|  | 
         
            |  | 
         
            |  | A BILL TO BE ENTITLED | 
         
            |  | AN ACT | 
         
            |  | relating to public notice of the availability on the Internet of | 
         
            |  | property-tax-related information. | 
         
            |  | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | 
         
            |  | SECTION 1.  Section 44.004(c), Education Code, is amended to | 
         
            |  | read as follows: | 
         
            |  | (c)  The notice of public meeting to discuss and adopt the | 
         
            |  | budget and the proposed tax rate may not be smaller than one-quarter | 
         
            |  | page of a standard-size or a tabloid-size newspaper, and the | 
         
            |  | headline on the notice must be in 18-point or larger type. Subject | 
         
            |  | to Subsection (d), the notice must: | 
         
            |  | (1)  contain a statement in the following form: | 
         
            |  | "NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE | 
         
            |  | "The (name of school district) will hold a public meeting at | 
         
            |  | (time, date, year) in (name of room, building, physical location, | 
         
            |  | city, state). The purpose of this meeting is to discuss the school | 
         
            |  | district's budget that will determine the tax rate that will be | 
         
            |  | adopted. Public participation in the discussion is invited." The | 
         
            |  | statement of the purpose of the meeting must be in bold type. In | 
         
            |  | reduced type, the notice must state: "The tax rate that is | 
         
            |  | ultimately adopted at this meeting or at a separate meeting at a | 
         
            |  | later date may not exceed the proposed rate shown below unless the | 
         
            |  | district publishes a revised notice containing the same information | 
         
            |  | and comparisons set out below and holds another public meeting to | 
         
            |  | discuss the revised notice." In addition, in reduced type, the | 
         
            |  | notice must state: "Visit PropertyTaxes.Texas.gov to find a link to | 
         
            |  | your local property tax database on which you can easily access | 
         
            |  | information regarding your property taxes, including information | 
         
            |  | about proposed tax rates and scheduled public hearings of each | 
         
            |  | entity that taxes your property."; | 
         
            |  | (2)  contain a section entitled "Comparison of Proposed | 
         
            |  | Budget with Last Year's Budget," which must show the difference, | 
         
            |  | expressed as a percent increase or decrease, as applicable, in the | 
         
            |  | amounts budgeted for the preceding fiscal year and the amount | 
         
            |  | budgeted for the fiscal year that begins in the current tax year for | 
         
            |  | each of the following: | 
         
            |  | (A)  maintenance and operations; | 
         
            |  | (B)  debt service; and | 
         
            |  | (C)  total expenditures; | 
         
            |  | (3)  contain a section entitled "Total Appraised Value | 
         
            |  | and Total Taxable Value," which must show the total appraised value | 
         
            |  | and the total taxable value of all property and the total appraised | 
         
            |  | value and the total taxable value of new property taxable by the | 
         
            |  | district in the preceding tax year and the current tax year as | 
         
            |  | calculated under Section 26.04, Tax Code; | 
         
            |  | (4)  contain a statement of the total amount of the | 
         
            |  | outstanding and unpaid bonded indebtedness of the school district; | 
         
            |  | (5)  contain a section entitled "Comparison of Proposed | 
         
            |  | Rates with Last Year's Rates," which must: | 
         
            |  | (A)  show in rows the tax rates described by | 
         
            |  | Subparagraphs (i)-(iii), expressed as amounts per $100 valuation of | 
         
            |  | property, for columns entitled "Maintenance & Operations," | 
         
            |  | "Interest & Sinking Fund," and "Total," which is the sum of | 
         
            |  | "Maintenance & Operations" and "Interest & Sinking Fund": | 
         
            |  | (i)  the school district's "Last Year's | 
         
            |  | Rate"; | 
         
            |  | (ii)  the "Rate to Maintain Same Level of | 
         
            |  | Maintenance & Operations Revenue & Pay Debt Service," which: | 
         
            |  | (a)  in the case of "Maintenance & | 
         
