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A BILL TO BE ENTITLED
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AN ACT
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relating to the calculation of the petition election tax rate for |
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certain taxing units and the ability of the voters to petition for |
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an election to determine whether to reduce the ad valorem tax rate |
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adopted by those taxing units to the petition election tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.07(f), Tax Code, is amended to read as |
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follows: |
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(f) The comptroller shall prescribe tax rate calculation |
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forms to be used by the designated officer or employee of each |
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taxing unit to calculate and submit the no-new-revenue tax rate, |
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[and] the voter-approval tax rate, and, if applicable, the petition |
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election tax rate for the taxing unit as required by Chapter 26. |
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SECTION 2. The heading to Section 26.04, Tax Code, is |
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amended to read as follows: |
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Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; |
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NO-NEW-REVENUE, [AND] VOTER-APPROVAL, AND PETITION ELECTION TAX |
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RATES. |
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SECTION 3. Section 26.04, Tax Code, is amended by adding |
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Subsection (c-1) and amending Subsections (c-2), (d-1), (d-2), |
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(d-3), (e), (e-5), and (f) to read as follows: |
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(c-1) This subsection applies only to a taxing unit that is |
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a hospital district or a junior college district. In addition to |
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the tax rates an officer or employee designated by the governing |
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body of a taxing unit to which this section applies is required to |
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calculate under Subsection (c), the officer or employee shall |
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calculate the petition election tax rate for the taxing unit |
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according to the formula prescribed by Section 26.076. |
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(c-2) Notwithstanding any other provision of this section, |
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if the assessor for a taxing unit receives a certified estimate of |
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the taxable value of property in the taxing unit under Section |
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26.01(a-1), the officer or employee designated by the governing |
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body of the taxing unit shall calculate the no-new-revenue tax |
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rate, the [and] voter-approval tax rate, and, if applicable, the |
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petition election tax rate using the certified estimate of taxable |
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value. |
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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 the no-new-revenue tax rate, [and] the |
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voter-approval tax rate, and, if applicable, the petition election |
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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, and, if |
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applicable, the petition election tax rate to the governing body of |
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the taxing unit and the taxing unit may not adopt a tax rate until |
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the designated officer or employee certifies on the tax rate |
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calculation forms that the designated officer or employee has |
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accurately calculated the tax rates and has used values that are the |
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same as the values shown in the taxing unit's certified appraisal |
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roll in performing the calculations. |
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(d-3) As soon as practicable after the designated officer or |
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employee calculates the no-new-revenue tax rate, [and] the |
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voter-approval tax rate, and, if applicable, the petition election |
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tax rate of the taxing unit, the designated officer or employee |
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shall submit the tax rate calculation forms used in calculating the |
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rates to the county assessor-collector for each county in which all |
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or part of the territory of the taxing unit is located. |
