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A BILL TO BE ENTITLED
|
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AN ACT
|
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relating to voter approval of a proposed ad valorem tax rate that |
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exceeds the rollback tax rate, including the date for holding the |
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election to approve the tax rate; making conforming changes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.4391(a), Tax Code, is amended to read |
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as follows: |
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(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 |
|
not later than June 1 [15]. |
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SECTION 2. Sections 22.23(a) and (b), Tax Code, are amended |
|
to read as follows: |
|
(a) Rendition statements and property reports must be |
|
delivered to the chief appraiser after January 1 and not later than |
|
April 1 [15], except as provided by Section 22.02. |
|
(b) On written request by the property owner, the chief |
|
appraiser shall extend a deadline for filing a rendition statement |
|
or property report to a date not later than May 1 [15]. The chief |
|
appraiser may further extend the deadline an additional 15 days |
|
upon good cause shown in writing by the property owner. |
|
SECTION 3. Sections 25.19(a) and (g), Tax Code, are amended |
|
to read as follows: |
|
(a) By April 15 [1] or as soon thereafter as practicable [if
|
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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 any other property], the chief |
|
appraiser shall deliver a clear and understandable written notice |
|
to a property owner of the appraised value of the property owner's |
|
property if: |
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(1) the appraised value of the property is greater |
|
than it was in the preceding year; |
|
(2) the appraised value of the property is greater |
|
than the value rendered by the property owner; |
|
(3) the property was not on the appraisal roll in the |
|
preceding year; or |
|
(4) an exemption or partial exemption approved for the |
|
property for the preceding year was canceled or reduced for the |
|
current year. |
|
(g) By April 15 [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 any other property], the chief |
|
appraiser shall deliver a written notice to the owner of each |
|
property not included in a notice required to be delivered under |
|
Subsection (a), if the property was reappraised in the current tax |
|
year, if the ownership of the property changed during the preceding |
|
year, or if the property owner or the agent of a property owner |
|
authorized under Section 1.111 makes a written request for the |
|
notice. The chief appraiser shall separate real from personal |
|
property and include in the notice for each property: |
|
(1) the appraised value of the property in the |
|
preceding year; |
|
(2) the appraised value of the property for the |
|
current year and the kind of each partial exemption, if any, |
|
approved for the current year; |
|
(3) a detailed explanation of the time and procedure |
|
for protesting the value; and |
|
(4) the date and place the appraisal review board will |
|
begin hearing protests. |
|
SECTION 4. Section 25.22(a), Tax Code, is amended to read as |
|
follows: |
|
(a) By May 1 [15] or as soon thereafter as practicable, the |
|
chief appraiser shall submit the completed appraisal records to the |
|
appraisal review board for review and determination of protests. |
|
However, the chief appraiser may not submit the records until the |
|
chief appraiser has delivered the notices required by Subsection |
|
(d) of Section 11.45, Subsection (d) of Section 23.44, Subsection |
|
(d) of Section 23.57, Subsection (d) of Section 23.79, Subsection |
|
(d) of Section 23.85, Subsection (d) of Section 23.95, Subsection |
|
(d) of Section 23.9805, and Section 25.19. |
|
SECTION 5. Sections 26.01(a) and (e), Tax Code, are amended |
|
to read as follows: |
|
(a) By July 10 [25], the chief appraiser shall prepare and |
|
certify to the assessor for each taxing unit participating in the |
|
district that part of the appraisal roll for the district that lists |
|
the property taxable by the unit. The part certified to the |
|
assessor is the appraisal roll for the unit. The chief appraiser |
|
shall consult with the assessor for each taxing unit and notify each |
|
unit in writing by April 1 of the form in which the roll will be |
