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SENATE RESOLUTION
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BE IT RESOLVED by the Senate of the State of Texas, 86th |
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Legislature, Regular Session, 2019, That Senate Rule 12.03 be |
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suspended in part as provided by Senate Rule 12.08 to enable the |
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conference committee appointed to resolve the differences on |
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Senate Bill 2 (ad valorem taxation; authorizing fees) to consider |
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and take action on the following matters: |
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(1) Senate Rule 12.03(4) is suspended to permit the |
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committee to add text on a matter not included in either the house |
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or senate version of the bill by adding the following new SECTION |
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to the bill: |
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SECTION 2. Chapter 1, Tax Code, is amended by adding |
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Section 1.045 to read as follows: |
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Sec. 1.045. REFERENCE TO CERTAIN TERMS IN LAW. Unless |
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the 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 |
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unit's no-new-revenue maintenance and operations rate, as |
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defined by Chapter 26; |
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(2) a reference in law to a taxing unit's effective |
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tax rate is a reference to the taxing unit's no-new-revenue tax |
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rate, as defined by Chapter 26; and |
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(3) a reference in law to a taxing unit's rollback |
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tax rate is a reference to the taxing unit's voter-approval tax |
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rate, as defined by Chapter 26. |
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Explanation: The addition is necessary to ensure that |
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references in other law to terms in Title 1 of the Tax Code that |
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are changed in the bill are construed in accordance with the way |
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those terms are used in the bill. |
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(2) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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36 of the bill, in added Section 26.04(c-1)(2), Tax Code, to read |
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as follows: |
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(2) the third tax year after the tax year in which |
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the disaster occurred. |
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Explanation: The change is necessary to limit the period |
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of time during which certain taxing units may calculate the |
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voter-approval tax rate of the taxing unit at a higher rate |
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following certain disasters. |
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(3) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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36 of the bill, in amended Section 26.04(e), Tax Code, to read as |
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follows: |
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(e) By August 7 or as soon thereafter as practicable, the |
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designated officer or employee shall submit the rates to the |
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governing body. The designated officer or employee [He] shall |
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post prominently on the home page of the taxing unit's Internet |
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website [deliver by mail to each property owner in the unit or
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publish in a newspaper] in the form prescribed by the |
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comptroller: |
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(1) the no-new-revenue [effective] tax rate, the |
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voter-approval [rollback] tax rate, and an explanation of how |
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they were calculated; |
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(2) the estimated amount of interest and sinking |
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fund balances and the estimated amount of maintenance and |
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operation or general fund balances remaining at the end of the |
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current fiscal year that are not encumbered with or by |
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corresponding existing debt obligation; and |
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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 |
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incurred contractual obligations providing security for the |
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payment of the principal of and interest on bonds and other |
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evidences of indebtedness issued on behalf of the taxing unit by |
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another political subdivision and, if the taxing unit is created |
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under Section 52, Article III, or Section 59, Article XVI, Texas |
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Constitution, payments on debts that the taxing unit anticipates |
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to 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 |
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Paragraphs (A)-(B), less any amount collected in excess of the |
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previous year's anticipated collections certified as provided in |
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Subsection (b)[;
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[(4)
the amount of additional sales and use tax
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revenue anticipated in calculations under Section 26.041;
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[(5)
a statement that the adoption of a tax rate
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equal to the effective tax rate would result in an increase or
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decrease, as applicable, in the amount of taxes imposed by the
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unit as compared to last year's levy, and the amount of the
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increase or 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 unit discontinuing the
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department, function, or activity;
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[(B)
the amount of property tax revenue spent
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by the 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 unit that operates a