            |  | Operations," is the tax rate that, when applied to the current | 
         
            |  | taxable value for the district, as certified by the chief appraiser | 
         
            |  | under Section 26.01, Tax Code, and as adjusted to reflect changes | 
         
            |  | made by the chief appraiser as of the time the notice is prepared, | 
         
            |  | would impose taxes in an amount that, when added to state funds to | 
         
            |  | be distributed to the district under Chapter 48, would provide the | 
         
            |  | same amount of maintenance and operations taxes and state funds | 
         
            |  | distributed under Chapter 48 per student in average daily | 
         
            |  | attendance for the applicable school year that was available to the | 
         
            |  | district in the preceding school year; and | 
         
            |  | (b)  in the case of "Interest & Sinking | 
         
            |  | Fund," is the tax rate that, when applied to the current taxable | 
         
            |  | value for the district, as certified by the chief appraiser under | 
         
            |  | Section 26.01, Tax Code, and as adjusted to reflect changes made by | 
         
            |  | the chief appraiser as of the time the notice is prepared, and when | 
         
            |  | multiplied by the district's anticipated collection rate, would | 
         
            |  | impose taxes in an amount that, when added to state funds to be | 
         
            |  | distributed to the district under Chapter 46 and any excess taxes | 
         
            |  | collected to service the district's debt during the preceding tax | 
         
            |  | year but not used for that purpose during that year, would provide | 
         
            |  | the amount required to service the district's debt; and | 
         
            |  | (iii)  the "Proposed Rate"; | 
         
            |  | (B)  contain fourth and fifth columns aligned with | 
         
            |  | the columns required by Paragraph (A) that show, for each row | 
         
            |  | required by Paragraph (A): | 
         
            |  | (i)  the "Local Revenue per Student," which | 
         
            |  | is computed by multiplying the district's total taxable value of | 
         
            |  | property, as certified by the chief appraiser for the applicable | 
         
            |  | school year under Section 26.01, Tax Code, and as adjusted to | 
         
            |  | reflect changes made by the chief appraiser as of the time the | 
         
            |  | notice is prepared, by the total tax rate, and dividing the product | 
         
            |  | by the number of students in average daily attendance in the | 
         
            |  | district for the applicable school year; and | 
         
            |  | (ii)  the "State Revenue per Student," which | 
         
            |  | is computed by determining the amount of state aid received or to be | 
         
            |  | received by the district under Chapters 43, 46, and 48 and dividing | 
         
            |  | that amount by the number of students in average daily attendance in | 
         
            |  | the district for the applicable school year; and | 
         
            |  | (C)  contain an asterisk after each calculation | 
         
            |  | for "Interest & Sinking Fund" and a footnote to the section that, in | 
         
            |  | reduced type, states "The Interest & Sinking Fund tax revenue is | 
         
            |  | used to pay for bonded indebtedness on construction, equipment, or | 
         
            |  | both. The bonds, and the tax rate necessary to pay those bonds, were | 
         
            |  | approved by the voters of this district."; | 
         
            |  | (6)  contain a section entitled "Comparison of Proposed | 
         
            |  | Levy with Last Year's Levy on Average Residence," which must: | 
         
            |  | (A)  show in rows the information described by | 
         
            |  | Subparagraphs (i)-(iv), rounded to the nearest dollar, for columns | 
         
            |  | entitled "Last Year" and "This Year": | 
         
            |  | (i)  "Average Market Value of Residences," | 
         
            |  | determined using the same group of residences for each year; | 
         
            |  | (ii)  "Average Taxable Value of Residences," | 
         
            |  | determined after taking into account the limitation on the | 
         
            |  | appraised value of residences under Section 23.23, Tax Code, and | 
         
            |  | after subtracting all homestead exemptions applicable in each year, | 
         
            |  | other than exemptions available only to disabled persons or persons | 
         
            |  | 65 years of age or older or their surviving spouses, and using the | 
         
