| 1 | 1 | | 85R9387 SMH-D |
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| 2 | 2 | | By: Rinaldi H.B. No. 1454 |
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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 information required to be provided in or with a |
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| 8 | 8 | | school district ad valorem tax bill. |
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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 31.01, Tax Code, is amended by adding |
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| 11 | 11 | | Subsection (d-2) to read as follows: |
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| 12 | 12 | | (d-2) This subsection applies only to a school district. If |
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| 13 | 13 | | the governing body of the school district has adopted a tax rate |
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| 14 | 14 | | that exceeds the district's rollback tax rate and an election under |
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| 15 | 15 | | Section 26.08 to determine whether to approve the adopted tax rate |
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| 16 | 16 | | is required and has not been held as of the date the tax bill is |
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| 17 | 17 | | mailed, the tax bill or the separate statement must provide notice |
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| 18 | 18 | | that the registered voters of the district will have an opportunity |
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| 19 | 19 | | at an election to determine whether to approve the adopted tax rate. |
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| 20 | 20 | | The notice must include: |
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| 21 | 21 | | (1) the date of the election; and |
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| 22 | 22 | | (2) the maximum amount of taxes the school district |
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| 23 | 23 | | may impose on the property if at the election the voters of the |
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| 24 | 24 | | district do not approve the adopted tax rate. |
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| 25 | 25 | | SECTION 2. The change in law made by this Act applies only |
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| 26 | 26 | | to a tax bill mailed on or after the effective date of this Act. A |
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| 27 | 27 | | tax bill mailed before the effective date of this Act is governed by |
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| 28 | 28 | | the law as it existed immediately before the effective date of this |
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| 29 | 29 | | Act, and that law is continued in effect for that purpose. |
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| 30 | 30 | | SECTION 3. This Act takes effect September 1, 2017. |
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