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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 shall post |
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prominently on the home page of the taxing unit's Internet website |
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in the form prescribed by the comptroller: |
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(1) the no-new-revenue tax rate, the voter-approval |
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tax rate, and, if applicable, the petition election tax rate and an |
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explanation of how each of those rates was [they were] calculated; |
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(2) the estimated amount of interest and sinking fund |
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balances and the estimated amount of maintenance and operation or |
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general fund balances remaining at the end of the current fiscal |
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year that are not encumbered with or by corresponding existing debt |
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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 incurred |
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contractual obligations providing security for the payment of the |
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principal of and interest on bonds and other evidences of |
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indebtedness issued on behalf of the taxing unit by another |
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political subdivision and, if the taxing unit is created under |
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Section 52, Article III, or Section 59, Article XVI, Texas |
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Constitution, payments on debts that the taxing unit anticipates to |
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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 Paragraphs |
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(A)-(B), less any amount collected in excess of the previous year's |
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anticipated collections certified as provided in Subsection (b). |
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(e-5) The governing body of a taxing unit shall include as |
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an appendix to the taxing unit's budget for a fiscal year the tax |
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rate calculation forms used by the designated officer or employee |
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of the taxing unit to calculate the no-new-revenue tax rate, [and] |
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the voter-approval tax rate, and, if applicable, the petition |
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election tax rate of the taxing unit for the tax year in which the |
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fiscal year begins. |
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(f) If as a result of consolidation of taxing units a taxing |
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unit includes territory that was in two or more taxing units in the |
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preceding year, the amount of taxes imposed in each in the preceding |
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year is combined for purposes of calculating the no-new-revenue, |
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[and] voter-approval, and, if applicable, petition election tax |
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rates under this section. |
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SECTION 4. Section 26.041, Tax Code, is amended by adding |
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Subsections (a-1), (b-1), and (c-1) to read as follows: |
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(a-1) In this subsection, "sales tax gain rate" has the |
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meaning assigned by Subsection (a). In the first year in which an |
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additional sales and use tax is required to be collected, the |
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petition election tax rate of a taxing unit that is a hospital |
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district or a junior college district is calculated according to |
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the following formula: |
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PETITION ELECTION TAX RATE = (NO-NEW-REVENUE |
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MAINTENANCE AND OPERATIONS RATE x 1.035) + (CURRENT |
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DEBT RATE - SALES TAX GAIN RATE) |
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(b-1) In this subsection, "last year's maintenance and |
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operations expense" and "sales tax revenue rate" have the meanings |
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assigned by Subsection (b). Except as provided by Subsections |
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(a-1) and (c-1), in a year in which a taxing unit that is a hospital |
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district or a junior college district imposes an additional sales |
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and use tax, the petition election tax rate for the taxing unit is |
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calculated according to the following formula, regardless of |