|
provided to each unit. |
|
(e) Except as provided by Subsection (f), not later than May |
|
15 [April 30], the chief appraiser shall prepare and certify to the |
|
assessor for each county, municipality, and school district |
|
participating in the appraisal district an estimate of the taxable |
|
value of property in that taxing unit. The chief appraiser shall |
|
assist each county, municipality, and school district in |
|
determining values of property in that taxing unit for the taxing |
|
unit's budgetary purposes. |
|
SECTION 6. Sections 26.04(b) and (e), Tax Code, are amended |
|
to read as follows: |
|
(b) The assessor shall submit the appraisal roll for the |
|
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 unit by July 15 [August 1] or as soon |
|
thereafter as practicable. By July 15 [August 1] or as soon |
|
thereafter as practicable, the taxing unit's collector shall |
|
certify [an estimate of] the anticipated collection rate 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. |
|
(e) By July 22 [August 7] or as soon thereafter as |
|
practicable, the designated officer or employee shall submit the |
|
rates to the governing body. By July 27, the designated officer or |
|
employee [He] shall deliver by mail to each property owner in the |
|
unit or publish in a newspaper in the form prescribed by the |
|
comptroller: |
|
(1) the effective tax rate, the rollback tax rate, and |
|
an explanation of how they were calculated; |
|
(2) the estimated amount of interest and sinking fund |
|
balances and the estimated amount of maintenance and operation or |
|
general fund balances remaining at the end of the current fiscal |
|
year that are not encumbered with or by corresponding existing debt |
|
obligation; |
|
(3) a schedule of the unit's debt obligations showing: |
|
(A) the amount of principal and interest that |
|
will be paid to service the unit's debts in the next year from |
|
property tax revenue, including payments of lawfully incurred |
|
contractual obligations providing security for the payment of the |
|
principal of and interest on bonds and other evidences of |
|
indebtedness issued on behalf of the unit by another political |
|
subdivision and, if the unit is created under Section 52, Article |
|
III, or Section 59, Article XVI, Texas Constitution, payments on |
|
debts that the unit anticipates to incur in the next calendar year; |
|
(B) the amount by which taxes imposed for debt |
|
are to be increased because of the unit's anticipated collection |
|
rate; and |
|
(C) the total of the amounts listed in Paragraphs |
|
(A)-(B), less any amount collected in excess of the previous year's |
|
anticipated collections certified as provided in Subsection (b); |
|
(4) the amount of additional sales and use tax revenue |
|
anticipated in calculations under Section 26.041; |
|
(5) a statement that the adoption of a tax rate equal |
|
to the 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 tax rate as required by Subsection (j), a |
|
schedule that includes the following elements: |
|
(A) the amount of property tax revenue spent by |
|
the unit to operate the department, function, or activity for which |
|
the taxing unit raised the rollback tax rate as required by |
|
Subsection (j) for the 12 months preceding the month in which the |
|
calculations required by this chapter are made; and |
|
(B) the amount published by the unit in the |
|
preceding tax year under Subdivision (6)(B). |
|
SECTION 7. Section 26.05(a), Tax Code, is amended 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 |
|
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 |
|
rollback tax rate before August 15. 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 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 unit for the next year. |
|
SECTION 8. Section 26.06(e), Tax Code, is amended to read as |
|
follows: |
|
(e) The meeting to vote on the tax increase may not be |
|
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 seventh [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 9. The heading to Section 26.08, Tax Code, is |
|
amended to read as follows: |
|
Sec. 26.08. ELECTION TO RATIFY TAX RATE [SCHOOL TAXES]. |
|
SECTION 10. Section 26.08, Tax Code, is amended by amending |
|
Subsections (a), (b), (d), (d-1), (d-2), (e), and (h) and adding |
|
Subsection (r) to read as follows: |
|
(a) If the governing body of a taxing unit [school district] |
|
adopts a tax rate that exceeds the taxing unit's [district's] |
|
rollback tax rate, the registered voters of the taxing unit |
|
[district] 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 [school district] is |