            |  | same group of residences for each year; | 
         
            |  | (iii)  "Last Year's Rate Versus Proposed | 
         
            |  | Rate per $100 Value"; and | 
         
            |  | (iv)  "Taxes Due on Average Residence," | 
         
            |  | determined using the same group of residences for each year; and | 
         
            |  | (B)  contain the following information: "Increase | 
         
            |  | (Decrease) in Taxes" expressed in dollars and cents, which is | 
         
            |  | computed by subtracting the "Taxes Due on Average Residence" for | 
         
            |  | the preceding tax year from the "Taxes Due on Average Residence" for | 
         
            |  | the current tax year; | 
         
            |  | (7)  contain the following statement in bold print: | 
         
            |  | "Under state law, the dollar amount of school taxes imposed on the | 
         
            |  | residence of a person 65 years of age or older or of the surviving | 
         
            |  | spouse of such a person, if the surviving spouse was 55 years of age | 
         
            |  | or older when the person died, may not be increased above the amount | 
         
            |  | paid in the first year after the person turned 65, regardless of | 
         
            |  | changes in tax rate or property value."; | 
         
            |  | (8)  contain the following statement in bold print: | 
         
            |  | "Notice of Voter-Approval Rate: The highest tax rate the district | 
         
            |  | can adopt before requiring voter approval at an election is (the | 
         
            |  | school district voter-approval rate determined under Section | 
         
            |  | 26.08, Tax Code). This election will be automatically held if the | 
         
            |  | district adopts a rate in excess of the voter-approval rate of (the | 
         
            |  | school district voter-approval rate)."; and | 
         
            |  | (9)  contain a section entitled "Fund Balances," which | 
         
            |  | must include 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 debt | 
         
            |  | obligation, less estimated funds necessary for the operation of the | 
         
            |  | district before the receipt of the first payment under Chapter 48 in | 
         
            |  | the succeeding school year. | 
         
            |  | SECTION 2.  Section 25.19, Tax Code, is amended by adding | 
         
            |  | Subsection (m) to read as follows: | 
         
            |  | (m)  A notice required by Subsection (a) or (g) must include | 
         
            |  | the following statement: "Beginning August 7th, visit | 
         
            |  | PropertyTaxes.Texas.gov to find a link to your local property tax | 
         
            |  | database on which you can easily access information regarding your | 
         
            |  | property taxes, including information regarding the amount of taxes | 
         
            |  | that each entity that taxes your property will impose if the entity | 
         
            |  | adopts its proposed tax rate. Your local property tax database will | 
         
            |  | be updated regularly during August and September as local elected | 
         
            |  | officials propose and adopt the property tax rates that will | 
         
            |  | determine how much you pay in property taxes." | 
         
            |  | SECTION 3.  Section 26.04(e-2), Tax Code, is amended to read | 
         
            |  | as follows: | 
         
            |  | (e-2)  By August 7 or as soon thereafter as practicable, the | 
         
            |  | chief appraiser of each appraisal district shall deliver by regular | 
         
            |  | mail or e-mail to each owner of property located in the appraisal | 
         
            |  | district a notice that the estimated amount of taxes to be imposed | 
         
            |  | on the owner's property by each taxing unit in which the property is | 
         
            |  | located may be found in the property tax database maintained by the | 
         
            |  | appraisal district under Section 26.17. The notice must include: | 
         
            |  | (1)  the following [ a] statement: "Visit | 
         
            |  | PropertyTaxes.Texas.gov to find a link to your local property tax | 
         
            |  | database on which you can easily access information regarding your | 
         
            |  | property taxes, including information regarding the amount of taxes | 
         
            |  | that each entity that taxes your property will impose if the entity | 
         
            |  | adopts its proposed tax rate. Your local property tax database will | 
         
            |  | be updated regularly during August and September as local elected | 
         