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whether the taxing unit levied a property tax in the preceding year: |
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PETITION ELECTION TAX RATE = [(LAST YEAR'S MAINTENANCE |
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AND OPERATIONS EXPENSE x 1.035) / (CURRENT TOTAL VALUE |
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- NEW PROPERTY VALUE)] + (CURRENT DEBT RATE - SALES TAX |
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REVENUE RATE) |
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(c-1) In this subsection, "last year's maintenance and |
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operations expense" has the meaning assigned by Subsection (c). In |
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a year in which a taxing unit that is a hospital district or a junior |
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college district and that has been imposing an additional sales and |
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use tax ceases to impose an additional sales and use tax, the |
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petition election tax rate for the taxing unit is calculated |
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according to the following formula: |
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PETITION ELECTION TAX RATE = [(LAST YEAR'S MAINTENANCE |
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AND OPERATIONS EXPENSE x 1.035) / (CURRENT TOTAL VALUE |
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- NEW PROPERTY VALUE)] + CURRENT DEBT RATE |
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SECTION 5. Chapter 26, Tax Code, is amended by adding |
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Sections 26.064 and 26.076 to read as follows: |
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Sec. 26.064. ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN |
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ADOPTED RATE EXCEEDS PETITION ELECTION TAX RATE. (a) This section |
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applies only to a taxing unit: |
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(1) that is a hospital district or a junior college |
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district; |
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(2) that is required to provide notice under Section |
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26.06(b-2) or 26.061; and |
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(3) for which the adopted tax rate exceeds the |
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petition election tax rate. |
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(b) In the notice required to be provided by the taxing unit |
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under Section 26.06(b-2) or 26.061, as applicable, the taxing unit |
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shall: |
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(1) add the following to the end of the list of rates |
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included in the notice: |
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"PETITION ELECTION TAX RATE $__________ per $100"; |
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(2) substitute the following for the definition of |
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"voter-approval tax rate": "The voter-approval tax rate is the |
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highest tax rate that (name of taxing unit) may adopt without |
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holding an election to seek voter approval of the rate, unless the |
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adopted tax rate for (name of taxing unit) exceeds the petition |
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election tax rate for (name of taxing unit) and the voters of the |
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taxing unit petition for an election to reduce the tax rate under |
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Section 26.076, Tax Code."; |
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(3) add the following definition of "petition election |
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tax rate": "The petition election tax rate is the highest tax rate |
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(name of taxing unit) may adopt before the voters of the taxing unit |
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may petition for an election to reduce the tax rate under Section |
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26.076, Tax Code."; and |
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(4) substitute the following for the provision that |
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provides notice that an election is not required: "The proposed tax |
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rate is not greater than the voter-approval tax rate. This means |
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that (name of taxing unit) is not required to hold an election so |
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that the voters may accept or reject the proposed tax rate. |
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However, the proposed tax rate exceeds the rate that allows voters |
|
|
to petition for an election to reduce the tax rate under Section |
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26.076, Tax Code. If (name of taxing unit) adopts the proposed tax |
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rate, the qualified voters of the (name of taxing unit) may petition |
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the (name of taxing unit) to require an election to be held to |