|
necessary to respond to a disaster, including a tornado, hurricane, |
|
flood, or other calamity, but not including a drought, that has |
|
impacted the taxing unit [a school district] and the governor has |
|
requested federal disaster assistance for the area in which the |
|
taxing unit [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. |
|
(b) The governing body shall order that the election be held |
|
in the taxing unit [school district] on the uniform election date |
|
prescribed by [a date not less than 30 or more than 90 days after the
|
|
day on which it adopted the tax rate.] 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 August 15 [does
|
|
not apply to the election unless a date specified by that section
|
|
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 [school district]) for the |
|
current year, a rate that is $_____ higher per $100 valuation than |
|
the [school district] rollback tax rate of (name of taxing unit), |
|
for the purpose of (description of purpose of increase)." The |
|
ballot proposition must include the adopted tax rate and the |
|
difference between that rate and the rollback tax rate in the |
|
appropriate places. |
|
(d) If the proposition is not approved as provided by |
|
Subsection (c), the governing body may not adopt a tax rate for the |
|
taxing unit [school district] for the current year that exceeds the |
|
taxing unit's [school district's] rollback tax rate. |
|
(d-1) If, after tax bills for the taxing unit [school
|
|
district] have been mailed, a proposition to approve the taxing |
|
unit's [school district's] adopted tax rate is not approved by the |
|
voters of the taxing unit [district] at an election held under this |
|
section, on subsequent adoption of a new tax rate by the governing |
|
body of the taxing unit [district], the assessor for the taxing unit |
|
[school] shall prepare and mail corrected tax bills. The assessor |
|
shall include with each 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. |
|
(d-2) If a property owner pays taxes calculated using the |
|
originally adopted tax rate of the taxing unit [school district] |
|
and the proposition to approve the adopted tax rate is not approved |
|
by the voters, the taxing unit [school district] shall refund the |
|
difference between the amount of taxes paid and the amount due under |
|
the subsequently adopted rate if the difference between the amount |
|
of taxes paid and the amount due under the subsequent rate is $1 or |
|
more. If the difference between the amount of taxes paid and the |
|
amount due under the subsequent rate is less than $1, the taxing |
|
unit [school district] 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. |
|
(e) For purposes of this section, local tax funds dedicated |
|
to a junior college district under Section 45.105(e), Education |
|
Code, shall be eliminated from the calculation of the tax rate |
|
adopted by the governing body of a [the] school district. However, |
|
the funds dedicated to the junior college district are subject to |
|
Section 26.085. |
|
(h) For purposes of this section, increases in taxable |
|
values and tax levies occurring within a reinvestment zone under |
|
Chapter 311 (Tax Increment Financing Act), in which a school [the] |
|
district is a participant, shall be eliminated from the calculation |
|
of the tax rate adopted by the governing body of the school |
|
district. |
|
(r) 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 former Section 26.07 does not apply to a tax imposed |
|
by the taxing unit. |
|
SECTION 11. Section 26.16(d), Tax Code, is amended to read |
|
as follows: |
|
(d) The county assessor-collector shall post immediately |
|
below the table prescribed by Subsection (c) the following |
|
statement: |
|
"The county is providing this table of property tax rate |
|
information as a service to the residents of the county. Each |
|
individual taxing unit is responsible for calculating the property |
|
tax rates listed in this table pertaining to that taxing unit and |
|
providing that information to the county. |
|
"The adopted tax rate is the tax rate adopted by the governing |
|
body of a taxing unit. |
|
"The maintenance and operations rate is the component of the |
|
adopted tax rate of a taxing unit that will impose the amount of |
|
taxes needed to fund maintenance and operation expenditures of the |
|
unit for the following year. |
|
"The debt rate is the component of the adopted tax rate of a |
|
taxing unit that will impose the amount of taxes needed to fund the |
|
unit's debt service for the following year. |
|
