) if the refund is required by Section 11.431(b), on |
|
the date the chief appraiser notifies the collector for the taxing |
|
unit of the approval of the late homestead exemption; |
|
(2) if the refund is required by Section 26.07(g) or |
|
26.075(k), on the date the results of the election to approve or |
|
reduce the tax rate, as applicable, are certified; |
|
(3) if the refund is required by Section 26.15(f): |
|
(A) for a correction to the tax roll made under |
|
Section 26.15(b), on the date the change in the tax roll is |
|
certified to the assessor for the taxing unit under Section 25.25; |
|
or |
|
(B) for a correction to the tax roll made under |
|
Section 26.15(c), on the date the change in the tax roll is ordered |
|
by the governing body of the taxing unit; |
|
(4) if the refund is required by Section 31.11, on the |
|
date the auditor for the taxing unit determines that the payment was |
|
erroneous or excessive or, if the amount of the refund exceeds the |
|
applicable amount specified by Section 31.11(a), on the date the |
|
governing body of the taxing unit approves the refund; |
|
(5) if the refund is required by Section 31.111, on the |
|
date the collector for the taxing unit determines that the payment |
|
was erroneous; or |
|
(6) if the refund is required by Section 31.112, on the |
|
date required by Section 31.112(d) or (e), as applicable. |
|
SECTION 59. Section 33.08(b), Tax Code, is amended to read |
|
as follows: |
|
(b) The governing body of the taxing unit or appraisal |
|
district, in the manner required by law for official action, may |
|
provide that taxes that become delinquent on or after June 1 under |
|
Section 26.075(j) [26.07(f)], 26.15(e), 31.03, 31.031, 31.032, |
|
31.04, or 42.42 incur an additional penalty to defray costs of |
|
collection. The amount of the penalty may not exceed the amount of |
|
the compensation specified in the applicable contract with an |
|
attorney under Section 6.30 to be paid in connection with the |
|
collection of the delinquent taxes. |
|
SECTION 60. Section 41.03(a), Tax Code, is amended to read |
|
as follows: |
|
(a) A taxing unit is entitled to challenge before the |
|
appraisal review board: |
|
(1) [the level of appraisals of any category of
|
|
property in the district or in any territory in the district, but
|
|
not the appraised value of a single taxpayer's property;
|
|
[(2)] an exclusion of property from the appraisal |
|
records; |
|
(2) [(3)] a grant in whole or in part of a partial |
|
exemption; |
|
(3) [(4)] a determination that land qualifies for |
|
appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or |
|
(4) [(5)] failure to identify the taxing unit as one |
|
in which a particular property is taxable. |
|
SECTION 61. Section 41.44(d), Tax Code, is amended to read |
|
as follows: |
|
(d) A notice of protest is sufficient if it identifies the |
|
protesting property owner, including a person claiming an ownership |
|
interest in the property even if that person is not listed on the |
|
appraisal records as an owner of the property, identifies the |
|
property that is the subject of the protest, and indicates apparent |
|
dissatisfaction with some determination of the appraisal office. |
|
The notice need not be on an official form, but the comptroller |
|
shall prescribe a form that provides for more detail about the |
|
nature of the protest. The form must permit a property owner to |
|
include each property in the appraisal district that is the subject |
|
of a protest. The form must permit a property owner to request that |
|
the protest be heard by a special panel established under Section |
|
6.425 if the protest will be determined by an appraisal review board |
|
to which that section applies and the property is included in a |
|
classification described by Section 6.425(b). The comptroller, |
|
each appraisal office, and each appraisal review board shall make |
|
the forms readily available and deliver one to a property owner on |
|
request. |
|
SECTION 62. Section 41.45, Tax Code, is amended by amending |
|
Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to |
|
read as follows: |
|
(d) This subsection does not apply to a special panel |
|
established under Section 6.425. An appraisal review board |
|
consisting of more than three members may sit in panels of not fewer |
|
than three members to conduct protest hearings. [However, the
|
|
determination of a protest heard by a panel must be made by the
|
|
board.] If the recommendation of a panel is not accepted by the |
|
board, the board may refer the matter for rehearing to a panel |
|
composed of members who did not hear the original protest [hearing] |
|
or, if there are not at least three members who did not hear the |
|
original protest, the board may determine the protest. [Before
|
|
determining a protest or conducting a rehearing before a new panel
|
|
or the board, the board shall deliver notice of the hearing or
|
|
meeting to determine the protest in accordance with the provisions
|
|
of this subchapter.] |
|
(d-1) An appraisal review board to which Section 6.425 |
|
applies shall sit in special panels established under that section |
|
to conduct protest hearings. A special panel may conduct a protest |
|
hearing relating to property only if the property is described by |
|
Section 6.425(b) and the property owner has requested that a |
|
special panel conduct the hearing or if the protest is assigned to |
|
the special panel under Section 6.425(f). If the recommendation of |
|
a special panel is not accepted by the board, the board may refer |
|
the matter for rehearing to another special panel composed of |
|
members who did not hear the original protest or, if there are not |
|
at least three other special panel members who did not hear the |
|
original protest, the board may determine the protest. |
|
(d-2) The determination of a protest heard by a panel under |
|
Subsection (d) or (d-1) must be made by the board. |
|
(d-3) The board must deliver notice of a hearing or meeting |
|
to determine a protest heard by a panel, or to rehear a protest, |
|
under Subsection (d) or (d-1) in accordance with the provisions of |
|
this subchapter. |
|
SECTION 63. Section 41.46(a), Tax Code, is amended to read |
|
as follows: |
|
(a) The appraisal review board before which a protest |
|
hearing is scheduled shall deliver written notice to the property |
|
owner initiating a protest not later than the 15th day before the |
|
date of the hearing. The notice must include: |
|
(1) [of] the date, time, and place of [fixed for] the |
|
hearing; |
|
(2) a description of the subject matter of the hearing |
|
that is sufficient to identify the specific action being protested, |
|
such as: |
|
(A) the determination of the appraised value of |
|
the property owner's property; |
|
(B) the denial to the property owner in whole or |
|
in part of a partial exemption; or |
|
(C) the determination that the property owner's |
|
land does not qualify for appraisal as provided by Subchapter C, D, |
|
E, or H, Chapter 23; and |
|
(3) a statement that [on the protest and of] the |
|
property owner is entitled [owner's entitlement] to a postponement |
|
of the hearing as provided by Section 41.45 unless the property |
|
owner waives in writing notice of the hearing. [The board shall
|
|
deliver the notice not later than the 15th day before the date of
|
|
the hearing.] |
|
SECTION 64. Section 41.461, Tax Code, is amended to read as |
|
follows: |
|
Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING; |
|
DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before a |
|
hearing on a protest, the chief appraiser shall: |
|
(1) deliver a copy of the pamphlet prepared by the |
|
comptroller under Section 5.06 [5.06(a)] to the property owner |
|
initiating the protest [if the owner is representing himself], or |
|
to an agent representing the owner if requested by the agent; |
|
(2) inform the property owner that the owner or the |
|
agent of the owner is entitled on request to [may inspect and may
|
|
obtain] a copy of the data, schedules, formulas, and all other |
|
information the chief appraiser will [plans to] introduce at the |
|
hearing to establish any matter at issue; and |
|
(3) deliver a copy of the hearing procedures |
|
established by the appraisal review board under Section 41.66 to |
|
the property owner. |
|
(b) The chief appraiser may not charge a property owner or |
|
the designated agent of the owner for copies provided to the [an] |
|
owner or designated agent under this section, regardless of the |