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|
determine whether to reduce the proposed tax rate. If a majority of |
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the voters reject the proposed tax rate, the tax rate of the (name |
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of taxing unit) will be the petition election tax rate of the (name |
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of taxing unit)." |
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Sec. 26.076. PETITION ELECTION TO REDUCE TAX RATE OF |
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HOSPITAL DISTRICT OR JUNIOR COLLEGE DISTRICT. (a) In this section, |
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"petition election tax rate" means a rate expressed in dollars per |
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$100 of taxable value calculated according to the following |
|
|
formula: |
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PETITION ELECTION TAX RATE = (NO-NEW-REVENUE |
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MAINTENANCE AND OPERATIONS RATE x 1.035) + CURRENT |
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DEBT RATE |
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(b) This section applies only: |
|
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(1) to a taxing unit that is a hospital district or a |
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junior college district; and |
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(2) in a tax year in which a taxing unit to which this |
|
|
section applies adopts a tax rate that: |
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(A) exceeds the taxing unit's petition election |
|
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tax rate; and |
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(B) does not exceed the taxing unit's voter |
|
|
approval tax rate. |
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(c) The qualified voters of a taxing unit to which this |
|
|
section applies by petition may require that an election be held to |
|
|
determine whether to reduce the tax rate adopted by the governing |
|
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body of the taxing unit for the current tax year to the petition |
|
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election tax rate. |
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(d) A petition is valid only if the petition: |
|
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(1) states that it is intended to require an election |
|
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in the taxing unit on the question of reducing the taxing unit's |
|
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adopted tax rate for the current tax year; |
|
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(2) is signed by a number of registered voters of the |
|
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taxing unit equal to at least three percent of the registered voters |
|
|
of the taxing unit determined according to the most recent list of |
|
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those voters; and |
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(3) is submitted to the governing body of the taxing |
|
|
unit not later than the 90th day after the date on which the |
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governing body adopts the tax rate for the current tax year. |
|
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(e) Not later than the 20th day after the date on which a |
|
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petition is submitted, the governing body shall determine whether |
|
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the petition is valid and must by resolution state the governing |
|
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body's determination. If the governing body fails to make the |
|
|
determination in the time and manner required by this subsection, |
|
|
the petition is considered to be valid for the purposes of this |
|
|
section. |
|
|
(f) If the governing body determines that the petition is |
|
|
valid or fails to make the determination in the time and manner |
|
|
required by Subsection (e), the governing body shall order that an |
|
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election be held in the taxing unit on the next uniform election |
|
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date that allows sufficient time to comply with the requirements of |
|
|
other law. |
|
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(g) At the election, the ballots shall be prepared to permit |
|
|
voting for or against the proposition: "Reducing the tax rate in |
|
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(name of taxing unit) for the current year from (insert tax rate |
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|
adopted for current year) to (insert petition election tax rate)." |
|
|
(h) If a majority of the votes cast in the election favor the |
|
|
proposition, the tax rate for the current tax year is the petition |
|
|
election tax rate. |
|
|
(i) If the proposition is not approved as provided by |
|
|
Subsection (h), the tax rate for the taxing unit for the current tax |
|
|
year is the tax rate adopted by the governing body of the taxing |
|
|
unit for the current tax year. |
|
|
(j) If the tax rate is reduced by an election held under this |
|
|
section after tax bills for the taxing unit have been mailed, the |
|
|
assessor for the taxing unit shall prepare and mail corrected tax |
|
|
bills. The assessor shall include with the bill a brief explanation |
|
|
of the reason for and effect of the corrected bill. The date on |
|
|
which the taxes become delinquent for the tax year is extended by a |
|
