85R10230 SMH-D
By: Watson S.B. No. 1360
A BILL TO BE ENTITLED
AN ACT
relating to the provision to a property owner by certain tax
officials of certain information regarding the ad valorem taxes
imposed on the owner's property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1.085(e) and (g), Tax Code, are amended
to read as follows:
(e) The comptroller by rule:
(1) shall prescribe acceptable media, formats,
content, and methods for the electronic transmission of notices
required by Section 25.19 or given under Section 25.191; and
(2) may prescribe acceptable media, formats, content,
and methods for the electronic transmission of other notices,
renditions, and applications.
(g) Notwithstanding Subsection (a), if a property owner
whose property is included in 25 or more accounts in the appraisal
records of the appraisal district requests the chief appraiser to
enter into an agreement for the delivery of the notice required by
Section 25.19 or a notice given under Section 25.191 in an
electronic format, the chief appraiser must enter into an agreement
under this section for that purpose if the appraisal district is
located in a county that has a population of more than 200,000. If
the chief appraiser must enter into an agreement under this
subsection, the chief appraiser shall deliver the notice in
accordance with an electronic medium, format, content, and method
prescribed by the comptroller under Subsection (e). If the
comptroller has not prescribed the media, format, content, and
method applicable to the notice, the chief appraiser may determine
the medium, format, content, and method to be used.
SECTION 2. Section 25.19, Tax Code, is amended by adding
Subsections (b-3), (b-4), (b-5), (b-6), and (b-7) to read as
follows:
(b-3) Subsections (b-4), (b-5), (b-6), and (b-7) apply only
to a notice required by Subsection (a) that:
(1) includes the information described by Subsection
(b)(5); and
(2) is for property that is located in a school
district that, for the school year beginning in the current tax
year, has entered into an agreement with the commissioner of
education to purchase average daily attendance credits as provided
by Subchapter D, Chapter 41, Education Code, in an amount
sufficient, in combination with any other actions taken under that
chapter, to reduce the school district's wealth per student to a
level that is equal to or less than the equalized wealth level as
determined by the commissioner of education under that chapter.
(b-4) In addition to any other information required by this
section, the notice must include a statement in the following form:
"Your local school district property taxes are estimated
based on the tax rate for the preceding year to be $____. Of those
estimated taxes, it is estimated that:
"$____ will be used by the school district to fund
maintenance and operations of the school district;
"$____ will be used by the school district to pay for
facilities; and
"$____ will be paid by the school district to the state.
"For the preceding year:
"$____ was used by the school district to fund maintenance
and operations of the school district;
"$____ was used by the school district to pay for facilities;
and
"$____ was paid by the school district to the state.
"For the year preceding the preceding year:
"$____ was used by the school district to fund maintenance
and operations of the school district;
"$____ was used by the school district to pay for facilities;
and
"$____ was paid by the school district to the state."
(b-5) The chief appraiser shall compute for the current tax
year the estimate of the amount of taxes to be imposed by the school
district on the property to fund maintenance and operations of the
school district and to pay for facilities based on the tax rates
adopted by the school district under Sections 26.05(a)(2) and (1),
respectively, for the preceding tax year. The chief appraiser
shall compute for the current tax year the estimate of the amount of
taxes to be imposed by the school district on the property that are
to be paid to the state by:
(1) multiplying the estimate of the amount of taxes
for maintenance and operations to be imposed by the school district
on the property for the current tax year by the percentage of the
estimate of the amount of taxes for maintenance and operations to be
imposed by the school district for the current tax year that the
school district is required to pay under the agreement for the
school year beginning in the current tax year to purchase average
daily attendance credits; and
(2) dividing the amount computed under Subdivision (1)
by 100.
(b-6) The chief appraiser shall compute for the preceding
two tax years the amount of taxes imposed by the school district on
the property to fund maintenance and operations of the school
district and to pay for facilities as well as the amount of taxes
imposed by the school district that were used to pay the state in
the manner provided by Subsection (b-5) but based on the tax rates
actually adopted by the school district for each of those years.
(b-7) The school district, on request of the chief
appraiser, shall provide the chief appraiser any information
necessary to perform the calculations described by Subsections
(b-5) and (b-6).
SECTION 3. Chapter 25, Tax Code, is amended by adding
Section 25.191 to read as follows:
Sec. 25.191. NOTICE OF TAXES ACTUALLY IMPOSED ON PROPERTY
BY TAXING UNITS. (a) As an alternative to including in a notice to
a property owner required by Section 25.19(a) the information
described by Section 25.19(b)(5), if applicable, or in addition to
including that information in that notice, the chief appraiser may,
after each of the taxing units that tax the property has adopted a
tax rate for the current tax year, provide a notice to the property
owner of the taxes actually imposed on the property by the taxing
units.
(b) Section 25.19(h) applies to a notice given under this
section in the same manner as that subsection applies to a notice
given under Section 25.19(a) or (g).
(c) Subsections (d), (e), (f), and (g) apply only to a
notice given under this section that is for property that is
located in a school district that, for the school year beginning in
the current tax year, has entered into an agreement with the
commissioner of education to purchase average daily attendance
credits as provided by Subchapter D, Chapter 41, Education Code, in
an amount sufficient, in combination with any other actions taken
under that chapter, to reduce the school district's wealth per
student to a level that is equal to or less than the equalized
wealth level as determined by the commissioner of education under
that chapter.
