| 1 | 1 | | 84R11003 TJB-F |
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| 2 | 2 | | By: Paul H.B. No. 2670 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the deadline for counties and municipalities to provide |
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| 8 | 8 | | notice of a proposed property tax rate. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 140.010(f), Local Government Code, is |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (f) A county or municipality shall: |
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| 13 | 13 | | (1) provide the notice required by Subsection (d) or |
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| 14 | 14 | | (e), as applicable, not later than the later of September 1 or the |
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| 15 | 15 | | 30th day after the date the certified appraisal roll is received by |
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| 16 | 16 | | the taxing unit by: |
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| 17 | 17 | | (A) publishing the notice in a newspaper having |
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| 18 | 18 | | general circulation in: |
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| 19 | 19 | | (i) the county, in the case of notice |
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| 20 | 20 | | published by a county; or |
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| 21 | 21 | | (ii) the county in which the municipality |
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| 22 | 22 | | is located or primarily located, in the case of notice published by |
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| 23 | 23 | | a municipality; or |
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| 24 | 24 | | (B) mailing the notice to each property owner in: |
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| 25 | 25 | | (i) the county, in the case of notice |
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| 26 | 26 | | provided by a county; or |
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| 27 | 27 | | (ii) the municipality, in the case of |
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| 28 | 28 | | notice provided by a municipality; and |
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| 29 | 29 | | (2) post the notice on the Internet website of the |
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| 30 | 30 | | county or municipality, if applicable, beginning not later than the |
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| 31 | 31 | | later of September 1 or the 30th day after the date the certified |
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| 32 | 32 | | appraisal roll is received by the taxing unit and continuing until |
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| 33 | 33 | | the county or municipality adopts a tax rate. |
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| 34 | 34 | | SECTION 2. This Act applies only to an ad valorem tax year |
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| 35 | 35 | | that begins on or after the effective date of this Act. |
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| 36 | 36 | | SECTION 3. This Act takes effect January 1, 2016. |
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