By: Hinojosa S.B. No. 1510
(Hilderbran)
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) Except as provided by this subsection, 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.
A county or municipality to which Section 26.052, Tax Code, applies
may provide notice of the county's or municipality's proposed
property tax rate in the manner provided by this section or in the
manner provided by Section 26.052, Tax Code.
(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 provide 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 provide 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) provide the notice required by Subsection (d) or
(e), as applicable, not later than September 1 by:
(A) publishing the notice in a newspaper having
general circulation in:
(i) the county, in the case of notice
published by a county; or
(ii) the county in which the municipality
is located or primarily located, in the case of notice published by
a municipality; or
(B) mailing the notice to each property owner in:
(i) the county, in the case of notice
provided by a county; or
(ii) the municipality, in the case of
notice provided 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) If the notice required by Subsection (d) or (e) is
published in a newspaper:
(1) the notice may not be smaller than one-quarter
page of a standard-size or a tabloid-size newspaper; and
(2) the headline on the notice must be in 24-point or
larger type.
(h) A county or municipality that provides 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.