            |  | officials propose and adopt the property tax rates that will | 
         
            |  | determine how much you pay in property taxes." [ directing the  | 
         
            |  | property owner to an Internet website from which the owner may  | 
         
            |  | access information related to the actions taken or proposed to be  | 
         
            |  | taken by each taxing unit in which the property is located that may  | 
         
            |  | affect the taxes imposed on the owner's property]; | 
         
            |  | (2)  a statement that the property owner may request | 
         
            |  | from the county assessor-collector for the county in which the | 
         
            |  | property is located or, if the county assessor-collector does not | 
         
            |  | assess taxes for the county, the person who assesses taxes for the | 
         
            |  | county under Section 6.24(b), contact information for the assessor | 
         
            |  | for each taxing unit in which the property is located, who must | 
         
            |  | provide the information described by this subsection to the owner | 
         
            |  | on request; and | 
         
            |  | (3)  the name, address, and telephone number of the | 
         
            |  | county assessor-collector for the county in which the property is | 
         
            |  | located or, if the county assessor-collector does not assess taxes | 
         
            |  | for the county, the person who assesses taxes for the county under | 
         
            |  | Section 6.24(b). | 
         
            |  | SECTION 4.  Section 26.052, Tax Code, is amended by adding | 
         
            |  | Subsection (e-1) to read as follows: | 
         
            |  | (e-1)  Public notice provided under Subsection (c) must | 
         
            |  | include the following statement: "Visit PropertyTaxes.Texas.gov to | 
         
            |  | find a link to your local property tax database on which you can | 
         
            |  | easily access information regarding your property taxes, including | 
         
            |  | information about proposed tax rates and scheduled public hearings | 
         
            |  | of each entity that taxes your property." | 
         
            |  | SECTION 5.  Sections 26.06(b-1), (b-2), and (b-3), Tax Code, | 
         
            |  | are amended to read as follows: | 
         
            |  | (b-1)  If the proposed tax rate exceeds the no-new-revenue | 
         
            |  | tax rate and the voter-approval tax rate of the taxing unit, the | 
         
            |  | notice must contain a statement in the following form: | 
         
            |  | "NOTICE OF PUBLIC HEARING ON TAX INCREASE | 
         
            |  | "PROPOSED TAX RATE          $__________ per $100 | 
         
            |  | "NO-NEW-REVENUE TAX RATE    $__________ per $100 | 
         
            |  | "VOTER-APPROVAL TAX RATE    $__________ per $100 | 
         
            |  | "The no-new-revenue tax rate is the tax rate for the (current | 
         
            |  | tax year) tax year that will raise the same amount of property tax | 
         
            |  | revenue for (name of taxing unit) from the same properties in both | 
         
            |  | the (preceding tax year) tax year and the (current tax year) tax | 
         
            |  | year. | 
         
            |  | "The voter-approval tax rate is the highest tax rate that | 
         
            |  | (name of taxing unit) may adopt without holding an election to seek | 
         
            |  | voter approval of the rate. | 
         
            |  | "The proposed tax rate is greater than the no-new-revenue tax | 
         
            |  | rate.  This means that (name of taxing unit) is proposing to | 
         
            |  | increase property taxes for the (current tax year) tax year. | 
         
            |  | "A public hearing on the proposed tax rate will be held on | 
         
            |  | (date and time) at (meeting place). | 
         
            |  | "The proposed tax rate is also greater than the | 
         
            |  | voter-approval tax rate.  If (name of taxing unit) adopts the | 
         
            |  | proposed tax rate, (name of taxing unit) is required to hold an | 
         
            |  | election so that the voters may accept or reject the proposed tax | 
         
            |  | rate.  If a majority of the voters reject the proposed tax rate, the | 
         
            |  | tax rate of the (name of taxing unit) will be the voter-approval tax | 
         
            |  | rate.  The election will be held on (date of election).  You may | 
         
            |  | contact the (name of office responsible for administering the | 
         
            |  | election) for information about voting locations.  The hours of | 
         