"The 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 effective maintenance and operations rate is the tax |
|
rate that would generate the same amount of revenue for maintenance |
|
and operations in the current tax year as was generated by a taxing |
|
unit's maintenance and operations rate in the preceding tax year |
|
from property that is taxable in both the current tax year and the |
|
preceding tax year. |
|
"The rollback tax rate is the highest tax rate a taxing unit |
|
may adopt before requiring voter approval at an election. 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 unit's [district's] rollback tax rate." |
|
SECTION 12. 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), |
|
26.08(d-2) [26.07(g)], 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 unit of |
|
the approval of the late homestead exemption; |
|
(2) if the refund is required by Section 26.08(d-2) |
|
[26.07(g)], on the date the results of the election to reduce the |
|
tax rate 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 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 13. 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 26.08(d-1) [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 14. Section 41.12(a), Tax Code, is amended to read |
|
as follows: |
|
(a) By July 5 [20], the appraisal review board shall: |
|
(1) hear and determine all or substantially all timely |
|
filed protests; |
|
(2) determine all timely filed challenges; |
|
(3) submit a list of its approved changes in the |
|
records to the chief appraiser; and |
|
(4) approve the records. |
|
SECTION 15. Section 130.016(b), Education Code, is amended |
|
to read as follows: |
|
(b) If the board of trustees of an independent school |
|
district that divests itself of the management, control, and |
|
operation of a junior college district under this section or under |
|
Section 130.017 [of this code] was authorized by [Subsection (e)
|
|
of] Section 45.105(e) or under former Section 20.48(e) [20.48 of
|
|
this code] to dedicate a portion of its tax levy to the junior |
|
college district before the divestment, the junior college district |
|
may levy an ad valorem tax from and after the divestment. In the |
|
first two years in which the junior college district levies an ad |
|
valorem tax, the tax rate adopted by the governing body may not |
|
exceed the rate that, if applied to the total taxable value |
|
submitted to the governing body under Section 26.04, Tax Code, |
|
would impose an amount equal to the amount of taxes of the school |
|
district dedicated to the junior college under [Subsection (e) of] |
|
Section 45.105(e) or former Section 20.48(e) [20.48 of this code] |
|
in the last dedication before the divestment. In subsequent years, |
|
the tax rate of the junior college district is subject to Section |
|
26.08 [26.07], Tax Code. |
|
SECTION 16. Sections 281.124(d) and (e), Health and Safety |
|
Code, are amended to read as follows: |
|
(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 26.08 [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 26.08 [26.07], Tax Code, applies to the |
|
adopted rate if that rate exceeds the district's rollback tax rate. |
|
SECTION 17. Section 140.010(e), Local Government Code, is |
|
amended to read as follows: |
|
(e) A county or municipality that proposes a property tax |
|
rate that exceeds the lower of the effective tax rate or the |
|
rollback tax rate shall provide the following notice: |
|
"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX |
|
RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY) |
|
"A tax rate of $_____ per $100 valuation has been proposed for |
|
adoption by the governing body of (insert name of county or |
|
municipality). This rate exceeds the lower of the effective or |
|
rollback tax rate, and state law requires that two public hearings |
|
be held by the governing body before adopting the proposed tax |
|
rate. The governing body of (insert name of county or |
|
municipality) proposes to use revenue attributable to the tax rate |
|
increase for the purpose of (description of purpose of increase). |
|
PROPOSED TAX RATE$______ per $100 |
|
PRECEDING YEAR'S TAX RATE$______ per $100 |
|
EFFECTIVE TAX RATE$______ per $100 |
|
ROLLBACK TAX RATE$______ per $100 |
|
"The effective tax rate is the total tax rate needed to raise the |
|
same amount of property tax revenue for (insert name of county or |
|
municipality) from the same properties in both the (insert |
|
preceding tax year) tax year and the (insert current tax year) tax |
|
year. |
|
"The rollback tax rate is the highest tax rate that (insert name of |