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distinct department, function, or activity in all or a majority
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of the territory of a taxing unit that has discontinued operating
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the distinct department, function, or activity; and
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[(7)
in the year following the year in which a
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taxing unit raised its rollback rate as required by Subsection
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(j), a schedule that includes the following elements:
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[(A)
the amount of property tax revenue spent
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by the unit to operate the department, function, or activity for
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which the taxing unit raised the rollback rate as required by
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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 unit in the
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preceding tax year under Subdivision (6)(B)]. |
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Explanation: The change is necessary to remove the |
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requirement that the designated officer or employee of a taxing |
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unit publish certain tax information in a newspaper. |
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(4) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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37 of the bill, in added Section 26.041(c-1)(2), Tax Code, to |
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read as follows: |
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(2) the third tax year after the tax year in which |
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the disaster occurred. |
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Explanation: The change is necessary to limit the period |
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of time during which certain taxing units may calculate the |
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voter-approval tax rate of the taxing unit at a higher rate |
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following certain disasters. |
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(5) Senate Rule 12.03(4) is suspended to permit the |
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committee to add text on a matter not included in either the house |
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or senate version of the bill in proposed SECTION 43 of the bill |
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by adding the following new Section 26.0443, Tax Code, to the |
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bill: |
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Sec. 26.0443. TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY |
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HOSPITAL EXPENDITURES. (a) In this section: |
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(1) "Eligible county hospital" means a hospital |
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that: |
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(A) is: |
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(i) owned or leased by a county and |
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operated in accordance with Chapter 263, Health and Safety Code; |
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or |
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(ii) owned or leased jointly by a |
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municipality and a county and operated in accordance with Chapter |
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265, Health and Safety Code; and |
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(B) is located in an area not served by a |
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hospital district created under Sections 4 through 11, Article |
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IX, Texas Constitution. |
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(2) "Eligible county hospital expenditures" for a |
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tax year means the amount paid by a county or municipality in the |
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period beginning on July 1 of the tax year preceding the tax year |
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for which the tax is adopted and ending on June 30 of the tax year |
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for which the tax is adopted to maintain and operate an eligible |
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county hospital. |
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(b) If a county's or municipality's eligible county |
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hospital expenditures exceed the amount of those expenditures |
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for the preceding tax year, the no-new-revenue maintenance and |
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operations rate for the county or municipality, as applicable, is |
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increased by the lesser of the rates computed according to the |
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following formulas: |
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(Current Tax Year's Eligible County Hospital |
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Expenditures - Preceding Tax Year's Eligible County |
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Hospital Expenditures) / (Current Total Value - New |
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Property Value) |
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or |
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(Preceding Tax Year's Eligible County Hospital |
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Expenditures x 0.08) / (Current Total Value - New |
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Property Value) |
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(c) The county or municipality shall include a notice of |
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the increase in the no-new-revenue maintenance and operations |
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rate provided by this section, including a description and amount |
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of eligible county hospital expenditures, in the information |
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published under Section 26.04(e) and, as applicable, in the |
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notice prescribed by Section 26.06 or 26.061. |
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Explanation: The addition is necessary to add a provision |
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to Title 1 of the Tax Code to provide for a tax rate adjustment |
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for eligible county hospital expenditures. |
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(6) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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48 of the bill, in amended Section 26.06(a), Tax Code, to read as |
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follows: |
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(a) A public hearing required by Section 26.05 may not be |
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held before the fifth [seventh] day after the date the notice of |
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the public hearing is given. The [second hearing may not be held
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earlier than the third day after the date of the first hearing.
