Texas 2017 - 85th Regular

Texas Senate Bill SB2 Compare Versions

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Version 2 (New)

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	1	+	85R30383 SMH-F
1	2		By: Bettencourt, et al. S.B. No. 2
2		-	(In the Senate - Filed November 29, 2016; January 24, 2017,
3		-	read first time and referred to Committee on Finance;
4		-	March 16, 2017, reported adversely, with favorable Committee
5		-	Substitute by the following vote: Yeas 9, Nays 5; March 16, 2017,
6		-	sent to printer.)
7		-	Click here to see the committee vote
8		-	COMMITTEE SUBSTITUTE FOR S.B. No. 2 By: Bettencourt
	3	+	(Bonnen of Brazoria)
	4	+	Substitute the following for S.B. No. 2: No.
9	5
10	6
11	7		A BILL TO BE ENTITLED
12	8		AN ACT
13		-	relating to ad valorem ~~taxation~~.
	9	+	relating to the administration of the ad valorem tax system.
14	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15		-	SECTION 1. This Act may be cited as the Texas Property Tax
16		-	Reform and Relief Act of 2017.
17		-	SECTION 2. Chapter 5, Tax Code, is amended by adding Section
18		-	5.01 to read as follows:
19		-	Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
20		-	(a) The comptroller shall appoint the property tax administration
21		-	advisory board to advise the comptroller with respect to the
22		-	division or divisions within the office of the comptroller with
23		-	primary responsibility for state administration of property
24		-	taxation and state oversight of appraisal districts and local tax
25		-	offices. The advisory board may make recommendations to the
26		-	comptroller regarding improving the effectiveness and efficiency
27		-	of the property tax system, best practices, and complaint
28		-	resolution procedures.
29		-	(b) The advisory board is composed of at least six members
30		-	appointed by the comptroller. The members of the board should
31		-	include:
32		-	(1) representatives of property tax payers, appraisal
33		-	districts, and school districts; and
34		-	(2) a person who has knowledge or experience in
35		-	conducting ratio studies.
36		-	(c) The members of the advisory board serve at the pleasure
37		-	of the comptroller.
38		-	(d) Any advice to the comptroller relating to a matter
39		-	described by Subsection (a) that is provided by a member of the
40		-	advisory board must be provided at a meeting called by the
41		-	comptroller.
42		-	(e) Chapter 2110, Government Code, does not apply to the
43		-	advisory board.
44		-	SECTION 3. Section 5.05, Tax Code, is amended by adding
45		-	Subsection (c-1) to read as follows:
46		-	(c-1) An appraisal district shall appraise property in
47		-	accordance with any appraisal manuals prepared and issued by the
48		-	comptroller under this section.
49		-	SECTION 4. Sections 5.102(a) and (c), Tax Code, are amended
50		-	to read as follows:
51		-	(a) At least once every two years, the comptroller shall
52		-	review the governance of each appraisal district, taxpayer
53		-	assistance provided, and the operating and appraisal standards,
54		-	procedures, and methodology used by each appraisal district, to
55		-	determine compliance with generally accepted standards,
56		-	procedures, and methodology, including compliance with standards,
57		-	procedures, and methodology prescribed by appraisal manuals
58		-	prepared and issued by the comptroller. After consultation with
59		-	the property tax administration advisory board [committee created
60		-	under Section 403.302, Government Code], the comptroller by rule
61		-	may establish procedures and standards for conducting and scoring
62		-	the review.
63		-	(c) At the conclusion of the review, the comptroller shall,
64		-	in writing, notify the appraisal district concerning its
65		-	performance in the review. If the review results in a finding that
66		-	an appraisal district is not in compliance with generally accepted
67		-	standards, procedures, and methodology, including compliance with
68		-	standards, procedures, and methodology prescribed by appraisal
69		-	manuals prepared and issued by the comptroller, the comptroller
70		-	shall deliver a report that details the comptroller's findings and
71		-	recommendations for improvement to:
72		-	(1) the appraisal district's chief appraiser and board
73		-	of directors; and
74		-	(2) the superintendent and board of trustees of each
75		-	school district participating in the appraisal district.
76		-	SECTION 5. Section 5.13(d), Tax Code, is amended to read as
	11	+	SECTION 1. This Act may be cited as the Property Tax Payer
	12	+	Empowerment Act of 2017.
	13	+	SECTION 2. Section 5.07, Tax Code, is amended by adding
	14	+	Subsections (f), (g), (h), and (i) to read as follows:
	15	+	(f) The comptroller shall prescribe tax rate calculation
	16	+	forms to be used by the designated officer or employee of each:
	17	+	(1) taxing unit other than a school district to
	18	+	calculate and submit the no-new-revenue tax rate and the rollback
	19	+	tax rate for the unit as required by Chapter 26; and
	20	+	(2) school district to calculate and submit the
	21	+	no-new-revenue tax rate, the rollback tax rate, and the rate to
	22	+	maintain the same amount of state and local revenue per weighted
	23	+	student that the district received in the school year beginning in
	24	+	the preceding tax year as required by Chapter 26.
	25	+	(g) The forms described by Subsection (f) must be in an
	26	+	electronic format and:
	27	+	(1) have blanks that can be filled in electronically;
	28	+	(2) be capable of being certified by the designated
	29	+	officer or employee after completion as accurately calculating the
	30	+	applicable tax rates and using values that are the same as the
	31	+	values shown in the taxing unit's certified appraisal roll; and
	32	+	(3) be capable of being submitted electronically to
	33	+	the chief appraiser of each appraisal district in which the taxing
	34	+	unit is located.
	35	+	(h) For purposes of Subsections (f) and (g), the comptroller
	36	+	shall use the forms published on the comptroller's Internet website
	37	+	as of January 1, 2017, as modified as necessary to comply with the
	38	+	requirements of those subsections. The forms may be updated at the
	39	+	discretion of the comptroller to reflect any statutory change in
	40	+	the values used to calculate a tax rate or to reflect formatting or
	41	+	other nonsubstantive changes.
	42	+	(i) The comptroller may revise the forms to reflect
	43	+	statutory changes other than those described by Subsection (h) or
	44	+	on receipt of a request in writing. A revision under this
	45	+	subsection must be approved by the agreement of a majority of the
	46	+	members of a committee selected by the comptroller who are present
	47	+	at a committee meeting at which a quorum is present. The members of
	48	+	the committee must represent, equally, taxpayers and either taxing
	49	+	units or persons designated by taxing units. In the case of a
	50	+	revision for which the comptroller receives a request in writing,
	51	+	the person requesting the revision shall pay the costs of mediation
	52	+	if the comptroller determines that mediation is required.
	53	+	SECTION 3. Section 5.091, Tax Code, is amended to read as
77	54		follows:
78		-	(d) In conducting a general audit, the comptroller shall
79		-	consider and report on:
80		-	(1) the extent to which the district complies with
81		-	applicable law or generally accepted standards of appraisal or
82		-	other relevant practice, including appraisal standards and
83		-	practices prescribed by appraisal manuals prepared and issued by
84		-	the comptroller;
85		-	(2) the uniformity and level of appraisal of major
86		-	kinds of property and the cause of any significant deviations from
87		-	ideal uniformity and equality of appraisal of major kinds of
88		-	property;
89		-	(3) duplication of effort and efficiency of operation;
90		-	(4) the general efficiency, quality of service, and
91		-	qualification of appraisal district personnel; and
92		-	(5) except as otherwise provided by Subsection (b) [of
93		-	this section], any other matter included in the request for the
94		-	audit.
95		-	SECTION 6. Section 6.03(a), Tax Code, is amended to read as
96		-	follows:
97		-	(a) The appraisal district is governed by a board of
98		-	directors. Five directors are appointed by the taxing units that
99		-	participate in the district as provided by this section. If the
100		-	county assessor-collector is not appointed to the board, the county
101		-	assessor-collector serves as a nonvoting director. The county
102		-	assessor-collector is ineligible to serve if the board enters into
103		-	a contract under Section 6.05(b) or if the commissioners court of
104		-	the county enters into a contract under Section 6.24(b). To be
105		-	eligible to serve on the board of directors, an individual other
106		-	than a county assessor-collector serving as a nonvoting director
107		-	must:
108		-	(1) be a resident of the district;
109		-	(2) [and must] have resided in the district for at
110		-	least two years immediately preceding the date the individual takes
111		-	office; and
112		-	(3) be an elected official of the county or a member of
113		-	the governing body or other elected official of a political
114		-	subdivision all or part of the territory of which is located in the
115		-	county. [An individual who is otherwise eligible to serve on the
116		-	board is not ineligible because of membership on the governing body
117		-	of a taxing unit. An employee of a taxing unit that participates in
118		-	the district is not eligible to serve on the board unless the
119		-	individual is also a member of the governing body or an elected
120		-	official of a taxing unit that participates in the district.]
121		-	SECTION 7. Section 6.035(a-1), Tax Code, is amended to read
122		-	as follows:
123		-	(a-1) An individual is ineligible to serve on an appraisal
124		-	district board of directors if the individual has engaged in the
125		-	business of appraising property for compensation for use in
126		-	proceedings under this title or of representing property owners for
127		-	compensation in proceedings under this title in the appraisal
128		-	district at any time during the preceding three [five] years.
129		-	SECTION 8. Section 6.15, Tax Code, is amended by adding
130		-	Subsection (c-1) to read as follows:
131		-	(c-1) Subsections (a) and (b) do not prohibit a member of
132		-	the board of directors of an appraisal district from transmitting
133		-	to the chief appraiser without comment a complaint by a property
134		-	owner or taxing unit about the appraisal of a specific property,
135		-	provided that the transmission is in writing.
136		-	SECTION 9. Section 6.41, Tax Code, is amended by amending
	55	+	Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the
	56	+	comptroller shall prepare a list that includes the total tax rate
	57	+	imposed by each taxing unit in this state, as [other than a school
	58	+	district, if the tax rate is] reported to the comptroller by each
	59	+	appraisal district, for the year [preceding the year] in which the
	60	+	list is prepared. The comptroller shall:
	61	+	(1) prescribe the manner in which and deadline by
	62	+	which appraisal districts are required to submit the tax rates to
	63	+	the comptroller; and
	64	+	(2) list the tax rates alphabetically according to:
	65	+	(A) the county or counties in which each taxing
	66	+	unit is located; and
	67	+	(B) the name of each taxing unit [in descending
	68	+	order].
	69	+	(b) Not later than January 1 [December 31] of the following
	70	+	[each] year, the comptroller shall publish on the comptroller's
	71	+	Internet website the list required by Subsection (a).
	72	+	SECTION 4. Section 6.41, Tax Code, is amended by amending
137	73		Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and
138	74		(d-10) to read as follows:
139	75		(b) Except as provided by Subsection (b-1) or (b-2), an
140	76		appraisal review [The] board consists of three members.
141	77		(b-1) An appraisal [However, the] district board of
142	78		directors by resolution of a majority of the board's [its] members
143	79		may increase the size of the district's appraisal review board to
144	80		the number of members the board of directors considers appropriate.
145	81		(b-2) An appraisal district board of directors for a
146		-	district established in a county ~~described by Subsection (d-1) by~~
147		-	resolution of a majority of the board's members shall ~~increase the~~
148		-	size of the district's appraisal review board to the ~~number of~~
149		-	members the board of directors considers appropriate to ~~manage the~~
150		-	duties of the appraisal review board, including the ~~duties of each~~
151		-	special panel established under Section 6.425.
	82	+	district established in a county with a population of one million or
	83	+	more by resolution of a majority of the board's members shall
	84	+	increase the size of the district's appraisal review board to the
	85	+	number of members the board of directors considers appropriate to
	86	+	manage the duties of the appraisal review board, including the
	87	+	duties of each special panel established under Section 6.425.
152	88		(d-9) In selecting individuals who are to serve as members
153	89		of the appraisal review board, the local administrative district
154	90		judge shall select an adequate number of qualified individuals to
155	91		permit the chairman of the appraisal review board to fill the
156	92		positions on each special panel established under Section 6.425.
157	93		(d-10) Upon selection of the individuals who are to serve as
158	94		members of the appraisal review board, the local administrative
159	95		district judge shall enter an appropriate order designating such
160	96		members and setting each member's respective term of office, as
161	97		provided elsewhere in this section.
162		-	SECTION 10. Section 6.414(d), Tax Code, is amended to read
163		-	as follows:
	98	+	SECTION 5. Section 6.414(d), Tax Code, is amended to read as
	99	+	follows:
164	100		(d) An auxiliary board member may hear taxpayer protests
165	101		before the appraisal review board. An auxiliary board member may
166	102		not hear taxpayer protests before a special panel established under
167	103		Section 6.425 unless the member is eligible to be appointed to the
168	104		special panel. If one or more auxiliary board members sit on a
169	105		panel established under Section 6.425 or 41.45 to conduct a protest
170	106		hearing, the number of regular appraisal review board members
171	107		required by that section to constitute the panel is reduced by the
172	108		number of auxiliary board members sitting. An auxiliary board
173	109		member sitting on a panel is considered a regular board member for
174	110		all purposes related to the conduct of the hearing.
175		-	SECTION 11. Section 6.42, Tax Code, is amended by adding
176		-	Subsection (d) to read as follows:
177		-	(d) The concurrence of a majority of the members of the
178		-	appraisal review board or a panel of the board present at a meeting
179		-	of the board or panel is sufficient for a recommendation,
180		-	determination, decision, or other action by the board or panel, and
181		-	the concurrence of more than a majority of the members of the board
182		-	or panel may not be required.
183		-	SECTION 12. Subchapter C, Chapter 6, Tax Code, is amended by
	111	+	SECTION 6. Subchapter C, Chapter 6, Tax Code, is amended by
184	112		adding Section 6.425 to read as follows:
185	113		Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN
186	114		CERTAIN DISTRICTS. (a) This section applies only to the appraisal
187	115		review board for an appraisal district described by Section
188	116		6.41(b-2).
189		-	(b) The appraisal review board shall establish a separate
190		-	special panel for each of the following classifications of property
191		-	to conduct protest hearings under Chapter 41 relating to property
192		-	included in that classification:
193		-	(1) commercial real and personal property;
194		-	(2) real and personal property of utilities;
195		-	(3) industrial and manufacturing real and personal
196		-	property; and
197		-	(4) multifamily residential real property.
198		-	(c) The chairman of the appraisal review board may establish
199		-	additional special panels described by this section to conduct
200		-	protest hearings relating to property included in a classification
201		-	described by Subsection (b) if the chairman determines that
202		-	additional panels are necessary.
203		-	(d) Each special panel described by this section consists of
	117	+	(b) The appraisal review board shall establish special
	118	+	panels to conduct protest hearings under Chapter 41 relating to
	119	+	property that:
	120	+	(1) has an appraised value of $50 million or more as
	121	+	determined by the appraisal district; and
	122	+	(2) is included in one of the following
	123	+	classifications:
	124	+	(A) commercial real and personal property;
	125	+	(B) real and personal property of utilities;
	126	+	(C) industrial and manufacturing real and
	127	+	personal property; and
	128	+	(D) multifamily residential real property.
	129	+	(c) Each special panel described by this section consists of
204	130		three members of the appraisal review board appointed by the
205	131		chairman of the board.
206		-	(e) To be eligible to be appointed to a special panel
	132	+	(d) To be eligible to be appointed to a special panel
207	133		described by this section, a member of the appraisal review board
208	134		must:
209	135		(1) hold a juris doctor or equivalent degree;
210	136		(2) hold a master of business administration degree;
211	137		(3) be licensed as a certified public accountant under
212	138		Chapter 901, Occupations Code;
213	139		(4) be accredited by the American Society of
214	140		Appraisers as an accredited senior appraiser;
215	141		(5) possess an MAI professional designation from the
216	142		Appraisal Institute;
217	143		(6) possess a Certified Assessment Evaluator (CAE)
218	144		professional designation from the International Association of
219		-	Assessing Officers; or
	145	+	Assessing Officers;
220	146		(7) have at least 20 years of experience in property
221		-	tax appraisal or consulting.
222		-	(f) Notwithstanding Subsection (e), the chairman of the
	147	+	tax appraisal or consulting; or
	148	+	(8) be licensed as a real estate broker or sales agent
	149	+	under Chapter 1101, Occupations Code.
	150	+	(e) Notwithstanding Subsection (d), the chairman of the
223	151		appraisal review board may appoint to a special panel described by
224	152		this section a member of the appraisal review board who does not
225	153		meet the qualifications prescribed by that subsection if:
226	154		(1) the number of persons appointed to the board by the
227	155		local administrative district judge who meet those qualifications
228	156		is not sufficient to fill the positions on each special panel; and
229		-	(2) the board member being appointed to the panel:
230		-	(A) holds a bachelor's degree in any field; or
231		-	(B) is licensed as a real estate broker or sales
232		-	agent under Chapter 1101, Occupations Code.
233		-	SECTION 13. Section 22.23, Tax Code, is amended to read as
	157	+	(2) the board member being appointed to the panel
	158	+	holds a bachelor's degree in any field.
	159	+	(f) In addition to conducting protest hearings relating to
	160	+	property described by Subsection (b) of this section, a special
	161	+	panel may conduct protest hearings under Chapter 41 relating to
	162	+	property not described by Subsection (b) of this section as
	163	+	assigned by the chairman of the appraisal review board.
	164	+	SECTION 7. Effective January 1, 2019, Section 25.19, Tax
	165	+	Code, is amended by adding Subsections (b-3) and (b-4) to read as
234	166		follows:
235		-	Sec. 22.23. FILING DATE. (a) Rendition statements and
236		-	property reports must be delivered to the chief appraiser after
237		-	January 1 and not later than April 1 [15], except as provided by
238		-	Section 22.02.
239		-	(b) On written request by the property owner, the chief
240		-	appraiser shall extend a deadline for filing a rendition statement
241		-	or property report to May 1 [15]. The chief appraiser may further
242		-	extend the deadline an additional 15 days upon good cause shown in
243		-	writing by the property owner.
244		-	SECTION 14. Section 23.01(b), Tax Code, is amended to read
245		-	as follows:
246		-	(b) The market value of property shall be determined by the
247		-	application of generally accepted appraisal methods and
248		-	techniques, including appraisal methods and techniques prescribed
249		-	by appraisal manuals prepared and issued by the comptroller. If the
250		-	appraisal district determines the appraised value of a property
251		-	using mass appraisal standards, the mass appraisal standards must
252		-	comply with the Uniform Standards of Professional Appraisal
253		-	Practice. The same or similar appraisal methods and techniques
254		-	shall be used in appraising the same or similar kinds of property.
255		-	However, each property shall be appraised based upon the individual
256		-	characteristics that affect the property's market value, and all
257		-	available evidence that is specific to the value of the property
258		-	shall be taken into account in determining the property's market
259		-	value.
260		-	SECTION 15. Section 25.19, Tax Code, is amended by amending
261		-	Subsections (a) and (g) and adding Subsection (b-3) to read as
262		-	follows:
263		-	(a) By April 15 [1] or as soon thereafter as practicable [if
264		-	the property is a single-family residence that qualifies for an
265		-	exemption under Section 11.13, or by May 1 or as soon thereafter as
266		-	practicable in connection with any other property], the chief
267		-	appraiser shall deliver a clear and understandable written notice
268		-	to a property owner of the appraised value of the property owner's
269		-	property if:
270		-	(1) the appraised value of the property is greater
271		-	than it was in the preceding year;
272		-	(2) the appraised value of the property is greater
273		-	than the value rendered by the property owner;
274		-	(3) the property was not on the appraisal roll in the
275		-	preceding year; or
276		-	(4) an exemption or partial exemption approved for the
277		-	property for the preceding year was canceled or reduced for the
278		-	current year.
279	167		(b-3) This subsection applies only to an appraisal district
280	168		described by Section 6.41(b-2). In addition to the information
281	169		required by Subsection (b), the chief appraiser shall state in a
282		-	notice of appraised value of property included in a classification
283		-	described by Section 6.425(b) that the property owner has the right
284		-	to have a protest relating to the property heard by a special panel
285		-	of the appraisal review board.