|
manner in which the copies are prepared or delivered [may not exceed
|
|
the charge for copies of public information as provided under
|
|
Subchapter F, Chapter 552, Government Code, except:
|
|
[(1)
the total charge for copies provided in
|
|
connection with a protest of the appraisal of residential property
|
|
may not exceed $15 for each residence; and
|
|
[(2)
the total charge for copies provided in
|
|
connection with a protest of the appraisal of a single unit of
|
|
property subject to appraisal, other than residential property, may
|
|
not exceed $25]. |
|
(c) A chief appraiser shall deliver information requested |
|
by a property owner or the agent of the owner under Subsection |
|
(a)(2): |
|
(1) by regular first-class mail, deposited in the |
|
United States mail, postage prepaid, and addressed to the property |
|
owner or agent at the address provided in the request for the |
|
information; |
|
(2) in an electronic format as provided by an |
|
agreement under Section 1.085; or |
|
(3) subject to Subsection (d), by referring the |
|
property owner or the agent of the owner to a secure Internet |
|
website with user registration and authentication or to the exact |
|
Internet location or uniform resource locator (URL) address on an |
|
Internet website maintained by the appraisal district on which the |
|
requested information is identifiable and readily available. |
|
(d) If a chief appraiser provides a property owner or the |
|
designated agent of the owner information under Subsection (c)(3), |
|
the notice must contain a statement in a conspicuous font that |
|
clearly indicates that the property owner or the agent of the owner |
|
may on request receive the information by regular first-class mail |
|
or in person at the appraisal office. On request by a property |
|
owner or the agent of the owner, the chief appraiser must provide |
|
the information by regular first-class mail or in person at the |
|
appraisal office. |
|
SECTION 65. Section 41.47, Tax Code, is amended by adding |
|
Subsections (c-2), (f), and (g) and amending Subsections (d) and |
|
(e) to read as follows: |
|
(c-2) The board may not determine the appraised value of the |
|
property that is the subject of a protest to be an amount greater |
|
than the appraised value of the property as shown in the appraisal |
|
records submitted to the board by the chief appraiser under Section |
|
25.22 or 25.23, except as requested and agreed to by the property |
|
owner. This subsection does not apply if the action being protested |
|
is the cancellation, modification, or denial of an exemption or the |
|
determination that the property does not qualify for appraisal as |
|
provided by Subchapter C, D, E, or H, Chapter 23. |
|
(d) The board shall deliver by certified mail: |
|
(1) a notice of issuance of the order and a copy of the |
|
order to the property owner and the chief appraiser; and |
|
(2) a copy of the appraisal review board survey |
|
prepared under Section 5.104 and instructions for completing and |
|
submitting the survey to the property owner. |
|
(e) The notice of the issuance of the order must contain a |
|
prominently printed statement in upper-case bold lettering |
|
informing the property owner in clear and concise language of the |
|
property owner's right to appeal the order of the board [board's
|
|
decision] to district court. The statement must describe the |
|
deadline prescribed by Section 42.06(a) [of this code] for filing a |
|
written notice of appeal[,] and the deadline prescribed by Section |
|
42.21(a) [of this code] for filing the petition for review with the |
|
district court. |
|
(f) The appraisal review board shall take the actions |
|
required by Subsections (a) and (d) not later than: |
|
(1) the 30th day after the date the hearing on the |
|
protest is concluded, if the board is established for an appraisal |
|
district located in a county with a population of less than four |
|
million; or |
|
(2) the 45th day after the date the hearing on the |
|
protest is concluded, if the board is established for an appraisal |
|
district located in a county with a population of four million or |
|
more. |
|
(g) The chief appraiser and the property owner or the |
|
designated agent of the owner may file a joint motion with the |
|
appraisal review board notifying the board that the chief appraiser |
|
and the property owner or the designated agent of the owner have |
|
agreed to a disposition of the protest and requesting the board to |
|
issue an agreed order. The joint motion must contain the terms of |
|
the disposition of the protest. The board shall issue the agreed |
|
order not later than the fifth day after the date on which the joint |
|
motion is filed with the board. The chief appraiser and the |
|
property owner or the designated agent of the owner may provide in |
|
the joint motion that the agreed order is appealable in the same |
|
manner as any other order issued by the board under this section. |
|
SECTION 66. Section 41.66, Tax Code, is amended by amending |
|
Subsections (h), (i), (j), and (k) and adding Subsections (j-1), |
|
(j-2), (k-1), and (p) to read as follows: |
|
(h) The appraisal review board shall postpone a hearing on a |
|
protest if the property owner or the designated agent of the owner |
|
requests additional time to prepare for the hearing and establishes |
|
to the board that the chief appraiser failed to comply with Section |
|
41.461. The board is not required to postpone a hearing more than |
|
one time under this subsection. |
|
(i) A hearing on a protest filed by a property owner or the |
|
designated agent of the owner [who is not represented by an agent
|
|
designated under Section 1.111] shall be set for a time and date |
|
certain. If the hearing is not commenced within two hours of the |
|
time set for the hearing, the appraisal review board shall postpone |
|
the hearing on the request of the property owner or the designated |
|
agent of the owner. |
|
(j) On the request of a property owner or the [a] designated |
|
agent of the owner, an appraisal review board shall schedule |
|
hearings on protests concerning up to 20 designated properties to |
|
be held consecutively on the same day. The designated properties |
|
must be identified in the same notice of protest, and the notice |
|
must contain in boldfaced type the statement "request for same-day |
|
protest hearings." A property owner or the designated agent of the |
|
owner may [not] file more than one request under this subsection |
|
with the appraisal review board in the same tax year. The appraisal |
|
review board may schedule hearings on protests concerning more than |
|
20 properties filed by the same property owner or the designated |
|
agent of the owner and may use different panels to conduct the |
|
hearings based on the board's customary scheduling. The appraisal |
|
review board may follow the practices customarily used by the board |
|
in the scheduling of hearings under this subsection. |
|
(j-1) An appraisal review board may schedule the hearings on |
|
all protests filed by a property owner or the designated agent of |
|
the owner to be held consecutively. The notice of the hearings must |
|
state the date and time that the first hearing will begin, state the |
|
date the last hearing will end, and list the order in which the |
|
hearings will be held. The order of the hearings listed in the |
|
notice may not be changed without the agreement of the property |
|
owner or the designated agent of the owner, the chief appraiser, and |
|
the appraisal review board. The board may not reschedule a hearing |
|
for which notice is given under this subsection to a date earlier |
|
than the seventh day after the date the last hearing was scheduled |
|
to end unless agreed to by the property owner or the designated |
|
agent of the owner, the chief appraiser, and the appraisal review |
|
board. Unless agreed to by the parties, the board must provide |
|
written notice of the date and time of the rescheduled hearing to |
|
the property owner or the designated agent of the owner not later |
|
than the seventh day before the date of the hearing. |
|
(j-2) An appraisal review board must schedule a hearing on a |
|
protest filed by a property owner who is 65 years of age or older, |
|
disabled, a military service member, a military veteran, or the |
|
spouse of a military service member or military veteran before |
|
scheduling a hearing on a protest filed by a designated agent of a |
|
property owner. |
|
(k) This subsection does not apply to a special panel |
