Texas 2015 - 84th Regular

Texas Senate Bill SB767 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	By: Bettencourt S.B. No. 767
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the procedure for the adoption of an ad valorem tax
7	7	rate.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 26.05(a), Tax Code, is amended to read as
10	10	follows:
11	11	(a) The governing body of each taxing unit, before the later
12	12	of September 30 or the 60th day after the date the certified
13	13	appraisal roll is received by the taxing unit, shall adopt a tax
14	14	rate for the current tax year and shall notify the assessor for the
15	15	unit of the rate adopted. The tax rate consists of two components,
16	16	each of which must be approved separately. The components are:
17	17	(1) for a taxing unit other than a school district, the
18	18	rate that, if applied to the total taxable value, will impose the
19	19	total amount calculated [published] under Section 26.04(e)(3)(C),
20	20	less any amount of additional sales and use tax revenue that will be
21	21	used to pay debt service, or, for a school district, the rate
22	22	calculated under Section 44.004(c)(5)(A)(ii)(b), Education Code;
23	23	and
24	24	(2) the rate that, if applied to the total taxable
25	25	value, will impose the amount of taxes needed to fund maintenance
26	26	and operation expenditures of the unit for the next year.
27	27	SECTION 2. Section 49.107(g), Water Code, is amended to
28	28	read as follows:
29	29	(g) Except as provided by Section 49.236 of this code,
30	30	Sections 26.04(c)-(j), 26.05(b), (c), (d), and (e) [26.04, 26.05],
31	31	and 26.07, Tax Code, do not apply to a tax levied and collected
32	32	under this section or an ad valorem tax levied and collected for the
33	33	payment of the interest on and principal of bonds issued by a
34	34	district.
35	35	SECTION 3. Section 49.108(f), Water Code, is amended to
36	36	read as follows:
37	37	(f) Except as provided by Section 49.236 of this code,
38	38	Sections 26.04(c)-(j), 26.05(b), (c), (d), and (e) [26.04, 26.05],
39	39	and 26.07, Tax Code, do not apply to a tax levied and collected for
40	40	payments made under a contract approved in accordance with this
41	41	section.
42	42	SECTION 4. Sections 49.236(a) and (d), Water Code, as added
43	43	by Chapter 335 (S.B. 392), Acts of the 78th Legislature, Regular
44	44	Session, 2003, are amended to read as follows:
45	45	(a) Before the board adopts an ad valorem tax rate for the
46	46	district for debt service, operation and maintenance purposes, or
47	47	contract purposes, the board shall give notice of each meeting of
48	48	the board at which the adoption of a tax rate will be considered.
49	49	The notice must:
50	50	(1) contain a statement in substantially the following
51	51	form:
52	52	"NOTICE OF PUBLIC HEARING ON TAX RATE
53	53	"The (name of the district) will hold a public hearing on a
54	54	proposed tax rate for the tax year (year of tax levy) on (date and
55	55	time) at (meeting place). Your individual taxes may increase or
56	56	decrease, depending on the change in the taxable value of your
57	57	property in relation to the change in taxable value of all other
58	58	property and the tax rate that is adopted.