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Each] hearing must be on a weekday that is not a public holiday. |
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The [Each] hearing must be held inside the boundaries of the unit |
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in a publicly owned building or, if a suitable publicly owned |
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building is not available, in a suitable building to which the |
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public normally has access. At the hearing [hearings], the |
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governing body must afford adequate opportunity for proponents |
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and opponents of the tax increase to present their views. |
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Explanation: The change is necessary to prohibit holding |
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a public hearing on certain proposed tax rates before the fifth |
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day after the date the notice of hearing is given. |
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(7) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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48 of the bill, in added Sections 26.06(b-1) and (b-3), Tax Code, |
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in the language of the statement prescribed by those subsections |
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that describes the effect of the rejection by the voters of the |
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proposed tax rate, to read as follows: |
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If a majority of the voters reject the proposed tax rate, the tax |
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rate of the (name of taxing unit) will be the voter-approval tax |
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rate. |
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Explanation: The change is necessary to provide notice of |
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what tax rate applies to a taxing unit in a tax year if the voters |
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reject a proposed tax rate that exceeds the voter-approval tax |
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rate. |
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(8) Senate Rule 12.03(3) is suspended to permit the |
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committee to add text on a matter not in disagreement in SECTION |
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48 of the bill, in added Sections 26.06(b-1), (b-2), and (b-3), |
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Tax Code, to read as follows: |
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"The 86th Texas Legislature modified the manner in which |
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the voter-approval tax rate is calculated to limit the rate of |
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growth of property taxes in the state." |
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Explanation: The addition is necessary to require that |
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the notice of a public hearing on certain proposed tax rates |
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include a statement that the 86th Texas Legislature modified the |
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manner in which the voter-approval tax rate is calculated. |
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(9) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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48 of the bill, in amended Sections 26.06(d) and (e), Tax Code, to |
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read as follows: |
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(d) The governing body may vote on the proposed tax rate |
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at the public hearing. If the governing body does not vote on the |
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proposed tax rate at the public hearing, [At the public hearings] |
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the governing body shall announce at the public hearing the date, |
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time, and place of the meeting at which it will vote on the |
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proposed tax rate. [After each hearing the governing body shall
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give notice of the meeting at which it will vote on the proposed
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tax rate and the notice shall be in the same form as prescribed by
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Subsections (b) and (c), except that it must state the following:
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["NOTICE OF TAX REVENUE INCREASE
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["The (name of the taxing unit) conducted public hearings
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on (date of first hearing) and (date of second hearing) on a
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proposal to increase the total tax revenues of the (name of the
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taxing unit) from properties on the tax roll in the preceding
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year by (percentage by which proposed tax rate exceeds lower of
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rollback tax rate or effective tax rate calculated under this
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chapter) percent.
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["The total tax revenue proposed to be raised last year at
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last year's tax rate of (insert tax rate for the preceding year)
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for each $100 of taxable value was (insert total amount of taxes
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imposed in the preceding year).
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["The total tax revenue proposed to be raised this year at
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the proposed tax rate of (insert proposed tax rate) for each $100
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of taxable value, excluding tax revenue to be raised from new
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property added to the tax roll this year, is (insert amount
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computed by multiplying proposed tax rate by the difference
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between current total value and new property value).
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["The total tax revenue proposed to be raised this year at
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the proposed tax rate of (insert proposed tax rate) for each $100
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of taxable value, including tax revenue to be raised from new
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property added to the tax roll this year, is (insert amount
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computed by multiplying proposed tax rate by current total
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value).
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["The (governing body of the taxing unit) is scheduled to
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vote on the tax rate that will result in that tax increase at a
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public meeting to be held on (date of meeting) at (location of
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meeting, including mailing address) at (time of meeting).
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["The (governing body of the taxing unit) proposes to use
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the increase in total tax revenue for the purpose of (description
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of purpose of increase)."] |
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(e) A [The] meeting to vote on the tax increase may not be |
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held [earlier than the third day or] later than the seventh |