|
established under Section 6.425. If an appraisal review board sits |
|
in panels to conduct protest hearings, protests shall be randomly |
|
assigned to panels, except that the board may consider the type of |
|
property subject to the protest or the ground of the protest for the |
|
purpose of using the expertise of a particular panel in hearing |
|
protests regarding particular types of property or based on |
|
particular grounds. If a protest is scheduled to be heard by a |
|
particular panel, the protest may not be reassigned to another |
|
panel without the consent of the property owner or the designated |
|
agent of the owner. If the appraisal review board has cause to |
|
reassign a protest to another panel, a property owner or the |
|
designated agent of the owner may agree to reassignment of the |
|
protest or may request that the hearing on the protest be postponed. |
|
The board shall postpone the hearing on that request. A change of |
|
members of a panel because of a conflict of interest, illness, or |
|
inability to continue participating in hearings for the remainder |
|
of the day does not constitute reassignment of a protest to another |
|
panel. |
|
(k-1) On the request of a property owner or the designated |
|
agent of the owner, an appraisal review board to which Section 6.425 |
|
applies shall assign a protest relating to property described by |
|
Section 6.425(b) to a special panel. In addition, the chairman of |
|
the appraisal review board may assign a protest relating to |
|
property not described by Section 6.425(b) to a special panel as |
|
authorized by Section 6.425(f), but only if the assignment is |
|
requested or consented to by the property owner or the designated |
|
agent of the owner. Protests assigned to special panels shall be |
|
randomly assigned to those panels. If a protest is scheduled to be |
|
heard by a particular special panel, the protest may not be |
|
reassigned to another special panel without the consent of the |
|
property owner or the designated agent of the owner. If the board |
|
has cause to reassign a protest to another special panel, a property |
|
owner or the designated agent of the owner may agree to reassignment |
|
of the protest or may request that the hearing on the protest be |
|
postponed. The board shall postpone the hearing on that request. A |
|
change of members of a special panel because of a conflict of |
|
interest, illness, or inability to continue participating in |
|
hearings for the remainder of the day does not constitute |
|
reassignment of a protest to another special panel. |
|
(p) At the end of a hearing on a protest, the appraisal |
|
review board shall provide the property owner or the designated |
|
agent of the owner one or more documents indicating that the members |
|
of the board hearing the protest signed the affidavit required by |
|
Subsection (g). |
|
SECTION 67. Section 41.67(d), Tax Code, is amended to read |
|
as follows: |
|
(d) Information that was previously requested under Section |
|
41.461 by the protesting party that was not delivered [made
|
|
available] to the protesting party at least 14 days before the |
|
scheduled or postponed hearing may not be used or offered in any |
|
form as evidence in the hearing, including as a document or through |
|
argument or testimony. This subsection does not apply to |
|
information offered to rebut evidence or argument presented at the |
|
hearing by the protesting party or that party's designated agent. |
|
SECTION 68. Section 41.71, Tax Code, is amended to read as |
|
follows: |
|
Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An |
|
appraisal review board by rule shall provide for hearings on |
|
protests [in the evening or] on a Saturday or after 5 p.m. on a |
|
weekday [Sunday]. |
|
(b) The board may not schedule: |
|
(1) the first hearing on a protest held on a weekday |
|
evening to begin after 7 p.m.; or |
|
(2) a hearing on a protest on a Sunday. |
|
SECTION 69. Section 41A.03(a-1), Tax Code, is amended to |
|
read as follows: |
|
(a-1) If a property owner requests binding arbitration |
|
under this chapter to appeal appraisal review board orders |
|
involving two or more contiguous tracts of land that are owned by |
|
the property owner [contiguous to one another], a single |
|
arbitration deposit in the amount provided by Subsection (a)(2) is |
|
sufficient to satisfy the requirement of Subsection (a)(2). For |
|
purposes of this subsection, "contiguous tracts of land" means |
|
improved or unimproved tracts of land that are touching or that |
|
share a common boundary, as determined using appraisal district |
|
records or legal descriptions of the tracts. |
|
SECTION 70. Section 41A.06(b), Tax Code, is amended to read |
|
as follows: |
|
(b) To initially qualify to serve as an arbitrator under |
|
this chapter, a person must: |
|
(1) meet the following requirements, as applicable: |
|
(A) be licensed as an attorney in this state; or |
|
(B) have: |
|
(i) completed at least 30 hours of training |
|
in arbitration and alternative dispute resolution procedures from a |
|
university, college, or legal or real estate trade association; and |
|
(ii) been licensed or certified |
|
continuously during the five years preceding the date the person |
|
agrees to serve as an arbitrator as: |
|
(a) a real estate broker or sales |
|
agent under Chapter 1101, Occupations Code; |
|
(b) a real estate appraiser under |
|
Chapter 1103, Occupations Code; or |
|
(c) a certified public accountant |
|
under Chapter 901, Occupations Code; [and] |
|
(2) complete the courses for training and education of |
|
appraisal review board members established under Sections 5.041(a) |
|
and (e-1) and be issued a certificate for each course indicating |
|
course completion; |
|
(3) complete the training program on property tax law |
|
for the training and education of arbitrators established under |
|
Section 5.043; and |
|
(4) agree to conduct an arbitration for a fee that is |
|
not more than: |
|
(A) $400, if the property qualifies as the |
|
owner's residence homestead under Section 11.13 and the appraised |
|
or market value, as applicable, of the property is $500,000 or less, |
|
as determined by the order; |
|
(B) $450, if the property qualifies as the |
|
owner's residence homestead under Section 11.13 and the appraised |
|
or market value, as applicable, of the property is more than |
|
$500,000, as determined by the order; |
|
(C) $450, if the property does not qualify as the |
|
owner's residence homestead under Section 11.13 and the appraised |
|
or market value, as applicable, of the property is $1 million or |
|
less, as determined by the order; |
|
(D) $750, if the property does not qualify as the |
|
owner's residence homestead under Section 11.13 and the appraised |
|
or market value, as applicable, of the property is more than $1 |
|
million but not more than $2 million, as determined by the order; |
|
(E) $1,000, if the property does not qualify as |
|
the owner's residence homestead under Section 11.13 and the |
|
appraised or market value, as applicable, of the property is more |
|
than $2 million but not more than $3 million, as determined by the |
|
order; or |
|
(F) $1,500, if the property does not qualify as |
|
the owner's residence homestead under Section 11.13 and the |
|
appraised or market value, as applicable, of the property is more |
|
than $3 million but not more than $5 million, as determined by the |
|
order. |
|
SECTION 71. Sections 41A.061(b) and (c), Tax Code, are |
|
amended to read as follows: |
|
(b) To renew the person's agreement to serve as an |
|
arbitrator, the person must: |
|
(1) file a renewal application with the comptroller at |
|
the time and in the manner prescribed by the comptroller; |
|
(2) continue to meet the requirements provided by |
|
Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; [and] |
|
(3) during the preceding two years have completed at |
|
least eight hours of continuing education in arbitration and |
|
alternative dispute resolution procedures offered by a university, |
|
college, real estate trade association, or legal association; and |
|
(4) complete a revised training program on property |
|
tax law for the training and education of arbitrators established |
|
under Section 5.043 not later than the 120th day after the date the |
|
program is available to be taken if the comptroller: |
|
(A) revises the program after the person is |
|
included in the registry; and |
|
(B) determines that the program is substantially |
|
revised. |
|
