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A BILL TO BE ENTITLED
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AN ACT
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relating to the date for ordering or holding an election to ratify |
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the ad valorem tax rate of a school district; making conforming |
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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 |
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application for an exemption for freeport goods under Section |
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11.251 after the deadline for filing it has passed if it is filed |
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not later than June 1 [15]. |
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SECTION 2. Sections 22.23(a) and (b), Tax Code, are amended |
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to read as follows: |
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(a) Rendition statements and property reports must be |
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delivered to the chief appraiser after January 1 and not later than |
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April 1 [15], except as provided by Section 22.02. |
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(b) On written request by the property owner, the chief |
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appraiser shall extend a deadline for filing a rendition statement |
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or property report to a date not later than May 1 [15]. The chief |
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appraiser may further extend the deadline an additional 15 days |
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upon good cause shown in writing by the property owner. |
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SECTION 3. Sections 25.19(a) and (g), Tax Code, are amended |
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to read as follows: |
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(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
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exemption under Section 11.13, or by May 1 or as soon thereafter as
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practicable in connection with any other property], the chief |
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appraiser shall deliver a clear and understandable written notice |
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to a property owner of the appraised value of the property owner's |
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property if: |
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(1) the appraised value of the property is greater |
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than it was in the preceding year; |
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(2) the appraised value of the property is greater |
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than the value rendered by the property owner; |
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(3) the property was not on the appraisal roll in the |
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preceding year; or |
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(4) an exemption or partial exemption approved for the |
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property for the preceding year was canceled or reduced for the |
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current year. |
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(g) 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
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exemption under Section 11.13, or by May 1 or as soon thereafter as
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practicable in connection with any other property], the chief |
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appraiser shall deliver a written notice to the owner of each |
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property not included in a notice required to be delivered under |
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Subsection (a), if the property was reappraised in the current tax |
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year, if the ownership of the property changed during the preceding |
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year, or if the property owner or the agent of a property owner |
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authorized under Section 1.111 makes a written request for the |
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notice. The chief appraiser shall separate real from personal |
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property and include in the notice for each property: |
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(1) the appraised value of the property in the |
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preceding year; |
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(2) the appraised value of the property for the |
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current year and the kind of each partial exemption, if any, |
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approved for the current year; |
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(3) a detailed explanation of the time and procedure |
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for protesting the value; and |
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(4) the date and place the appraisal review board will |
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begin hearing protests. |
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SECTION 4. Section 25.22(a), Tax Code, is amended to read as |
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follows: |
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(a) By May 1 [15] or as soon thereafter as practicable, the |
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chief appraiser shall submit the completed appraisal records to the |
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appraisal review board for review and determination of protests. |
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However, the chief appraiser may not submit the records until the |
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chief appraiser has delivered the notices required by Sections |
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11.45(d) [Subsection (d) of Section 11.45], 23.44(d) [Subsection
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(d) of Section 23.44], 23.57(d) [Subsection (d) of Section 23.57], |
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23.79(d) [Subsection (d) of Section 23.79], 23.85(d) [Subsection
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(d) of Section 23.85], 23.95(d) [Subsection (d) of Section 23.95], |
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23.9805(d) [Subsection (d) of Section 23.9805], and [Section] |
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25.19. |
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SECTION 5. Sections 26.01(a) and (e), Tax Code, are amended |
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to read as follows: |
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(a) By July 10 [25], the chief appraiser shall prepare and |
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certify to the assessor for each taxing unit participating in the |
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district that part of the appraisal roll for the district that lists |
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the property taxable by the taxing unit. The part certified to the |
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assessor is the appraisal roll for the taxing unit. The chief |
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appraiser shall consult with the assessor for each taxing unit and |
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notify each taxing unit in writing by April 1 of the form in which |
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the roll will be provided to each taxing unit. |
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(e) Except as provided by Subsection (f), not later than May |
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15 [April 30], the chief appraiser shall prepare and certify to the |
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assessor for each county, municipality, and school district |
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participating in the appraisal district an estimate of the taxable |
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value of property in that taxing unit. The chief appraiser shall |
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assist each county, municipality, and school district in |