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[14th] day after the date of the [second] public hearing. The |
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meeting must be held inside the boundaries of the taxing unit in a |
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publicly owned building or, if a suitable publicly owned building |
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is not available, in a suitable building to which the public |
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normally has access. [If the governing body does not adopt a tax
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rate that exceeds the lower of the rollback tax rate or the
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effective tax rate by the 14th day, it must give a new notice
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under Subsection (d) before it may adopt a rate that exceeds the
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lower of the rollback tax rate or the effective tax rate.] |
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Explanation: The changes are necessary to provide the |
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manner in which the governing body of a taxing unit must in |
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certain circumstances provide notice of the meeting at which the |
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governing body will adopt the taxing unit's proposed tax rate. |
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(10) Senate Rule 12.03(3) is suspended to permit the |
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committee to add text on a matter not in disagreement in SECTION |
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49 of the bill, in added Section 26.061(b), Tax Code, to read as |
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follows: |
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"The 86th Texas Legislature modified the manner in which |
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the voter-approval tax rate is calculated to limit the rate of |
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growth of property taxes in the state." |
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Explanation: The addition is necessary to require that |
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the notice of a meeting on certain proposed tax rates include a |
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statement that the 86th Texas Legislature modified the manner in |
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which the voter-approval tax rate is calculated. |
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(11) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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57 of the bill, in added Section 26.16(d-2), Tax Code, to read as |
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follows: |
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(d-2) Not later than August 7, the county |
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assessor-collector shall post on the website the tax rate |
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calculation forms described by Subsection (d-1)(1) for the |
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current tax year. |
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Explanation: The change is necessary to give the county |
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assessor-collector of a county more time to post certain tax rate |
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calculation forms on the Internet. |
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(12) Senate Rule 12.03(3) is suspended to permit the |
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committee to add text on a matter not in disagreement in SECTION |
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57 of the bill, in added Section 26.17(a), Tax Code, to read as |
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follows: |
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(6) includes the following statement: "The 86th |
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Texas Legislature modified the manner in which the |
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voter-approval tax rate is calculated to limit the rate of growth |
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of property taxes in the state.". |
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Explanation: The addition is necessary to require the |
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chief appraiser of an appraisal district to include in a property |
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tax database a statement that the 86th Texas Legislature modified |
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the manner in which the voter-approval tax rate is calculated. |
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(13) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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58 of the bill, in amended Section 31.12(b)(2), Tax Code, to read |
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as follows: |
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(2) if the refund is required by Section 26.07(g) or |
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26.075(k), on the date the results of the election to approve or |
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reduce the tax rate, as applicable, are certified; |
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Explanation: The change is necessary to change the date on |
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which liability for certain tax refunds arises. |
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(14) Senate Rule 12.03(3) is suspended to permit the |
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committee to add text on a matter not in disagreement in SECTION |
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66 of the bill, in amended Section 41.66, Tax Code, to read as |
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follows: |
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(j-2) An appraisal review board must schedule a hearing |
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on a protest filed by a property owner who is 65 years of age or |
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older, disabled, a military service member, a military veteran, |
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or the spouse of a military service member or military veteran |
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before scheduling a hearing on a protest filed by a designated |
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agent of a property owner. |
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Explanation: The addition is necessary to require an |
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appraisal review board to schedule a hearing on a protest filed |
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by certain persons before those of other persons. |
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(15) Senate Rule 12.03(2) is suspended to permit the |
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committee to omit text not in disagreement by omitting SECTION 68 |
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of the senate engrossment of Senate Bill 2 and the corresponding |
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section of the bill as the bill was amended by the house, which |
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reads as follows: |
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SECTION 68. Section 45.105(e), Education Code, is |
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amended to read as follows: |
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(e) The governing body of an independent school district |
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that governs a junior college district under Subchapter B, |
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Chapter 130, in a county with a population of more than two |
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million may dedicate a specific percentage of the local tax levy |
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to the use of the junior college district for facilities and |