(c) The comptroller shall remove a person from the registry |
|
if: |
|
(1) the person fails or declines to renew the person's |
|
agreement to serve as an arbitrator in the manner required by this |
|
section; [or] |
|
(2) the comptroller determines by clear and convincing |
|
evidence that there is good cause to remove the person from the |
|
registry, including evidence of repeated bias or misconduct by the |
|
person while acting as an arbitrator; or |
|
(3) the person fails to complete a revised training |
|
program on property tax law for the training and education of |
|
arbitrators established under Section 5.043 not later than the |
|
120th day after the date the program is available to be taken if the |
|
comptroller: |
|
(A) revises the program after the person is |
|
included in the registry; and |
|
(B) determines that the program is substantially |
|
revised. |
|
SECTION 72. Section 41A.07, Tax Code, is amended by |
|
amending Subsections (e), (f), and (g) and adding Subsection (h) to |
|
read as follows: |
|
(e) To be eligible for appointment as an arbitrator under |
|
this section [Subsection (a)], the arbitrator must reside[:
|
|
[(1)
in the county in which the property that is the
|
|
subject of the appeal is located; or
|
|
[(2)] in this state [if no available arbitrator on the
|
|
registry resides in that county]. |
|
(f) A person is not eligible for appointment as an |
|
arbitrator under this section [Subsection (a)] if at any time |
|
during the preceding two [five] years, the person has: |
|
(1) represented a person for compensation in a |
|
proceeding under this title in the appraisal district in which the |
|
property that is the subject of the appeal is located; |
|
(2) served as an officer or employee of that appraisal |
|
district; or |
|
(3) served as a member of the appraisal review board |
|
for that appraisal district. |
|
(g) The comptroller may not appoint an arbitrator under this |
|
section [Subsection (a)] if the comptroller determines that there |
|
is good cause not to appoint the arbitrator, including information |
|
or evidence indicating repeated bias or misconduct by the person |
|
while acting as an arbitrator. |
|
(h) A property owner may request that, in appointing an |
|
initial arbitrator under this section, the comptroller appoint an |
|
arbitrator who resides in the county in which the property that is |
|
the subject of the appeal is located or an arbitrator who resides |
|
outside that county. In appointing an initial arbitrator under |
|
Subsection (a), the comptroller shall comply with the request of |
|
the property owner unless the property owner requests that the |
|
comptroller appoint an arbitrator who resides in the county in |
|
which the property that is the subject of the appeal is located and |
|
there is not an available arbitrator who resides in that county. In |
|
appointing a substitute arbitrator under Subsection (d), the |
|
comptroller shall consider but is not required to comply with the |
|
request of the property owner. This subsection does not authorize a |
|
property owner to request the appointment of a specific individual |
|
as an arbitrator. |
|
SECTION 73. Section 41A.09(b), Tax Code, is amended to read |
|
as follows: |
|
(b) An award under this section: |
|
(1) must include a determination of the appraised or |
|
market value, as applicable, of the property that is the subject of |
|
the appeal; |
|
(2) may include any remedy or relief a court may order |
|
under Chapter 42 in an appeal relating to the appraised or market |
|
value of property; |
|
(3) shall specify the arbitrator's fee, which may not |
|
exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)]; |
|
(4) is final and may not be appealed except as |
|
permitted under Section 171.088, Civil Practice and Remedies Code, |
|
for an award subject to that section; and |
|
(5) may be enforced in the manner provided by |
|
Subchapter D, Chapter 171, Civil Practice and Remedies Code. |
|
SECTION 74. Subchapter A, Chapter 42, Tax Code, is amended |
|
by adding Section 42.081 to read as follows: |
|
Sec. 42.081. DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL. |
|
A taxing unit that imposes taxes on property that is the subject of |
|
an appeal under this chapter may not file a suit to collect a |
|
delinquent tax on the property during the pendency of the appeal |
|
unless it is determined by the court that the property owner failed |
|
to comply with Section 42.08. |
|
SECTION 75. Section 403.302, Government Code, is amended by |
|
adding Subsections (k) and (k-1) and amending Subsection (o) to |
|
read as follows: |
|
(k) If the comptroller determines in the final |
|
certification of the study that the school district's local value |
|
as determined by the appraisal district that appraises property for |
|
the school district is not valid, the comptroller shall provide |
|
notice of the comptroller's determination to the board of directors |
|
of the appraisal district. The board of directors of the appraisal |
|
district shall hold a public meeting to discuss the receipt of |
|
notice under this subsection. |
|
(k-1) If the comptroller determines in the final |
|
certification of the study that the school district's local value |
|
as determined by the appraisal district that appraises property for |
|
the school district is not valid for three consecutive years, the |
|
comptroller shall conduct an additional review of the appraisal |
|
district under Section 5.102, Tax Code, and provide recommendations |
|
to the appraisal district regarding appraisal standards, |
|
procedures, and methodologies. The comptroller may contract with a |
|
third party to assist the comptroller in conducting the additional |
|
review and providing the recommendations required under this |
|
subsection. If the appraisal district fails to comply with the |
|
recommendations provided under this subsection and the comptroller |
|
finds that the board of directors of the appraisal district failed |
|
to take remedial action reasonably designed to ensure substantial |
|
compliance with each recommendation before the first anniversary of |
|
the date the recommendations were made, the comptroller shall |
|
notify the Texas Department of Licensing and Regulation, or a |
|
successor to the department, which shall take action necessary to |
|
ensure that the recommendations are implemented as soon as |
|
practicable. Before February 1 of the year following the year in |
|
which the Texas Department of Licensing and Regulation, or a |
|
successor to the department, takes action under this subsection, |
|
the department, with the assistance of the comptroller, shall |
|
determine whether the recommendations have been substantially |
|
implemented and notify the chief appraiser and the board of |
|
directors of the appraisal district of the determination. If the |
|
department determines that the recommendations have not been |
|
substantially implemented, the board of directors of the appraisal |
|
district must, within three months of the determination, consider |
|
whether the failure to implement the recommendations was under the |
|
current chief appraiser's control and whether the chief appraiser |
|
is able to adequately perform the chief appraiser's duties. |
|
(o) The comptroller shall adopt rules governing the conduct |
|
of the study after consultation with the comptroller's property tax |
|
administration advisory board [Comptroller's Property Value Study
|
|
Advisory Committee]. |
|
SECTION 76. Section 281.107(j), Health and Safety Code, is |
|
amended to read as follows: |
|
(j) The portion of the rate of ad valorem tax that is to be |
|
levied and assessed each year by or for the district that is |
|
allocated by the district to the payment of the principal of and the |
|
interest on bonds and other obligations or the maintenance of |
|
reserves therefor in accordance with this section shall be applied |
|
as a payment on current debt in calculating the current debt rate |
|
under the applicable voter-approval tax rate [rollback] provisions |
|
of Chapter 26, Tax Code. |
|
SECTION 77. The heading to Section 281.124, Health and |
|
Safety Code, is amended to read as follows: |
|
Sec. 281.124. ELECTION TO APPROVE TAX RATE IN EXCESS OF |
|
VOTER-APPROVAL [ROLLBACK] TAX RATE. |
|
SECTION 78. Sections 281.124(b), (c), (d), and (e), Health |
|
and Safety Code, are amended to read as follows: |
|
(b) The board may hold an election at which the registered |
|
voters of the district may approve a tax rate for the current tax |
|
