88R6735 RDS-D
 
  By: Thompson of Brazoria H.B. No. 2714
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the authority of the officer or employee designated by
  the governing body of a municipality to calculate certain ad
  valorem tax rates of the municipality to recalculate those rates.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 26.013, Tax Code, is amended by adding
  Subsection (a-1) to read as follows:
         (a-1)  For purposes of this section, a voter-approval tax
  rate that is recalculated under Section 26.04(c-3) is the taxing
  unit's voter-approval tax rate in the applicable preceding tax
  year.
         SECTION 2.  Section 26.04, Tax Code, is amended by adding
  Subsection (c-3) and amending Subsections (d-1), (d-2), and (d-3)
  to read as follows:
         (c-3)  Notwithstanding any other provision of this chapter,
  the officer or employee designated by the governing body of a
  municipality to calculate the municipality's no-new-revenue tax
  rate and voter-approval tax rate for a tax year under Subsection
  (c-2) may recalculate those rates for that tax year after the
  municipality receives the certified appraisal roll.
         (d-1)  The designated officer or employee shall use the tax
  rate calculation forms prescribed by the comptroller under Section
  5.07 in calculating or recalculating the no-new-revenue tax rate
  and the voter-approval tax rate.
         (d-2)  The designated officer or employee may not submit the
  no-new-revenue tax rate and the voter-approval tax rate to the
  governing body of the taxing unit and the taxing unit may not adopt
  a tax rate until the designated officer or employee certifies on the
  tax rate calculation forms that the designated officer or employee
  has accurately calculated the tax rates and has used values that are
  the same as the values shown in the taxing unit's certified
  appraisal roll in performing the calculations.  The designated
  officer or employee shall make the same certification required by
  this subsection on the tax rate calculation forms used to
  recalculate the tax rates under Subsection (c-3).
         (d-3)  As soon as practicable after the designated officer or
  employee calculates or recalculates the no-new-revenue tax rate and
  the voter-approval tax rate of the taxing unit, the designated
  officer or employee shall submit the tax rate calculation forms
  used in calculating or recalculating the rates to the county
  assessor-collector for each county in which all or part of the
  territory of the taxing unit is located.
         SECTION 3.  Section 26.16(d-1), Tax Code, is amended to read
  as follows:
         (d-1)  In addition to posting the information described by
  Subsection (a), the county assessor-collector shall post on the
  Internet website of the county for each taxing unit all or part of
  the territory of which is located in the county:
               (1)  the tax rate calculation forms used by the
  designated officer or employee of each taxing unit to calculate or
  recalculate the no-new-revenue and voter-approval tax rates of the
  taxing unit for the most recent five tax years beginning with the
  2020 tax year, as certified by the designated officer or employee
  under Section 26.04(d-2); and
               (2)  the name and official contact information for each
  member of the governing body of the taxing unit.
         SECTION 4.  Section 26.17(e), Tax Code, is amended to read as
  follows:
         (e)  The officer or employee designated by the governing body
  of each taxing unit in which the property is located to calculate
  the no-new-revenue tax rate and the voter-approval tax rate for the
  taxing unit must electronically incorporate into the database:
               (1)  the information described by Subsections (b)(5),
  (6), (7), (12), and (13), as applicable, as the information becomes
  available; [and]
               (2)  the tax rate calculation forms prepared under
  Section 26.04(d-1) at the same time the designated officer or
  employee submits the tax rates to the governing body of the taxing
  unit under Section 26.04(e); and
               (3)  the tax rate calculation forms prepared under
  Section 26.04(c-3) as soon as practicable after certifying the
  forms.
         SECTION 5.  This Act takes effect September 1, 2023.