286		-	(g) By April 15 [1] or as soon thereafter as practicable [if
287		-	the property is a single-family residence that qualifies for an
288		-	exemption under Section 11.13, or by May 1 or as soon thereafter as
289		-	practicable in connection with any other property], the chief
290		-	appraiser shall deliver a written notice to the owner of each
291		-	property not included in a notice required to be delivered under
292		-	Subsection (a), if the property was reappraised in the current tax
293		-	year, if the ownership of the property changed during the preceding
294		-	year, or if the property owner or the agent of a property owner
295		-	authorized under Section 1.111 makes a written request for the
296		-	notice. The chief appraiser shall separate real from personal
297		-	property and include in the notice for each property:
298		-	(1) the appraised value of the property in the
	170	+	notice of appraised value of property described by Section 6.425(b)
	171	+	that the property owner has the right to have a protest relating to
	172	+	the property heard by a special panel of the appraisal review board.
	173	+	(b-4) Subsection (b)(5) applies only to a notice of
	174	+	appraised value required to be delivered by the chief appraiser of
	175	+	an appraisal district established in a county with a population of
	176	+	less than 120,000. This subsection expires January 1, 2020.
	177	+	SECTION 8. Effective January 1, 2020, Sections 25.19(b) and
	178	+	(i), Tax Code, are amended to read as follows:
	179	+	(b) The chief appraiser shall separate real from personal
	180	+	property and include in the notice for each:
	181	+	(1) a list of the taxing units in which the property is
	182	+	taxable;
	183	+	(2) the appraised value of the property in the
299	184		preceding year;
300		-	(2) the appraised value of the property for the
301		-	current year and the kind of each partial exemption, if any,
302		-	approved for the current year;
303		-	(3) a detailed explanation of the time and procedure
304		-	for protesting the value; and
305		-	(4) the date and place the appraisal review board will
306		-	begin hearing protests.
307		-	SECTION 16. Section 25.22(a), Tax Code, is amended to read
308		-	as follows:
309		-	(a) By May 1 [15] or as soon thereafter as practicable, the
310		-	chief appraiser shall submit the completed appraisal records to the
311		-	appraisal review board for review and determination of protests.
312		-	However, the chief appraiser may not submit the records until the
313		-	chief appraiser has delivered the notices required by Subsection
314		-	(d) of Section 11.45, Subsection (d) of Section 23.44, Subsection
315		-	(d) of Section 23.57, Subsection (d) of Section 23.79, Subsection
316		-	(d) of Section 23.85, Subsection (d) of Section 23.95, Subsection
317		-	(d) of Section 23.9805, and Section 25.19.
318		-	SECTION 17. Sections 26.01(a) and (e), Tax Code, are
319		-	amended to read as follows:
320		-	(a) By July 10 [25], the chief appraiser shall prepare and
321		-	certify to the assessor for each taxing unit participating in the
322		-	district that part of the appraisal roll for the district that lists
323		-	the property taxable by the unit. The part certified to the
324		-	assessor is the appraisal roll for the unit. The chief appraiser
325		-	shall consult with the assessor for each taxing unit and notify each
326		-	unit in writing by April 1 of the form in which the roll will be
327		-	provided to each unit.
328		-	(e) Except as provided by Subsection (f), not later than May
329		-	15 [April 30], the chief appraiser shall prepare and certify to the
330		-	assessor for each county, municipality, and school district
331		-	participating in the appraisal district an estimate of the taxable
332		-	value of property in that taxing unit. The chief appraiser shall
333		-	assist each county, municipality, and school district in
334		-	determining values of property in that taxing unit for the taxing
335		-	unit's budgetary purposes.
336		-	SECTION 18. Section 26.012(9), Tax Code, is redesignated as
	185	+	(3) the taxable value of the property in the preceding
	186	+	year for each taxing unit taxing the property;
	187	+	(4) the appraised value of the property for the
	188	+	current year, the kind and amount of each exemption and partial
	189	+	exemption, if any, approved for the property for the current year
	190	+	and for the preceding year, and, if an exemption or partial
	191	+	exemption that was approved for the preceding year was canceled or
	192	+	reduced for the current year, the amount of the exemption or partial
	193	+	exemption canceled or reduced;
	194	+	(5) [if the appraised value is greater than it was in
	195	+	the preceding year, the amount of tax that would be imposed on the
	196	+	property on the basis of the tax rate for the preceding year;
	197	+	[(6)] in italic typeface, the following
	198	+	statement: "The Texas Legislature does not set the amount of your
	199	+	local taxes. Your property tax burden is decided by your locally
	200	+	elected officials, and all inquiries concerning your taxes should
	201	+	be directed to those officials";
	202	+	(6) [(7)] a detailed explanation of the time and
	203	+	procedure for protesting the value;
	204	+	(7) [(8)] the date and place the appraisal review
	205	+	board will begin hearing protests; and
	206	+	(8) [(9)] a brief explanation that the governing body
	207	+	of each taxing unit decides whether or not taxes on the property
	208	+	will increase and the appraisal district only determines the value
	209	+	of the property.
	210	+	(i) Delivery with a notice required by Subsection (a) or (g)
	211	+	of a copy of the pamphlet published by the comptroller under Section
	212	+	5.06 or a copy of the notice published by the chief appraiser under
	213	+	Section 41.70 is sufficient to comply with the requirement that the
	214	+	notice include the information specified by Subsection (b)(6)
	215	+	[(b)(7)] or (g)(3), as applicable.
	216	+	SECTION 9. Section 26.012(9), Tax Code, is redesignated as
337	217		Section 26.012(18), Tax Code, and amended to read as follows:
338		-	(18) "No-new-~~taxes~~ [(9) "Effective] maintenance ~~and~~
339		-	operations rate" means a rate expressed in dollars per $100 of
	218	+	(18) "No-new-revenue [(9) "Effective] maintenance
	219	+	and operations rate" means a rate expressed in dollars per $100 of
340	220		taxable value and calculated according to the following formula:
341		-	NO-NEW-~~TAXES~~ [EFFECTIVE] MAINTENANCE AND OPERATIONS
	221	+	NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND OPERATIONS
342	222		RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST
343	223		YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -
344	224		NEW PROPERTY VALUE)
345		-	SECTION 19. The heading to Section 26.04, Tax Code, is
	225	+	SECTION 10. The heading to Section 26.04, Tax Code, is
346	226		amended to read as follows:
347	227		Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
348		-	NO-NEW-~~TAXES~~ [EFFECTIVE] AND ROLLBACK TAX RATES.
349		-	SECTION 20. Section 26.04, Tax Code, is amended by amending
350		-	Subsections (b), (c), (d), (e), (e-1), (f), (i), and (j) and ~~adding~~
351		-	Subsections ~~(c-1),~~ (d-1), (d-2), (d-3), and (~~h-1~~) to read as
	228	+	NO-NEW-REVENUE [EFFECTIVE] AND ROLLBACK TAX RATES.
	229	+	SECTION 11. Section 26.04, Tax Code, is amended by amending
	230	+	Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and
	231	+	adding Subsections (d-1), (d-2), (e-2), (e-3), and (e-4) to read as
352	232		follows:
353	233		(b) The assessor shall submit the appraisal roll for the
354	234		unit showing the total appraised, assessed, and taxable values of
355	235		all property and the total taxable value of new property to the
356		-	governing body of the unit by ~~July 15 [~~August 1] or as soon
357		-	thereafter as practicable~~. By July 15 [August 1] or as soon~~
358		-	~~thereafter as practicable, the~~ taxing unit's collector shall
359		-	~~certify [an estimate of] the~~ anticipated collection rate for the
	236	+	governing body of the unit by August 1 or as soon thereafter as
	237	+	practicable. By August 1 or as soon thereafter as practicable, the
	238	+	taxing unit's collector shall certify [an estimate of] the
	239	+	anticipated collection rate, as defined by Subsection (h), for the
360	240		current year to the governing body. If the collector certified an
361	241		anticipated collection rate in the preceding year and the actual
362	242		collection rate in that year exceeded the anticipated rate, the
363	243		collector shall also certify the amount of debt taxes collected in
364	244		excess of the anticipated amount in the preceding year.
365	245		(c) An officer or employee designated by the governing body
366		-	shall calculate the no-new-~~taxes~~ [effective] tax rate and the
	246	+	shall calculate the no-new-revenue [effective] tax rate and the
367	247		rollback tax rate for the unit, where:
368		-	(1) "No-new-~~taxes~~ ["Effective] tax rate" means a rate
	248	+	(1) "No-new-revenue [Effective] tax rate" means a rate
369	249		expressed in dollars per $100 of taxable value calculated according
370	250		to the following formula:
371		-	NO-NEW-~~TAXES~~ [EFFECTIVE] TAX RATE = (LAST YEAR'S ~~LEVY -~~
372		-	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - ~~NEW~~
373		-	PROPERTY VALUE)
	251	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = (LAST YEAR'S
	252	+	LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE -
	253	+	NEW PROPERTY VALUE)
374	254		; and
375	255		(2) "Rollback tax rate" means a rate expressed in
376	256		dollars per $100 of taxable value calculated according to the
377	257		following formula:
378		-	ROLLBACK TAX RATE = (NO-NEW-TAXES [EFFECTIVE]
379		-	MAINTENANCE AND OPERATIONS RATE x 1.05 [1.08]) +
380		-	CURRENT DEBT RATE
381		-	(c-1) Notwithstanding any other provision of this section,
382		-	the governing body may direct the designated officer or employee to
383		-	substitute "1.08" for "1.05" in the calculation of the rollback tax
384		-	rate if any part of the taxing unit is located in an area declared a
385		-	disaster area during the current tax year by the governor or by the
386		-	president of the United States.
387		-	(d) The no-new-taxes [effective] tax rate for a county is
388		-	the sum of the no-new-taxes [effective] tax rates calculated for
389		-	each type of tax the county levies, and the rollback tax rate for a
	258	+	ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE
	259	+	AND OPERATIONS RATE x 1.08) + CURRENT DEBT RATE
	260	+	(d) The no-new-revenue [effective] tax rate for a county is
	261	+	the sum of the no-new-revenue [effective] tax rates calculated for
	262	+	each type of tax the county levies and the rollback tax rate for a
390	263		county is the sum of the rollback tax rates calculated for each type
391	264		of tax the county levies.
392		-	(d-1) The designated officer or employee shall submit the
393		-	worksheets used in calculating the no-new-taxes tax rate and the
394		-	rollback tax rate to:
395		-	(1) the chief appraiser of each appraisal district in
396		-	which the taxing unit is located; and
397		-	(2) the chief financial officer or the auditor for the
398		-	taxing unit.
	265	+	(d-1) The designated officer or employee shall use the tax
	266	+	rate calculation forms prescribed by the comptroller under Section
	267	+	5.07 in calculating the no-new-revenue tax rate and the rollback
	268	+	tax rate.
399	269		(d-2) The designated officer or employee may not submit the
400		-	no-new-taxes tax rate and the rollback tax rate to the governing
401		-	body of the taxing unit and the governing body of the unit may not
402		-	adopt a tax rate until:
403		-	(1) the chief appraiser of each appraisal district in
404		-	which the taxing unit is located submits to the governing body of
405		-	the unit a written certification that the values used in the
406		-	calculations are the same as the values shown in the unit's
407		-	appraisal roll; and
408		-	(2) the chief financial officer or the auditor for the
409		-	unit submits to the governing body of the unit a written
410		-	certification that the rollback tax rate has been calculated
411		-	correctly.
412		-	(d-3) The comptroller shall adopt rules governing the form
413		-	of the certifications required by Subsection (d-2) and the manner
414		-	in which they are required to be submitted.
415		-	(e) By July 22 [August 7] or as soon thereafter as
416		-	practicable, the designated officer or employee shall submit the
417		-	rates to the governing body. By July 27, the designated officer or
418		-	employee [He] shall deliver by mail to each property owner in the
419		-	unit or publish in a newspaper in the form prescribed by the
	270	+	no-new-revenue tax rate and the rollback tax rate to the governing
	271	+	body of the taxing unit and the unit may not adopt a tax rate until
	272	+	the designated officer or employee certifies on the tax rate
	273	+	calculation forms that the designated officer or employee has
	274	+	accurately calculated the tax rates and has used values that are the
	275	+	same as the values shown in the unit's certified appraisal roll in
	276	+	performing the calculations.
	277	+	(e) By August 7 or as soon thereafter as practicable, the
	278	+	designated officer or employee shall submit the rates to the
	279	+	governing body. The designated officer or employee [He] shall
	280	+	deliver by mail to each property owner in the unit, [or] publish in
	281	+	a newspaper, or post prominently on the home page of the unit's
	282	+	Internet website, if applicable, in the form prescribed by the
420	283		comptroller:
421		-	(1) the no-new-~~taxes~~ [effective] tax rate, the
	284	+	(1) the no-new-revenue [effective] tax rate, the
422	285		rollback tax rate, and an explanation of how they were calculated;
423	286		(2) the estimated amount of interest and sinking fund
424	287		balances and the estimated amount of maintenance and operation or
425	288		general fund balances remaining at the end of the current fiscal
426	289		year that are not encumbered with or by corresponding existing debt
427	290		obligation;
428	291		(3) a schedule of the unit's debt obligations showing:
429	292		(A) the amount of principal and interest that
430	293		will be paid to service the unit's debts in the next year from
431	294		property tax revenue, including payments of lawfully incurred
432	295		contractual obligations providing security for the payment of the
433	296		principal of and interest on bonds and other evidences of
434	297		indebtedness issued on behalf of the unit by another political
435	298		subdivision and, if the unit is created under Section 52, Article
436	299		III, or Section 59, Article XVI, Texas Constitution, payments on
437	300		debts that the unit anticipates to incur in the next calendar year;
438	301		(B) the amount by which taxes imposed for debt
439	302		are to be increased because of the unit's anticipated collection
440	303		rate; and
441	304		(C) the total of the amounts listed in Paragraphs
442	305		(A)-(B), less any amount collected in excess of the previous year's
443	306		anticipated collections certified as provided in Subsection (b);
444	307		(4) the amount of additional sales and use tax revenue
445	308		anticipated in calculations under Section 26.041;
446	309		(5) a statement that the adoption of a tax rate equal
447		-	to the no-new-~~taxes~~ [effective] tax rate would result in an
	310	+	to the no-new-revenue [effective] tax rate would result in an
448	311		increase or decrease, as applicable, in the amount of taxes imposed
449	312		by the unit as compared to last year's levy, and the amount of the
450	313		increase or decrease;
451	314		(6) in the year that a taxing unit calculates an
452	315		adjustment under Subsection (i) or (j), a schedule that includes
453	316		the following elements:
454	317		(A) the name of the unit discontinuing the
455	318		department, function, or activity;
456	319		(B) the amount of property tax revenue spent by
457	320		the unit listed under Paragraph (A) to operate the discontinued
458	321		department, function, or activity in the 12 months preceding the
459	322		month in which the calculations required by this chapter are made;
460	323		and
461	324		(C) the name of the unit that operates a distinct
462	325		department, function, or activity in all or a majority of the
463	326		territory of a taxing unit that has discontinued operating the
464	327		distinct department, function, or activity; and
465	328		(7) in the year following the year in which a taxing
466	329		unit raised its rollback tax rate as required by Subsection (j), a
467	330		schedule that includes the following elements:
468	331		(A) the amount of property tax revenue spent by
469	332		the unit to operate the department, function, or activity for which
470	333		the taxing unit raised the rollback tax rate as required by
471	334		Subsection (j) for the 12 months preceding the month in which the
472	335		calculations required by this chapter are made; and
473	336		(B) the amount published by the unit in the
474	337		preceding tax year under Subdivision (6)(B).
475	338		(e-1) The tax rate certification requirements imposed by
476		-	Subsections (d-1) and (d-2) and the notice requirements imposed by
477		-	Subsections (e)(1)-(6) do not apply to a school district.
	339	+	Subsection (d-2) and the notice requirements imposed by Subsections
	340	+	(e)(1)-(6) do not apply to a school district.
	341	+	(e-2) By August 7 or as soon thereafter as practicable, the
	342	+	chief appraiser of each appraisal district shall deliver by regular
	343	+	mail or e-mail to each owner of property located in the appraisal
	344	+	district a notice that the estimated amount of taxes to be imposed
	345	+	on the owner's property by each taxing unit in which the property is
	346	+	located may be found in the property tax database maintained by the
	347	+	appraisal district under Section 26.17. The notice must include:
	348	+	(1) the following statement:
	349	+	"PROPOSED (tax year) PROPERTY TAX BILL INFORMATION
	350	+	"Information concerning the property taxes that may be
	351	+	imposed on your property by local taxing units, the dates and
	352	+	locations of any public hearings on the tax rates of the taxing
	353	+	units, and the dates and locations of meetings of the governing
	354	+	bodies of the taxing units to vote on the tax rates, together with
	355	+	other important property tax information, may be found at the
	356	+	website listed below:
	357	+	"(address of the Internet website at which the information
	358	+	may be found).";
	359	+	(2) a statement that the property owner may request
	360	+	from the county assessor-collector contact information for the
	361	+	assessor for each taxing unit in which the property is located, who
	362	+	must provide the information described by this subsection to the
	363	+	owner on request; and
	364	+	(3) the address and telephone number of the county
	365	+	assessor-collector.
	366	+	(e-3) The heading of the statement described by Subsection
	367	+	(e-2)(1) must be in bold, capital letters in typeset larger than
	368	+	that used in the other provisions of the notice.
	369	+	(e-4) The comptroller may adopt rules regarding the format
	370	+	and delivery of the notice required by Subsection (e-2).
478	371		(f) If as a result of consolidation of taxing units a taxing
479	372		unit includes territory that was in two or more taxing units in the
480	373		preceding year, the amount of taxes imposed in each in the preceding
481		-	year is combined for purposes of calculating the no-new-~~taxes~~
	374	+	year is combined for purposes of calculating the no-new-revenue
482	375		[effective] and rollback tax rates under this section.
483		-	(h-1) Notwithstanding Subsection (h), the assessor may not
484		-	certify an anticipated collection rate under Subsection (b) that is
485		-	lower than the lowest actual collection rate in the preceding three
486		-	years.
	376	+	(g) A person who owns taxable property is entitled to an
	377	+	injunction prohibiting the taxing unit in which the property is
	378	+	taxable from adopting a tax rate if the assessor or designated
	379	+	officer or employee of the unit, the chief appraiser of the
	380	+	applicable appraisal district, or the taxing unit, as applicable,
	381	+	has not complied with the computation, [or] publication, or posting
	382	+	requirements of this section or Section 26.17 or 26.18 [and the
	383	+	failure to comply was not in good faith].
487	384		(i) This subsection applies to a taxing unit that has agreed
488	385		by written contract to transfer a distinct department, function, or
489	386		activity to another taxing unit and discontinues operating that
490	387		distinct department, function, or activity if the operation of that
491	388		department, function, or activity in all or a majority of the
492	389		territory of the taxing unit is continued by another existing
493	390		taxing unit or by a new taxing unit. The rollback tax rate of a
494	391		taxing unit to which this subsection applies in the first tax year
495	392		in which a budget is adopted that does not allocate revenue to the
496	393		discontinued department, function, or activity is calculated as
497	394		otherwise provided by this section, except that last year's levy
498		-	used to calculate the no-new-~~taxes~~ [effective] maintenance and
	395	+	used to calculate the no-new-revenue [effective] maintenance and
499	396		operations rate of the unit is reduced by the amount of maintenance
500	397		and operations tax revenue spent by the taxing unit to operate the
501	398		department, function, or activity for the 12 months preceding the
502	399		month in which the calculations required by this chapter are made
503	400		and in which the unit operated the discontinued department,
504	401		function, or activity. If the unit did not operate that department,
505	402		function, or activity for the full 12 months preceding the month in
506	403		which the calculations required by this chapter are made, the unit
507		-	shall reduce last year's levy used for calculating the ~~no-new-taxes~~
508		-	[effective] maintenance and operations rate of the ~~unit by the~~
509		-	amount of the revenue spent in the last full fiscal year ~~in which~~
510		-	the unit operated the discontinued department, function, or
511		-	activity.
	404	+	shall reduce last year's levy used for calculating the
	405	+	no-new-revenue [effective] maintenance and operations rate of the
	406	+	unit by the amount of the revenue spent in the last full fiscal year
	407	+	in which the unit operated the discontinued department, function,
	408	+	or activity.