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determining values of property in that taxing unit for the taxing |
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unit's budgetary purposes. |
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SECTION 6. Sections 26.04(b) and (e), Tax Code, are amended |
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to read as follows: |
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(b) The assessor shall submit the appraisal roll for the |
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taxing unit showing the total appraised, assessed, and taxable |
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values of all property and the total taxable value of new property |
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to the governing body of the taxing unit by July 15 [August 1] or as |
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soon thereafter as practicable. By July 15 [August 1] or as soon |
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thereafter as practicable, the taxing unit's collector shall |
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certify [an estimate of] the anticipated collection rate for the |
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current year to the governing body. If the collector certified an |
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anticipated collection rate in the preceding year and the actual |
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collection rate in that year exceeded the anticipated rate, the |
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collector shall also certify the amount of debt taxes collected in |
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excess of the anticipated amount in the preceding year. |
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(e) By July 22 [August 7] or as soon thereafter as |
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practicable, the designated officer or employee shall submit the |
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rates to the governing body. By July 27, the designated officer or |
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employee [He] shall deliver by mail to each property owner in the |
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taxing unit or publish in a newspaper in the form prescribed by the |
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comptroller: |
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(1) the effective tax rate, the rollback tax rate, and |
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an explanation of how they were calculated; |
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(2) the estimated amount of interest and sinking fund |
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balances and the estimated amount of maintenance and operation or |
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general fund balances remaining at the end of the current fiscal |
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year that are not encumbered with or by corresponding existing debt |
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obligation; |
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(3) a schedule of the taxing unit's debt obligations |
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showing: |
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(A) the amount of principal and interest that |
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will be paid to service the taxing unit's debts in the next year |
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from property tax revenue, including payments of lawfully incurred |
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contractual obligations providing security for the payment of the |
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principal of and interest on bonds and other evidences of |
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indebtedness issued on behalf of the taxing unit by another |
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political subdivision and, if the taxing unit is created under |
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Section 52, Article III, or Section 59, Article XVI, Texas |
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Constitution, payments on debts that the taxing unit anticipates to |
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incur in the next calendar year; |
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(B) the amount by which taxes imposed for debt |
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are to be increased because of the taxing unit's anticipated |
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collection rate; and |
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(C) the total of the amounts listed in Paragraphs |
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(A)-(B), less any amount collected in excess of the previous year's |
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anticipated collections certified as provided in Subsection (b); |
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(4) the amount of additional sales and use tax revenue |
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anticipated in calculations under Section 26.041; |
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(5) a statement that the adoption of a tax rate equal |
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to the effective tax rate would result in an increase or decrease, |
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as applicable, in the amount of taxes imposed by the taxing unit as |
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compared to last year's levy, and the amount of the increase or |
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decrease; |
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(6) in the year that a taxing unit calculates an |
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adjustment under Subsection (i) or (j), a schedule that includes |
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the following elements: |
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(A) the name of the taxing unit discontinuing the |
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department, function, or activity; |
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(B) the amount of property tax revenue spent by |
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the taxing unit listed under Paragraph (A) to operate the |
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discontinued department, function, or activity in the 12 months |
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preceding the month in which the calculations required by this |
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chapter are made; and |
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(C) the name of the taxing unit that operates a |
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distinct department, function, or activity in all or a majority of |
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the territory of a taxing unit that has discontinued operating the |
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distinct department, function, or activity; and |
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(7) in the year following the year in which a taxing |
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unit raised its rollback tax rate as required by Subsection (j), a |
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schedule that includes the following elements: |
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(A) the amount of property tax revenue spent by |
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the taxing unit to operate the department, function, or activity |
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for which the taxing unit raised the rollback tax rate as required |
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by Subsection (j) for the 12 months preceding the month in which the |
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calculations required by this chapter are made; and |
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(B) the amount published by the taxing unit in |
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the preceding tax year under Subdivision (6)(B). |
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SECTION 7. Section 26.05(a), Tax Code, is amended to read as |
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follows: |
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(a) The governing body of each taxing unit[, before the
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later of September 30 or the 60th day after the date the certified
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appraisal roll is received by the taxing unit,] shall adopt a tax |