            |  | voting on election day are (voting hours). | 
         
            |  | "Your taxes owed under any of the tax rates mentioned above | 
         
            |  | can be calculated as follows: | 
         
            |  | "Property tax amount = tax rate x taxable value of your | 
         
            |  | property / 100 | 
         
            |  | "(Names of all members of the governing body, showing how | 
         
            |  | each voted on the proposal to consider the tax increase or, if one | 
         
            |  | or more were absent, indicating the absences.) | 
         
            |  | "Visit PropertyTaxes.Texas.gov to find a link to your local | 
         
            |  | property tax database on which you can easily access information | 
         
            |  | regarding your property taxes, including information about | 
         
            |  | proposed tax rates and scheduled public hearings of each entity | 
         
            |  | that taxes your property. | 
         
            |  | "The 86th Texas Legislature modified the manner in which the | 
         
            |  | voter-approval tax rate is calculated to limit the rate of growth of | 
         
            |  | property taxes in the state." | 
         
            |  | (b-2)  If the proposed tax rate exceeds the no-new-revenue | 
         
            |  | tax rate but does not exceed the voter-approval tax rate of the | 
         
            |  | taxing unit, the notice must contain a statement in the following | 
         
            |  | form: | 
         
            |  | "NOTICE OF PUBLIC HEARING ON TAX INCREASE | 
         
            |  | "PROPOSED TAX RATE          $__________ per $100 | 
         
            |  | "NO-NEW-REVENUE TAX RATE    $__________ per $100 | 
         
            |  | "VOTER-APPROVAL TAX RATE    $__________ per $100 | 
         
            |  | "The no-new-revenue tax rate is the tax rate for the (current | 
         
            |  | tax year) tax year that will raise the same amount of property tax | 
         
            |  | revenue for (name of taxing unit) from the same properties in both | 
         
            |  | the (preceding tax year) tax year and the (current tax year) tax | 
         
            |  | year. | 
         
            |  | "The voter-approval tax rate is the highest tax rate that | 
         
            |  | (name of taxing unit) may adopt without holding an election to seek | 
         
            |  | voter approval of the rate. | 
         
            |  | "The proposed tax rate is greater than the no-new-revenue tax | 
         
            |  | rate.  This means that (name of taxing unit) is proposing to | 
         
            |  | increase property taxes for the (current tax year) tax year. | 
         
            |  | "A public hearing on the proposed tax rate will be held on | 
         
            |  | (date and time) at (meeting place). | 
         
            |  | "The proposed tax rate is not greater than the voter-approval | 
         
            |  | tax rate.  As a result, (name of taxing unit) is not required to | 
         
            |  | hold an election at which voters may accept or reject the proposed | 
         
            |  | tax rate.  However, you may express your support for or opposition | 
         
            |  | to the proposed tax rate by contacting the members of the (name of | 
         
            |  | governing body) of (name of taxing unit) at their offices or by | 
         
            |  | attending the public hearing mentioned above. | 
         
            |  | "Your taxes owed under any of the tax rates mentioned above | 
         
            |  | can be calculated as follows: | 
         
            |  | "Property tax amount = tax rate x taxable value of your | 
         
            |  | property / 100 | 
         
            |  | "(Names of all members of the governing body, showing how | 
         
            |  | each voted on the proposal to consider the tax increase or, if one | 
         
            |  | or more were absent, indicating the absences.) | 
         
            |  | "Visit PropertyTaxes.Texas.gov to find a link to your local | 
         
            |  | property tax database on which you can easily access information | 
         
            |  | regarding your property taxes, including information about | 
         
            |  | proposed tax rates and scheduled public hearings of each entity | 
         
            |  | that taxes your property. | 
         
            |  | "The 86th Texas Legislature modified the manner in which the | 
         
            |  | voter-approval tax rate is calculated to limit the rate of growth of | 
         
            |  | property taxes in the state." | 
         
            |  | (b-3)  If the proposed tax rate does not exceed the | 
         
            |  | no-new-revenue tax rate but exceeds the voter-approval tax rate of | 
         