512	409		(j) This subsection applies to a taxing unit that had agreed
513	410		by written contract to accept the transfer of a distinct
514	411		department, function, or activity from another taxing unit and
515	412		operates a distinct department, function, or activity if the
516	413		operation of a substantially similar department, function, or
517	414		activity in all or a majority of the territory of the taxing unit
518	415		has been discontinued by another taxing unit, including a dissolved
519	416		taxing unit. The rollback tax rate of a taxing unit to which this
520	417		subsection applies in the first tax year after the other taxing unit
521	418		discontinued the substantially similar department, function, or
522	419		activity in which a budget is adopted that allocates revenue to the
523	420		department, function, or activity is calculated as otherwise
524	421		provided by this section, except that last year's levy used to
525		-	calculate the no-new-taxes [effective] maintenance and operations
526		-	rate of the unit is increased by the amount of maintenance and
527		-	operations tax revenue spent by the taxing unit that discontinued
528		-	operating the substantially similar department, function, or
529		-	activity to operate that department, function, or activity for the
530		-	12 months preceding the month in which the calculations required by
531		-	this chapter are made and in which the unit operated the
532		-	discontinued department, function, or activity. If the unit did
533		-	not operate the discontinued department, function, or activity for
534		-	the full 12 months preceding the month in which the calculations
535		-	required by this chapter are made, the unit may increase last year's
536		-	levy used to calculate the no-new-taxes [effective] maintenance and
537		-	operations rate by an amount not to exceed the amount of property
538		-	tax revenue spent by the discontinuing unit to operate the
539		-	discontinued department, function, or activity in the last full
540		-	fiscal year in which the discontinuing unit operated the
541		-	department, function, or activity.
542		-	SECTION 21. Section 26.041, Tax Code, is amended by
543		-	amending Subsections (a), (b), (c), (e), (g), and (h) and adding
544		-	Subsection (c-1) to read as follows:
	422	+	calculate the no-new-revenue [effective] maintenance and
	423	+	operations rate of the unit is increased by the amount of
	424	+	maintenance and operations tax revenue spent by the taxing unit
	425	+	that discontinued operating the substantially similar department,
	426	+	function, or activity to operate that department, function, or
	427	+	activity for the 12 months preceding the month in which the
	428	+	calculations required by this chapter are made and in which the unit
	429	+	operated the discontinued department, function, or activity. If
	430	+	the unit did not operate the discontinued department, function, or
	431	+	activity for the full 12 months preceding the month in which the
	432	+	calculations required by this chapter are made, the unit may
	433	+	increase last year's levy used to calculate the no-new-revenue
	434	+	[effective] maintenance and operations rate by an amount not to
	435	+	exceed the amount of property tax revenue spent by the
	436	+	discontinuing unit to operate the discontinued department,
	437	+	function, or activity in the last full fiscal year in which the
	438	+	discontinuing unit operated the department, function, or activity.
	439	+	SECTION 12. Sections 26.041(a), (b), (c), (e), (g), and
	440	+	(h), Tax Code, are amended to read as follows:
545	441		(a) In the first year in which an additional sales and use
546		-	tax is required to be collected, the no-new-~~taxes~~ [effective] tax
	442	+	tax is required to be collected, the no-new-revenue [effective] tax
547	443		rate and rollback tax rate for the unit are calculated according to
548	444		the following formulas:
549		-	NO-NEW-~~TAXES~~ [EFFECTIVE] TAX RATE = [(LAST YEAR'S ~~LEVY~~
550		-	- LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
	445	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
	446	+	LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
551	447		PROPERTY VALUE)] - SALES TAX GAIN RATE
552	448		and
553		-	ROLLBACK TAX RATE = (NO-NEW-~~TAXES~~ [EFFECTIVE]
554		-	MAINTENANCE AND OPERATIONS RATE x 1.~~05 [1.~~08]) +
555		-	~~CURRENT DEBT~~ RATE - SALES TAX GAIN RATE
	449	+	ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE]
	450	+	MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
	451	+	RATE - SALES TAX GAIN RATE
556	452		where "sales tax gain rate" means a number expressed in dollars per
557	453		$100 of taxable value, calculated by dividing the revenue that will
558	454		be generated by the additional sales and use tax in the following
559	455		year as calculated under Subsection (d) [of this section] by the
560	456		current total value.
561	457		(b) Except as provided by Subsections (a) and (c) [of this
562	458		section], in a year in which a taxing unit imposes an additional
563		-	sales and use tax the rollback tax rate for the unit is calculated
	459	+	sales and use tax, the rollback tax rate for the unit is calculated
564	460		according to the following formula, regardless of whether the unit
565	461		levied a property tax in the preceding year:
566	462		ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND
567		-	OPERATIONS EXPENSE x 1.~~05 [1.~~08]) / ([TOTAL] CURRENT
568		-	~~TOTAL~~ VALUE - NEW PROPERTY VALUE)] + (CURRENT DEBT RATE
569		-	- SALES TAX REVENUE RATE)
	463	+	OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL
	464	+	VALUE - NEW PROPERTY VALUE)] + (CURRENT DEBT RATE -
	465	+	SALES TAX REVENUE RATE)
570	466		where "last year's maintenance and operations expense" means the
571	467		amount spent for maintenance and operations from property tax and
572	468		additional sales and use tax revenues in the preceding year, and
573	469		"sales tax revenue rate" means a number expressed in dollars per
574	470		$100 of taxable value, calculated by dividing the revenue that will
575	471		be generated by the additional sales and use tax in the current year
576	472		as calculated under Subsection (d) [of this section] by the current
577	473		total value.
578	474		(c) In a year in which a taxing unit that has been imposing
579	475		an additional sales and use tax ceases to impose an additional sales
580		-	and use tax the no-new-~~taxes~~ [effective] tax rate and rollback ~~tax~~
581		-	rate for the unit are calculated according to the following
	476	+	and use tax, the no-new-revenue [effective] tax rate and rollback
	477	+	tax rate for the unit are calculated according to the following
582	478		formulas:
583		-	NO-NEW-~~TAXES~~ [EFFECTIVE] TAX RATE = [(LAST YEAR'S ~~LEVY~~
584		-	- LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
	479	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
	480	+	LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
585	481		PROPERTY VALUE)] + SALES TAX LOSS RATE
586	482		and
587	483		ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND
588		-	OPERATIONS EXPENSE x 1.~~05 [1.~~08]) / ([TOTAL] CURRENT
589		-	~~TOTAL~~ VALUE - NEW PROPERTY VALUE)] + CURRENT DEBT RATE
	484	+	OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL
	485	+	VALUE - NEW PROPERTY VALUE)] + CURRENT DEBT RATE
590	486		where "sales tax loss rate" means a number expressed in dollars per
591	487		$100 of taxable value, calculated by dividing the amount of sales
592	488		and use tax revenue generated in the last four quarters for which
593	489		the information is available by the current total value and "last
594	490		year's maintenance and operations expense" means the amount spent
595	491		for maintenance and operations from property tax and additional
596	492		sales and use tax revenues in the preceding year.
597		-	(c-1) Notwithstanding any other provision of this section,
598		-	the governing body may direct the designated officer or employee to
599		-	substitute "1.08" for "1.05" in the calculation of the rollback tax
600		-	rate if any part of the taxing unit is located in an area declared a
601		-	disaster area during the current tax year by the governor or by the
602		-	president of the United States.
603	493		(e) If a city that imposes an additional sales and use tax
604	494		receives payments under the terms of a contract executed before
605	495		January 1, 1986, in which the city agrees not to annex certain
606	496		property or a certain area and the owners or lessees of the property
607	497		or of property in the area agree to pay at least annually to the city
608	498		an amount determined by reference to all or a percentage of the
609	499		property tax rate of the city and all or a part of the value of the
610	500		property subject to the agreement or included in the area subject to
611	501		the agreement, the governing body, by order adopted by a majority
612	502		vote of the governing body, may direct the designated officer or
613		-	employee to add to the no-new-~~taxes~~ [effective] and rollback tax
	503	+	employee to add to the no-new-revenue [effective] and rollback tax
614	504		rates the amount that, when applied to the total taxable value
615	505		submitted to the governing body, would produce an amount of taxes
616	506		equal to the difference between the total amount of payments for the
617	507		tax year under contracts described by this subsection under the
618	508		rollback tax rate calculated under this section and the total
619	509		amount of payments for the tax year that would have been obligated
620	510		to the city if the city had not adopted an additional sales and use
621	511		tax.
622	512		(g) If the rate of the additional sales and use tax is
623	513		increased, the designated officer or employee shall make two
624	514		projections, in the manner provided by Subsection (d) [of this
625	515		section], of the revenue generated by the additional sales and use
626	516		tax in the following year. The first projection must take into
627	517		account the increase and the second projection must not take into
628		-	account the increase. The officer or employee shall then subtract
629		-	the amount of the result of the second projection from the amount of
630		-	the result of the first projection to determine the revenue
	518	+	account the increase. The designated officer or employee shall
	519	+	then subtract the amount of the result of the second projection from
	520	+	the amount of the result of the first projection to determine the
	521	+	revenue generated as a result of the increase in the additional
	522	+	sales and use tax. In the first year in which an additional sales
	523	+	and use tax is increased, the no-new-revenue [effective] tax rate
	524	+	for the unit is the no-new-revenue [effective] tax rate before the
	525	+	increase minus a number the numerator of which is the revenue
631	526		generated as a result of the increase in the additional sales and
632		-	use tax. In the first year in which an additional sales and use tax
633		-	is increased, the no-new-taxes [effective] tax rate for the unit is
634		-	the no-new-taxes [effective] tax rate before the increase minus a
635		-	number the numerator of which is the revenue generated as a result
636		-	of the increase in the additional sales and use tax, as determined
637		-	under this subsection, and the denominator of which is the current
638		-	total value minus the new property value.
	527	+	use tax, as determined under this subsection, and the denominator
	528	+	of which is the current total value minus the new property value.
639	529		(h) If the rate of the additional sales and use tax is
640	530		decreased, the designated officer or employee shall make two
641	531		projections, in the manner provided by Subsection (d) [of this
642	532		section], of the revenue generated by the additional sales and use
643	533		tax in the following year. The first projection must take into
644	534		account the decrease and the second projection must not take into
645		-	account the decrease. The officer or employee shall ~~then subtract~~
646		-	the amount of the result of the first projection from ~~the amount of~~
647		-	the result of the second projection to determine the ~~revenue lost as~~
648		-	a result of the decrease in the additional sales and ~~use tax. In the~~
649		-	first year in which an additional sales and use tax ~~is decreased,~~
650		-	the no-new-~~taxes~~ [effective] tax rate for the unit ~~is the~~
651		-	no-new-~~taxes~~ [effective] tax rate before the decrease plus ~~a number~~
652		-	the numerator of which is the revenue lost as a result of ~~the~~
653		-	decrease in the additional sales and use tax, as determined ~~under~~
654		-	this subsection, and the denominator of which is the current ~~total~~
655		-	value minus the new property value.
656		-	SECTION 22. The heading to Section 26.043, Tax Code, is
	535	+	account the decrease. The designated officer or employee shall
	536	+	then subtract the amount of the result of the first projection from
	537	+	the amount of the result of the second projection to determine the
	538	+	revenue lost as a result of the decrease in the additional sales and
	539	+	use tax. In the first year in which an additional sales and use tax
	540	+	is decreased, the no-new-revenue [effective] tax rate for the unit
	541	+	is the no-new-revenue [effective] tax rate before the decrease plus
	542	+	a number the numerator of which is the revenue lost as a result of
	543	+	the decrease in the additional sales and use tax, as determined
	544	+	under this subsection, and the denominator of which is the current
	545	+	total value minus the new property value.
	546	+	SECTION 13. The heading to Section 26.043, Tax Code, is
657	547		amended to read as follows:
658		-	Sec. 26.043. ROLLBACK AND NO-NEW-~~TAXES~~ [EFFECTIVE] TAX
	548	+	Sec. 26.043. ROLLBACK AND NO-NEW-REVENUE [EFFECTIVE] TAX
659	549		RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
660		-	SECTION 23. Sections 26.043(a) and (b), Tax Code, are
	550	+	SECTION 14. Sections 26.043(a) and (b), Tax Code, are
661	551		amended to read as follows:
662	552		(a) In the tax year in which a city has set an election on
663	553		the question of whether to impose a local sales and use tax under
664	554		Subchapter H, Chapter 453, Transportation Code, the officer or
665	555		employee designated to make the calculations provided by Section
666	556		26.04 may not make those calculations until the outcome of the
667	557		election is determined. If the election is determined in favor of
668	558		the imposition of the tax, the representative shall subtract from
669		-	the city's rollback and no-new-~~taxes~~ [effective] tax rates the
	559	+	the city's rollback and no-new-revenue [effective] tax rates the
670	560		amount that, if applied to the city's current total value, would
671	561		impose an amount equal to the amount of property taxes budgeted in
672	562		the current tax year to pay for expenses related to mass transit
673	563		services.
674	564		(b) In a tax year to which this section applies, a reference
675		-	in this chapter to the city's no-new-taxes [effective] or rollback
676		-	tax rate refers to that rate as adjusted under this section.
677		-	SECTION 24. The heading to Section 26.044, Tax Code, is
	565	+	in this chapter to the city's no-new-revenue [effective] or
	566	+	rollback tax rate refers to that rate as adjusted under this
	567	+	section.
	568	+	SECTION 15. The heading to Section 26.044, Tax Code, is
678	569		amended to read as follows:
679		-	Sec. 26.044. NO-NEW-~~TAXES~~ [EFFECTIVE] TAX RATE TO PAY FOR
	570	+	Sec. 26.044. NO-NEW-REVENUE [EFFECTIVE] TAX RATE TO PAY FOR
680	571		STATE CRIMINAL JUSTICE MANDATE.
681		-	SECTION 25. Sections 26.044(a), (b), and (c), Tax Code, are
	572	+	SECTION 16. Sections 26.044(a), (b), and (c), Tax Code, are
682	573		amended to read as follows:
683	574		(a) The first time that a county adopts a tax rate after
684	575		September 1, 1991, in which the state criminal justice mandate
685		-	applies to the county, the no-new-~~taxes~~ [effective] maintenance ~~and~~
686		-	operation rate for the county is increased by the rate ~~calculated~~
687		-	according to the following formula:
	576	+	applies to the county, the no-new-revenue [effective] maintenance
	577	+	and operation rate for the county is increased by the rate
	578	+	calculated according to the following formula:
688	579		(State Criminal Justice Mandate) / (Current Total
689	580		Value - New Property Value)
690	581		(b) In the second and subsequent years that a county adopts
691	582		a tax rate, if the amount spent by the county for the state criminal
692		-	justice mandate increased over the previous year, the ~~no-new-taxes~~
693		-	[effective] maintenance and operation rate for the ~~county is~~
694		-	increased by the rate calculated according to the ~~following~~
695		-	formula:
	583	+	justice mandate increased over the previous year, the
	584	+	no-new-revenue [effective] maintenance and operation rate for the
	585	+	county is increased by the rate calculated according to the
	586	+	following formula:
696	587		(This Year's State Criminal Justice Mandate - Previous
697	588		Year's State Criminal Justice Mandate) / (Current
698	589		Total Value - New Property Value)
699	590		(c) The county shall include a notice of the increase in the
700		-	no-new-~~taxes~~ [effective] maintenance and operation rate provided
	591	+	no-new-revenue [effective] maintenance and operation rate provided
701	592		by this section, including a description and amount of the state
702	593		criminal justice mandate, in the information published under
703	594		Section 26.04(e) and Section 26.06(b) [of this code].
704		-	SECTION 26. Sections 26.0441(a), (b), and (c), Tax Code,
	595	+	SECTION 17. Sections 26.0441(a), (b), and (c), Tax Code,
705	596		are amended to read as follows:
706	597		(a) In the first tax year in which a taxing unit adopts a tax
707	598		rate after January 1, 2000, and in which the enhanced minimum
708	599		eligibility standards for indigent health care established under
709	600		Section 61.006, Health and Safety Code, apply to the taxing unit,
710		-	the no-new-~~taxes~~ [effective] maintenance and operations rate for
	601	+	the no-new-revenue [effective] maintenance and operations rate for
711	602		the taxing unit is increased by the rate computed according to the
712	603		following formula:
713	604		Amount of Increase = Enhanced Indigent Health Care
714	605		Expenditures / (Current Total Value - New Property
715	606		Value)
716	607		(b) In each subsequent tax year, if the taxing unit's
717	608		enhanced indigent health care expenses exceed the amount of those
718		-	expenses for the preceding year, the no-new-~~taxes~~ [effective]
	609	+	expenses for the preceding year, the no-new-revenue [effective]
719	610		maintenance and operations rate for the taxing unit is increased by
720	611		the rate computed according to the following formula:
721	612		Amount of Increase = (Current Tax Year's Enhanced
722	613		Indigent Health Care Expenditures - Preceding Tax
723	614		Year's Indigent Health Care Expenditures) / (Current
724	615		Total Value - New Property Value)
725	616		(c) The taxing unit shall include a notice of the increase
726		-	in its no-new-~~taxes~~ [effective] maintenance and operations rate
	617	+	in its no-new-revenue [effective] maintenance and operations rate
727	618		provided by this section, including a brief description and the
728	619		amount of the enhanced indigent health care expenditures, in the
729	620		information published under Section 26.04(e) and, if applicable,
730	621		Section 26.06(b).
731		-	SECTION 27. Section 26.05, Tax Code, is amended by amending
732		-	Subsections (a), (b), (c), (d), and (g) and adding Subsection (e-1)
733		-	to read as follows:
734		-	(a) The governing body of each taxing unit[, before the
735		-	later of September 30 or the 60th day after the date the certified
736		-	appraisal roll is received by the taxing unit,] shall adopt a tax
737		-	rate for the current tax year and shall notify the assessor for the
738		-	unit of the rate adopted. The governing body must adopt a tax rate
739		-	before the later of September 30 or the 60th day after the date the
740		-	certified appraisal roll is received by the taxing unit, except
741		-	that the governing body must adopt a tax rate that exceeds the
742		-	rollback tax rate before August 15. The tax rate consists of two
743		-	components, each of which must be approved separately. The
744		-	components are:
745		-	(1) for a taxing unit other than a school district, the
746		-	rate that, if applied to the total taxable value, will impose the
747		-	total amount published under Section 26.04(e)(3)(C), less any
748		-	amount of additional sales and use tax revenue that will be used to
749		-	pay debt service, or, for a school district, the rate calculated
750		-	under Section 44.004(c)(5)(A)(ii)(b), Education Code; and
751		-	(2) the rate that, if applied to the total taxable
752		-	value, will impose the amount of taxes needed to fund maintenance
753		-	and operation expenditures of the unit for the next year.