year that exceeds the district's voter-approval [rollback] tax rate |
|
for the year computed under Chapter 26, Tax Code, by a specific rate |
|
stated in dollars and cents per $100 of taxable value. |
|
(c) An election under this section must be held at least 180 |
|
days before the date on which the district's tax rate is adopted by |
|
the board. At the election, the ballot shall be prepared to permit |
|
voting for or against the proposition: "Approving the ad valorem |
|
tax rate of $ (insert total proposed tax rate) per $100 valuation in |
|
(insert district name) for the (insert current tax year) tax year, a |
|
rate that exceeds the district's voter-approval [rollback] tax |
|
rate. The proposed ad valorem tax rate exceeds the ad valorem tax |
|
rate most recently adopted by the district by $ (insert difference |
|
between proposed and preceding year's tax rates) per $100 |
|
valuation." |
|
(d) If a majority of the votes cast in the election favor the |
|
proposition, the tax rate for the specified tax year is the rate |
|
approved by the voters, and that rate is not subject to [a rollback
|
|
election under] Section 26.07, Tax Code. The board shall adopt the |
|
tax rate as provided by Chapter 26, Tax Code. |
|
(e) If the proposition is not approved as provided by |
|
Subsection (d) [(c)], the board may not adopt a tax rate for the |
|
district for the specified tax year that exceeds the rate that was |
|
not approved, and Section 26.07, Tax Code, applies to the adopted |
|
rate if that rate exceeds the district's voter-approval [rollback] |
|
tax rate. |
|
SECTION 79. 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-revenue [effective] tax rate; |
|
(C) the no-new-revenue [effective] maintenance |
|
and operations tax rate; |
|
(D) the voter-approval [rollback] tax rate; and |
|
(E) the debt rate; and |
|
(4) the total amount of municipal debt obligations. |
|
SECTION 80. 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-revenue [effective] tax rate; |
|
(C) the no-new-revenue [effective] maintenance |
|
and operations tax rate; |
|
(D) the voter-approval [rollback] tax rate; and |
|
(E) the debt rate; and |
|
(4) the total amount of county debt obligations. |
|
SECTION 81. 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-revenue [effective] tax rate; |
|
(C) the no-new-revenue [effective] maintenance |
|
and operations tax rate; |
|
(D) the voter-approval [rollback] tax rate; and |
|
(E) the debt rate; and |
|
(4) the total amount of county debt obligations. |
|
SECTION 82. 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-revenue [effective] tax rate; |
|
(C) the no-new-revenue [effective] maintenance |
|
and operations tax rate; |
|
(D) the voter-approval [rollback] tax rate; and |
|
(E) the debt rate; and |
|
(4) the total amount of county debt obligations. |
|
SECTION 83. Section 1101.254(f), Special District Local |
|
Laws Code, is amended to read as follows: |
|
(f) This section does not affect the applicability of [any
|
|
rights district voters may have to petition for an election under] |
|
Section 26.07, Tax Code, to the district's tax rate, except that if |
|
district voters approve a tax rate increase under this section, |
|
[the voters may not petition for an election under] Section 26.07, |
|
Tax Code, does not apply [as] to the tax rate for that year. |
|
SECTION 84. Sections 1122.2522, 3828.157, and 8876.152, |
|
Special District Local Laws Code, are amended to read as follows: |
|
Sec. 1122.2522. VOTER-APPROVAL [ROLLBACK] TAX RATE |
|
PROVISIONS APPLICABLE. [(a)] If in any year the board adopts a tax |
|
rate that exceeds the voter-approval [rollback] tax rate calculated |
|
as provided by Chapter 26, Tax Code, [the qualified voters of the
|
|
district by petition may require that] an election under Section |
|
26.07 of that code must be held to determine whether or not to |
|
approve [reduce] the tax rate adopted by the board for that year [to
|
|
the rollback tax rate]. |
|
[(b)
To the extent a conflict exists between this section
|
|
and a provision of the Tax Code, the provision of the Tax Code
|
|
prevails.] |
|
Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE |
|
PROVISIONS. Sections 26.04, 26.05, [and] 26.07, and 26.075, Tax |
|
Code, do not apply to a tax imposed under Section 3828.153 or |
|
3828.156. |
|
Sec. 8876.152. APPLICABILITY OF CERTAIN TAX PROVISIONS. |
|
(a) Sections 26.04, 26.05, 26.06, 26.061, [and] 26.07, and 26.075, |
|
Tax Code, do not apply to a tax imposed by the district. |
|
(b) Sections 49.236(a)(1) and (2) and (b) [Section 49.236], |
|
Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the
|
|
78th Legislature, Regular Session, 2003, applies] to the district. |
|
SECTION 85. Section 49.057, Water Code, is amended by |
|
amending Subsection (b) and adding Subsection (b-1) to read as |
|
follows: |
|
(b) The board shall adopt an annual budget. The board of a |
|
developed district, as defined by Section 49.23602, shall include |
|
as an appendix to the budget the district's: |
|
(1) audited financial statements; |
|
(2) bond transcripts; and |
|
(3) engineer's reports required by Section 49.106. |
|
(b-1) All district employees are employed at the will of the |
|
district unless the district and employee execute a written |
|
employment contract. |
|
SECTION 86. Section 49.107(g), Water Code, is amended to |
|
read as follows: |
|
(g) Sections 26.04, 26.05, 26.061, [and] 26.07, and 26.075, |
|
Tax Code, do not apply to a tax levied and collected under this |
|
section or an ad valorem tax levied and collected for the payment of |
|
the interest on and principal of bonds issued by a district. |
|
SECTION 87. Section 49.108(f), Water Code, is amended to |
|
read as follows: |
|
(f) Sections 26.04, 26.05, 26.061, [and] 26.07, and 26.075, |
|
Tax Code, do not apply to a tax levied and collected for payments |
|
made under a contract approved in accordance with this section. |
|
SECTION 88. Section 49.236(a), Water Code, as added by |
|
Chapter 335 (S.B. 392), Acts of the 78th Legislature, Regular |
|
Session, 2003, is amended to read as follows: |
|
(a) Before the board adopts an ad valorem tax rate for the |
|
district for debt service, operation and maintenance purposes, or |
|
contract purposes, the board shall give notice of each meeting of |
|
the board at which the adoption of a tax rate will be considered. |
|
The notice must: |
|
(1) contain a statement in substantially the following |
|
form: |
|
"NOTICE OF PUBLIC HEARING ON TAX RATE |
|
"The (name of the district) will hold a public hearing on a |
|
proposed tax rate for the tax year (year of tax levy) on (date and |
|
time) at (meeting place). Your individual taxes may increase at a |
|
greater or lesser rate, or even decrease, depending on the tax rate |
|
that is adopted and 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 change in the |
|
taxable value of your property in relation to the change in the |
|
taxable value of all other property determines the distribution of |
|
the tax burden among all property owners. |
|
"(Names of all board members and, if a vote was taken, an |
|
indication of how each voted on the proposed tax rate and an |
|
indication of any absences.)"; |
|
(2) contain the following information: |
|
(A) the district's total adopted tax rate for the |
|
preceding year and the proposed tax rate, expressed as an amount per |
|
$100; |
|
(B) the difference, expressed as an amount per |
|
$100 and as a percent increase or decrease, as applicable, in the |
|
proposed tax rate compared to the adopted tax rate for the preceding |
|
year; |
|
(C) the average appraised value of a residence |
|
homestead in the district in the preceding year and in the current |
|
year; the district's total homestead exemption, other than an |
|
exemption available only to disabled persons or persons 65 years of |
|
age or older, applicable to that appraised value in each of those |
|
years; and the average taxable value of a residence homestead in the |
|
district in each of those years, disregarding any homestead |
|
exemption available only to disabled persons or persons 65 years of |
|
age or older; |
|
(D) the amount of tax that would have been |
|
imposed by the district in the preceding year on a residence |
|
homestead appraised at the average appraised value of a residence |
|
homestead in that year, disregarding any homestead exemption |
|
available only to disabled persons or persons 65 years of age or |
|
older; |
|
(E) the amount of tax that would be imposed by the |
|
district in the current year on a residence homestead appraised at |