            |  | the taxing unit, the notice must contain a statement in the | 
         
            |  | following form: | 
         
            |  | "NOTICE OF PUBLIC HEARING ON TAX RATE | 
         
            |  | "PROPOSED TAX RATE          $__________ per $100 | 
         
            |  | "NO-NEW-REVENUE TAX RATE    $__________ per $100 | 
         
            |  | "VOTER-APPROVAL TAX RATE    $__________ per $100 | 
         
            |  | "The no-new-revenue tax rate is the tax rate for the (current | 
         
            |  | tax year) tax year that will raise the same amount of property tax | 
         
            |  | revenue for (name of taxing unit) from the same properties in both | 
         
            |  | the (preceding tax year) tax year and the (current tax year) tax | 
         
            |  | year. | 
         
            |  | "The voter-approval tax rate is the highest tax rate that | 
         
            |  | (name of taxing unit) may adopt without holding an election to seek | 
         
            |  | voter approval of the rate. | 
         
            |  | "The proposed tax rate is not greater than the no-new-revenue | 
         
            |  | tax rate.  This means that (name of taxing unit) is not proposing to | 
         
            |  | increase property taxes for the (current tax year) tax year. | 
         
            |  | "A public hearing on the proposed tax rate will be held on | 
         
            |  | (date and time) at (meeting place). | 
         
            |  | "The proposed tax rate is greater than the voter-approval tax | 
         
            |  | rate.  If (name of taxing unit) adopts the proposed tax rate, (name | 
         
            |  | of taxing unit) is required to hold an election so that the voters | 
         
            |  | may accept or reject the proposed tax rate.  If a majority of the | 
         
            |  | voters reject the proposed tax rate, the tax rate of the (name of | 
         
            |  | taxing unit) will be the voter-approval tax rate.  The election | 
         
            |  | will be held on (date of election).  You may contact the (name of | 
         
            |  | office responsible for administering the election) for information | 
         
            |  | about voting locations.  The hours of voting on election day are | 
         
            |  | (voting hours). | 
         
            |  | "Your taxes owed under any of the tax rates mentioned above | 
         
            |  | can be calculated as follows: | 
         
            |  | "Property tax amount = tax rate x taxable value of your | 
         
            |  | property / 100 | 
         
            |  | "(Names of all members of the governing body, showing how | 
         
            |  | each voted on the proposal to consider the tax rate or, if one or | 
         
            |  | more were absent, indicating the absences.) | 
         
            |  | "Visit PropertyTaxes.Texas.gov to find a link to your local | 
         
            |  | property tax database on which you can easily access information | 
         
            |  | regarding your property taxes, including information about | 
         
            |  | proposed tax rates and scheduled public hearings of each entity | 
         
            |  | that taxes your property. | 
         
            |  | "The 86th Texas Legislature modified the manner in which the | 
         
            |  | voter-approval tax rate is calculated to limit the rate of growth of | 
         
            |  | property taxes in the state." | 
         
            |  | SECTION 6.  Section 26.061(b), Tax Code, is amended to read | 
         
            |  | as follows: | 
         
            |  | (b)  The notice of the meeting at which the governing body of | 
         
            |  | the taxing unit will vote on the proposed tax rate must contain a | 
         
            |  | statement in the following form: | 
         
            |  | "NOTICE OF MEETING TO VOTE ON TAX RATE | 
         
            |  | "PROPOSED TAX RATE          $__________ per $100 | 
         
            |  | "NO-NEW-REVENUE TAX RATE    $__________ per $100 | 
         
            |  | "VOTER-APPROVAL TAX RATE    $__________ per $100 | 
         
            |  | "The no-new-revenue tax rate is the tax rate for the (current | 
         
            |  | tax year) tax year that will raise the same amount of property tax | 
         
            |  | revenue for (name of taxing unit) from the same properties in both | 
         
            |  | the (preceding tax year) tax year and the (current tax year) tax | 
         
            |  | year. | 
         
            |  | "The voter-approval tax rate is the highest tax rate that | 
         
            |  | (name of taxing unit) may adopt without holding an election to seek | 
         
            |  | voter approval of the rate. | 
         