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rate for the current tax year and shall notify the assessor for the |
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taxing unit of the rate adopted. The governing body must adopt a |
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tax rate before the later of September 30 or the 60th day after the |
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date the certified appraisal roll is received by the taxing unit, |
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except that the governing body must adopt a tax rate that exceeds |
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the rollback tax rate before August 15. The tax rate consists of |
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two components, each of which must be approved separately. The |
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components are: |
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(1) for a taxing unit other than a school district, the |
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rate that, if applied to the total taxable value, will impose the |
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total amount published under Section 26.04(e)(3)(C), less any |
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amount of additional sales and use tax revenue that will be used to |
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pay debt service, or, for a school district, the rate calculated |
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under Section 44.004(c)(5)(A)(ii)(b), Education Code; and |
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(2) the rate that, if applied to the total taxable |
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value, will impose the amount of taxes needed to fund maintenance |
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and operation expenditures of the taxing unit for the next year. |
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SECTION 8. Section 26.06(e), Tax Code, is amended to read as |
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follows: |
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(e) The meeting to vote on the tax increase may not be |
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earlier than the third day or later than the seventh [14th] day |
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after the date of the second public hearing. The meeting must be |
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held inside the boundaries of the taxing unit in a publicly owned |
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building or, if a suitable publicly owned building is not |
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available, in a suitable building to which the public normally has |
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access. If the governing body does not adopt a tax rate that |
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exceeds the lower of the rollback tax rate or the effective tax rate |
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by the seventh [14th] day, it must give a new notice under |
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Subsection (d) before it may adopt a rate that exceeds the lower of |
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the rollback tax rate or the effective tax rate. |
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SECTION 9. Section 26.08, Tax Code, is amended by amending |
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Subsection (b) and adding Subsection (b-1) to read as follows: |
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(b) Except as provided by Subsection (b-1), the [The] |
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governing body shall order that the election be held in the school |
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district on the uniform election date prescribed by [a date not less
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than 30 or more than 90 days after the day on which it adopted the
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tax rate.] Section 41.001, Election Code, that occurs in November |
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of the applicable tax year. The order calling the election may not |
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be issued later than August 15 [does not apply to the election
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unless a date specified by that section falls within the time
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permitted by this section]. At the election, the ballots shall be |
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prepared to permit voting for or against the |
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proposition: "Approving the ad valorem tax rate of $_____ per $100 |
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valuation in (name of school district) for the current year, a rate |
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that is $_____ higher per $100 valuation than the school district |
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rollback tax rate, for the purpose of (description of purpose of |
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increase)." The ballot proposition must include the adopted tax |
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rate and the difference between that rate and the rollback tax rate |
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in the appropriate places. |
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(b-1) Notwithstanding Section 41.0011(a), Election Code, an |
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emergency election under Section 41.0011 of that code at which a |
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proposition described by Subsection (b) of this section is |
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submitted to the voters shall be held on any uniform election date. |
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SECTION 10. Section 41.12(a), Tax Code, is amended to read |
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as follows: |
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(a) By July 5 [20], the appraisal review board shall: |
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(1) hear and determine all or substantially all timely |
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filed protests; |
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(2) determine all timely filed challenges; |
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(3) submit a list of its approved changes in the |
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records to the chief appraiser; and |
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(4) approve the records. |
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SECTION 11. Section 22.23(c), Tax Code, is repealed. |
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SECTION 12. The changes in law made by this Act apply to the |
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ad valorem tax rate of a taxing unit beginning with the 2020 tax |
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year. |
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SECTION 13. Sections 11.4391(a) and 22.23(a) and (b), Tax |
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Code, as amended by this Act, apply only to ad valorem taxes imposed |
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for a tax year beginning on or after January 1, 2020. |
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SECTION 14. (a) Not later than the 30th day after the date |
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this section takes effect, the comptroller of public accounts shall |
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mail a written notice to each appraisal district and the assessor |
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for each taxing unit in this state of any change made by this Act to |
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the deadline for complying with a requirement, duty, or function of |
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an appraisal district or taxing unit. |
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(b) This section takes effect immediately if this Act |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for immediate |
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effect, this section takes effect on the 91st day after the last day |
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of the legislative session. |
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SECTION 15. Except as otherwise provided by this Act, this |
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Act takes effect January 1, 2020. |