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