            |  | "The proposed tax rate is not greater than the no-new-revenue | 
         
            |  | tax rate.  This means that (name of taxing unit) is not proposing to | 
         
            |  | increase property taxes for the (current tax year) tax year. | 
         
            |  | "A public meeting to vote on the proposed tax rate will be | 
         
            |  | held on (date and time) at (meeting place). | 
         
            |  | "The proposed tax rate is also not greater than the | 
         
            |  | voter-approval tax rate.  As a result, (name of taxing unit) is not | 
         
            |  | required to hold an election to seek voter approval of the | 
         
            |  | rate.  However, you may express your support for or opposition to | 
         
            |  | the proposed tax rate by contacting the members of the (name of | 
         
            |  | governing body) of (name of taxing unit) at their offices or by | 
         
            |  | attending the public meeting mentioned above. | 
         
            |  | "Your taxes owed under any of the above rates can be | 
         
            |  | calculated as follows: | 
         
            |  | "Property tax amount = tax rate x taxable value of your | 
         
            |  | property / 100 | 
         
            |  | "(Names of all members of the governing body, showing how | 
         
            |  | each voted on the proposed tax rate or, if one or more were absent, | 
         
            |  | indicating the absences.) | 
         
            |  | "Visit PropertyTaxes.Texas.gov to find a link to your local | 
         
            |  | property tax database on which you can easily access information | 
         
            |  | regarding your property taxes, including information about | 
         
            |  | proposed tax rates and scheduled public hearings of each entity | 
         
            |  | that taxes your property. | 
         
            |  | "The 86th Texas Legislature modified the manner in which the | 
         
            |  | voter-approval tax rate is calculated to limit the rate of growth of | 
         
            |  | property taxes in the state." | 
         
            |  | SECTION 7.  Chapter 26, Tax Code, is amended by adding | 
         
            |  | Section 26.175 to read as follows: | 
         
            |  | Sec. 26.175.  PROPERTY TAX DATABASE LOCATOR WEBSITE.  (a) In | 
         
            |  | this section, "property tax database" means a property tax database | 
         
            |  | required to be created and maintained by a chief appraiser under | 
         
            |  | Section 26.17. | 
         
            |  | (b)  The comptroller shall develop and maintain an easily | 
         
            |  | accessible Internet website that lists each property tax database | 
         
            |  | and includes a method to assist a property owner to identify the | 
         
            |  | appropriate property tax database for the owner's property. | 
         
            |  | (c)  The Internet website must provide a separate link to the | 
         
            |  | Internet location of each property tax database. | 
         
            |  | (d)  The address of the Internet website must be | 
         
            |  | "PropertyTaxes.Texas.gov." | 
         
            |  | SECTION 8.  Section 49.236(a), Water Code, is amended to | 
         
            |  | read as follows: | 
         
            |  | (a)  Before the board adopts an ad valorem tax rate for the | 
         
            |  | district for debt service, operation and maintenance purposes, or | 
         
            |  | contract purposes, the board shall give notice of each meeting of | 
         
            |  | the board at which the adoption of a tax rate will be considered. | 
         
            |  | The notice must: | 
         
            |  | (1)  contain a statement in substantially the following | 
         
            |  | form: | 
         
            |  | "NOTICE OF PUBLIC HEARING ON TAX RATE | 
         
            |  | "The (name of the district) will hold a public hearing on a | 
         
            |  | proposed tax rate for the tax year (year of tax levy) on (date and | 
         
            |  | time) at (meeting place). Your individual taxes may increase at a | 
         
            |  | greater or lesser rate, or even decrease, depending on the tax rate | 
         
            |  | that is adopted and on the change in the taxable value of your | 
         
            |  | property in relation to the change in taxable value of all other | 
         
            |  | property. The change in the taxable value of your property in | 
         
            |  | relation to the change in the taxable value of all other property | 
         
            |  | determines the distribution of the tax burden among all property | 
         
            |  | owners. | 
         