|
the average appraised value of a residence homestead in that year, |
|
disregarding any homestead exemption available only to disabled |
|
persons or persons 65 years of age or older, if the proposed tax |
|
rate is adopted; [and] |
|
(F) the difference between the amounts of tax |
|
calculated under Paragraphs (D) and (E), expressed in dollars and |
|
cents and described as the annual percentage increase or decrease, |
|
as applicable, in the tax to be imposed by the district on the |
|
average residence homestead in the district in the current year if |
|
the proposed tax rate is adopted; and |
|
(G) if the proposed combined debt service, |
|
operation and maintenance, and contract tax rate requires or |
|
authorizes an election to approve or reduce the tax rate, as |
|
applicable, a description of the purpose of the proposed tax |
|
increase; |
|
(3) contain a statement in substantially the following |
|
form, as applicable: |
|
(A) if the district is a district described by |
|
Section 49.23601: |
|
"NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION] |
|
"If the district adopts a combined debt service, operation |
|
and maintenance, and contract tax rate that would result in the |
|
taxes on the average residence homestead increasing [increase] by |
|
more than eight percent, [the qualified voters of the district by
|
|
petition may require that] an election must be held to determine |
|
whether to approve [reduce] the operation and maintenance tax rate |
|
[to the rollback tax rate] under Section 49.23601 [49.236(d)], |
|
Water Code."; |
|
(B) if the district is a district described by |
|
Section 49.23602: |
|
"NOTICE OF VOTE ON TAX RATE |
|
"If the district adopts a combined debt service, operation |
|
and maintenance, and contract tax rate that would result in the |
|
taxes on the average residence homestead increasing by more than |
|
3.5 percent, an election must be held to determine whether to |
|
approve the operation and maintenance tax rate under Section |
|
49.23602, Water Code."; or |
|
(C) if the district is a district described by |
|
Section 49.23603: |
|
"NOTICE OF TAXPAYERS' RIGHT TO ELECTION TO REDUCE TAX RATE |
|
"If the district adopts a combined debt service, operation |
|
and maintenance, and contract tax rate that would result in the |
|
taxes on the average residence homestead increasing by more than |
|
eight percent, the qualified voters of the district by petition may |
|
require that an election be held to determine whether to reduce the |
|
operation and maintenance tax rate to the voter-approval tax rate |
|
under Section 49.23603, Water Code."; and |
|
(4) include the following statement: "The 86th Texas |
|
Legislature modified the manner in which the voter-approval tax |
|
rate is calculated to limit the rate of growth of property taxes in |
|
the state.". |
|
SECTION 89. Subchapter H, Chapter 49, Water Code, is |
|
amended by adding Sections 49.23601, 49.23602, and 49.23603 to read |
|
as follows: |
|
Sec. 49.23601. AUTOMATIC ELECTION TO APPROVE TAX RATE FOR |
|
LOW TAX RATE DISTRICTS. (a) In this section, "voter-approval tax |
|
rate" means the rate equal to the sum of the following tax rates for |
|
the district: |
|
(1) the current year's debt service tax rate; |
|
(2) the current year's contract tax rate; and |
|
(3) the operation and maintenance tax rate that would |
|
impose 1.08 times the amount of the operation and maintenance tax |
|
imposed by the district in the preceding year on a residence |
|
homestead appraised at the average appraised value of a residence |
|
homestead in the district in that year, disregarding any homestead |
|
exemption available only to disabled persons or persons 65 years of |
|
age or older. |
|
(b) This section applies only to a district the board of |
|
which has adopted an operation and maintenance tax rate for the |
|
current tax year that is 2.5 cents or less per $100 of taxable |
|
value. |
|
(c) If the board of a district adopts a combined debt |
|
service, contract, and operation and maintenance tax rate that |
|
would impose more than 1.08 times the amount of tax imposed by the |
|
district in the preceding year on a residence homestead appraised |
|
at the average appraised value of a residence homestead in the |
|
district in that year, disregarding any homestead exemption |
|
available only to disabled persons or persons 65 years of age or |
|
older, an election must be held in accordance with the procedures |
|
provided by Sections 26.07(c)-(g), Tax Code, to determine whether |
|
to approve the adopted tax rate. If the adopted tax rate is not |
|
approved at the election, the district's tax rate is the |
|
voter-approval tax rate. |
|
Sec. 49.23602. AUTOMATIC ELECTION TO APPROVE TAX RATE FOR |
|
CERTAIN DEVELOPED DISTRICTS. (a) In this section: |
|
(1) "Developed district" means a district that has |
|
financed, completed, and issued bonds to pay for all land, works, |
|
improvements, facilities, plants, equipment, and appliances |
|
necessary to serve at least 95 percent of the projected build-out of |
|
the district in accordance with the purposes for its creation or the |
|
purposes authorized by the constitution, this code, or any other |
|
law. |
|
(2) "Mandatory tax election rate" means the rate equal |
|
to the sum of the following tax rates for the district: |
|
(A) the rate that would impose 1.035 times the |
|
amount of tax imposed by the district in the preceding year on a |
|
residence homestead appraised at the average appraised value of a |
|
residence homestead in the district in that year, disregarding any |
|
homestead exemption available only to disabled persons or persons |
|
65 years of age or older; and |
|
(B) the unused increment rate. |
|
(3) "Unused increment rate" has the meaning assigned |
|
by Section 26.013, Tax Code. |
|
(4) "Voter-approval tax rate" means the rate equal to |
|
the sum of the following tax rates for the district: |
|
(A) the current year's debt service tax rate; |
|
(B) the current year's contract tax rate; |
|
(C) the operation and maintenance tax rate that |
|
would impose 1.035 times the amount of the operation and |
|
maintenance tax imposed by the district in the preceding year on a |
|
residence homestead appraised at the average appraised value of a |
|
residence homestead in the district in that year, disregarding any |
|
homestead exemption available only to disabled persons or persons |
|
65 years of age or older; and |
|
(D) the unused increment rate. |
|
(b) This section applies only to a developed district that |
|
is not a district described by Section 49.23601. |
|
(c) If the board of a district adopts a combined debt |
|
service, contract, and operation and maintenance tax rate that |
|
exceeds the district's mandatory tax election rate, an election |
|
must be held in accordance with the procedures provided by Sections |
|
26.07(c)-(g), Tax Code, to determine whether to approve the adopted |
|
tax rate. If the adopted tax rate is not approved at the election, |
|
the district's tax rate is the voter-approval tax rate. |
|
(d) Notwithstanding any other provision of this section, |
|
the board of a district may give notice under Section |
|
49.236(a)(3)(A), determine whether an election is required to |
|
approve the adopted tax rate of the district in the manner provided |
|
for a district under Section 49.23601(c), and calculate the |
|
voter-approval tax rate of the district in the manner provided for a |
|
district under Section 49.23601(a) if any part of the district is |
|
located in an area declared a disaster area during the current tax |
|
year by the governor or by the president of the United States. The |
|
board may continue doing so until the earlier of: |
|
(1) the second tax year in which the total taxable |
|
value of property taxable by the district as shown on the appraisal |
|
roll for the district submitted by the assessor for the district to |
|
the board exceeds the total taxable value of property taxable by the |
|
district on January 1 of the tax year in which the disaster |
|
occurred; or |
|
(2) the third tax year after the tax year in which the |
|
disaster occurred. |
|
Sec. 49.23603. PETITION ELECTION TO REDUCE TAX RATE FOR |
|
CERTAIN DISTRICTS. (a) In this section, "voter-approval tax rate" |
|
means the rate equal to the sum of the following tax rates for the |
|
district: |
|
(1) the current year's debt service tax rate; |
|
(2) the current year's contract tax rate; and |
|
(3) the operation and maintenance tax rate that would |
|
