83R9548 TJB-F
By: Hinojosa S.B. No. 1510
A BILL TO BE ENTITLED
AN ACT
relating to the public notice required to be provided by certain
taxing units before adopting an ad valorem tax rate.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 140, Local Government Code, is amended
by adding Section 140.010 to read as follows:
Sec. 140.010. PROPOSED PROPERTY TAX RATE NOTICE FOR
COUNTIES AND MUNICIPALITIES. (a) In this section, "effective tax
rate" and "rollback tax rate" mean the effective tax rate and
rollback tax rate of a county or municipality, as applicable, as
calculated under Chapter 26, Tax Code.
(b) Each county and municipality shall provide notice of the
county's or municipality's proposed property tax rate in the manner
provided by this section.
(c) A county or municipality that provides notice of the
county's or municipality's proposed property tax rate in the manner
provided by this section is exempt from the notice and publication
requirements of Sections 26.04(e), 26.052, and 26.06, Tax Code, as
applicable, and is not subject to an injunction for failure to
comply with those requirements.
(d) A county or municipality that proposes a property tax
rate that does not exceed the lower of the effective tax rate or the
rollback tax rate shall publish the following notice:
"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
"A tax rate of $______ per $100 valuation has been proposed by the
governing body of (insert name of county or municipality).
PROPOSED TAX RATE $______ per $100
PRECEDING YEAR'S TAX RATE $______ per $100
EFFECTIVE TAX RATE $______ per $100
"The effective tax rate is the total tax rate needed to raise the
same amount of property tax revenue for (insert name of county or
municipality) from the same properties in both the (insert ) from the same properties in both the (insert
preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax
year.
"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
FOLLOWS:
property tax amount = (rate) x (taxable value of your property) /
100
"For assistance or detailed information about tax calculations,
please contact:
(insert name of county or municipal tax assessor-collector)
(insert name of county or municipality) tax
assessor-collector
(insert address)
(insert telephone number)
(insert e-mail address)
(insert Internet website address, if applicable)"
(e) A county or municipality that proposes a property tax
rate that exceeds the lower of the effective tax rate or the
rollback tax rate shall publish the following notice:
"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
"A tax rate of $_____ per $100 valuation has been proposed for
adoption by the governing body of (insert name of county or
municipality). This rate exceeds the lower of the effective or ). This rate exceeds the lower of the effective or
rollback tax rate, and state law requires that two public hearings
be held by the governing body before adopting the proposed tax rate.
PROPOSED TAX RATE $______ per $100
PRECEDING YEAR'S TAX RATE $______ per $100
EFFECTIVE TAX RATE $______ per $100
ROLLBACK TAX RATE $______ per $100
"The effective tax rate is the total tax rate needed to raise the
same amount of property tax revenue for (insert name of county or
municipality) from the same properties in both the (insert ) from the same properties in both the (insert
preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax
year.
"The rollback tax rate is the highest tax rate that (insert name of
county or municipality) may adopt before voters are entitled to ) may adopt before voters are entitled to
petition for an election to limit the rate that may be approved to
the rollback rate.
"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
FOLLOWS:
property tax amount = (rate) x (taxable value of your property) /
100
"For assistance or detailed information about tax calculations,
please contact:
(insert name of county or municipal tax assessor-collector)
(insert name of county or municipality) tax
assessor-collector
(insert address)
(insert telephone number)
(insert e-mail address)
(insert Internet website address, if applicable)
"You are urged to attend and express your views at the following
public hearings on the proposed tax rate:
First Hearing: (insert date and time) at (insert location of
meeting).).
Second Hearing: (insert date and time) at (insert location
of meeting).")."
(f) A county or municipality shall:
(1) publish the notice required by Subsection (d) or
(e), as applicable, not later than September 1 in a newspaper having
general circulation in:
(A) the county, in the case of notice published
by a county; or
(B) the county in which the municipality is
located or primarily located, in the case of notice published by a
municipality; and
(2) post the notice on the Internet website of the
county or municipality, if applicable, beginning not later than
September 1 and continuing until the county or municipality adopts
a tax rate.
(g) A notice required by Subsection (d) or (e) that is
published in a newspaper may not be smaller than one-quarter page of
a standard-size or a tabloid-size newspaper, and the headline on
the notice must be in 24-point or larger type.
(h) A county or municipality that publishes notice under
this section shall on request provide any information described by
Sections 26.04(e)(1)-(7), Tax Code, regarding the county or
municipality, as applicable.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2014.