|
county or municipality) may adopt without holding [before voters
|
|
are entitled to petition for] an election to ratify [limit] the rate |
|
[that may be approved to the rollback rate]. |
|
"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS |
|
FOLLOWS: |
|
property tax amount = (rate) x (taxable value of your property) / |
|
100 |
|
"For assistance or detailed information about tax calculations, |
|
please contact: |
|
(insert name of county or municipal tax assessor-collector) |
|
(insert name of county or municipality) tax |
|
assessor-collector |
|
(insert address) |
|
(insert telephone number) |
|
(insert e-mail address) |
|
(insert Internet website address, if applicable) |
|
"You are urged to attend and express your views at the following |
|
public hearings on the proposed tax rate: |
|
First Hearing: (insert date and time) at (insert location of |
|
meeting). |
|
Second Hearing: (insert date and time) at (insert location |
|
of meeting)." |
|
SECTION 18. 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 26.08 [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 26.08 [26.07], Tax Code, does not apply [as] to the tax rate |
|
for that year. |
|
SECTION 19. Sections 1122.2522, 3828.157, and 8876.152, |
|
Special District Local Laws Code, are amended to read as follows: |
|
Sec. 1122.2522. ROLLBACK TAX RATE PROVISIONS APPLICABLE. |
|
[(a)] If in any year the board adopts a tax rate that exceeds the |
|
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 26.08 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 26.08 [26.07], 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, and 26.08 [26.07], 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 20. Section 49.107(g), Water Code, is amended to |
|
read as follows: |
|
(g) Sections 26.04, 26.05, and 26.08 [26.07], 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 21. Section 49.108(f), Water Code, is amended to |
|
read as follows: |
|
(f) Sections 26.04, 26.05, and 26.08 [26.07], Tax Code, do |
|
not apply to a tax levied and collected for payments made under a |
|
contract approved in accordance with this section. |
|
SECTION 22. Sections 49.236(a) and (d), Water Code, as |
|
added by Chapter 335 (S.B. 392), Acts of the 78th Legislature, |
|
Regular Session, 2003, are 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 or |
|
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. |
|
"(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 exceeds the |
|
rollback tax rate, a description of the purpose of the proposed tax |
|
increase; and |
|
(3) contain a statement in substantially the following |
|
form: |
|
"NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION] |
|
"If operation and maintenance taxes on the average residence |
|
homestead 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 ratify [reduce] the operation |
|
and maintenance tax rate [to the rollback tax rate] under Section |
|
49.236(d), Water Code." |
|
(d) If the governing body of a district adopts a combined |
|
debt service, operation and maintenance, and contract tax rate that |
|
exceeds the rollback tax rate, [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 must be held to determine |
|
whether [or not] to ratify [reduce] the tax rate adopted for the |
|
current year [to the rollback tax rate] in accordance with the |
|
procedures provided by Sections 26.08(b)-(d) [26.07(b)-(g) and
|
|
26.081], Tax Code. For purposes of Sections 26.08(b)-(d), Tax |
|
Code, [26.07(b)-(g)] and this section [subsection], the rollback |
|
tax rate is the sum of the following tax rates: |
|
(1) the current year's debt service tax rate; |
|
(2) the current year's [and] contract tax rate; and |
|
(3) [rates plus] 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. |
|
SECTION 23. 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, and 26.08 [26.07, and 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 24. The following provisions are repealed: |
|
(1) Section 1063.255, Special District Local Laws |
|
Code; |
|
(2) Section 22.23(c), Tax Code; |
|
(3) Section 26.07, Tax Code; |
|
(4) Section 49.236, Water Code, as added by Chapter |
|
248 (H.B. 1541), Acts of the 78th Legislature, Regular Session, |
|
2003; and |
|
(5) Section 49.2361, Water Code. |
|
SECTION 25. The change in law made by this Act applies to |
|
the ad valorem tax rate of a taxing unit beginning with the 2020 tax |
|
year. |
|
SECTION 26. Sections 11.4391(a) and 22.23(a) and (b), 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 27. 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 28. This Act takes effect January 1, 2020. |