impose 1.08 times the amount of the operation and maintenance tax |
|
imposed by the district in the preceding year on a residence |
|
homestead appraised at the average appraised value of a residence |
|
homestead in the district in that year, disregarding any homestead |
|
exemption available only to disabled persons or persons 65 years of |
|
age or older. |
|
(b) This section applies only to a district that is not |
|
described by Section 49.23601 or 49.23602. |
|
(c) If the board of a district adopts a combined debt |
|
service, contract, and operation and maintenance tax rate that |
|
would impose more than 1.08 times the amount of tax imposed by the |
|
district in the preceding year on a residence homestead appraised |
|
at the average appraised value of a residence homestead in the |
|
district in that year, disregarding any homestead exemption |
|
available only to disabled persons or persons 65 years of age or |
|
older, the qualified voters of the district by petition may require |
|
that an election be held to determine whether to reduce the tax rate |
|
adopted for the current year to the voter-approval tax rate in |
|
accordance with the procedures provided by Sections 26.075 and |
|
26.081, Tax Code. |
|
SECTION 90. Section 6B(f), Chapter 1472, Acts of the 77th |
|
Legislature, Regular Session, 2001, is amended to read as follows: |
|
(f) The district may provide that payments required by any |
|
of the district's contracts, agreements, or leases may be payable |
|
from the sale of notes, taxes, or bonds, or any combination of |
|
notes, taxes, or bonds, or may be secured by a lien on or a pledge of |
|
any available funds, including proceeds of the district's |
|
maintenance tax, and may be payable subject to annual appropriation |
|
by the district. The district may pledge to impose and may impose a |
|
maintenance tax in an amount sufficient to comply with the |
|
district's obligations under the district's contracts, leases, and |
|
agreements at a maximum aggregate rate not to exceed 10 cents for |
|
each $100 valuation of taxable property in the district. Sections |
|
26.012, 26.04, 26.05, 26.07, and 26.075 [26.012], Tax Code, do not |
|
apply to maintenance taxes levied and collected for payments under |
|
a contract, agreement, lease, time warrant, or maintenance note |
|
issued or executed under this section. |
|
SECTION 91. The following provisions are repealed: |
|
(1) Sections 403.302(m-1) and (n), Government Code; |
|
(2) Section 140.010, Local Government Code; |
|
(3) Section 1063.255, Special District Local Laws |
|
Code; |
|
(4) Sections 5.103(e) and (f), 6.412(e), 22.23(c), |
|
25.19(b-2), and 41A.06(c), Tax Code; |
|
(5) Section 49.236, Water Code, as added by Chapter |
|
248 (H.B. 1541), Acts of the 78th Legislature, Regular Session, |
|
2003; |
|
(6) Section 49.236(d), Water Code, as added by Chapter |
|
335 (S.B. 392), Acts of the 78th Legislature, Regular Session, |
|
2003; and |
|
(7) Section 49.2361, Water Code. |
|
SECTION 92. (a) Section 9, Chapter 481 (S.B. 1760), Acts |
|
of the 84th Legislature, Regular Session, 2015, which added Section |
|
42.23(i), Tax Code, effective January 1, 2020, is repealed. |
|
(b) This section takes effect September 1, 2019. |
|
SECTION 93. Section 5.041, Tax Code, as amended by this Act, |
|
applies only to an appraisal review board member appointed to serve |
|
a term of office that begins on or after January 1, 2020. |
|
SECTION 94. The comptroller of public accounts shall |
|
implement Section 5.043, Tax Code, as added by this Act, as soon as |
|
practicable after January 1, 2020. |
|
SECTION 95. Sections 5.05, 5.102, 5.13, and 23.01, Tax |
|
Code, as amended by this Act, apply only to the appraisal of |
|
property for ad valorem tax purposes for a tax year beginning on or |
|
after January 1, 2020. |
|
SECTION 96. (a) The comptroller of public accounts shall |
|
comply with Sections 5.07(f), (g), (h), and (i), Tax Code, as added |
|
by this Act, as soon as practicable after January 1, 2020. |
|
(b) The comptroller of public accounts shall comply with |
|
Section 5.091, Tax Code, as amended by this Act, not later than: |
|
(1) January 1, 2022, with regard to tax rate |
|
information related to a taxing unit located wholly or partly in a |
|
county with a population of 120,000 or more; and |
|
(2) January 1, 2023, with regard to tax rate |
|
information related to a taxing unit located wholly in a county with |
|
a population of less than 120,000. |
|
SECTION 97. Section 5.09, Tax Code, as amended by this Act, |
|
applies only to information submitted to the comptroller of public |
|
accounts that relates to a tax year beginning on or after January 1, |
|
2020. |
|
SECTION 98. The comptroller of public accounts shall |
|
prepare and make available the survey and instructions for |
|
completing and submitting the survey required by Section 5.104, Tax |
|
Code, as added by this Act, as soon as practicable after January 1, |
|
2020. An appraisal district is not required to provide the survey |
|
or instructions under a requirement of that section until the |
|
survey and instructions are prepared and made available by the |
|
comptroller of public accounts. |
|
SECTION 99. Section 6.41(d-9), Tax Code, as amended by this |
|
Act, applies only to the appointment of appraisal review board |
|
members to terms beginning on or after January 1, 2021. |
|
SECTION 100. Section 6.412, Tax Code, as amended by this |
|
Act, does not affect the eligibility of a person serving on an |
|
appraisal review board immediately before January 1, 2020, to |
|
continue to serve on the board for the term to which the member was |
|
appointed. |
|
SECTION 101. Section 6.42(d), Tax Code, as added by this |
|
Act, applies only to a recommendation, determination, decision, or |
|
other action by an appraisal review board or a panel of such a board |
|
on or after January 1, 2020. A recommendation, determination, |
|
decision, or other action by an appraisal review board or a panel of |
|
such a board before January 1, 2020, is governed by the law as it |
|
existed immediately before that date, and that law is continued in |
|
effect for that purpose. |
|
SECTION 102. Section 11.24, Tax Code, as amended by this |
|
Act, applies only to an exemption authorized by that section that is |
|
repealed or reduced on or after January 1, 2020. |
|
SECTION 103. Sections 11.4391(a) and 22.23(d), Tax Code, as |
|
amended by this Act, apply only to ad valorem taxes imposed for a |
|
tax year beginning on or after January 1, 2020. |
|
SECTION 104. Sections 25.192 and 25.193, Tax Code, as added |
|
by this Act, apply only to a notice for a tax year beginning on or |
|
after January 1, 2020. |
|
SECTION 105. (a) An appraisal district established in a |
|
county with a population of 200,000 or more and each taxing unit |
|
located wholly or primarily in such an appraisal district shall |
|
comply with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and |
|
26.18, Tax Code, as added by this Act, beginning with the 2020 tax |
|
year. |
|
(b) An appraisal district established in a county with a |
|
population of less than 200,000 and each taxing unit located wholly |
|
or primarily in such an appraisal district shall comply with |
|
Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax |
|
Code, as added by this Act, beginning with the 2021 tax year. |
|
SECTION 106. (a) Not later than the 30th day after the date |
|
this section takes effect: |
|
(1) the designated officer or employee of each taxing |
|
unit shall submit to the county assessor-collector for each county |
|
in which all or part of the territory of the taxing unit is located |
|
the worksheets used by the designated officer or employee to |
|
calculate the effective and rollback tax rates of the taxing unit |
|
for the 2015-2019 tax years; and |
|
(2) the county assessor-collector for each county |
|
shall post the worksheets submitted to the county |
|
assessor-collector under Subdivision (1) of this subsection on the |
|
Internet website of the county. |
|
(b) This section takes effect immediately if this Act |
|
receives a vote of two-thirds of all the members elected to each |
|
house, as provided by Section 39, Article III, Texas Constitution. |
|
If this Act does not receive the vote necessary for immediate |
|
effect, this section takes effect on the 91st day after the last day |
|
of the legislative session. |
|
SECTION 107. A taxing unit that does not own, operate, or |
|
control an Internet website is not required to comply with Sections |
|