	622	+	SECTION 18. Section 26.05, Tax Code, is amended by amending
	623	+	Subsections (b), (c), (d), (e), and (g) and adding Subsections
	624	+	(d-1) and (d-2) to read as follows:
754	625		(b) A taxing unit may not impose property taxes in any year
755	626		until the governing body has adopted a tax rate for that year, and
756	627		the annual tax rate must be set by ordinance, resolution, or order,
757	628		depending on the method prescribed by law for adoption of a law by
758	629		the governing body. The vote on the ordinance, resolution, or order
759	630		setting the tax rate must be separate from the vote adopting the
760	631		budget. For a taxing unit other than a school district, the vote on
761	632		the ordinance, resolution, or order setting a tax rate that exceeds
762		-	the no-new-~~taxes~~ [effective] tax rate must be a record vote, and at
763		-	least 60 percent of the members of the governing body must vote in
764		-	favor of the ordinance, resolution, or order. For a school
	633	+	the no-new-revenue [effective] tax rate must be a record vote, and
	634	+	at least 60 percent of the members of the governing body must vote
	635	+	in favor of the ordinance, resolution, or order. For a school
765	636		district, the vote on the ordinance, resolution, or order setting a
766		-	tax rate that exceeds the sum of the no-new-~~taxes~~ [effective]
	637	+	tax rate that exceeds the sum of the no-new-revenue [effective]
767	638		maintenance and operations tax rate of the district as determined
768	639		under Section 26.08(i) and the district's current debt rate must be
769	640		a record vote, and at least 60 percent of the members of the
770	641		governing body must vote in favor of the ordinance, resolution, or
771	642		order. A motion to adopt an ordinance, resolution, or order setting
772		-	a tax rate that exceeds the no-new-taxes [effective] tax rate must
773		-	be made in the following form: "I move that the property tax rate be
774		-	increased by the adoption of a tax rate of (specify tax rate), which
775		-	is effectively a (insert percentage by which the proposed tax rate
776		-	exceeds the no-new-taxes [effective] tax rate) percent increase in
777		-	the tax rate." If the ordinance, resolution, or order sets a tax
778		-	rate that, if applied to the total taxable value, will impose an
779		-	amount of taxes to fund maintenance and operation expenditures of
780		-	the taxing unit that exceeds the amount of taxes imposed for that
781		-	purpose in the preceding year, the taxing unit must:
	643	+	a tax rate that exceeds the no-new-revenue [effective] tax rate
	644	+	must be made in the following form: "I move that the property tax
	645	+	rate be increased by the adoption of a tax rate of (specify tax
	646	+	rate), which is effectively a (insert percentage by which the
	647	+	proposed tax rate exceeds the no-new-revenue [effective] tax rate)
	648	+	percent increase in the tax rate." If the ordinance, resolution, or
	649	+	order sets a tax rate that, if applied to the total taxable value,
	650	+	will impose an amount of taxes to fund maintenance and operation
	651	+	expenditures of the taxing unit that exceeds the amount of taxes
	652	+	imposed for that purpose in the preceding year, the taxing unit
	653	+	must:
782	654		(1) include in the ordinance, resolution, or order in
783	655		type larger than the type used in any other portion of the document:
784	656		(A) the following statement: "THIS TAX RATE WILL
785	657		RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
786	658		TAX RATE."; and
787		-	(B) if the tax rate exceeds the no-new-~~taxes~~
	659	+	(B) if the tax rate exceeds the no-new-revenue
788	660		[effective] maintenance and operations rate, the following
789	661		statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
790		-	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-~~TAXES~~
	662	+	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE
791	663		[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
792	664		TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
793	665		APPROXIMATELY $(Insert amount)."; and
794	666		(2) include on the home page of any Internet website
795	667		operated by the unit:
796	668		(A) the following statement: "(Insert name of
797	669		unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE
798	670		AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
799		-	(B) if the tax rate exceeds the no-new-~~taxes~~
	671	+	(B) if the tax rate exceeds the no-new-revenue
800	672		[effective] maintenance and operations rate, the following
801	673		statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
802		-	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-~~TAXES~~
	674	+	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE
803	675		[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
804	676		TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
805	677		APPROXIMATELY $(Insert amount)."
806	678		(c) If the governing body of a taxing unit does not adopt a
807	679		tax rate before the date required by Subsection (a), the tax rate
808	680		for the taxing unit for that tax year is the lower of the
809		-	no-new-~~taxes~~ [effective] tax rate calculated for that tax year or
	681	+	no-new-revenue [effective] tax rate calculated for that tax year or
810	682		the tax rate adopted by the taxing unit for the preceding tax year.
811	683		A tax rate established by this subsection is treated as an adopted
812	684		tax rate. Before the fifth day after the establishment of a tax
813	685		rate by this subsection, the governing body of the taxing unit must
814	686		ratify the applicable tax rate in the manner required by Subsection
815	687		(b).
816	688		(d) The governing body of a taxing unit other than a school
817	689		district may not adopt a tax rate that exceeds the lower of the
818		-	rollback tax rate or the no-new-~~taxes~~ [effective] tax rate
	690	+	rollback tax rate or the no-new-revenue [effective] tax rate
819	691		calculated as provided by this chapter until the governing body has
820	692		held two public hearings on the proposed tax rate and has otherwise
821	693		complied with Section 26.06 and Section 26.065. The governing body
822	694		of a taxing unit shall reduce a tax rate set by law or by vote of the
823		-	electorate to the lower of the rollback tax rate or the no-new-taxes
824		-	[effective] tax rate and may not adopt a higher rate unless it first
825		-	complies with Section 26.06.
826		-	(e-1) The governing body of a taxing unit that imposes an
827		-	additional sales and use tax may not adopt the component of the tax
828		-	rate of the unit described by Subsection (a)(1) of this section
829		-	until the chief financial officer or the auditor for the unit
830		-	submits to the governing body of the unit a written certification
831		-	that the amount of additional sales and use tax revenue that will be
832		-	used to pay debt service has been deducted from the total amount
833		-	published under Section 26.04(e)(3)(C) as required by Subsection
834		-	(a)(1) of this section. The comptroller shall adopt rules
835		-	governing the form of the certification required by this subsection
836		-	and the manner in which it is required to be submitted.
	695	+	electorate to the lower of the rollback tax rate or the
	696	+	no-new-revenue [effective] tax rate and may not adopt a higher rate
	697	+	unless it first complies with Section 26.06.
	698	+	(d-1) The governing body of a taxing unit may not hold a
	699	+	public hearing on a proposed tax rate or a public meeting to adopt a
	700	+	tax rate until the 14th day after the date the officer or employee
	701	+	designated by the governing body of the unit to calculate the
	702	+	no-new-revenue tax rate and the rollback tax rate for the unit
	703	+	complies with Section 26.17.
	704	+	(d-2) Notwithstanding Subsection (a), the governing body of
	705	+	a taxing unit other than a school district may not adopt a tax rate
	706	+	until:
	707	+	(1) the chief appraiser of each appraisal district in
	708	+	which the taxing unit participates has:
	709	+	(A) delivered the notice required by Section
	710	+	26.04(e-2); and
	711	+	(B) incorporated the tax rate calculation forms
	712	+	submitted to the appraisal district under Section 26.17(d)(2) by
	713	+	the designated officer or employee of the taxing unit into the
	714	+	property tax database maintained by the chief appraiser and made
	715	+	them available to the public;
	716	+	(2) the designated officer or employee of the taxing
	717	+	unit has entered in the property tax database maintained by the
	718	+	chief appraiser the information described by Section 26.17(b) for
	719	+	the current tax year; and
	720	+	(3) the taxing unit has posted the information
	721	+	described by Section 26.18 on the Internet website used by the
	722	+	taxing unit for that purpose.
	723	+	(e) A person who owns taxable property is entitled to an
	724	+	injunction restraining the collection of taxes by a taxing unit in
	725	+	which the property is taxable if the taxing unit has not complied
	726	+	with the requirements of this section or Section 26.04 [and the
	727	+	failure to comply was not in good faith]. An action to enjoin the
	728	+	collection of taxes must be filed not later than the 15th day after
	729	+	the date the taxing unit adopts a tax rate. A property owner is not
	730	+	required to pay the taxes imposed by a taxing unit on the owner's
	731	+	property while an action filed by the property owner to enjoin the
	732	+	collection of taxes imposed by the taxing unit on the owner's
	733	+	property is pending. If the property owner pays the taxes and
	734	+	subsequently prevails in the action, the property owner is entitled
	735	+	to a refund of the taxes paid, together with reasonable attorney's
	736	+	fees and court costs. The property owner is not required to apply
	737	+	to the collector for the taxing unit to receive the refund [prior to
	738	+	the date a taxing unit delivers substantially all of its tax bills].
837	739		(g) Notwithstanding Subsection (a), the governing body of a
838	740		school district that elects to adopt a tax rate before the adoption
839	741		of a budget for the fiscal year that begins in the current tax year
840	742		may adopt a tax rate for the current tax year before receipt of the
841	743		certified appraisal roll for the school district if the chief
842	744		appraiser of the appraisal district in which the school district
843	745		participates has certified to the assessor for the school district
844	746		an estimate of the taxable value of property in the school district
845	747		as provided by Section 26.01(e). If a school district adopts a tax
846		-	rate under this subsection, the no-new-~~taxes~~ [effective] tax rate
	748	+	rate under this subsection, the no-new-revenue [effective] tax rate
847	749		and the rollback tax rate of the district shall be calculated based
848	750		on the certified estimate of taxable value.
849		-	SECTION 28. Section 26.052(e), Tax Code, is amended to read
850		-	as follows:
	751	+	SECTION 19. Sections 26.052(c) and (e), Tax Code, are
	752	+	amended to read as follows:
	753	+	(c) A taxing unit to which this section applies may provide
	754	+	public notice of its proposed tax rate in one [either] of the
	755	+	following methods not later than the seventh day before the date on
	756	+	which the tax rate is adopted:
	757	+	(1) mailing a notice of the proposed tax rate to each
	758	+	owner of taxable property in the taxing unit; [or]
	759	+	(2) publishing notice of the proposed tax rate in the
	760	+	legal notices section of a newspaper having general circulation in
	761	+	the taxing unit; or
	762	+	(3) posting notice of the proposed tax rate
	763	+	prominently on the home page of the Internet website maintained by
	764	+	the taxing unit, if applicable.
851	765		(e) Public notice provided under Subsection (c) must
852	766		specify:
853	767		(1) the tax rate that the governing body proposes to
854	768		adopt;
855	769		(2) the date, time, and location of the meeting of the
856	770		governing body of the taxing unit at which the governing body will
857	771		consider adopting the proposed tax rate; and
858	772		(3) if the proposed tax rate for the taxing unit
859		-	exceeds the unit's no-new-taxes [effective] tax rate calculated as
860		-	provided by Section 26.04, a statement substantially identical to
861		-	the following: "The proposed tax rate is a tax increase and would
862		-	increase total taxes in (name of taxing unit) by (percentage by
863		-	which the proposed tax rate exceeds the no-new-taxes [effective]
864		-	tax rate)."
865		-	SECTION 29. Section 26.06, Tax Code, is amended by amending
866		-	Subsections (b), (d), and (e) and adding Subsections (b-1), (b-2),
867		-	(b-3), and (b-4) to read as follows:
	773	+	exceeds the unit's no-new-revenue [effective] tax rate calculated
	774	+	as provided by Section 26.04, a statement substantially identical
	775	+	to the following: "The proposed tax rate would increase total taxes
	776	+	in (name of taxing unit) by (percentage by which the proposed tax
	777	+	rate exceeds the no-new-revenue [effective] tax rate)."
	778	+	SECTION 20. Sections 26.06(b), (c), (d), and (e), Tax Code,
	779	+	are amended to read as follows:
868	780		(b) The notice of a public hearing may not be smaller than
869	781		one-quarter page of a standard-size or a tabloid-size newspaper,
870	782		and the headline on the notice must be in 24-point or larger type.
871		-	[The notice must contain a statement in the following form:
872		-	["NOTICE OF PUBLIC HEARING ON TAX INCREASE
873		-	["The (name of the taxing unit) will hold two public hearings
	783	+	The notice must contain a statement in the following form:
	784	+	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
	785	+	"The (name of the taxing unit) will hold two public hearings
874	786		on a proposal to increase total tax revenues from properties on the
875	787		tax roll in the preceding tax year by (percentage by which proposed
876		-	tax rate exceeds lower of rollback tax rate or effective tax rate
877		-	calculated under this chapter) percent. Your individual taxes may
878		-	increase at a greater or lesser rate, or even decrease, depending on
879		-	the change in the taxable value of your property in relation to the
880		-	change in taxable value of all other property and the tax rate that
881		-	is adopted.
882		-	["The first public hearing will be held on (date and time) at
	788	+	tax rate exceeds lower of rollback tax rate or no-new-revenue
	789	+	[effective] tax rate calculated under this chapter) percent. Your
	790	+	individual taxes may increase at a greater or lesser rate, or even
	791	+	decrease, depending on the tax rate that is adopted and on the
	792	+	change in the taxable value of your property in relation to the
	793	+	change in taxable value of all other property [and the tax rate that
	794	+	is adopted]. The change in the taxable value of your property in
	795	+	relation to the change in the taxable value of all other property
	796	+	determines the distribution of the tax burden among all property
	797	+	owners.
	798	+	"The first public hearing will be held on (date and time) at
883	799		(meeting place).
884		-	["The second public hearing will be held on (date and time) at
	800	+	"The second public hearing will be held on (date and time) at
885	801		(meeting place).
886		-	["(Names of all members of the governing body, showing how
	802	+	"(Names of all members of the governing body, showing how
887	803		each voted on the proposal to consider the tax increase or, if one
888	804		or more were absent, indicating the absences.)
889		-	["The average taxable value of a residence homestead in (name
	805	+	"The average taxable value of a residence homestead in (name
890	806		of taxing unit) last year was $____ (average taxable value of a
891	807		residence homestead in the taxing unit for the preceding tax year,
892	808		disregarding residence homestead exemptions available only to
893	809		disabled persons or persons 65 years of age or older). Based on
894	810		last year's tax rate of $____ (preceding year's adopted tax rate)
895	811		per $100 of taxable value, the amount of taxes imposed last year on
896	812		the average home was $____ (tax on average taxable value of a
897	813		residence homestead in the taxing unit for the preceding tax year,
898	814		disregarding residence homestead exemptions available only to
899	815		disabled persons or persons 65 years of age or older).
900		-	["The average taxable value of a residence homestead in (name
	816	+	"The average taxable value of a residence homestead in (name
901	817		of taxing unit) this year is $____ (average taxable value of a
902	818		residence homestead in the taxing unit for the current tax year,
903	819		disregarding residence homestead exemptions available only to
904	820		disabled persons or persons 65 years of age or older). If the
905		-	governing body adopts the effective tax rate for ~~this year of $____~~
906		-	(effective tax rate) per $100 ~~of taxable value, the amount of taxes~~
907		-	imposed this year on the ~~average home would be $____ (tax on average~~
908		-	taxable value of a ~~residence homestead in the taxing unit for the~~
909		-	current tax year, ~~disregarding residence homestead exemptions~~
910		-	available only to ~~disabled persons or persons 65 years of age or~~
911		-	older).
912		-	["If the governing body adopts the proposed tax rate of $____
	821	+	governing body adopts the no-new-revenue [effective] tax rate for
	822	+	this year of $____ (no-new-revenue [effective] tax rate) per $100
	823	+	of taxable value, the amount of taxes imposed this year on the
	824	+	average home would be $____ (tax on average taxable value of a
	825	+	residence homestead in the taxing unit for the current tax year,
	826	+	disregarding residence homestead exemptions available only to
	827	+	disabled persons or persons 65 years of age or older).
	828	+	"If the governing body adopts the proposed tax rate of $____
913	829		(proposed tax rate) per $100 of taxable value, the amount of taxes
914	830		imposed this year on the average home would be $____ (tax on the
915	831		average taxable value of a residence in the taxing unit for the
916	832		current year disregarding residence homestead exemptions available
917	833		only to disabled persons or persons 65 years of age or older).
918		-	["Members of the public are encouraged to attend the hearings
919		-	and express their views."]
920		-	(b-1) If the proposed tax rate exceeds the no-new-taxes tax
921		-	rate and the rollback tax rate of the taxing unit, the notice must
922		-	contain a statement in the following form:
923		-	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
924		-	"PROPOSED TAX RATE $__________per $100
925		-	"NO-NEW-TAXES RATE $__________per $100
926		-	"ROLLBACK TAX RATE $__________per $100
927		-	"The no-new-taxes rate is the tax rate for the (current tax
928		-	year) tax year that will raise the same amount of property tax
929		-	revenue for (name of taxing unit) from the same properties in both
930		-	the (preceding tax year) tax year and the (current tax year) tax
931		-	year.
932		-	"The rollback tax rate is the highest tax rate that (name of
933		-	taxing unit) may adopt without holding an election to ratify the
934		-	rate.
935		-	"The proposed tax rate is greater than the no-new-taxes rate.
936		-	This means that (name of taxing unit) is proposing to increase
937		-	property taxes for the (current tax year) tax year.
938		-	"A public hearing on the proposed tax rate will be held on
939		-	(date and time) at (meeting place).
940		-	"A second public hearing will be held on (date and time) at
941		-	(meeting place).
942		-	"The proposed tax rate is also greater than the rollback tax
943		-	rate. If (name of taxing unit) adopts the proposed tax rate, (name
944		-	of taxing unit) is required to hold an election so that voters may
945		-	accept or reject the proposed tax rate. If a majority of voters
946		-	reject the proposed tax rate, the (name of taxing unit) will be
947		-	required to adopt a new tax rate that is not greater than the
948		-	rollback tax rate. The election will be held on (date of election).
949		-	You may contact the (name of office responsible for administering
950		-	the election) for information about voting locations. The hours of
951		-	voting on election day are (voting hours).
952		-	"Your taxes owed under any of the tax rates mentioned above
953		-	can be calculated as follows:
954		-	"Property tax amount = tax rate x taxable value of your
955		-	property / 100
956		-	"(Names of all members of the governing body, showing how
957		-	each voted on the proposal to consider the tax increase or, if one
958		-	or more were absent, indicating the absences.)"
959		-	(b-2) If the proposed tax rate exceeds the no-new-taxes tax
960		-	rate but does not exceed the rollback tax rate of the taxing unit,
961		-	the notice must contain a statement in the following form:
962		-	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
963		-	"PROPOSED TAX RATE $__________per $100
964		-	"NO-NEW-TAXES RATE $__________per $100
965		-	"ROLLBACK TAX RATE $__________per $100
966		-	"The no-new-taxes rate is the tax rate for the (current tax
967		-	year) tax year that will raise the same amount of property tax
968		-	revenue for (name of taxing unit) from the same properties in both
969		-	the (preceding tax year) tax year and the (current tax year) tax
970		-	year.
971		-	"The rollback tax rate is the highest tax rate that (name of
972		-	taxing unit) may adopt without holding an election to ratify the
973		-	rate.
974		-	"The proposed tax rate is greater than the no-new-taxes rate.
975		-	This means that (name of taxing unit) is proposing to increase
976		-	property taxes for the (current tax year) tax year.
977		-	"A public hearing on the proposed tax rate will be held on
978		-	(date and time) at (meeting place).
979		-	"A second public hearing will be held on (date and time) at
980		-	(meeting place).
981		-	"The proposed tax rate is not greater than the rollback tax
982		-	rate. As a result, (name of taxing unit) is not required to hold an
983		-	election at which voters may accept or reject the proposed tax rate.
984		-	However, you may express your support for or opposition to the
985		-	proposed tax rate by contacting the members of the (name of
986		-	governing body) of (name of taxing unit) at their offices or by
987		-	attending one of the public hearings mentioned above.
988		-	"Your taxes owed under any of the tax rates mentioned above
989		-	can be calculated as follows:
990		-	"Property tax amount = tax rate x taxable value of your
991		-	property / 100
992		-	"(Names of all members of the governing body, showing how
993		-	each voted on the proposal to consider the tax increase or, if one
994		-	or more were absent, indicating the absences.)"
995		-	(b-3) If the proposed tax rate does not exceed the
996		-	no-new-taxes tax rate but exceeds the rollback tax rate of the
997		-	taxing unit, the notice must contain a statement in the following
998		-	form:
999		-	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1000		-	"PROPOSED TAX RATE $__________per $100
1001		-	"NO-NEW-TAXES RATE $__________per $100
1002		-	"ROLLBACK TAX RATE $__________per $100
1003		-	"The no-new-taxes rate is the tax rate for the (current tax
1004		-	year) tax year that will raise the same amount of property tax
1005		-	revenue for (name of taxing unit) from the same properties in both
1006		-	the (preceding tax year) tax year and the (current tax year) tax
1007		-	year.
1008		-	"The rollback tax rate is the highest tax rate that (name of
1009		-	taxing unit) may adopt without holding an election to ratify the
1010		-	rate.
1011		-	"The proposed tax rate is not greater than the no-new-taxes
1012		-	rate. This means that (name of taxing unit) is not proposing to
1013		-	increase property taxes for the (current tax year) tax year.
1014		-	"A public hearing on the proposed tax rate will be held on
1015		-	(date and time) at (meeting place).
1016		-	"A second public hearing will be held on (date and time) at
1017		-	(meeting place).
1018		-	"The proposed tax rate is greater than the rollback tax rate.
1019		-	If (name of taxing unit) adopts the proposed tax rate, (name of
1020		-	taxing unit) is required to hold an election so that voters may
1021		-	accept or reject the proposed tax rate. If a majority of voters
1022		-	reject the proposed tax rate, the (name of taxing unit) will be
1023		-	required to adopt a new tax rate that is not greater than the
1024		-	rollback tax rate. The election will be held on (date of election).