(d) In addition to any other information required by this
section, the notice must include a statement in the following form:
"Your local school district property taxes are $____. Of
those taxes:
"$____ will be used by the school district to fund
maintenance and operations of the school district;
"$____ will be used by the school district to pay for
facilities; and
"$____ will be paid by the school district to the state.
"For the preceding year:
"$____ was used by the school district to fund maintenance
and operations of the school district;
"$____ was used by the school district to pay for facilities;
and
"$____ was paid by the school district to the state.
"For the year preceding the preceding year:
"$____ was used by the school district to fund maintenance
and operations of the school district;
"$____ was used by the school district to pay for facilities;
and
"$____ was paid by the school district to the state."
(e) The chief appraiser shall compute for the current tax
year the amount of taxes imposed by the school district on the
property to fund maintenance and operations of the school district
and to pay for facilities based on the tax rates adopted by the
school district under Sections 26.05(a)(2) and (1), respectively,
for the current tax year. The chief appraiser shall compute for the
current tax year the amount of taxes imposed by the school district
on the property that are to be paid to the state by:
(1) multiplying the amount of taxes for maintenance
and operations imposed by the school district on the property for
the current tax year by the percentage of the amount of taxes for
maintenance and operations imposed by the school district for the
current tax year that the school district is required to pay under
the agreement for the school year beginning in the current tax year
to purchase average daily attendance credits; and
(2) dividing the amount computed under Subdivision (1)
by 100.
(f) The chief appraiser shall compute for the preceding two
tax years the amount of taxes imposed by the school district on the
property to fund maintenance and operations of the school district
and to pay for facilities as well as the amount of taxes imposed by
the school district that were used to pay the state in the manner
provided by Subsection (e) but based on the tax rates adopted by the
school district for each of those years.
(g) The school district, on request of the chief appraiser,
shall provide the chief appraiser any information necessary to
perform the calculations described by Subsections (e) and (f).
SECTION 4. Section 31.01, Tax Code, is amended by adding
Subsections (d-2), (d-3), (d-4), and (d-5) to read as follows:
(d-2) This subsection and Subsections (d-3), (d-4), and
(d-5) apply only to a school district that, for the school year
beginning in the current tax year, has entered into an agreement
with the commissioner of education to purchase average daily
attendance credits as provided by Subchapter D, Chapter 41,
Education Code, in an amount sufficient, in combination with any
other actions taken under that chapter, to reduce the school
district's wealth per student to a level that is equal to or less
than the equalized wealth level as determined by the commissioner
of education under that chapter. In addition to any other
information required by this section, the tax bill or the separate
statement must include a statement in the following form:
"Your local school district property taxes are $____. Of
those taxes:
"$____ will be used by the school district to fund
maintenance and operations of the school district;
"$____ will be used by the school district to pay for
facilities; and
"$____ will be paid by the school district to the state.
"For the preceding year:
"$____ was used by the school district to fund maintenance
and operations of the school district;
"$____ was used by the school district to pay for facilities;
and
"$____ was paid by the school district to the state.
"For the year preceding the preceding year:
"$____ was used by the school district to fund maintenance
and operations of the school district;
"$____ was used by the school district to pay for facilities;
and
"$____ was paid by the school district to the state."
(d-3) The assessor for the school district shall compute for
the current tax year the amount of taxes imposed by the school
district on the property to fund maintenance and operations of the
school district and to pay for facilities based on the tax rates
adopted by the school district under Sections 26.05(a)(2) and (1),
respectively, for the current tax year. The assessor shall compute
for the current tax year the amount of taxes imposed by the school
district on the property that are to be paid to the state by:
(1) multiplying the amount of taxes for maintenance
and operations imposed by the school district on the property for
the current tax year by the percentage of the amount of taxes for
maintenance and operations imposed by the school district for the
current tax year that the school district is required to pay under
the agreement for the school year beginning in the current tax year
to purchase average daily attendance credits; and
(2) dividing the amount computed under Subdivision (1)
by 100.
(d-4) The assessor for the school district shall compute for
the preceding two tax years the amount of taxes imposed by the
school district on the property to fund maintenance and operations
of the school district and to pay for facilities as well as the
amount of taxes imposed by the school district that were used to pay
the state in the manner provided by Subsection (d-3) but based on
the tax rates adopted by the school district for each of those
years.
(d-5) The school district, on request of the assessor for
the school district, shall provide the assessor any information
necessary to perform the calculations described by Subsections
(d-3) and (d-4).
SECTION 5. (a) Section 25.19, Tax Code, as amended by this
Act, and Section 25.191, Tax Code, as added by this Act, apply only
to a notice for a tax year beginning on or after the effective date
of this Act. A notice for a tax year beginning before the effective
date of this Act is governed by the law in effect immediately before
the effective date of this Act, and that law is continued in effect
for that purpose.
(b) Section 31.01, Tax Code, as amended by this Act, applies
only to a bill for ad valorem taxes imposed for a tax year beginning
on or after the effective date of this Act. A bill for ad valorem
taxes imposed for a tax year beginning before the effective date of
this Act is governed by the law in effect immediately before the
effective date of this Act, and that law is continued in effect for
that purpose.
SECTION 6. This Act takes effect January 1, 2018.