26.05(b)(2) and 26.065(b), Tax Code, as amended by this Act, until |
|
the first tax year in which the taxing unit is required by law to |
|
maintain or have access to an Internet website. |
|
SECTION 108. Section 33.08(b), Tax Code, as amended by this |
|
Act, applies only to taxes that become delinquent on or after |
|
January 1, 2020. Taxes that become delinquent before that date are |
|
governed by the law as it existed immediately before that date, and |
|
that law is continued in effect for that purpose. |
|
SECTION 109. Section 41.03(a), Tax Code, as amended by this |
|
Act, applies only to a challenge under Chapter 41, Tax Code, for |
|
which a challenge petition is filed on or after January 1, 2020. A |
|
challenge under Chapter 41, Tax Code, for which a challenge |
|
petition was filed before January 1, 2020, is governed by the law in |
|
effect on the date the challenge petition was filed, and the former |
|
law is continued in effect for that purpose. |
|
SECTION 110. Sections 41.45 and 41.66(k), Tax Code, as |
|
amended by this Act, and Section 41.66(k-1), Tax Code, as added by |
|
this Act, apply only to a protest filed under Chapter 41, Tax Code, |
|
on or after January 1, 2021. A protest filed under that chapter |
|
before January 1, 2021, is governed by the law in effect on the date |
|
the protest was filed, and the former law is continued in effect for |
|
that purpose. |
|
SECTION 111. Sections 41.46, 41.461, 41.47, 41.66(h), (i), |
|
and (j), and 41.67, Tax Code, as amended by this Act, and Sections |
|
41.66(j-1), (j-2), and (p), Tax Code, as added by this Act, apply |
|
only to a protest for which the notice of protest was filed by a |
|
property owner or the designated agent of the owner with the |
|
appraisal review board established for an appraisal district on or |
|
after January 1, 2020. |
|
SECTION 112. Section 41.71, Tax Code, as amended by this |
|
Act, applies only to a hearing on a protest under Chapter 41, Tax |
|
Code, that is scheduled on or after January 1, 2020. A hearing on a |
|
protest under Chapter 41, Tax Code, that is scheduled before |
|
January 1, 2020, is governed by the law in effect on the date the |
|
hearing was scheduled, and that law is continued in effect for that |
|
purpose. |
|
SECTION 113. Sections 41A.03 and 41A.07, Tax Code, as |
|
amended by this Act, apply only to a request for binding arbitration |
|
received by the comptroller of public accounts from an appraisal |
|
district on or after January 1, 2020. |
|
SECTION 114. (a) A person who immediately before January |
|
1, 2020, serves as an arbitrator in binding arbitrations of appeals |
|
of appraisal review board orders must meet the requirements of |
|
Section 41A.06(b)(3), Tax Code, as added by this Act, not later than |
|
the 120th day after the date the comptroller of public accounts |
|
begins to provide the training required under Section 5.043, Tax |
|
Code, as added by this Act. |
|
(b) This Act does not prohibit a person who is serving as an |
|
arbitrator on January 1, 2020, from renewing the person's agreement |
|
with the comptroller of public accounts to serve as an arbitrator if |
|
the person has the qualifications required for an arbitrator under |
|
the Tax Code as amended by this Act. |
|
SECTION 115. Section 42.081, Tax Code, as added by this Act, |
|
applies only to an appeal under Chapter 42, Tax Code, that is filed |
|
on or after January 1, 2020. |
|
SECTION 116. The first tax year that may be considered for |
|
purposes of the condition to the applicability of Section |
|
403.302(k-1), Government Code, as added by this Act, that the |
|
comptroller of public accounts has determined in a study under |
|
Section 403.302 of that code that a school district's local value as |
|
determined by the appraisal district that appraises property for |
|
the school district is not valid for three consecutive years is the |
|
2020 tax year. |
|
SECTION 117. Section 49.057, Water Code, as amended by this |
|
Act, applies only to a budget adopted on or after January 1, 2020. |
|
SECTION 118. (a) Not later than the 30th day after the date |
|
this section takes effect, the comptroller of public accounts shall |
|
provide a written notice to each appraisal district of: |
|
(1) the deadline for complying with each new |
|
requirement, duty, or function imposed by this Act on an appraisal |
|
district or taxing unit; and |
|
(2) any change made by this Act to the deadline for |
|
complying with an existing requirement, duty, or function of an |
|
appraisal district or taxing unit. |
|
(b) As soon as practicable after receipt of the notice |
|
provided by the comptroller of public accounts under Subsection (a) |
|
of this section, the chief appraiser of an appraisal district shall |
|
forward the notice to each assessor for a taxing unit located in the |
|
appraisal district. |
|
(c) This section takes effect immediately if this Act |
|
receives a vote of two-thirds of all the members elected to each |
|
house, as provided by Section 39, Article III, Texas Constitution. |
|
If this Act does not receive the vote necessary for immediate |
|
effect, this section takes effect on the 91st day after the last day |
|
of the legislative session. |
|
SECTION 119. (a) In this section: |
|
(1) "Compensation" includes a salary, wage, insurance |
|
benefit, retirement benefit, or similar benefit an employee |
|
receives as a condition of employment. |
|
(2) "First responder" has the meaning assigned by |
|
Section 504.019, Labor Code. |
|
(3) "Taxing unit" has the meaning assigned by Section |
|
1.04, Tax Code. |
|
(b) This section applies only to the fiscal year of a taxing |
|
unit that begins in 2020. |
|
(c) The governing body of a taxing unit may not adopt a |
|
budget for a fiscal year or take any other action that has the |
|
effect of decreasing the total compensation to which a first |
|
responder employed by the taxing unit was entitled in the preceding |
|
fiscal year of the taxing unit. |
|
SECTION 120. This Act takes effect only if H.B. 3, 86th |
|
Legislature, Regular Session, 2019, becomes law. If H.B. 3, 86th |
|
Legislature, Regular Session, 2019, does not become law, this Act |
|
has no effect. |
|
SECTION 121. (a) Except as otherwise provided by this Act, |
|
this Act takes effect January 1, 2020. |
|
(b) The following provisions take effect September 1, 2020: |
|
(1) Sections 6.41(b) and (d-9), Tax Code, as amended |
|
by this Act; |
|
(2) Sections 6.41(b-1), (b-2), and (d-10), Tax Code, |
|
as added by this Act; |
|
(3) Section 6.414(d), Tax Code, as amended by this |
|
Act; |
|
(4) Section 6.425, Tax Code, as added by this Act; |
|
(5) Section 41.44(d), Tax Code, as amended by this |
|
Act; |
|
(6) Section 41.45(d), Tax Code, as amended by this |
|
Act; |
|
(7) Sections 41.45(d-1), (d-2), and (d-3), Tax Code, |
|
as added by this Act; |
|
(8) Section 41.66(k), Tax Code, as amended by this |
|
Act; and |
|
(9) Section 41.66(k-1), Tax Code, as added by this |
|
Act. |
|
(c) The following provisions take effect January 1, 2021: |
|
(1) Sections 25.19(b-3) and (b-4), Tax Code, as added |
|
by this Act; |
|
(2) Sections 26.04(d-1), (d-2), (d-3), and (e-5), Tax |
|
Code, as added by this Act; |
|
(3) Sections 26.04(e-1) and (g), Tax Code, as amended |
|
by this Act; and |
|
(4) Section 26.05(e), Tax Code, as amended by this |
|
Act. |
|
(d) Sections 25.19(b) and (i), Tax Code, as amended by this |
|
Act, take effect January 1, 2022. |
|
|
|
|
|
|
|
|
|
|
______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
I hereby certify that S.B. No. 2 passed the Senate on |
|
April 15, 2019, by the following vote: Yeas 18, Nays 12, one |
|
present not voting; May 7, 2019, Senate refused to concur in House |
|
amendments and requested appointment of Conference Committee; |
|
May 10, 2019, House granted request of the Senate; May 25, 2019, |
|
Senate adopted Conference Committee Report by the following |
|
vote: Yeas 21, Nays 9. |
|
|
|
|
______________________________ |
|
Secretary of the Senate |
|
|
I hereby certify that S.B. No. 2 passed the House, with |
|
amendments, on May 1, 2019, by the following vote: Yeas 109, |
|
Nays 36, two present not voting; May 10, 2019, House granted |
|
request of the Senate for appointment of Conference Committee; |
|
May 25, 2019, House adopted Conference Committee Report by the |
|
following vote: Yeas 88, Nays 50. |
|
|
|
|
______________________________ |
|
Chief Clerk of the House |
|
|
|
|
|
Approved: |
|
|
|
______________________________ |
|
Date |
|
|
|
|
|
______________________________ |
|
Governor |