1025		-	You may contact the (name of office responsible for administering
1026		-	the election) for information about voting locations. The hours of
1027		-	voting on election day are (voting hours).
1028		-	"Your taxes owed under any of the tax rates mentioned above
1029		-	can be calculated as follows:
1030		-	"Property tax amount = tax rate x taxable value of your
1031		-	property / 100
1032		-	"(Names of all members of the governing body, showing how
1033		-	each voted on the proposal to consider the tax increase or, if one
1034		-	or more were absent, indicating the absences.)"
1035		-	(b-4) In addition to including the information described by
1036		-	Subsection (b-1), (b-2), or (b-3), as applicable, the notice must
1037		-	include the information described by Section 26.062.
	834	+	"Members of the public are encouraged to attend the hearings
	835	+	and express their views."
	836	+	(c) The notice of a public hearing under this section may be
	837	+	delivered by mail to each property owner in the unit, [or may be]
	838	+	published in a newspaper, or posted prominently on the home page of
	839	+	the Internet website operated by the unit, if applicable. If the
	840	+	notice is published in a newspaper, it may not be in the part of the
	841	+	paper in which legal notices and classified advertisements appear.
	842	+	If the taxing unit posts the notice on [operates] an Internet
	843	+	website operated by the unit, the notice must be posted on the
	844	+	website from the date the notice is first posted [published] until
	845	+	the second public hearing is concluded.
1038	846		(d) At the public hearings the governing body shall announce
1039	847		the date, time, and place of the meeting at which it will vote on the
1040	848		proposed tax rate. After each hearing the governing body shall give
1041	849		notice of the meeting at which it will vote on the proposed tax rate
1042	850		and the notice shall be in the same form as prescribed by
1043	851		Subsections (b) and (c), except that it must state the following:
1044	852		"NOTICE OF TAX REVENUE INCREASE
1045	853		"The (name of the taxing unit) conducted public hearings on
1046	854		(date of first hearing) and (date of second hearing) on a proposal
1047	855		to increase the total tax revenues of the (name of the taxing unit)
1048	856		from properties on the tax roll in the preceding year by (percentage
1049	857		by which proposed tax rate exceeds lower of rollback tax rate or
1050		-	no-new-~~taxes~~ [effective tax] rate calculated under this chapter)
	858	+	no-new-revenue [effective] tax rate calculated under this chapter)
1051	859		percent.
1052	860		"The total tax revenue proposed to be raised last year at last
1053	861		year's tax rate of (insert tax rate for the preceding year) for each
1054	862		$100 of taxable value was (insert total amount of taxes imposed in
1055	863		the preceding year).
1056	864		"The total tax revenue proposed to be raised this year at the
1057	865		proposed tax rate of (insert proposed tax rate) for each $100 of
1058	866		taxable value, excluding tax revenue to be raised from new property
1059	867		added to the tax roll this year, is (insert amount computed by
1060	868		multiplying proposed tax rate by the difference between current
1061	869		total value and new property value).
1062	870		"The total tax revenue proposed to be raised this year at the
1063	871		proposed tax rate of (insert proposed tax rate) for each $100 of
1064	872		taxable value, including tax revenue to be raised from new property
1065	873		added to the tax roll this year, is (insert amount computed by
1066	874		multiplying proposed tax rate by current total value).
1067	875		"The (governing body of the taxing unit) is scheduled to vote
1068	876		on the tax rate that will result in that tax increase at a public
1069	877		meeting to be held on (date of meeting) at (location of meeting,
1070	878		including mailing address) at (time of meeting).
1071	879		"The (governing body of the taxing unit) proposes to use the
1072	880		increase in total tax revenue for the purpose of (description of
1073	881		purpose of increase)."
1074	882		(e) The meeting to vote on the tax increase may not be
1075		-	earlier than the third day or later than the seventh [14th] day
1076		-	after the date of the second public hearing. The meeting must be
1077		-	held inside the boundaries of the taxing unit in a publicly owned
1078		-	building or, if a suitable publicly owned building is not
1079		-	available, in a suitable building to which the public normally has
1080		-	access. If the governing body does not adopt a tax rate that
1081		-	exceeds the lower of the rollback tax rate or the no-new-taxes
1082		-	[effective] tax rate by the seventh [14th] day, it must give a new
1083		-	notice under Subsection (d) before it may adopt a rate that exceeds
1084		-	the lower of the rollback tax rate or the no-new-taxes [effective]
1085		-	tax rate.
1086		-	SECTION 30. Chapter 26, Tax Code, is amended by adding
1087		-	Sections 26.061 and 26.062 to read as follows:
1088		-	Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE
1089		-	THAT DOES NOT EXCEED LOWER OF NO-NEW-TAXES OR ROLLBACK TAX RATE.
1090		-	(a) This section applies only to the governing body of a taxing
1091		-	unit other than a school district that proposes to adopt a tax rate
1092		-	that does not exceed the lower of the no-new-taxes tax rate or the
1093		-	rollback tax rate calculated as provided by this chapter.
1094		-	(b) The notice of the meeting at which the governing body of
1095		-	the taxing unit will vote on the proposed tax rate must contain a
1096		-	statement in the following form:
1097		-	"NOTICE OF MEETING TO VOTE ON TAX RATE
1098		-	"PROPOSED TAX RATE $__________per $100
1099		-	"NO-NEW-TAXES RATE $__________per $100
1100		-	"ROLLBACK TAX RATE $__________per $100
1101		-	"The no-new-taxes rate is the tax rate for the (current tax
1102		-	year) tax year that will raise the same amount of property tax
1103		-	revenue for (name of taxing unit) from the same properties in both
1104		-	the (preceding tax year) tax year and the (current tax year) tax
1105		-	year.
1106		-	"The rollback tax rate is the highest tax rate that (name of
1107		-	taxing unit) may adopt without holding an election to ratify the
1108		-	rate.
1109		-	"The proposed tax rate is not greater than the no-new-taxes
1110		-	rate. This means that (name of taxing unit) is not proposing to
1111		-	increase property taxes for the (current tax year) tax year.
1112		-	"A public meeting to vote on the proposed tax rate will be
1113		-	held on (date and time) at (meeting place).
1114		-	"The proposed tax rate is also not greater than the rollback
1115		-	tax rate. As a result, (name of taxing unit) is not required to hold
1116		-	an election at which voters may accept or reject the proposed tax
1117		-	rate. However, you may express your support for or opposition to
1118		-	the proposed tax rate by contacting the members of the (name of
1119		-	governing body) of (name of taxing unit) at their offices or by
1120		-	attending the public meeting mentioned above.
1121		-	"Your taxes owed under any of the above rates can be
1122		-	calculated as follows:
1123		-	"Property tax amount = tax rate x taxable value of your
1124		-	property / 100
1125		-	"(Names of all members of the governing body, showing how
1126		-	each voted on the proposed tax rate or, if one or more were absent,
1127		-	indicating the absences.)"
1128		-	(c) In addition to including the information described by
1129		-	Subsection (b), the notice must include the information described
1130		-	by Section 26.062.
1131		-	Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX
1132		-	RATE NOTICE. (a) In addition to the information described by
1133		-	Section 26.06(b-1), (b-2), or (b-3) or 26.061, as applicable, a
1134		-	notice required by that provision must include at the end of the
1135		-	notice:
1136		-	(1) a statement in the following form:
1137		-	"The following table compares the taxes imposed on the
1138		-	average residence homestead by (name of taxing unit) last year to
1139		-	the taxes proposed to be imposed on the average residence homestead
1140		-	by (name of taxing unit) this year:";
1141		-	(2) a table in the form required by this section
1142		-	following the statement described by Subdivision (1); and
1143		-	(3) a statement in the following form following the
1144		-	table:
1145		-	(A) if the tax assessor for the taxing unit
1146		-	maintains an Internet website: "For assistance with tax
1147		-	calculations, please contact the tax assessor for (name of taxing
1148		-	unit) at (telephone number) or (e-mail address), or visit (Internet
1149		-	website address) for more information."; or
1150		-	(B) if the tax assessor for the taxing unit does
1151		-	not maintain an Internet website: "For assistance with tax
1152		-	calculations, please contact the tax assessor for (name of taxing
1153		-	unit) at (telephone number) or (e-mail address)."
1154		-	(b) The table must contain five rows and four columns.
1155		-	(c) The first row must appear as follows:
1156		-	(1) the first column of the first row must be left
1157		-	blank;
1158		-	(2) the second column of the first row must state the
1159		-	year corresponding to the preceding tax year;
1160		-	(3) the third column of the first row must state the
1161		-	year corresponding to the current tax year; and
1162		-	(4) the fourth column of the first row must be entitled
1163		-	"Change".
1164		-	(d) The second row must appear as follows:
1165		-	(1) the first column of the second row must be entitled
1166		-	"Total tax rate (per $100 of value)";
1167		-	(2) the second column of the second row must state the
1168		-	adopted tax rate for the preceding tax year;
1169		-	(3) the third column of the second row must state the
1170		-	proposed tax rate for the current tax year; and
1171		-	(4) the fourth column of the second row must state the
1172		-	nominal and percentage difference between the adopted tax rate for
1173		-	the preceding tax year and the proposed tax rate for the current tax
1174		-	year as follows: "(increase or decrease, as applicable) of
1175		-	(nominal difference between tax rate stated in second column of
1176		-	second row and tax rate stated in third column of second row) per
1177		-	$100, or (percentage difference between tax rate stated in second
1178		-	column of second row and tax rate stated in third column of second
1179		-	row)%".
1180		-	(e) The third row must appear as follows:
1181		-	(1) the first column of the third row must be entitled
1182		-	"Average homestead taxable value";
1183		-	(2) the second column of the third row must state the
1184		-	average taxable value of a residence homestead in the taxing unit
1185		-	for the preceding tax year;
1186		-	(3) the third column of the third row must state the
1187		-	average taxable value of a residence homestead in the taxing unit
1188		-	for the current tax year; and
1189		-	(4) the fourth column of the third row must state the
1190		-	percentage difference between the average taxable value of a
1191		-	residence homestead in the taxing unit for the preceding tax year
1192		-	and the average taxable value of a residence homestead in the taxing
1193		-	unit for the current tax year as follows: "(increase or decrease,
1194		-	as applicable) of (percentage difference between amount stated in
1195		-	second column of third row and amount stated in third column of
1196		-	third row)%".
1197		-	(f) The fourth row must appear as follows:
1198		-	(1) the first column of the fourth row must be entitled
1199		-	"Tax on average homestead";
1200		-	(2) the second column of the fourth row must state the
1201		-	amount of taxes imposed by the taxing unit in the preceding tax year
1202		-	on a residence homestead with a taxable value equal to the average
1203		-	taxable value of a residence homestead in the taxing unit in the
1204		-	preceding tax year;
1205		-	(3) the third column of the fourth row must state the
1206		-	amount of taxes that would be imposed by the taxing unit in the
1207		-	current tax year on a residence homestead with a taxable value equal
1208		-	to the average taxable value of a residence homestead in the taxing
1209		-	unit in the current tax year if the taxing unit adopted the proposed
1210		-	tax rate; and
1211		-	(4) the fourth column of the fourth row must state the
1212		-	nominal and percentage difference between the amount of taxes
1213		-	imposed by the taxing unit in the preceding tax year on a residence
1214		-	homestead with a taxable value equal to the average taxable value of
1215		-	a residence homestead in the taxing unit in the preceding tax year
1216		-	and the amount of taxes that would be imposed by the taxing unit in
1217		-	the current tax year on a residence homestead with a taxable value
1218		-	equal to the average taxable value of a residence homestead in the
1219		-	taxing unit in the current tax year if the taxing unit adopted the
1220		-	proposed tax rate, as follows: "(increase or decrease, as
1221		-	applicable) of (nominal difference between amount stated in second
1222		-	column of fourth row and amount stated in third column of fourth
1223		-	row), or (percentage difference between amount stated in second
1224		-	column of fourth row and amount stated in third column of fourth
1225		-	row)%".
1226		-	(g) The fifth row must appear as follows:
1227		-	(1) the first column of the fifth row must be entitled
1228		-	"Total tax levy on all properties";
1229		-	(2) the second column of the fifth row must state the
1230		-	amount equal to last year's levy;
1231		-	(3) the third column of the fifth row must state the
1232		-	amount computed by multiplying the proposed tax rate by the current
1233		-	total value and dividing the product by 100; and
1234		-	(4) the fourth column of the fifth row must state the
1235		-	nominal and percentage difference between the total amount of taxes
1236		-	imposed by the taxing unit in the preceding tax year and the amount
1237		-	that would be imposed by the taxing unit in the current tax year if
1238		-	the taxing unit adopted the proposed tax rate, as follows:
1239		-	"(increase or decrease, as applicable) of (nominal difference
1240		-	between amount stated in second column of fifth row and amount
1241		-	stated in third column of fifth row), or (percentage difference
1242		-	between amount stated in second column of fifth row and amount
1243		-	stated in third column of fifth row)%".
1244		-	(h) In calculating the average taxable value of a residence
1245		-	homestead in the taxing unit for the preceding tax year and the
1246		-	current tax year for purposes of Subsections (e) and (f), any
1247		-	residence homestead exemption available only to disabled persons,
1248		-	persons 65 years of age or older, or their surviving spouses must be
1249		-	disregarded.
1250		-	SECTION 31. The heading to Section 26.08, Tax Code, is
	883	+	earlier than the third day or later than the 14th day after the date
	884	+	of the second public hearing. The meeting must be held inside the
	885	+	boundaries of the taxing unit in a publicly owned building or, if a
	886	+	suitable publicly owned building is not available, in a suitable
	887	+	building to which the public normally has access. If the governing
	888	+	body does not adopt a tax rate that exceeds the lower of the
	889	+	rollback tax rate or the no-new-revenue [effective] tax rate by the
	890	+	14th day, it must give a new notice under Subsection (d) before it
	891	+	may adopt a rate that exceeds the lower of the rollback tax rate or
	892	+	the no-new-revenue [effective] tax rate.
	893	+	SECTION 21. Section 26.065(b), Tax Code, is amended to read
	894	+	as follows:
	895	+	(b) If the taxing unit owns, operates, or controls an
	896	+	Internet website, the unit shall post notice of the public hearing
	897	+	prominently on the home page of the website continuously for at
	898	+	least seven days immediately before the public hearing on the
	899	+	proposed tax rate increase and at least seven days immediately
	900	+	before the date of the vote proposing the increase in the tax rate.
	901	+	SECTION 22. Sections 26.08(g), (n), and (p), Tax Code, are
1251	902		amended to read as follows:
1252		-	Sec. 26.08. ELECTION TO RATIFY TAX RATE [SCHOOL TAXES].
1253		-	SECTION 32. Sections 26.08(a), (b), (d), (d-1), (d-2), (e),
1254		-	(g), (h), (n), and (p), Tax Code, are amended to read as follows:
1255		-	(a) If the governing body of a taxing unit [school district]
1256		-	adopts a tax rate that exceeds the taxing unit's [district's]
1257		-	rollback tax rate, the registered voters of the taxing unit
1258		-	[district] at an election held for that purpose must determine
1259		-	whether to approve the adopted tax rate. When increased
1260		-	expenditure of money by a taxing unit [school district] is
1261		-	necessary to respond to a disaster, including a tornado, hurricane,
1262		-	flood, or other calamity, but not including a drought, that has
1263		-	impacted the taxing unit [a school district] and the governor has
1264		-	requested federal disaster assistance for the area in which the
1265		-	taxing unit [school district] is located, an election is not
1266		-	required under this section to approve the tax rate adopted by the
1267		-	governing body for the year following the year in which the disaster
1268		-	occurs.
1269		-	(b) The governing body shall order that the election be held
1270		-	in the taxing unit [school district] on the uniform election date
1271		-	prescribed by [a date not less than 30 or more than 90 days after the
1272		-	day on which it adopted the tax rate.] Section 41.001, Election
1273		-	Code, that occurs in November of the applicable tax year. The order
1274		-	calling the election may not be issued later than August 15 [does
1275		-	not apply to the election unless a date specified by that section
1276		-	falls within the time permitted by this section]. At the election,
1277		-	the ballots shall be prepared to permit voting for or against the
1278		-	proposition: "Approving the ad valorem tax rate of $_____ per $100
1279		-	valuation in (name of taxing unit [school district]) for the
1280		-	current year, a rate that is $_____ higher per $100 valuation than
1281		-	the [school district] rollback tax rate of (name of taxing unit),
1282		-	for the purpose of (description of purpose of increase)." The
1283		-	ballot proposition must include the adopted tax rate and the
1284		-	difference between that rate and the rollback tax rate in the
1285		-	appropriate places.
1286		-	(d) If the proposition is not approved as provided by
1287		-	Subsection (c), the governing body may not adopt a tax rate for the
1288		-	taxing unit [school district] for the current year that exceeds the
1289		-	taxing unit's [school district's] rollback tax rate.
1290		-	(d-1) If, after tax bills for the taxing unit [school
1291		-	district] have been mailed, a proposition to approve the taxing
1292		-	unit's [school district's] adopted tax rate is not approved by the
1293		-	voters of the taxing unit [district] at an election held under this
1294		-	section, on subsequent adoption of a new tax rate by the governing
1295		-	body of the taxing unit [district], the assessor for the taxing unit
1296		-	[school] shall prepare and mail corrected tax bills. The assessor
1297		-	shall include with each bill a brief explanation of the reason for
1298		-	and effect of the corrected bill. The date on which the taxes
1299		-	become delinquent for the year is extended by a number of days equal
1300		-	to the number of days between the date the first tax bills were sent
1301		-	and the date the corrected tax bills were sent.
1302		-	(d-2) If a property owner pays taxes calculated using the
1303		-	originally adopted tax rate of the taxing unit [school district]
1304		-	and the proposition to approve the adopted tax rate is not approved
1305		-	by the voters, the taxing unit [school district] shall refund the
1306		-	difference between the amount of taxes paid and the amount due under
1307		-	the subsequently adopted rate if the difference between the amount
1308		-	of taxes paid and the amount due under the subsequent rate is $1 or
1309		-	more. If the difference between the amount of taxes paid and the
1310		-	amount due under the subsequent rate is less than $1, the taxing
1311		-	unit [school district] shall refund the difference on request of
1312		-	the taxpayer. An application for a refund of less than $1 must be
1313		-	made within 90 days after the date the refund becomes due or the
1314		-	taxpayer forfeits the right to the refund.
1315		-	(e) For purposes of this section, local tax funds dedicated
1316		-	to a junior college district under Section 45.105(e), Education
1317		-	Code, shall be eliminated from the calculation of the tax rate
1318		-	adopted by the governing body of a [the] school district. However,
1319		-	the funds dedicated to the junior college district are subject to
1320		-	Section 26.085.
1321	903		(g) In a school district that received distributions from an
1322	904		equalization tax imposed under former Chapter 18, Education Code,
1323		-	the no-new-~~taxes tax~~ [effective] rate of that tax as of the date of
	905	+	the no-new-revenue [effective] rate of that tax as of the date of
1324	906		the county unit system's abolition is added to the district's
1325	907		rollback tax rate.
1326		-	(h) For purposes of this section, increases in taxable
1327		-	values and tax levies occurring within a reinvestment zone under
1328		-	Chapter 311 (Tax Increment Financing Act), in which a school [the]
1329		-	district is a participant, shall be eliminated from the calculation
1330		-	of the tax rate adopted by the governing body of the school
1331		-	district.
