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A BILL TO BE ENTITLED
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AN ACT
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relating to the adoption of an ad valorem tax rate by certain |
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special districts and voter approval of a proposed ad valorem tax |
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rate that exceeds the voter-approval tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2051.202(d), Government Code, is amended |
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to read as follows: |
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(d) A special purpose district shall post or cause to be |
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posted on an Internet website the following information, if |
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applicable: |
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(1) the name of the special purpose district; |
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(2) the name and term of office of each member of the |
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governing body of the special purpose district; |
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(3) the contact information for the main office of the |
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special purpose district, including the physical address, the |
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mailing address, and the telephone number; |
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(4) the official contact information for each member |
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of the governing body of the special purpose district; |
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(5) if the special purpose district employs a person |
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as a general manager or executive director, or in another position |
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to perform duties or functions comparable to those of a general |
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manager or executive director, the name of the general manager, |
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executive director, or person that performs those duties; |
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(6) if the special purpose district contracts with a |
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utility operator, the contact information for a person representing |
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the utility operator, including a mailing address and telephone |
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number; |
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(7) if the special purpose district contracts with a |
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tax assessor-collector, the contact information for a person |
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representing the tax assessor-collector, including a mailing |
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address and telephone number; |
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(8) if the special purpose district imposes an ad |
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valorem tax, the rate of the ad valorem tax of the special purpose |
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district; |
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(9) if the special purpose district imposes a sales |
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and use tax, the rate of the sales and use tax of the special purpose |
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district; |
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(10) any notice of tax hearing required to be given |
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under Chapter 26, Tax Code[, or Section 49.236, Water Code]; |
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(11) the location and schedule of meetings of the |
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governing body of the special purpose district; |
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(12) a statement substantially similar to the |
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following: "Residents of the district have the right to request the |
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designation of a meeting location within the district under Section |
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49.062(g), Water Code. A description of this process can be found at |
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(insert link to the Internet website described by Section |
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49.062(g), Water Code)."; |
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(13) each notice of a meeting of the governing body of |
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the special purpose district under Subchapter C, Chapter 551, for |
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meetings conducted in the current calendar year and the immediately |
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preceding calendar year; |
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(14) the minutes of a public meeting of the governing |
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body of the special purpose district under Section 551.021 for |
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meetings conducted in the current calendar year and the immediately |
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preceding calendar year; and |
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(15) the most recent financial audit of the special |
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purpose district. |
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SECTION 2. Section 26.012(19), Tax Code, is amended to read |
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as follows: |
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(19) "Special taxing unit" means[: |
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[(A)] a taxing unit, other than a school |
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district, for which the maintenance and operations tax rate |
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proposed for the current tax year is 2.5 cents or less per $100 of |
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taxable value[; |
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[(B) a junior college district; or |
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[(C) a hospital district]. |
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SECTION 3. Section 26.013, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) This subsection applies only to a junior college |
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district, a hospital district, or a taxing unit to which former |
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Section 49.236, Water Code, applied in the 2025 tax year. |
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Notwithstanding Subsection (b)(2), for each tax year before the |
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2026 tax year, the foregone revenue amount of a taxing unit to which |
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this subsection applies is considered to be zero. This subsection |
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expires December 31, 2028. |
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SECTION 4. Section 49.057, Water Code, is amended by |
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amending Subsection (b) and adding Subsection (j) to read as |
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follows: |
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(b) The board shall adopt an annual budget. The board of a |
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developed district[, as defined by Section 49.23602,] shall include |
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as an appendix to the budget the district's: |
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(1) audited financial statements; |
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(2) bond transcripts; and |
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(3) engineer's reports required by Section 49.106. |
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(j) In this section, "developed district" means a district |
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that has financed, completed, and issued bonds to pay for all land, |
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works, improvements, facilities, plants, equipment, and appliances |
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necessary to serve at least 95 percent of the projected build-out of |
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the district in accordance with the purposes for its creation or the |
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purposes authorized by the constitution, this code, or any other |
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law. |
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SECTION 5. Section 6B(f), Chapter 1472, Acts of the 77th |
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Legislature, Regular Session, 2001, is amended to read as follows: |
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(f) The district may provide that payments required by any |
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of the district's contracts, agreements, or leases may be payable |
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from the sale of notes, taxes, or bonds, or any combination of |
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notes, taxes, or bonds, or may be secured by a lien on or a pledge of |
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any available funds, including proceeds of the district's |
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maintenance tax, and may be payable subject to annual appropriation |
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by the district. The district may pledge to impose and may impose a |
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maintenance tax in an amount sufficient to comply with the |
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district's obligations under the district's contracts, leases, and |
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agreements at a maximum aggregate rate not to exceed 10 cents for |
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each $100 valuation of taxable property in the district. [Sections |
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26.012, 26.04, 26.05, 26.07, and 26.075, Tax Code, do not apply to |
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maintenance taxes levied and collected for payments under a |
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contract, agreement, lease, time warrant, or maintenance note |
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issued or executed under this section.] |
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SECTION 6. The following provisions are repealed: |
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(1) Section 3828.157, Special District Local Laws |
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Code; |
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(2) Section 8876.152, Special District Local Laws |
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Code; |
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(3) Section 49.107(g), Water Code; |
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(4) Section 49.108(f), Water Code; |
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(5) Section 49.236, Water Code; |
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(6) Section 49.23601, Water Code; |
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(7) Section 49.23602, Water Code; and |
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(8) Section 49.23603, Water Code. |
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SECTION 7. Section 26.012(19), Tax Code, as amended by this |
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Act, applies only to an ad valorem tax year that begins on or after |
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the effective date of this Act. |
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SECTION 8. Section 6B(f), Chapter 1472, Acts of the 77th |
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Legislature, Regular Session, 2001, as amended by this Act, applies |
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only to an ad valorem tax year that begins on or after the effective |
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date of this Act. |
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SECTION 9. The repeal of Sections 3828.157 and 8876.152, |
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Special District Local Laws Code, and Sections 49.107(g), |
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49.108(f), 49.236, 49.23601, 49.23602, and 49.23603, Water Code, |
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applies only to an ad valorem tax year that begins on or after the |
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effective date of this Act. |
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SECTION 10. This Act takes effect January 1, 2026. |