|
number of days equal to the number of days between the date the |
|
|
first tax bills were sent and the date the corrected tax bills were |
|
|
sent. |
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|
(k) If a property owner pays taxes calculated using the |
|
|
higher tax rate when the tax rate is reduced by an election held |
|
|
under this section, the taxing unit shall refund the difference |
|
|
between the amount of taxes paid and the amount due under the |
|
|
reduced tax rate if the difference between the amount of taxes paid |
|
|
and the amount due under the reduced tax rate is $1 or more. If the |
|
|
difference between the amount of taxes paid and the amount due under |
|
|
the reduced rate is less than $1, the taxing unit shall refund the |
|
|
difference on request of the taxpayer. An application for a refund |
|
|
of less than $1 must be made within 90 days after the date the refund |
|
|
becomes due or the taxpayer forfeits the right to the refund. |
|
|
SECTION 6. Sections 26.16(a), (d), and (d-1), Tax Code, are |
|
|
amended to read as follows: |
|
|
(a) Each county shall maintain an Internet website. The |
|
|
county assessor-collector for each county shall post on the |
|
|
Internet website maintained by the county the following information |
|
|
for the most recent five tax years for each taxing unit all or part |
|
|
of the territory of which is located in the county: |
|
|
(1) the adopted tax rate; |
|
|
(2) the maintenance and operations rate; |
|
|
(3) the debt rate; |
|
|
(4) the no-new-revenue tax rate; |
|
|
(5) the no-new-revenue maintenance and operations |
|
|
rate; [and] |
|
|
(6) the voter-approval tax rate; and |
|
|
(7) if applicable, the petition election tax rate. |
|
|
(d) The county assessor-collector shall post immediately |
|
|
below the table prescribed by Subsection (c) the following |
|
|
statement: |
|
|
"The county is providing this table of property tax rate |
|
|
information as a service to the residents of the county. Each |
|
|
individual taxing unit is responsible for calculating the property |
|
|
tax rates listed in this table pertaining to that taxing unit and |
|
|
providing that information to the county. |
|
|
"The adopted tax rate is the tax rate adopted by the governing |
|
|
body of a taxing unit. |
|
|
"The maintenance and operations rate is the component of the |
|
|
adopted tax rate of a taxing unit that will impose the amount of |
|
|
taxes needed to fund maintenance and operation expenditures of the |
|
|
taxing unit for the following year. |
|
|
"The debt rate is the component of the adopted tax rate of a |
|
|
taxing unit that will impose the amount of taxes needed to fund the |
|
|
taxing unit's debt service for the following year. |
|
|
"The no-new-revenue tax rate is the tax rate that would |
|
|
generate the same amount of revenue in the current tax year as was |
|
|
generated by a taxing unit's adopted tax rate in the preceding tax |
|
|
year from property that is taxable in both the current tax year and |
|
|
the preceding tax year. |
|
|
"The no-new-revenue maintenance and operations rate is the |
|
|
tax rate that would generate the same amount of revenue for |
|
|
maintenance and operations in the current tax year as was generated |
|
|
by a taxing unit's maintenance and operations rate in the preceding |
|
|
tax year from property that is taxable in both the current tax year |
|
|
and the preceding tax year. |
|
|
"The voter-approval tax rate is the highest tax rate a taxing |
|
|
unit may adopt before requiring voter approval at an election. An |
|
|
election will automatically be held if a taxing unit wishes to adopt |
|
|
a tax rate in excess of the taxing unit's voter-approval tax rate. |
|
|
"The petition election tax rate is the highest tax rate a |
|
|
taxing unit that is a hospital district or a junior college district |
|
|
may adopt before the voters of the taxing unit may petition for an |
|
|
election to reduce the tax rate under Section 26.076, Tax Code." |
|
|
(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 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 and, |
|
|
if applicable, the forms used to calculate the petition election |
|
|
tax rates of the taxing unit for the most recent five tax years |
|
|
beginning with the 2026 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 7. Sections 26.17(b) and (e), Tax Code, are amended |
|
|
to read as follows: |
|
|
(b) The database must include, with respect to each property |
|
|
listed on the appraisal roll for the appraisal district: |
|
|
(1) the property's identification number; |
|
|
(2) the property's market value; |
|
|
(3) the property's taxable value; |
|
|
(4) the name of each taxing unit in which the property |
|
|
is located; |
|
|
(5) for each taxing unit other than a school district |
|
|
in which the property is located: |
|
|
(A) the no-new-revenue tax rate; [and] |
|
|
(B) the voter-approval tax rate; and |
|
|
(C) if applicable, the petition election tax |
|
|
rate; |
|
|
(6) for each school district in which the property is |
|
|
located: |
|
|
(A) the tax rate that would maintain the same |
|
|
amount of state and local revenue per student that the district |
|
|
received in the school year beginning in the preceding tax year; and |
|
|
(B) the voter-approval tax rate; |
|
|
(7) the tax rate proposed by the governing body of each |
|
|
taxing unit in which the property is located; |
|
|
(8) for each taxing unit other than a school district |
|
|
in which the property is located, the taxes that would be imposed on |
|
|
the property if the taxing unit adopted a tax rate equal to: |
|
|
(A) the no-new-revenue tax rate; and |
|
|
(B) the proposed tax rate; |
|
|
(9) for each school district in which the property is |
|
|
located, the taxes that would be imposed on the property if the |
|
|
