Texas 2009 - 81st Regular

Texas House Bill HB2291 Compare Versions

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1	1	H.B. No. 2291
2	2
3	3
4	4	AN ACT
5	5	relating to the procedure to be used by a taxing unit in adopting an
6	6	ad valorem tax rate.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 26.05(b), Tax Code, is amended to read as
9	9	follows:
10	10	(b) A taxing unit may not impose property taxes in any year
11	11	until the governing body has adopted a tax rate for that year, and
12	12	the annual tax rate must be set by ordinance, resolution, or order,
13	13	depending on the method prescribed by law for adoption of a law by
14	14	the governing body. The vote on the ordinance, resolution, or order
15	15	setting the tax rate must be separate from the vote adopting the
16	16	budget. The vote on the ordinance, resolution, or order setting a
17	17	tax rate that exceeds the effective tax rate must be a record vote.
18	18	A motion to adopt an ordinance, resolution, or order setting a tax
19	19	rate that exceeds the effective tax rate must be made in the
20	20	following form: "I move that the property tax rate [taxes] be
21	21	increased by the adoption of a tax rate of (specify tax rate), which
22	22	is effectively a (insert percentage by which the proposed tax rate
23	23	exceeds the effective tax rate) percent increase in the tax rate."
24	24	If the ordinance, resolution, or order sets a tax rate that, if
25	25	applied to the total taxable value, will impose an amount of taxes
26	26	to fund maintenance and operation expenditures of the taxing unit
27	27	that exceeds the amount of taxes imposed for that purpose in the
28	28	preceding year, the taxing unit must:
29	29	(1) include in the ordinance, resolution, or order in
30	30	type larger than the type used in any other portion of the document:
31	31	(A) the following statement: "THIS TAX RATE WILL
32	32	RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
33	33	TAX RATE."; and
34	34	(B) if the tax rate exceeds the effective
35	35	maintenance and operations rate, the following statement: "THE TAX
36	36	RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE
37	37	TAX RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE)
38	38	PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A
39	39	$100,000 HOME BY APPROXIMATELY $(Insert amount)."; and
40	40	(2) include on the home page of any Internet website
41	41	operated by the unit:
42	42	(A) the following statement: "(Insert name of
43	43	unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE
44	44	AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
45	45	(B) if the tax rate exceeds the effective
46	46	maintenance and operations rate, the following statement: "THE TAX
47	47	RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE
48	48	TAX RATE EXCEEDS THE EFFECTIVE MAINTENANCE AND OPERATIONS RATE)
49	49	PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A
50	50	$100,000 HOME BY APPROXIMATELY $(Insert amount)."
51	51	SECTION 2. (a) The change in law made by this Act applies to
52	52	the ad valorem tax rate of a taxing unit beginning with the 2009 tax
53	53	year, except as provided by Subsection (b) of this section.
54	54	(b) If the governing body of a taxing unit adopted an ad
55	55	valorem tax rate for the taxing unit for the 2009 tax year before
56	56	the effective date of this Act, the change in law made by this Act
57	57	applies to the ad valorem tax rate of that taxing unit beginning
58	58	with the 2010 tax year, and the law in effect when the tax rate was
59	59	adopted applies to the 2009 tax year with respect to that taxing
60	60	unit.
61	61	SECTION 3. This Act takes effect immediately if it receives
62	62	a vote of two-thirds of all the members elected to each house, as
63	63	provided by Section 39, Article III, Texas Constitution. If this
64	64	Act does not receive the vote necessary for immediate effect, this
65	65	Act takes effect September 1, 2009.
66	66	______________________________ ______________________________
67	67	President of the Senate Speaker of the House
68	68	I certify that H.B. No. 2291 was passed by the House on May 8,
69	69	2009, by the following vote: Yeas 133, Nays 0, 1 present, not
70	70	voting.
71	71	______________________________
72	72	Chief Clerk of the House
73	73	I certify that H.B. No. 2291 was passed by the Senate on May
74	74	27, 2009, by the following vote: Yeas 31, Nays 0.
75	75	______________________________
76	76	Secretary of the Senate
77	77	APPROVED: _____________________
78	78	Date
79	79	_____________________
80	80	Governor