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equipment or for the maintenance and operating expenses of the |
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junior college district. To be effective, the dedication must be |
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made by the governing body on or before the date on which the |
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governing body adopts its tax rate for a year. The amount of |
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local tax funds derived from the percentage of the local tax levy |
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dedicated to a junior college district from a tax levy may not |
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exceed the amount that would be levied by five percent of the |
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no-new-revenue [effective] tax rate for the tax year calculated |
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as provided by Section 26.04, Tax Code, on all property taxable |
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by the school district. All real property purchased with these |
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funds is the property of the school district, but is subject to |
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the exclusive control of the governing body of the junior college |
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district for as long as the junior college district uses the |
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property for educational purposes. |
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Explanation: The omission is necessary to ensure |
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consistency of terminology used in the Education Code to describe |
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certain tax rates. |
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(16) Senate Rule 12.03(4) is suspended to permit the |
|
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committee to add text on a matter not included in either the house |
|
|
or senate version of the bill by adding the following new |
|
|
SECTIONS to the bill: |
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SECTION 76. Section 281.107(j), Health and Safety Code, |
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is amended to read as follows: |
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(j) The portion of the rate of ad valorem tax that is to |
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be levied and assessed each year by or for the district that is |
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allocated by the district to the payment of the principal of and |
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the interest on bonds and other obligations or the maintenance of |
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reserves therefor in accordance with this section shall be |
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applied as a payment on current debt in calculating the current |
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debt rate under the applicable voter-approval tax rate |
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[rollback] provisions of Chapter 26, Tax Code. |
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SECTION 77. The heading to Section 281.124, Health and |
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Safety Code, is amended to read as follows: |
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Sec. 281.124. ELECTION TO APPROVE TAX RATE IN EXCESS OF |
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VOTER-APPROVAL [ROLLBACK] TAX RATE. |
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Explanation: The addition is necessary to ensure |
|
|
consistency of terminology used in the Health and Safety Code and |
|
|
Title 1 of the Tax Code to describe certain tax rates. |
|
|
(17) Senate Rule 12.03(3) is suspended to permit the |
|
|
committee to add text on a matter not in disagreement in SECTION |
|
|
78 of the bill, in amended Section 281.124, Health and Safety |
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|
Code, to read as follows: |
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(b) The board may hold an election at which the |
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registered voters of the district may approve a tax rate for the |
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current tax year that exceeds the district's voter-approval |
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[rollback] tax rate for the year computed under Chapter 26, Tax |
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Code, by a specific rate stated in dollars and cents per $100 of |
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|
taxable value. |
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|
(c) An election under this section must be held at least |
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|
180 days before the date on which the district's tax rate is |
|
|
adopted by the board. At the election, the ballot shall be |
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|
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." |
|
|
Explanation: The addition is necessary to ensure |
|
|
consistency of terminology used in the Health and Safety Code and |
|
|
Title 1 of the Tax Code to describe certain tax rates. |
|
|
(18) Senate Rule 12.03(4) is suspended to permit the |
|
|
committee to add text on a matter not included in either the house |
|
|
or senate version of the bill by adding the following new SECTION |
|
|
to the bill: |
|
|
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. |
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|
Explanation: The addition is necessary to ensure that the |
|
|
board of certain special districts includes an appendix in the |
|
|
district's budget that includes certain information. |
|
|
(19) Senate Rule 12.03(1) is suspended to permit the |
|
|
committee to amend text not in disagreement in proposed SECTION |
|
|
105 of the bill, in the transition language, to read as follows: |
|
|
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. |
|
|
Explanation: The change is necessary to provide for the |
|
|
applicability and implementation of certain provisions of the |
|
|
Tax Code added by the bill. |
|
|
(20) Senate Rule 12.03(1) is suspended to permit the |
|
|
committee to amend text not in disagreement in proposed SECTION |
|
|
111 of the bill, in the transition language, to read as follows: |
|
|
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. |
|
|
Explanation: The change is necessary to provide for the |
|
|
implementation of certain provisions of the Tax Code added by the |
|
|
bill. |
|
|
(21) Senate Rule 12.03(4) is suspended to permit the |
|
|
committee to add text on a matter not included in either the house |
|
|
or senate version of the bill by adding the following new |
|
|
SECTIONS to the bill: |
|
|
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 117. Section 49.057, Water Code, as amended by |
|
|
this Act, applies only to a budget adopted on or after January 1, |
|
|
2020. |
|
|
Explanation: The changes are necessary to provide for the |
|
|
implementation of certain provisions of the Tax Code and Water |
|
|
Code added by the bill. |
|
|
(22) Senate Rule 12.03(2) is suspended to permit the |
|
|
committee to omit text not in disagreement in SECTION 110 of the |
|
|
senate engrossment of Senate Bill 2 and the corresponding section |
|
|
of the bill as the bill was amended by the house by striking |
|
|
references to Sections 26.04(e-2), (e-3), and (e-4) and Sections |
|
|
26.05(d-1) and (d-2), Tax Code. |
|
|
Explanation: The omission is necessary to implement the |
|
|
changes made in SECTION 105 by the bill. |
|
|
|
|
|
|
|
|
|
| |
|
|
|
_______________________________ |
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|
President of the Senate |
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|
|
I hereby certify that the |
|
|
|
above Resolution was adopted by |
|
|
|
the Senate on May 25, 2019, by the |
|
|
following vote: Yeas 21, Nays 9. |
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|
|
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|
|
|
|
|
|
_______________________________ |
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|
Secretary of the Senate |