1332	908		(n) For purposes of this section, the rollback tax rate of a
1333	909		school district whose maintenance and operations tax rate for the
1334	910		2005 tax year was $1.50 or less per $100 of taxable value is:
1335	911		(1) for the 2006 tax year, the sum of the rate that is
1336	912		equal to 88.67 percent of the maintenance and operations tax rate
1337	913		adopted by the district for the 2005 tax year, the rate of $0.04 per
1338	914		$100 of taxable value, and the district's current debt rate; and
1339	915		(2) for the 2007 and subsequent tax years, the lesser
1340	916		of the following:
1341	917		(A) the sum of the following:
1342	918		(i) the rate per $100 of taxable value that
1343	919		is equal to the product of the state compression percentage, as
1344	920		determined under Section 42.2516, Education Code, for the current
1345	921		year and $1.50;
1346	922		(ii) the rate of $0.04 per $100 of taxable
1347	923		value;
1348	924		(iii) the rate that is equal to the sum of
1349	925		the differences for the 2006 and each subsequent tax year between
1350	926		the adopted tax rate of the district for that year if the rate was
1351	927		approved at an election under this section and the rollback tax rate
1352	928		of the district for that year; and
1353	929		(iv) the district's current debt rate; or
1354	930		(B) the sum of the following:
1355		-	(i) the no-new-~~taxes~~ [effective]
	931	+	(i) the no-new-revenue [effective]
1356	932		maintenance and operations tax rate of the district as computed
1357	933		under Subsection (i) [or (k), as applicable];
1358	934		(ii) the rate per $100 of taxable value that
1359	935		is equal to the product of the state compression percentage, as
1360	936		determined under Section 42.2516, Education Code, for the current
1361	937		year and $0.06; and
1362	938		(iii) the district's current debt rate.
1363	939		(p) Notwithstanding Subsections (i), (n), and (o), if for
1364	940		the preceding tax year a school district adopted a maintenance and
1365		-	operations tax rate that was less than the district's ~~no-new-taxes~~
1366		-	[effective] maintenance and operations tax rate for ~~that preceding~~
1367		-	tax year, the rollback tax rate of the district for ~~the current tax~~
1368		-	year is calculated as if the district adopted a ~~maintenance and~~
1369		-	operations tax rate for the preceding tax year that ~~was equal to the~~
1370		-	district's no-new-~~taxes~~ [effective] maintenance ~~and operations tax~~
1371		-	rate for that preceding tax year.
1372		-	SECTION 33. Section 26.08(i), Tax Code, as effective
	941	+	operations tax rate that was less than the district's
	942	+	no-new-revenue [effective] maintenance and operations tax rate for
	943	+	that preceding tax year, the rollback tax rate of the district for
	944	+	the current tax year is calculated as if the district adopted a
	945	+	maintenance and operations tax rate for the preceding tax year that
	946	+	was equal to the district's no-new-revenue [effective] maintenance
	947	+	and operations tax rate for that preceding tax year.
	948	+	SECTION 23. Section 26.08(i), Tax Code, as effective
1373	949		September 1, 2017, is amended to read as follows:
1374		-	(i) For purposes of this section, the no-new-~~taxes~~
	950	+	(i) For purposes of this section, the no-new-revenue
1375	951		[effective] maintenance and operations tax rate of a school
1376	952		district is the tax rate that, applied to the current total value
1377	953		for the district, would impose taxes in an amount that, when added
1378	954		to state funds that would be distributed to the district under
1379	955		Chapter 42, Education Code, for the school year beginning in the
1380	956		current tax year using that tax rate, would provide the same amount
1381	957		of state funds distributed under Chapter 42, Education Code, and
1382	958		maintenance and operations taxes of the district per student in
1383	959		weighted average daily attendance for that school year that would
1384	960		have been available to the district in the preceding year if the
1385	961		funding elements for Chapters 41 and 42, Education Code, for the
1386	962		current year had been in effect for the preceding year.
1387		-	SECTION 34. The heading to Section 26.16, Tax Code, is
1388		-	amended to read as follows:
1389		-	Sec. 26.16. POSTING OF TAX-RELATED INFORMATION [TAX RATES]
1390		-	ON COUNTY'S INTERNET WEBSITE.
1391		-	SECTION 35. Section 26.16, Tax Code, is amended by amending
1392		-	Subsections (a) and (d) and adding Subsections (a-1), (d-1), and
1393		-	(d-2) to read as follows:
1394		-	(a) Each county shall maintain an Internet website. The
1395		-	county assessor-collector for each county [that maintains an
1396		-	Internet website] shall post on the Internet website maintained by
1397		-	[of] the county the following information for the most recent five
1398		-	tax years beginning with the 2012 tax year for each taxing unit all
1399		-	or part of the territory of which is located in the county:
	963	+	SECTION 24. Section 26.16, Tax Code, is amended by amending
	964	+	Subsections (a) and (d) and adding Subsection (a-1) to read as
	965	+	follows:
	966	+	(a) The county assessor-collector for each county that
	967	+	maintains an Internet website shall post on the website of the
	968	+	county the following information for the most recent five tax years
	969	+	beginning with the 2012 tax year for each taxing unit all or part of
	970	+	the territory of which is located in the county:
1400	971		(1) the adopted tax rate;
1401	972		(2) the maintenance and operations rate;
1402	973		(3) the debt rate;
1403		-	(4) the no-new-~~taxes~~ [effective] tax rate;
1404		-	(5) the no-new-~~taxes~~ [effective] maintenance and
	974	+	(4) the no-new-revenue [effective] tax rate;
	975	+	(5) the no-new-revenue [effective] maintenance and
1405	976		operations rate; and
1406	977		(6) the rollback tax rate.
1407	978		(a-1) For purposes of Subsection (a), a reference to the
1408		-	no-new-~~taxes~~ tax rate or the no-new-~~taxes~~ maintenance and
	979	+	no-new-revenue tax rate or the no-new-revenue maintenance and
1409	980		operations rate includes the equivalent effective tax rate or
1410	981		effective maintenance and operations rate for a preceding year.
1411	982		This subsection expires January 1, 2024.
1412	983		(d) The county assessor-collector shall post immediately
1413	984		below the table prescribed by Subsection (c) the following
1414	985		statement:
1415	986		"The county is providing this table of property tax rate
1416	987		information as a service to the residents of the county. Each
1417	988		individual taxing unit is responsible for calculating the property
1418	989		tax rates listed in this table pertaining to that taxing unit and
1419	990		providing that information to the county.
1420	991		"The adopted tax rate is the tax rate adopted by the governing
1421	992		body of a taxing unit.
1422	993		"The maintenance and operations rate is the component of the
1423	994		adopted tax rate of a taxing unit that will impose the amount of
1424	995		taxes needed to fund maintenance and operation expenditures of the
1425	996		unit for the following year.
1426	997		"The debt rate is the component of the adopted tax rate of a
1427	998		taxing unit that will impose the amount of taxes needed to fund the
1428	999		unit's debt service for the following year.
1429		-	"The no-new-~~taxes~~ [effective tax] rate is the tax rate that
	1000	+	"The no-new-revenue [effective] tax rate is the tax rate that
1430	1001		would generate the same amount of revenue in the current tax year as
1431	1002		was generated by a taxing unit's adopted tax rate in the preceding
1432	1003		tax year from property that is taxable in both the current tax year
1433	1004		and the preceding tax year.
1434		-	"The no-new-~~taxes~~ [effective] maintenance and operations
	1005	+	"The no-new-revenue [effective] maintenance and operations
1435	1006		rate is the tax rate that would generate the same amount of revenue
1436	1007		for maintenance and operations in the current tax year as was
1437	1008		generated by a taxing unit's maintenance and operations rate in the
1438	1009		preceding tax year from property that is taxable in both the current
1439	1010		tax year and the preceding tax year.
1440	1011		"The rollback tax rate is the highest tax rate a taxing unit
1441		-	may adopt before requiring voter approval at an election. ~~An [In~~
1442		-	~~the~~ case of a taxing unit other than a school district, the voters
1443		-	by petition may require that a rollback election be held if the unit
	1012	+	may adopt before requiring voter approval at an election. In the
	1013	+	case of a taxing unit other than a school district, the voters by
	1014	+	petition may require that a rollback election be held if the unit
1444	1015		adopts a tax rate in excess of the unit's rollback tax rate. In the
1445		-	case of a school district, an] election will automatically be held
1446		-	if a taxing unit [the district] wishes to adopt a tax rate in excess
1447		-	of the unit's [district's] rollback tax rate."
1448		-	(d-1) In addition to posting the information described by
1449		-	Subsection (a), the county assessor-collector shall post on the
1450		-	Internet website of the county for each taxing unit all or part of
1451		-	the territory of which is located in the county:
1452		-	(1) the worksheets used by the designated officer or
1453		-	employee of each taxing unit to calculate the no-new-taxes and
1454		-	rollback tax rates of the unit for the most recent five tax years;
	1016	+	case of a school district, an election will automatically be held if
	1017	+	the district wishes to adopt a tax rate in excess of the district's
	1018	+	rollback tax rate."
	1019	+	SECTION 25. Chapter 26, Tax Code, is amended by adding
	1020	+	Sections 26.17 and 26.18 to read as follows:
	1021	+	Sec. 26.17. DATABASE OF PROPERTY-TAX-RELATED INFORMATION.
	1022	+	(a) The chief appraiser of each appraisal district shall create and
	1023	+	maintain a property tax database that:
	1024	+	(1) is identified by the name of the county in which
	1025	+	the appraisal district is established instead of the name of the
	1026	+	appraisal district;
	1027	+	(2) contains information that is provided by
	1028	+	designated officers or employees of the taxing units that are
	1029	+	located in the appraisal district in the manner required by rules
	1030	+	adopted by the comptroller;
	1031	+	(3) is continuously updated as preliminary and revised
	1032	+	data become available to and are provided by the designated
	1033	+	officers or employees of taxing units;
	1034	+	(4) is accessible to the public; and
	1035	+	(5) is searchable by property address and owner.
	1036	+	(b) The database must include, with respect to each property
	1037	+	listed on the appraisal roll for the appraisal district:
	1038	+	(1) the property's identification number;
	1039	+	(2) the property's market value;
	1040	+	(3) the property's taxable value;
	1041	+	(4) the name of each taxing unit in which the property
	1042	+	is located;
	1043	+	(5) for each taxing unit other than a school district
	1044	+	in which the property is located:
	1045	+	(A) the no-new-revenue tax rate; and
	1046	+	(B) the rollback tax rate;
	1047	+	(6) for each school district in which the property is
	1048	+	located:
	1049	+	(A) the rate to maintain the same amount of state
	1050	+	and local revenue per weighted student that the district received
	1051	+	in the school year beginning in the preceding tax year; and
	1052	+	(B) the rollback tax rate;
	1053	+	(7) the tax rate proposed by the governing body of each
	1054	+	taxing unit in which the property is located;
	1055	+	(8) for each taxing unit other than a school district
	1056	+	in which the property is located, the taxes that would be imposed on
	1057	+	the property if the unit adopted a tax rate equal to:
	1058	+	(A) the no-new-revenue tax rate; and
	1059	+	(B) the proposed tax rate;
	1060	+	(9) for each school district in which the property is
	1061	+	located, the taxes that would be imposed on the property if the
	1062	+	district adopted a tax rate equal to:
	1063	+	(A) the rate to maintain the same amount of state
	1064	+	and local revenue per weighted student that the district received
	1065	+	in the school year beginning in the preceding tax year; and
	1066	+	(B) the proposed tax rate;
	1067	+	(10) for each taxing unit other than a school district
	1068	+	in which the property is located, the difference between the amount
	1069	+	calculated under Subdivision (8)(A) and the amount calculated under
	1070	+	Subdivision (8)(B);
	1071	+	(11) for each school district in which the property is
	1072	+	located, the difference between the amount calculated under
	1073	+	Subdivision (9)(A) and the amount calculated under Subdivision
	1074	+	(9)(B);
	1075	+	(12) the date and location of each public hearing, if
	1076	+	applicable, on the proposed tax rate to be held by the governing
	1077	+	body of each taxing unit in which the property is located; and
	1078	+	(13) the date and location of the public meeting at
	1079	+	which the tax rate will be adopted to be held by the governing body
	1080	+	of each taxing unit in which the property is located.
	1081	+	(c) The database must provide a link to the Internet website
	1082	+	used by each taxing unit in which the property is located to post
	1083	+	the information described by Section 26.18.
	1084	+	(d) The officer or employee designated by the governing body
	1085	+	of each taxing unit to calculate the no-new-revenue tax rate and the
	1086	+	rollback tax rate for the unit must electronically:
	1087	+	(1) enter in the database the information described by
	1088	+	Subsection (b) as the information becomes available; and
	1089	+	(2) submit to the appraisal district the tax rate
	1090	+	calculation forms prepared under Section 26.04(d-1) at the same
	1091	+	time the designated officer or employee submits the tax rates to the
	1092	+	governing body of the unit under Section 26.04(e).
	1093	+	(e) The chief appraiser shall deliver by e-mail to the
	1094	+	designated officer or employee confirmation of receipt of the tax
	1095	+	rate calculation forms submitted under Subsection (d)(2). The
	1096	+	chief appraiser shall incorporate the forms into the database and
	1097	+	make them available to the public not later than the third day after
	1098	+	the date the chief appraiser receives them.
	1099	+	Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY
	1100	+	TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet
	1101	+	website or have access to a generally accessible Internet website
	1102	+	that may be used for the purposes of this section. Each taxing unit
	1103	+	shall post or cause to be posted on the Internet website the
	1104	+	following information in a format prescribed by the comptroller:
	1105	+	(1) the name of each member of the governing body of
	1106	+	the taxing unit;
	1107	+	(2) the mailing address, e-mail address, and telephone
	1108	+	number of the taxing unit;
	1109	+	(3) the official contact information for each member
	1110	+	of the governing body of the taxing unit, if that information is
	1111	+	different from the information described by Subdivision (2);
	1112	+	(4) the taxing unit's budget for the preceding two
	1113	+	years;
	1114	+	(5) the taxing unit's proposed or adopted budget for
	1115	+	the current year;
	1116	+	(6) the change in the amount of the taxing unit's
	1117	+	budget from the preceding year to the current year, by dollar amount
	1118	+	and percentage;
	1119	+	(7) in the case of a taxing unit other than a school
	1120	+	district, the amount of property tax revenue budgeted for
	1121	+	maintenance and operations for:
	1122	+	(A) the preceding two years; and
	1123	+	(B) the current year;
	1124	+	(8) in the case of a taxing unit other than a school
	1125	+	district, the amount of property tax revenue budgeted for debt
	1126	+	service for:
	1127	+	(A) the preceding two years; and
	1128	+	(B) the current year;
	1129	+	(9) the tax rate for maintenance and operations
	1130	+	adopted by the taxing unit for the preceding two years;
	1131	+	(10) in the case of a taxing unit other than a school
	1132	+	district, the tax rate for debt service adopted by the unit for the
	1133	+	preceding two years;
	1134	+	(11) in the case of a school district, the interest and
	1135	+	sinking fund tax rate adopted by the district for the preceding two
	1136	+	years;
	1137	+	(12) the tax rate for maintenance and operations
	1138	+	proposed by the taxing unit for the current year;
	1139	+	(13) in the case of a taxing unit other than a school
	1140	+	district, the tax rate for debt service proposed by the unit for the
	1141	+	current year;
	1142	+	(14) in the case of a school district, the interest and
	1143	+	sinking fund tax rate proposed by the district for the current year;
1455	1144		and
1456		-	(2) the name and official contact information for each
1457		-	member of the governing body of the taxing unit.
1458		-	(d-2) The designated officer or employee shall submit to the
1459		-	county assessor-collector the worksheets used to calculate the
1460		-	no-new-taxes and rollback tax rates for the current tax year by July
1461		-	27. The county assessor-collector shall post the worksheets on the
1462		-	website not later than August 1.
1463		-	SECTION 36. Sections 31.12(a) and (b), Tax Code, are
1464		-	amended to read as follows:
1465		-	(a) If a refund of a tax provided by Section 11.431(b),
1466		-	26.08(d-2) [26.07(g)], 26.15(f), 31.11, or 31.111 is paid on or
1467		-	before the 60th day after the date the liability for the refund
1468		-	arises, no interest is due on the amount refunded. If not paid on or
1469		-	before that 60th day, the amount of the tax to be refunded accrues
1470		-	interest at a rate of one percent for each month or part of a month
1471		-	that the refund is unpaid, beginning with the date on which the
1472		-	liability for the refund arises.
1473		-	(b) For purposes of this section, liability for a refund
1474		-	arises:
1475		-	(1) if the refund is required by Section 11.431(b), on
1476		-	the date the chief appraiser notifies the collector for the unit of
1477		-	the approval of the late homestead exemption;
1478		-	(2) if the refund is required by Section 26.08(d-2)
1479		-	[26.07(g)], on the date the results of the election to reduce the
1480		-	tax rate are certified;
1481		-	(3) if the refund is required by Section 26.15(f):
1482		-	(A) for a correction to the tax roll made under
1483		-	Section 26.15(b), on the date the change in the tax roll is
1484		-	certified to the assessor for the taxing unit under Section 25.25;
1485		-	or
1486		-	(B) for a correction to the tax roll made under
1487		-	Section 26.15(c), on the date the change in the tax roll is ordered
1488		-	by the governing body of the taxing unit;
1489		-	(4) if the refund is required by Section 31.11, on the
1490		-	date the auditor for the taxing unit determines that the payment was
1491		-	erroneous or excessive or, if the amount of the refund exceeds the
1492		-	applicable amount specified by Section 31.11(a), on the date the
1493		-	governing body of the unit approves the refund; or
1494		-	(5) if the refund is required by Section 31.111, on the
1495		-	date the collector for the taxing unit determines that the payment
1496		-	was erroneous.
1497		-	SECTION 37. Section 33.08(b), Tax Code, is amended to read
1498		-	as follows:
1499		-	(b) The governing body of the taxing unit or appraisal
1500		-	district, in the manner required by law for official action, may
1501		-	provide that taxes that become delinquent on or after June 1 under
1502		-	Section 26.08(d-1) [26.07(f)], 26.15(e), 31.03, 31.031, 31.032,
1503		-	31.04, or 42.42 incur an additional penalty to defray costs of
1504		-	collection. The amount of the penalty may not exceed the amount of
1505		-	the compensation specified in the applicable contract with an
1506		-	attorney under Section 6.30 to be paid in connection with the
1507		-	collection of the delinquent taxes.
1508		-	SECTION 38. Section 41.03(a), Tax Code, is amended to read
	1145	+	(15) the most recent financial audit of the taxing
	1146	+	unit.
	1147	+	SECTION 26. Section 41.03(a), Tax Code, is amended to read
1509	1148		as follows:
1510	1149		(a) A taxing unit is entitled to challenge before the
1511	1150		appraisal review board:
1512	1151		(1) [the level of appraisals of any category of
1513	1152		property in the district or in any territory in the district, but
1514	1153		not the appraised value of a single taxpayer's property;
1515	1154		[(2)] an exclusion of property from the appraisal
1516	1155		records;
1517	1156		(2) [(3)] a grant in whole or in part of a partial
1518	1157		exemption;
1519	1158		(3) [(4)] a determination that land qualifies for
1520	1159		appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
1521	1160		(4) [(5)] failure to identify the taxing unit as one
1522	1161		in which a particular property is taxable.
1523		-	SECTION 39. Section 41.11(a), Tax Code, is amended to read
	1162	+	SECTION 27. Section 41.44(d), Tax Code, is amended to read
1524	1163		as follows:
1525		-	(a) Not later than the date the appraisal review board
1526		-	approves the appraisal records as provided by Section 41.12, the
1527		-	secretary of the board shall deliver written notice to a property
1528		-	owner of any change in the records that is ordered by the board as
1529		-	provided by this subchapter and that will result in an increase in
1530		-	the tax liability of the property owner. An owner who receives a
1531		-	notice as provided by this section shall be entitled to protest such
1532		-	action as provided by Section 41.44(a)(2) [41.44(a)(3)].
1533		-	SECTION 40. Section 41.12(a), Tax Code, is amended to read
1534		-	as follows:
1535		-	(a) By July 5 [20], the appraisal review board shall:
1536		-	(1) hear and determine all or substantially all timely
1537		-	filed protests;
1538		-	(2) determine all timely filed challenges;
1539		-	(3) submit a list of its approved changes in the
1540		-	records to the chief appraiser; and
1541		-	(4) approve the records.