            |  | "Visit PropertyTaxes.Texas.gov to find a link to your local | 
         
            |  | property tax database on which you can easily access information | 
         
            |  | regarding your property taxes, including information about | 
         
            |  | proposed tax rates and scheduled public hearings of each entity | 
         
            |  | that taxes your property. | 
         
            |  | "(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; | 
         
            |  | (F)  the difference between the amounts of tax | 
         
            |  | calculated under Paragraphs (D) and (E), expressed in dollars and | 
         
            |  | cents and described as the annual percentage increase or decrease, | 
         
            |  | as applicable, in the tax to be imposed by the district on the | 
         
            |  | average residence homestead in the district in the current year if | 
         
            |  | the proposed tax rate is adopted; and | 
         
            |  | (G)  if the proposed combined debt service, | 
         
            |  | operation and maintenance, and contract tax rate requires or | 
         
            |  | authorizes an election to approve or reduce the tax rate, as | 
         
            |  | applicable, a description of the purpose of the proposed tax | 
         
            |  | increase; | 
         
            |  | (3)  contain a statement in substantially the following | 
         
            |  | form, as applicable: | 
         
            |  | (A)  if the district is a district described by | 
         
            |  | Section 49.23601: | 
         
            |  | "NOTICE OF VOTE ON TAX RATE | 
         
            |  | "If the district adopts a combined debt service, operation | 
         
            |  | and maintenance, and contract tax rate that would result in the | 
         
            |  | taxes on the average residence homestead increasing by more than | 
         
            |  | eight percent, an election must be held to determine whether to | 
         
            |  | approve the operation and maintenance tax rate under Section | 
         
            |  | 49.23601, Water Code."; | 
         
            |  | (B)  if the district is a district described by | 
         
            |  | Section 49.23602: | 
         
            |  | "NOTICE OF VOTE ON TAX RATE | 
         
            |  | "If the district adopts a combined debt service, operation | 
         
            |  | and maintenance, and contract tax rate that would result in the | 
         
            |  | taxes on the average residence homestead increasing by more than | 
         
            |  | 3.5 percent, an election must be held to determine whether to | 
         
            |  | approve the operation and maintenance tax rate under Section | 
         
            |  | 49.23602, Water Code."; or | 
         
            |  | (C)  if the district is a district described by | 
         
            |  | Section 49.23603: | 
         
            |  | "NOTICE OF TAXPAYERS' RIGHT TO ELECTION TO REDUCE TAX RATE | 
         
            |  | "If the district adopts a combined debt service, operation | 
         
            |  | and maintenance, and contract tax rate that would result in the | 
         
            |  | taxes on the average residence homestead increasing by more than | 
         
            |  | eight percent, the qualified voters of the district by petition may | 
         
            |  | require that an election be held to determine whether to reduce the | 
         
            |  | operation and maintenance tax rate to the voter-approval tax rate | 
         
            |  | under Section 49.23603, Water Code."; and | 
         
            |  | (4)  include the following statement: "The 86th Texas | 
         
            |  | Legislature modified the manner in which the voter-approval tax | 
         
            |  | rate is calculated to limit the rate of growth of property taxes in | 
         
            |  | the state.". | 
         
            |  | SECTION 9.  Not later than January 1, 2022, the comptroller | 
         
            |  | of public accounts shall develop the Internet website required by | 
         
            |  | Section 26.175, Tax Code, as added by this Act. | 
         
            |  | SECTION 10.  The changes in law made by this Act apply only | 
         
            |  | to a notice required to be delivered for an ad valorem tax year that | 
         
            |  | begins on or after January 1, 2022. | 
         
            |  | SECTION 11.  This Act takes effect immediately if it | 
         
            |  | receives a vote of two-thirds of all the members elected to each | 
         
            |  | house, as provided by Section 39, Article III, Texas Constitution. | 
         
            |  | If this Act does not receive the vote necessary for immediate | 
         
            |  | effect, this Act takes effect September 1, 2021. |