59	59	"(Names of all board members and, if a vote was taken, an
60	60	indication of how each voted on the proposed tax rate and an
61	61	indication of any absences.)";
62	62	(2) contain the following information:
63	63	(A) the district's total adopted tax rate for the
64	64	preceding year and the proposed tax rate, expressed as an amount per
65	65	$100;
66	66	(B) the difference, expressed as an amount per
67	67	$100 and as a percent increase or decrease, as applicable, in the
68	68	proposed tax rate compared to the adopted tax rate for the preceding
69	69	year;
70	70	(C) the average appraised value of a residence
71	71	homestead in the district in the preceding year and in the current
72	72	year; the district's total homestead exemption, other than an
73	73	exemption available only to disabled persons or persons 65 years of
74	74	age or older, applicable to that appraised value in each of those
75	75	years; and the average taxable value of a residence homestead in the
76	76	district in each of those years, disregarding any homestead
77	77	exemption available only to disabled persons or persons 65 years of
78	78	age or older;
79	79	(D) the amount of tax that would have been
80	80	imposed by the district in the preceding year on a residence
81	81	homestead appraised at the average appraised value of a residence
82	82	homestead in that year, disregarding any homestead exemption
83	83	available only to disabled persons or persons 65 years of age or
84	84	older;
85	85	(E) the amount of tax that would be imposed by the
86	86	district in the current year on a residence homestead appraised at
87	87	the average appraised value of a residence homestead in that year,
88	88	disregarding any homestead exemption available only to disabled
89	89	persons or persons 65 years of age or older, if the proposed tax
90	90	rate is adopted; and
91	91	(F) the difference between the amounts of tax
92	92	calculated under Paragraphs (D) and (E), expressed in dollars and
93	93	cents and described as the annual percentage increase or decrease,
94	94	as applicable, in the tax to be imposed by the district on the
95	95	average residence homestead in the district in the current year if
96	96	the proposed tax rate is adopted; and
97	97	(3) contain a statement in substantially the following
98	98	form:
99	99	"NOTICE OF TAXPAYERS' RIGHT TO ROLLBACK ELECTION
100	100	"If operation and maintenance taxes on the average residence
101	101	homestead increase by more than eight percent, the qualified voters
102	102	of the district by petition may require that an election be held to
103	103	determine whether to reduce the combined debt service, operation
104	104	and maintenance, and contract tax rate to the rollback tax rate
105	105	under Section 49.236(d), Water Code."
106	106	(d) If the governing body of a district adopts a combined
107	107	debt service, operation and maintenance, and contract tax rate that
108	108	exceeds the rollback tax rate [would impose more than 1.08 times the
109	109	amount of tax imposed by the district in the preceding year on a
110	110	residence homestead appraised at the average appraised value of a
111	111	residence homestead in the district in that year, disregarding any
112	112	homestead exemption available only to disabled persons or persons
113	113	65 years of age or older], the qualified voters of the district by
114	114	petition may require that an election be held to determine whether
115	115	or not to reduce the tax rate adopted for the current year to the
116	116	rollback tax rate in accordance with the procedures provided by
117	117	Sections 26.07(b)-(g) and 26.081, Tax Code. For purposes of
118	118	Sections 26.07(b)-(g) and this subsection, the rollback tax rate is
119	119	the sum of the following tax rates:
120	120	(1) the current year's debt service tax rate;
121	121	(2) the current year's [and] contract tax rate; and
122	122	(3) [rates plus] the operation and maintenance tax
123	123	rate that would impose 1.08 times the amount of the operation and
124	124	maintenance tax imposed by the district in the preceding year on a
125	125	residence homestead appraised at the average appraised value of a
126	126	residence homestead in the district in that year, disregarding any
127	127	homestead exemption available only to disabled persons or persons
128	128	65 years of age or older.
129	129	SECTION 5. Section 8876.152(b), Special District Local Laws
130	130	Code, is amended to read as follows:
131	131	(b) Sections 49.236(a)(1) and (2) and (b) [Section 49.236],
132	132	Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the
133	133	78th Legislature, Regular Session, 2003, applies] to the district.
134	134	SECTION 6. Section 49.236, Water Code, as added by Chapter
135	135	248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,
136	136	2003, is repealed.
137	137	SECTION 7. (a) The change in law made by this Act applies
138	138	to the ad valorem tax rate of a district as defined by Section
139	139	49.001, Water Code, beginning with the 2015 tax year, except as
140	140	provided by Subsection (b) of this section.
141	141	(b) If the governing body of a district adopted an ad
142	142	valorem tax rate for the district for the 2015 tax year before the
143	143	effective date of this Act, the change in law made by this Act
144	144	applies to the ad valorem tax rate of that district beginning with
145	145	the 2016 tax year, and the law in effect when the tax rate was
146	146	adopted applies to the 2015 tax year with respect to that district.
147	147	SECTION 8. This Act takes effect immediately if it receives
148	148	a vote of two-thirds of all the members elected to each house, as
149	149	provided by Section 39, Article III, Texas Constitution. If this
150	150	Act does not receive the vote necessary for immediate effect, this
151	151	Act takes effect September 1, 2015.