1542		-	SECTION 41. Sections 41.44(a), (b-1), (c), and (d), Tax
1543		-	Code, are amended to read as follows:
1544		-	(a) Except as provided by Subsections (b), (b-1), (c),
1545		-	(c-1), and (c-2), to be entitled to a hearing and determination of a
1546		-	protest, the property owner initiating the protest must file a
1547		-	written notice of the protest with the appraisal review board
1548		-	having authority to hear the matter protested:
1549		-	(1) before May 15 [1] or not later than the 30th day
1550		-	after the date that notice to the property owner was delivered to
1551		-	the property owner as provided by Section 25.19, [if the property is
1552		-	a single-family residence that qualifies for an exemption under
1553		-	Section 11.13,] whichever is later;
1554		-	(2) [before June 1 or not later than the 30th day after
1555		-	the date that notice was delivered to the property owner as provided
1556		-	by Section 25.19 in connection with any other property, whichever
1557		-	is later;
1558		-	[(3)] in the case of a protest of a change in the
1559		-	appraisal records ordered as provided by Subchapter A of this
1560		-	chapter or by Chapter 25, not later than the 30th day after the date
1561		-	notice of the change is delivered to the property owner;
1562		-	(3) [(4)] in the case of a determination that a change
1563		-	in the use of land appraised under Subchapter C, D, E, or H, Chapter
1564		-	23, has occurred, not later than the 30th day after the date the
1565		-	notice of the determination is delivered to the property owner; or
1566		-	(4) [(5)] in the case of a determination of
1567		-	eligibility for a refund under Section 23.1243, not later than the
1568		-	30th day after the date the notice of the determination is delivered
1569		-	to the property owner.
1570		-	(b-1) Notwithstanding Subsection (a)(1), an owner of a
1571		-	single-family residence that qualifies for an exemption under
1572		-	Section 11.13 [property described by that subsection] who files a
1573		-	notice of protest after the deadline prescribed by that subsection
1574		-	but before the appraisal review board approves the appraisal
1575		-	records is entitled to a hearing and determination of the protest if
1576		-	the property owner files the notice before June 1.
1577		-	(c) A property owner who files notice of a protest
1578		-	authorized by Section 41.411 is entitled to a hearing and
1579		-	determination of the protest if the property owner files the notice
1580		-	prior to the date the taxes on the property to which the notice
1581		-	applies become delinquent. An owner of land who files a notice of
1582		-	protest under Subsection (a)(3) [(a)(4)] is entitled to a hearing
1583		-	and determination of the protest without regard to whether the
1584		-	appraisal records are approved.
1585	1164		(d) A notice of protest is sufficient if it identifies the
1586	1165		protesting property owner, including a person claiming an ownership
1587	1166		interest in the property even if that person is not listed on the
1588	1167		appraisal records as an owner of the property, identifies the
1589	1168		property that is the subject of the protest, and indicates apparent
1590	1169		dissatisfaction with some determination of the appraisal office.
1591	1170		The notice need not be on an official form, but the comptroller
1592	1171		shall prescribe a form that provides for more detail about the
1593	1172		nature of the protest. The form must permit a property owner to
1594	1173		include each property in the appraisal district that is the subject
1595	1174		of a protest. The form must permit a property owner to request that
1596	1175		the protest be heard by a special panel established under Section
1597	1176		6.425 if the protest will be determined by an appraisal review board
1598		-	to which that section applies and the property is included in a
1599		-	classification described by that section. The comptroller, each
1600		-	appraisal office, and each appraisal review board shall make the
1601		-	forms readily available and deliver one to a property owner on
1602		-	request.
1603		-	SECTION 42. Section 41.45, Tax Code, is amended by amending
	1177	+	to which that section applies and the property is described by
	1178	+	Section 6.425(b). The comptroller, each appraisal office, and each
	1179	+	appraisal review board shall make the forms readily available and
	1180	+	deliver one to a property owner on request.
	1181	+	SECTION 28. Section 41.45, Tax Code, is amended by amending
1604	1182		Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to
1605	1183		read as follows:
1606	1184		(d) This subsection does not apply to a special panel
1607	1185		established under Section 6.425. An appraisal review board
1608	1186		consisting of more than three members may sit in panels of not fewer
1609	1187		than three members to conduct protest hearings. [However, the
1610	1188		determination of a protest heard by a panel must be made by the
1611	1189		board.] If the recommendation of a panel is not accepted by the
1612	1190		board, the board may refer the matter for rehearing to a panel
1613		-	composed of members who did not hear the original hearing ~~or, if~~
1614		-	there are not at least three members who did not hear the ~~original~~
1615		-	protest, the board may determine the protest. [Before ~~determining~~
1616		-	a protest or conducting a rehearing before a new panel ~~or the board,~~
1617		-	the board shall deliver notice of the hearing or ~~meeting to~~
1618		-	determine the protest in accordance with the provisions ~~of this~~
1619		-	subchapter.]
	1191	+	composed of members who did not hear the original protest [hearing]
	1192	+	or, if there are not at least three members who did not hear the
	1193	+	original protest, the board may determine the protest. [Before
	1194	+	determining a protest or conducting a rehearing before a new panel
	1195	+	or the board, the board shall deliver notice of the hearing or
	1196	+	meeting to determine the protest in accordance with the provisions
	1197	+	of this subchapter.]
1620	1198		(d-1) An appraisal review board to which Section 6.425
1621	1199		applies shall sit in special panels established under that section
1622	1200		to conduct protest hearings. A special panel may conduct a protest
1623		-	hearing relating to property only if the property is included in the
1624		-	classification for which the panel was established and the property
1625		-	owner has requested that the panel conduct the hearing. The board
1626		-	may rehear a protest heard by a special panel if the board elects
1627		-	not to accept the recommendation of the panel.
	1201	+	hearing relating to property only if the property is described by
	1202	+	Section 6.425(b) and the property owner has requested that a
	1203	+	special panel conduct the hearing or if the protest is assigned to
	1204	+	the special panel under Section 6.425(f). If the recommendation of
	1205	+	a special panel is not accepted by the board, the board may refer
	1206	+	the matter for rehearing to another special panel composed of
	1207	+	members who did not hear the original protest or, if there are not
	1208	+	at least three other special panel members who did not hear the
	1209	+	original protest, the board may determine the protest.
1628	1210		(d-2) The determination of a protest heard by a panel under
1629	1211		Subsection (d) or (d-1) must be made by the board.
1630	1212		(d-3) The board must deliver notice of a hearing or meeting
1631	1213		to determine a protest heard by a panel, or to rehear a protest,
1632	1214		under Subsection (d) or (d-1) in accordance with the provisions of
1633	1215		this subchapter.
1634		-	SECTION 43. Section 41.66, Tax Code, is amended by amending
	1216	+	SECTION 29. Section 41.66, Tax Code, is amended by amending
1635	1217		Subsection (k) and adding Subsection (k-1) to read as follows:
1636	1218		(k) This subsection does not apply to a special panel
1637	1219		established under Section 6.425. If an appraisal review board sits
1638	1220		in panels to conduct protest hearings, protests shall be randomly
1639	1221		assigned to panels, except that the board may consider the type of
1640	1222		property subject to the protest or the ground of the protest for the
1641	1223		purpose of using the expertise of a particular panel in hearing
1642	1224		protests regarding particular types of property or based on
1643	1225		particular grounds. If a protest is scheduled to be heard by a
1644	1226		particular panel, the protest may not be reassigned to another
1645	1227		panel without the consent of the property owner or designated
1646	1228		agent. If the appraisal review board has cause to reassign a
1647	1229		protest to another panel, a property owner or designated agent may
1648	1230		agree to reassignment of the protest or may request that the hearing
1649	1231		on the protest be postponed. The board shall postpone the hearing
1650	1232		on that request. A change of members of a panel because of a
1651	1233		conflict of interest, illness, or inability to continue
1652	1234		participating in hearings for the remainder of the day does not
1653	1235		constitute reassignment of a protest to another panel.
1654	1236		(k-1) On the request of a property owner, an appraisal
1655	1237		review board to which Section 6.425 applies shall assign a protest
1656		-	relating to property included in a classification described by that
1657		-	section to the special panel established to conduct protest
1658		-	hearings relating to property included in that classification. If
1659		-	the board has established more than one special panel to conduct
1660		-	protest hearings relating to property included in a particular
1661		-	classification, protests relating to property included in that
1662		-	classification shall be randomly assigned to those special panels.
1663		-	If a protest is scheduled to be heard by a particular special panel,
1664		-	the protest may not be reassigned to another special panel without
1665		-	the consent of the property owner or designated agent. If the board
1666		-	has cause to reassign a protest to another special panel, a property
1667		-	owner or designated agent may agree to reassignment of the protest
1668		-	or may request that the hearing on the protest be postponed. The
1669		-	board shall postpone the hearing on that request. A change of
1670		-	members of a special panel because of a conflict of interest,
1671		-	illness, or inability to continue participating in hearings for the
1672		-	remainder of the day does not constitute reassignment of a protest
1673		-	to another special panel.
1674		-	SECTION 44. Section 41.71, Tax Code, is amended to read as
1675		-	follows:
1676		-	Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An
1677		-	appraisal review board by rule shall provide for hearings on
1678		-	protests [in the evening or] on a Saturday or after 5 p.m. on a
1679		-	weekday [Sunday].
1680		-	(b) The board may not schedule:
1681		-	(1) the first hearing on a protest held on a weekday
1682		-	evening to begin after 7 p.m.; or
1683		-	(2) a hearing on a protest on a Sunday.
1684		-	SECTION 45. Section 41A.01, Tax Code, is amended to read as
1685		-	follows:
1686		-	Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an
1687		-	alternative to filing an appeal under Section 42.01, a property
1688		-	owner is entitled to appeal through binding arbitration under this
1689		-	chapter an appraisal review board order determining a protest filed
1690		-	under Section 41.41(a)(1) or (2) concerning the appraised or market
1691		-	value of property if:
1692		-	(1) the property qualifies as the owner's residence
1693		-	homestead under Section 11.13; or
1694		-	(2) the appraised or market value, as applicable, of
1695		-	the property as determined by the order is $5 [$3] million or less.
1696		-	SECTION 46. Section 41A.03(a), Tax Code, is amended to read
1697		-	as follows:
1698		-	(a) To appeal an appraisal review board order under this
1699		-	chapter, a property owner must file with the appraisal district not
1700		-	later than the 45th day after the date the property owner receives
1701		-	notice of the order:
1702		-	(1) a completed request for binding arbitration under
1703		-	this chapter in the form prescribed by Section 41A.04; and
1704		-	(2) an arbitration deposit made payable to the
1705		-	comptroller in the amount of:
1706		-	(A) $450, if the property qualifies as the
1707		-	owner's residence homestead under Section 11.13 and the appraised
1708		-	or market value, as applicable, of the property is $500,000 or less,
1709		-	as determined by the order;
1710		-	(B) $500, if the property qualifies as the
1711		-	owner's residence homestead under Section 11.13 and the appraised
1712		-	or market value, as applicable, of the property is more than
1713		-	$500,000, as determined by the order;
1714		-	(C) $500, if the property does not qualify as the
1715		-	owner's residence homestead under Section 11.13 and the appraised
1716		-	or market value, as applicable, of the property is $1 million or
1717		-	less, as determined by the order;
1718		-	(D) $800, if the property does not qualify as the
1719		-	owner's residence homestead under Section 11.13 and the appraised
1720		-	or market value, as applicable, of the property is more than $1
1721		-	million but not more than $2 million, as determined by the order;
1722		-	[or]
1723		-	(E) $1,050, if the property does not qualify as
1724		-	the owner's residence homestead under Section 11.13 and the
1725		-	appraised or market value, as applicable, of the property is more
1726		-	than $2 million but not more than $3 million, as determined by the
1727		-	order; or
1728		-	(F) $1,250, if the property does not qualify as
1729		-	the owner's residence homestead under Section 11.13 and the
1730		-	appraised or market value, as applicable, of the property is more
1731		-	than $3 million but not more than $5 million, as determined by the
1732		-	order.
1733		-	SECTION 47. Section 41A.06(b), Tax Code, is amended to read
1734		-	as follows:
1735		-	(b) To initially qualify to serve as an arbitrator under
1736		-	this chapter, a person must:
1737		-	(1) meet the following requirements, as applicable:
1738		-	(A) be licensed as an attorney in this state; or
1739		-	(B) have:
1740		-	(i) completed at least 30 hours of training
1741		-	in arbitration and alternative dispute resolution procedures from a
1742		-	university, college, or legal or real estate trade association; and
1743		-	(ii) been licensed or certified
1744		-	continuously during the five years preceding the date the person
1745		-	agrees to serve as an arbitrator as:
1746		-	(a) a real estate broker or sales
1747		-	agent [salesperson] under Chapter 1101, Occupations Code;
1748		-	(b) a real estate appraiser under
1749		-	Chapter 1103, Occupations Code; or
1750		-	(c) a certified public accountant
1751		-	under Chapter 901, Occupations Code; and
1752		-	(2) agree to conduct an arbitration for a fee that is
1753		-	not more than:
1754		-	(A) $400, if the property qualifies as the
1755		-	owner's residence homestead under Section 11.13 and the appraised
1756		-	or market value, as applicable, of the property is $500,000 or less,
1757		-	as determined by the order;
1758		-	(B) $450, if the property qualifies as the
1759		-	owner's residence homestead under Section 11.13 and the appraised
1760		-	or market value, as applicable, of the property is more than
1761		-	$500,000, as determined by the order;
1762		-	(C) $450, if the property does not qualify as the
1763		-	owner's residence homestead under Section 11.13 and the appraised
1764		-	or market value, as applicable, of the property is $1 million or
1765		-	less, as determined by the order;
1766		-	(D) $750, if the property does not qualify as the
1767		-	owner's residence homestead under Section 11.13 and the appraised
1768		-	or market value, as applicable, of the property is more than $1
1769		-	million but not more than $2 million, as determined by the order;
1770		-	[or]
1771		-	(E) $1,000, if the property does not qualify as
1772		-	the owner's residence homestead under Section 11.13 and the
1773		-	appraised or market value, as applicable, of the property is more
1774		-	than $2 million but not more than $3 million, as determined by the
1775		-	order; or
1776		-	(F) $1,200, if the property does not qualify as
1777		-	the owner's residence homestead under Section 11.13 and the
1778		-	appraised or market value, as applicable, of the property is more
1779		-	than $3 million but not more than $5 million, as determined by the
1780		-	order.
1781		-	SECTION 48. Section 45.105(e), Education Code, is amended
	1238	+	relating to property described by Section 6.425(b) to a special
	1239	+	panel. In addition, the chairman of the appraisal review board may
	1240	+	assign a protest relating to property not described by Section
	1241	+	6.425(b) to a special panel as authorized by Section 6.425(f).
	1242	+	Protests assigned to special panels shall be randomly assigned to
	1243	+	those panels. If a protest is scheduled to be heard by a particular
	1244	+	special panel, the protest may not be reassigned to another special
	1245	+	panel without the consent of the property owner or designated
	1246	+	agent. If the board has cause to reassign a protest to another
	1247	+	special panel, a property owner or designated agent may agree to
	1248	+	reassignment of the protest or may request that the hearing on the
	1249	+	protest be postponed. The board shall postpone the hearing on that
	1250	+	request. A change of members of a special panel because of a
	1251	+	conflict of interest, illness, or inability to continue
	1252	+	participating in hearings for the remainder of the day does not
	1253	+	constitute reassignment of a protest to another special panel.
	1254	+	SECTION 30. Section 45.105(e), Education Code, is amended
1782	1255		to read as follows:
1783	1256		(e) The governing body of an independent school district
1784	1257		that governs a junior college district under Subchapter B, Chapter
1785	1258		130, in a county with a population of more than two million may
1786	1259		dedicate a specific percentage of the local tax levy to the use of
1787	1260		the junior college district for facilities and equipment or for the
1788	1261		maintenance and operating expenses of the junior college district.
1789	1262		To be effective, the dedication must be made by the governing body
1790	1263		on or before the date on which the governing body adopts its tax
1791	1264		rate for a year. The amount of local tax funds derived from the
1792	1265		percentage of the local tax levy dedicated to a junior college
1793	1266		district from a tax levy may not exceed the amount that would be
1794		-	levied by five percent of the no-new-~~taxes~~ [effective] tax rate ~~for~~
1795		-	the tax year calculated as provided by Section 26.04, Tax Code, on
1796		-	all property taxable by the school district. All real property
	1267	+	levied by five percent of the no-new-revenue [effective] tax rate
	1268	+	for the tax year calculated as provided by Section 26.04, Tax Code,
	1269	+	on all property taxable by the school district. All real property
1797	1270		purchased with these funds is the property of the school district,
1798	1271		but is subject to the exclusive control of the governing body of the
1799	1272		junior college district for as long as the junior college district
1800	1273		uses the property for educational purposes.
1801		-	SECTION 49. Section 130.016(b), Education Code, is amended
1802		-	to read as follows:
1803		-	(b) If the board of trustees of an independent school
1804		-	district that divests itself of the management, control, and
1805		-	operation of a junior college district under this section or under
1806		-	Section 130.017 [of this code] was authorized by [Subsection (e)
1807		-	of] Section 45.105(e) or under former Section 20.48(e) [20.48 of
1808		-	this code] to dedicate a portion of its tax levy to the junior
1809		-	college district before the divestment, the junior college district
1810		-	may levy an ad valorem tax from and after the divestment. In the
1811		-	first two years in which the junior college district levies an ad
1812		-	valorem tax, the tax rate adopted by the governing body may not
1813		-	exceed the rate that, if applied to the total taxable value
1814		-	submitted to the governing body under Section 26.04, Tax Code,
1815		-	would impose an amount equal to the amount of taxes of the school
1816		-	district dedicated to the junior college under [Subsection (e) of]
1817		-	Section 45.105(e) or former Section 20.48(e) [20.48 of this code]
1818		-	in the last dedication before the divestment. In subsequent years,
1819		-	the tax rate of the junior college district is subject to Section
1820		-	26.08 [26.07], Tax Code.
1821		-	SECTION 50. Section 403.302(o), Government Code, is amended
1822		-	to read as follows:
1823		-	(o) The comptroller shall adopt rules governing the conduct
1824		-	of the study after consultation with the comptroller's property tax
1825		-	administration advisory board [Comptroller's Property Value Study
1826		-	Advisory Committee].
1827		-	SECTION 51. Sections 281.124(d) and (e), Health and Safety
1828		-	Code, are amended to read as follows:
1829		-	(d) If a majority of the votes cast in the election favor the
1830		-	proposition, the tax rate for the specified tax year is the rate
1831		-	approved by the voters, and that rate is not subject to [a rollback
1832		-	election under] Section 26.08 [26.07], Tax Code. The board shall
1833		-	adopt the tax rate as provided by Chapter 26, Tax Code.
1834		-	(e) If the proposition is not approved as provided by
1835		-	Subsection (c), the board may not adopt a tax rate for the district
1836		-	for the specified tax year that exceeds the rate that was not
1837		-	approved, and Section 26.08 [26.07], Tax Code, applies to the
1838		-	adopted rate if that rate exceeds the district's rollback tax rate.
1839		-	SECTION 52. Section 102.007(d), Local Government Code, is
	1274	+	SECTION 31. Section 102.007(d), Local Government Code, is
1840	1275		amended to read as follows:
1841	1276		(d) An adopted budget must contain a cover page that
1842	1277		includes:
1843	1278		(1) one of the following statements in 18-point or
1844	1279		larger type that accurately describes the adopted budget:
1845	1280		(A) "This budget will raise more revenue from
1846	1281		property taxes than last year's budget by an amount of (insert total
1847	1282		dollar amount of increase), which is a (insert percentage increase)
1848	1283		percent increase from last year's budget. The property tax revenue
1849	1284		to be raised from new property added to the tax roll this year is
1850	1285		(insert amount computed by multiplying the proposed tax rate by the
1851	1286		value of new property added to the roll).";
1852	1287		(B) "This budget will raise less revenue from
1853	1288		property taxes than last year's budget by an amount of (insert total
1854	1289		dollar amount of decrease), which is a (insert percentage decrease)
1855	1290		percent decrease from last year's budget. The property tax revenue
1856	1291		to be raised from new property added to the tax roll this year is
1857	1292		(insert amount computed by multiplying the proposed tax rate by the
1858	1293		value of new property added to the roll)."; or
1859	1294		(C) "This budget will raise the same amount of
1860		-	revenue from property taxes as last year's budget. The property ~~tax~~
1861		-	revenue to be raised from new property added to the tax roll ~~this~~
1862		-	year is (insert amount computed by multiplying the proposed ~~tax~~
1863		-	rate by the value of new property added to the roll).";
	1295	+	revenue from property taxes as last year's budget. The property
	1296	+	tax revenue to be raised from new property added to the tax roll
	1297	+	this year is (insert amount computed by multiplying the proposed
	1298	+	tax rate by the value of new property added to the roll).";
1864	1299		(2) the record vote of each member of the governing
1865	1300		body by name voting on the adoption of the budget;
1866	1301		(3) the municipal property tax rates for the preceding
1867	1302		fiscal year, and each municipal property tax rate that has been
1868	1303		adopted or calculated for the current fiscal year, including:
1869	1304		(A) the property tax rate;
1870		-	(B) the no-new-~~taxes~~ [effective] tax rate;
1871		-	(C) the no-new-~~taxes~~ [effective] maintenance ~~and~~
1872		-	operations tax rate;
	1305	+	(B) the no-new-revenue [effective] tax rate;
	1306	+	(C) the no-new-revenue [effective] maintenance
	1307	+	and operations tax rate;
1873	1308		(D) the rollback tax rate; and
1874	1309		(E) the debt rate; and
1875	1310		(4) the total amount of municipal debt obligations.
