Texas 2013 - 83rd Regular

Texas Senate Bill SB1510 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	By: Hinojosa S.B. No. 1510
2	2	(Hilderbran)
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the public notice required to be provided by certain
8	8	taxing units before adopting an ad valorem tax rate.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Chapter 140, Local Government Code, is amended
11	11	by adding Section 140.010 to read as follows:
12	12	Sec. 140.010. PROPOSED PROPERTY TAX RATE NOTICE FOR
13	13	COUNTIES AND MUNICIPALITIES. (a) In this section, "effective tax
14	14	rate" and "rollback tax rate" mean the effective tax rate and
15	15	rollback tax rate of a county or municipality, as applicable, as
16	16	calculated under Chapter 26, Tax Code.
17	17	(b) Except as provided by this subsection, each county and
18	18	municipality shall provide notice of the county's or municipality's
19	19	proposed property tax rate in the manner provided by this section.
20	20	A county or municipality to which Section 26.052, Tax Code, applies
21	21	may provide notice of the county's or municipality's proposed
22	22	property tax rate in the manner provided by this section or in the
23	23	manner provided by Section 26.052, Tax Code.
24	24	(c) A county or municipality that provides notice of the
25	25	county's or municipality's proposed property tax rate in the manner
26	26	provided by this section is exempt from the notice and publication
27	27	requirements of Sections 26.04(e), 26.052, and 26.06, Tax Code, as
28	28	applicable, and is not subject to an injunction for failure to
29	29	comply with those requirements.
30	30	(d) A county or municipality that proposes a property tax
31	31	rate that does not exceed the lower of the effective tax rate or the
32	32	rollback tax rate shall provide the following notice:
33	33	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
34	34	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
35	35	"A tax rate of $______ per $100 valuation has been proposed by the
36	36	governing body of (insert name of county or municipality).
37	37	PROPOSED TAX RATE $______ per $100
38	38	PRECEDING YEAR'S TAX RATE $______ per $100
39	39	EFFECTIVE TAX RATE $______ per $100
40	40	"The effective tax rate is the total tax rate needed to raise the
41	41	same amount of property tax revenue for (insert name of county or
42	42	municipality) from the same properties in both the (insert ) from the same properties in both the (insert
43	43	preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax
44	44	year.
45	45	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
46	46	FOLLOWS:
47	47	property tax amount = (rate) x (taxable value of your property) /
48	48	100
49	49	"For assistance or detailed information about tax calculations,
50	50	please contact:
51	51	(insert name of county or municipal tax assessor-collector)
52	52	(insert name of county or municipality) tax
53	53	assessor-collector
54	54	(insert address)
55	55	(insert telephone number)
56	56	(insert e-mail address)
57	57	(insert Internet website address, if applicable)"
58	58	(e) A county or municipality that proposes a property tax
59	59	rate that exceeds the lower of the effective tax rate or the
60	60	rollback tax rate shall provide the following notice:
61	61	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
62	62	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
63	63	"A tax rate of $_____ per $100 valuation has been proposed for
64	64	adoption by the governing body of (insert name of county or
65	65	municipality). This rate exceeds the lower of the effective or ). This rate exceeds the lower of the effective or
66	66	rollback tax rate, and state law requires that two public hearings
67	67	be held by the governing body before adopting the proposed tax rate.
68	68	PROPOSED TAX RATE $______ per $100
69	69	PRECEDING YEAR'S TAX RATE $______ per $100
70	70	EFFECTIVE TAX RATE $______ per $100
71	71	ROLLBACK TAX RATE $______ per $100
72	72	"The effective tax rate is the total tax rate needed to raise the
73	73	same amount of property tax revenue for (insert name of county or
74	74	municipality) from the same properties in both the (insert ) from the same properties in both the (insert
75	75	preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax
76	76	year.
77	77	"The rollback tax rate is the highest tax rate that (insert name of
78	78	county or municipality) may adopt before voters are entitled to ) may adopt before voters are entitled to
79	79	petition for an election to limit the rate that may be approved to
80	80	the rollback rate.
81	81	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
82	82	FOLLOWS:
83	83	property tax amount = (rate) x (taxable value of your property) /
84	84	100
85	85	"For assistance or detailed information about tax calculations,
86	86	please contact:
87	87	(insert name of county or municipal tax assessor-collector)
88	88	(insert name of county or municipality) tax
89	89	assessor-collector
90	90	(insert address)
91	91	(insert telephone number)
92	92	(insert e-mail address)
93	93	(insert Internet website address, if applicable)
94	94	"You are urged to attend and express your views at the following
95	95	public hearings on the proposed tax rate:
96	96	First Hearing: (insert date and time) at (insert location of
97	97	meeting).).
98	98	Second Hearing: (insert date and time) at (insert location
99	99	of meeting).")."
100	100	(f) A county or municipality shall:
101	101	(1) provide the notice required by Subsection (d) or
102	102	(e), as applicable, not later than September 1 by:
103	103	(A) publishing the notice in a newspaper having
104	104	general circulation in:
105	105	(i) the county, in the case of notice
106	106	published by a county; or
107	107	(ii) the county in which the municipality
108	108	is located or primarily located, in the case of notice published by
109	109	a municipality; or
110	110	(B) mailing the notice to each property owner in:
111	111	(i) the county, in the case of notice
112	112	provided by a county; or
113	113	(ii) the municipality, in the case of
114	114	notice provided by a municipality; and
115	115	(2) post the notice on the Internet website of the
116	116	county or municipality, if applicable, beginning not later than
117	117	September 1 and continuing until the county or municipality adopts
118	118	a tax rate.
119	119	(g) If the notice required by Subsection (d) or (e) is
120	120	published in a newspaper:
121	121	(1) the notice may not be smaller than one-quarter
122	122	page of a standard-size or a tabloid-size newspaper; and
123	123	(2) the headline on the notice must be in 24-point or
124	124	larger type.
125	125	(h) A county or municipality that provides notice under this
126	126	section shall on request provide any information described by
127	127	Sections 26.04(e)(1)-(7), Tax Code, regarding the county or
128	128	municipality, as applicable.
129	129	SECTION 2. This Act applies only to an ad valorem tax year
130	130	that begins on or after the effective date of this Act.
131	131	SECTION 3. This Act takes effect January 1, 2014.