district adopted a tax rate equal to: |
|
|
(A) the tax rate that would maintain the same |
|
|
amount of state and local revenue per student that the district |
|
|
received in the school year beginning in the preceding tax year; and |
|
|
(B) the proposed tax rate; |
|
|
(10) for each taxing unit other than a school district |
|
|
in which the property is located, the difference between the amount |
|
|
calculated under Subdivision (8)(A) and the amount calculated under |
|
|
Subdivision (8)(B); |
|
|
(11) for each school district in which the property is |
|
|
located, the difference between the amount calculated under |
|
|
Subdivision (9)(A) and the amount calculated under Subdivision |
|
|
(9)(B); |
|
|
(12) the date, time, and location of the public |
|
|
hearing, if applicable, on the proposed tax rate to be held by the |
|
|
governing body of each taxing unit in which the property is located; |
|
|
(13) the date, time, and location of the public |
|
|
meeting, if applicable, at which the tax rate will be adopted to be |
|
|
held by the governing body of each taxing unit in which the property |
|
|
is located; and |
|
|
(14) for each taxing unit in which the property is |
|
|
located, an e-mail address at which the taxing unit is capable of |
|
|
receiving written comments regarding the proposed tax rate of the |
|
|
taxing unit. |
|
|
(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, |
|
|
and, if applicable, the petition election tax rate for the 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 |
|
|
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 |
|
|
unit under Section 26.04(e). |
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|
SECTION 8. Section 31.12(b), Tax Code, is amended to read as |
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|
follows: |
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|
(b) For purposes of this section, liability for a refund |
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|
arises: |
|
|
(1) if the refund is required by Section 11.431(b), on |
|
|
the date the chief appraiser notifies the collector for the taxing |
|
|
unit of the approval of the late homestead exemption; |
|
|
(2) if the refund is required by Section 26.07(g), |
|
|
[or] 26.075(k), or 26.076(k), on the date the results of the |
|
|
election to approve or reduce the tax rate, as applicable, are |
|
|
certified; |
|
|
(3) if the refund is required by Section 26.15(f): |
|
|
(A) for a correction to the tax roll made under |
|
|
Section 26.15(b), on the date the change in the tax roll is |
|
|
certified to the assessor for the taxing unit under Section 25.25; |
|
|
or |
|
|
(B) for a correction to the tax roll made under |
|
|
Section 26.15(c), on the date the change in the tax roll is ordered |
|
|
by the governing body of the taxing unit; |
|
|
(4) if the refund is required by Section 31.11, on the |
|
|
date the auditor for the taxing unit determines that the payment was |
|
|
erroneous or excessive or, if the amount of the refund exceeds the |
|
|
applicable amount specified by Section 31.11(a), on the date the |
|
|
governing body of the taxing unit approves the refund; |
|
|
(5) if the refund is required by Section 31.111, on the |
|
|
date the collector for the taxing unit determines that the payment |
|
|
was erroneous; or |
|
|
(6) if the refund is required by Section 31.112, on the |
|
|
date required by Section 31.112(d) or (e), as applicable. |
|
|
SECTION 9. Section 33.08(b), Tax Code, is amended to read as |
|
|
follows: |
|
|
(b) The governing body of the taxing unit or appraisal |
|
|
district, in the manner required by law for official action, may |
|
|
provide that taxes that become delinquent on or after June 1 under |
|
|
Section 26.075(j), 26.076(j), 26.15(e), 31.03, 31.031, 31.032, |
|
|
31.033, 31.04, or 42.42 incur an additional penalty to defray costs |
|
|
of collection. The amount of the penalty may not exceed the amount |
|
|
of the compensation specified in the applicable contract with an |
|
|
attorney under Section 6.30 to be paid in connection with the |
|
|
collection of the delinquent taxes. |
|
|
SECTION 10. Section 281.107(j), Health and Safety Code, is |
|
|
amended to read as follows: |
|
|
(j) The portion of the rate of ad valorem tax that is to be |
|
|
levied and assessed each year by or for the district that is |
|
|
allocated by the district to the payment of the principal of and the |
|
|
interest on bonds and other obligations or the maintenance of |
|
|
reserves therefor in accordance with this section shall be applied |
|
|
as a payment on current debt in calculating the current debt rate |
|
|
under the applicable voter-approval tax rate and petition election |
|
|
tax rate provisions of Chapter 26, Tax Code. |
|
|
SECTION 11. Sections 281.124(d) and (e), Health and Safety |
|
|
Code, are amended to read as follows: |
|
|
(d) If a majority of the votes cast in the election favor the |
|
|
proposition, the tax rate for the specified tax year is the rate |
|
|
approved by the voters, and that rate is not subject to Section |
|
|
26.07 or 26.076, Tax Code. The board shall adopt the tax rate as |
|
|
provided by Chapter 26, Tax Code. |
|
|
(e) If the proposition is not approved as provided by |
|
|
Subsection (d), the board may not adopt a tax rate for the district |
|
|
for the specified tax year that exceeds the rate that was not |
|
|
approved, and: |
|
|
(1) Section 26.07, Tax Code, applies to the adopted |
|
|
rate if that rate exceeds the district's voter-approval tax rate; |
|
|
and |
|
|
(2) Section 26.076, Tax Code, applies to the adopted |
|
|
tax rate if that rate exceeds the district's petition election tax |
|
|
rate. |
|
|
SECTION 12. This Act applies only to an ad valorem tax year |
|
|
that begins on or after the effective date of this Act. |
|
|
SECTION 13. This Act takes effect January 1, 2026. |