1876		-	SECTION 53. Section 111.008(d), Local Government Code, is
	1311	+	SECTION 32. Section 111.008(d), Local Government Code, is
1877	1312		amended to read as follows:
1878	1313		(d) An adopted budget must contain a cover page that
1879	1314		includes:
1880	1315		(1) one of the following statements in 18-point or
1881	1316		larger type that accurately describes the adopted budget:
1882	1317		(A) "This budget will raise more revenue from
1883	1318		property taxes than last year's budget by an amount of (insert total
1884	1319		dollar amount of increase), which is a (insert percentage increase)
1885	1320		percent increase from last year's budget. The property tax revenue
1886	1321		to be raised from new property added to the tax roll this year is
1887	1322		(insert amount computed by multiplying the proposed tax rate by the
1888	1323		value of new property added to the roll).";
1889	1324		(B) "This budget will raise less revenue from
1890	1325		property taxes than last year's budget by an amount of (insert total
1891	1326		dollar amount of decrease), which is a (insert percentage decrease)
1892	1327		percent decrease from last year's budget. The property tax revenue
1893	1328		to be raised from new property added to the tax roll this year is
1894	1329		(insert amount computed by multiplying the proposed tax rate by the
1895	1330		value of new property added to the roll)."; or
1896	1331		(C) "This budget will raise the same amount of
1897		-	revenue from property taxes as last year's budget. The property ~~tax~~
1898		-	revenue to be raised from new property added to the tax roll ~~this~~
1899		-	year is (insert amount computed by multiplying the proposed ~~tax~~
1900		-	rate by the value of new property added to the roll).";
	1332	+	revenue from property taxes as last year's budget. The property
	1333	+	tax revenue to be raised from new property added to the tax roll
	1334	+	this year is (insert amount computed by multiplying the proposed
	1335	+	tax rate by the value of new property added to the roll).";
1901	1336		(2) the record vote of each member of the
1902	1337		commissioners court by name voting on the adoption of the budget;
1903	1338		(3) the county property tax rates for the preceding
1904	1339		fiscal year, and each county property tax rate that has been adopted
1905	1340		or calculated for the current fiscal year, including:
1906	1341		(A) the property tax rate;
1907		-	(B) the no-new-~~taxes~~ [effective] tax rate;
1908		-	(C) the no-new-~~taxes~~ [effective] maintenance ~~and~~
1909		-	operations tax rate;
	1342	+	(B) the no-new-revenue [effective] tax rate;
	1343	+	(C) the no-new-revenue [effective] maintenance
	1344	+	and operations tax rate;
1910	1345		(D) the rollback tax rate; and
1911	1346		(E) the debt rate; and
1912	1347		(4) the total amount of county debt obligations.
1913		-	SECTION 54. Section 111.039(d), Local Government Code, is
	1348	+	SECTION 33. Section 111.039(d), Local Government Code, is
1914	1349		amended to read as follows:
1915	1350		(d) An adopted budget must contain a cover page that
1916	1351		includes:
1917	1352		(1) one of the following statements in 18-point or
1918	1353		larger type that accurately describes the adopted budget:
1919	1354		(A) "This budget will raise more revenue from
1920	1355		property taxes than last year's budget by an amount of (insert total
1921	1356		dollar amount of increase), which is a (insert percentage increase)
1922	1357		percent increase from last year's budget. The property tax revenue
1923	1358		to be raised from new property added to the tax roll this year is
1924	1359		(insert amount computed by multiplying the proposed tax rate by the
1925	1360		value of new property added to the roll).";
1926	1361		(B) "This budget will raise less revenue from
1927	1362		property taxes than last year's budget by an amount of (insert total
1928	1363		dollar amount of decrease), which is a (insert percentage decrease)
1929	1364		percent decrease from last year's budget. The property tax revenue
1930	1365		to be raised from new property added to the tax roll this year is
1931	1366		(insert amount computed by multiplying the proposed tax rate by the
1932	1367		value of new property added to the roll)."; or
1933	1368		(C) "This budget will raise the same amount of
1934		-	revenue from property taxes as last year's budget. The property ~~tax~~
1935		-	revenue to be raised from new property added to the tax roll ~~this~~
1936		-	year is (insert amount computed by multiplying the proposed ~~tax~~
1937		-	rate by the value of new property added to the roll).";
	1369	+	revenue from property taxes as last year's budget. The property
	1370	+	tax revenue to be raised from new property added to the tax roll
	1371	+	this year is (insert amount computed by multiplying the proposed
	1372	+	tax rate by the value of new property added to the roll).";
1938	1373		(2) the record vote of each member of the
1939	1374		commissioners court by name voting on the adoption of the budget;
1940	1375		(3) the county property tax rates for the preceding
1941	1376		fiscal year, and each county property tax rate that has been adopted
1942	1377		or calculated for the current fiscal year, including:
1943	1378		(A) the property tax rate;
1944		-	(B) the no-new-~~taxes~~ [effective] tax rate;
1945		-	(C) the no-new-~~taxes~~ [effective] maintenance ~~and~~
1946		-	operations tax rate;
	1379	+	(B) the no-new-revenue [effective] tax rate;
	1380	+	(C) the no-new-revenue [effective] maintenance
	1381	+	and operations tax rate;
1947	1382		(D) the rollback tax rate; and
1948	1383		(E) the debt rate; and
1949	1384		(4) the total amount of county debt obligations.
1950		-	SECTION 55. Section 111.068(c), Local Government Code, is
	1385	+	SECTION 34. Section 111.068(c), Local Government Code, is
1951	1386		amended to read as follows:
1952	1387		(c) An adopted budget must contain a cover page that
1953	1388		includes:
1954	1389		(1) one of the following statements in 18-point or
1955	1390		larger type that accurately describes the adopted budget:
1956	1391		(A) "This budget will raise more revenue from
1957	1392		property taxes than last year's budget by an amount of (insert total
1958	1393		dollar amount of increase), which is a (insert percentage increase)
1959	1394		percent increase from last year's budget. The property tax revenue
1960	1395		to be raised from new property added to the tax roll this year is
1961	1396		(insert amount computed by multiplying the proposed tax rate by the
1962	1397		value of new property added to the roll).";
1963	1398		(B) "This budget will raise less revenue from
1964	1399		property taxes than last year's budget by an amount of (insert total
1965	1400		dollar amount of decrease), which is a (insert percentage decrease)
1966	1401		percent decrease from last year's budget. The property tax revenue
1967	1402		to be raised from new property added to the tax roll this year is
1968	1403		(insert amount computed by multiplying the proposed tax rate by the
1969	1404		value of new property added to the roll)."; or
1970	1405		(C) "This budget will raise the same amount of
1971		-	revenue from property taxes as last year's budget. The property ~~tax~~
1972		-	revenue to be raised from new property added to the tax roll ~~this~~
1973		-	year is (insert amount computed by multiplying the proposed ~~tax~~
1974		-	rate by the value of new property added to the roll).";
	1406	+	revenue from property taxes as last year's budget. The property
	1407	+	tax revenue to be raised from new property added to the tax roll
	1408	+	this year is (insert amount computed by multiplying the proposed
	1409	+	tax rate by the value of new property added to the roll).";
1975	1410		(2) the record vote of each member of the
1976	1411		commissioners court by name voting on the adoption of the budget;
1977	1412		(3) the county property tax rates for the preceding
1978	1413		fiscal year, and each county property tax rate that has been adopted
1979	1414		or calculated for the current fiscal year, including:
1980	1415		(A) the property tax rate;
1981		-	(B) the no-new-~~taxes~~ [effective] tax rate;
1982		-	(C) the no-new-~~taxes~~ [effective] maintenance ~~and~~
1983		-	operations tax rate;
	1416	+	(B) the no-new-revenue [effective] tax rate;
	1417	+	(C) the no-new-revenue [effective] maintenance
	1418	+	and operations tax rate;
1984	1419		(D) the rollback tax rate; and
1985	1420		(E) the debt rate; and
1986	1421		(4) the total amount of county debt obligations.
1987		-	SECTION 56. Section 1101.254(f), Special District Local
	1422	+	SECTION 35. Sections 140.010(a), (d), (e), and (f), Local
	1423	+	Government Code, are amended to read as follows:
	1424	+	(a) In this section, "no-new-revenue [effective] tax rate"
	1425	+	and "rollback tax rate" mean the no-new-revenue [effective] tax
	1426	+	rate and rollback tax rate of a county or municipality, as
	1427	+	applicable, as calculated under Chapter 26, Tax Code.
	1428	+	(d) A county or municipality that proposes a property tax
	1429	+	rate that does not exceed the lower of the no-new-revenue
	1430	+	[effective] tax rate or the rollback tax rate shall provide the
	1431	+	following notice:
	1432	+	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
	1433	+	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
	1434	+	"A tax rate of $______ per $100 valuation has been proposed by the
	1435	+	governing body of (insert name of county or municipality).
	1436	+	PROPOSED TAX RATE $______ per $100
	1437	+	PRECEDING YEAR'S TAX RATE $______ per $100
	1438	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE $______ per $100
	1439	+	"The no-new-revenue [effective] tax rate is the total tax rate
	1440	+	needed to raise the same amount of property tax revenue for (insert
	1441	+	name of county or municipality) from the same properties in both the
	1442	+	(insert preceding tax year) tax year and the (insert current tax
	1443	+	year) tax year.
	1444	+	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
	1445	+	FOLLOWS:
	1446	+	property tax amount = (rate) x (taxable value of your property) /
	1447	+	100
	1448	+	"For assistance or detailed information about tax calculations,
	1449	+	please contact:
	1450	+	(insert name of county or municipal tax assessor-collector)
	1451	+	(insert name of county or municipality) tax
	1452	+	assessor-collector
	1453	+	(insert address)
	1454	+	(insert telephone number)
	1455	+	(insert e-mail address)
	1456	+	(insert Internet website address, if applicable)"
	1457	+	(e) A county or municipality that proposes a property tax
	1458	+	rate that exceeds the lower of the no-new-revenue [effective] tax
	1459	+	rate or the rollback tax rate shall provide the following notice:
	1460	+	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
	1461	+	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
	1462	+	"A tax rate of $_____ per $100 valuation has been proposed for
	1463	+	adoption by the governing body of (insert name of county or
	1464	+	municipality). This rate exceeds the lower of the no-new-revenue
	1465	+	[effective] or rollback tax rate, and state law requires that two
	1466	+	public hearings be held by the governing body before adopting the
	1467	+	proposed tax rate. The governing body of (insert name of county or
	1468	+	municipality) proposes to use revenue attributable to the tax rate
	1469	+	increase for the purpose of (description of purpose of increase).
	1470	+	PROPOSED TAX RATE$______ per $100
	1471	+	PRECEDING YEAR'S TAX RATE$______ per $100
	1472	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE$______ per $100
	1473	+	ROLLBACK TAX RATE$______ per $100
	1474	+	"The no-new-revenue [effective] tax rate is the total tax rate
	1475	+	needed to raise the same amount of property tax revenue for (insert
	1476	+	name of county or municipality) from the same properties in both the
	1477	+	(insert preceding tax year) tax year and the (insert current tax
	1478	+	year) tax year.
	1479	+	"The rollback tax rate is the highest tax rate that (insert name of
	1480	+	county or municipality) may adopt before the voters are entitled to
	1481	+	petition for an election to limit the rate that may be approved to
	1482	+	the rollback tax rate.
	1483	+	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
	1484	+	FOLLOWS:
	1485	+	property tax amount = (rate) x (taxable value of your property) /
	1486	+	100
	1487	+	"For assistance or detailed information about tax calculations,
	1488	+	please contact:
	1489	+	(insert name of county or municipal tax assessor-collector)
	1490	+	(insert name of county or municipality) tax
	1491	+	assessor-collector
	1492	+	(insert address)
	1493	+	(insert telephone number)
	1494	+	(insert e-mail address)
	1495	+	(insert Internet website address, if applicable)
	1496	+	"You are urged to attend and express your views at the following
	1497	+	public hearings on the proposed tax rate:
	1498	+	First Hearing: (insert date and time) at (insert location of
	1499	+	meeting).
	1500	+	Second Hearing: (insert date and time) at (insert location
	1501	+	of meeting)."
	1502	+	(f) A county or municipality shall[:
	1503	+	[(1)] provide the notice required by Subsection (d) or
	1504	+	(e), as applicable, not later than the later of September 1 or the
	1505	+	30th day after the first date that the taxing unit has received each
	1506	+	applicable certified appraisal roll by:
	1507	+	(1) [(A)] publishing the notice in a newspaper having
	1508	+	general circulation in:
	1509	+	(A) [(i)] the county, in the case of notice
	1510	+	published by a county; or
	1511	+	(B) [(ii)] the county in which the municipality
	1512	+	is located or primarily located, in the case of notice published by
	1513	+	a municipality; [or]
	1514	+	(2) [(B)] mailing the notice to each property owner
	1515	+	in:
	1516	+	(A) [(i)] the county, in the case of notice
	1517	+	provided by a county; or
	1518	+	(B) [(ii)] the municipality, in the case of
	1519	+	notice provided by a municipality; or [and]
	1520	+	(3) posting [(2) post] the notice prominently on the
	1521	+	home page of the Internet website of the county or municipality, if
	1522	+	applicable, beginning not later than the later of September 1 or the
	1523	+	30th day after the first date that the taxing unit has received each
	1524	+	applicable certified appraisal roll and continuing until the county
	1525	+	or municipality adopts a tax rate.
	1526	+	SECTION 36. Section 8876.152(b), Special District Local
1988	1527		Laws Code, is amended to read as follows:
1989		-	(f) This section does not affect the applicability of [any
1990		-	rights district voters may have to petition for an election under]
1991		-	Section 26.08 [26.07], Tax Code, to the district's tax rate, except
1992		-	that if district voters approve a tax rate increase under this
1993		-	section, [the voters may not petition for an election under]
1994		-	Section 26.08 [26.07], Tax Code, does not apply [as] to the tax rate
1995		-	for that year.
1996		-	SECTION 57. Sections 1122.2522, 3828.157, and 8876.152,
1997		-	Special District Local Laws Code, are amended to read as follows:
1998		-	Sec. 1122.2522. ROLLBACK TAX RATE PROVISIONS APPLICABLE.
1999		-	[(a)] If in any year the board adopts a tax rate that exceeds the
2000		-	rollback tax rate calculated as provided by Chapter 26, Tax Code,
2001		-	[the qualified voters of the district by petition may require that]
2002		-	an election under Section 26.08 of that code must be held to
2003		-	determine whether or not to approve [reduce] the tax rate adopted by
2004		-	the board for that year [to the rollback tax rate].
2005		-	[(b) To the extent a conflict exists between this section
2006		-	and a provision of the Tax Code, the provision of the Tax Code
2007		-	prevails.]
2008		-	Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE
2009		-	PROVISIONS. Sections 26.04, 26.05, and 26.08 [26.07], Tax Code, do
2010		-	not apply to a tax imposed under Section 3828.153 or 3828.156.
2011		-	Sec. 8876.152. APPLICABILITY OF CERTAIN TAX PROVISIONS.
2012		-	(a) Sections 26.04, 26.05, 26.06, 26.061, and 26.08 [26.07], Tax
2013		-	Code, do not apply to a tax imposed by the district.
2014	1528		(b) Sections 49.236(a)(1) and (2) and (b) [Section 49.236],
2015	1529		Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the
2016	1530		78th Legislature, Regular Session, 2003, applies] to the district.
2017		-	SECTION 58. Section 49.107(g), Water Code, is amended to
2018		-	read as follows:
2019		-	(g) Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax
2020		-	Code, do not apply to a tax levied and collected under this section
2021		-	or an ad valorem tax levied and collected for the payment of the
2022		-	interest on and principal of bonds issued by a district.
2023		-	SECTION 59. Section 49.108(f), Water Code, is amended to
2024		-	read as follows:
2025		-	(f) Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax
2026		-	Code, do not apply to a tax levied and collected for payments made
2027		-	under a contract approved in accordance with this section.
2028		-	SECTION 60. Section 49.236, Water Code, as added by Chapter
2029		-	335 (S.B. 392), Acts of the 78th Legislature, Regular Session,
2030		-	2003, is amended by amending Subsections (a) and (d) and adding
2031		-	Subsections (e), (f), (g), (h), (i), (j), and (k) to read as
2032		-	follows:
	1531	+	SECTION 37. Section 49.236(a), Water Code, as added by
	1532	+	Chapter 335 (S.B. 392), Acts of the 78th Legislature, Regular
	1533	+	Session, 2003, is amended to read as follows:
2033	1534		(a) Before the board adopts an ad valorem tax rate for the
2034	1535		district for debt service, operation and maintenance purposes, or
2035	1536		contract purposes, the board shall give notice of each meeting of
2036	1537		the board at which the adoption of a tax rate will be considered.
2037	1538		The notice must:
2038	1539		(1) contain a statement in substantially the following
2039	1540		form:
2040	1541		"NOTICE OF PUBLIC HEARING ON TAX RATE
2041	1542		"The (name of the district) will hold a public hearing on a
2042	1543		proposed tax rate for the tax year (year of tax levy) on (date and
2043		-	time) at (meeting place). Your individual taxes may increase or
2044		-	decrease, depending on the change in the taxable value of your
	1544	+	time) at (meeting place). Your individual taxes may increase at a
	1545	+	greater or lesser rate, or even decrease, depending on the tax rate
	1546	+	that is adopted and on the change in the taxable value of your
2045	1547		property in relation to the change in taxable value of all other
2046		-	property and the tax rate that is adopted.
	1548	+	property [and the tax rate that is adopted]. The change in the
	1549	+	taxable value of your property in relation to the change in the
	1550	+	taxable value of all other property determines the distribution of
	1551	+	the tax burden among all property owners.
2047	1552		"(Names of all board members and, if a vote was taken, an
2048	1553		indication of how each voted on the proposed tax rate and an
2049	1554		indication of any absences.)";
2050	1555		(2) contain the following information:
2051	1556		(A) the district's total adopted tax rate for the
2052	1557		preceding year and the proposed tax rate, expressed as an amount per
2053	1558		$100;
2054	1559		(B) the difference, expressed as an amount per
2055	1560		$100 and as a percent increase or decrease, as applicable, in the
2056	1561		proposed tax rate compared to the adopted tax rate for the preceding
2057	1562		year;
2058	1563		(C) the average appraised value of a residence
2059	1564		homestead in the district in the preceding year and in the current
2060	1565		year; the district's total homestead exemption, other than an
2061	1566		exemption available only to disabled persons or persons 65 years of
2062	1567		age or older, applicable to that appraised value in each of those
2063		-	years; and the average taxable value of a residence homestead in ~~the~~
2064		-	district in each of those years, disregarding any homestead
	1568	+	years; and the average taxable value of a residence homestead in
	1569	+	the district in each of those years, disregarding any homestead
2065	1570		exemption available only to disabled persons or persons 65 years of
2066	1571		age or older;
2067	1572		(D) the amount of tax that would have been
2068	1573		imposed by the district in the preceding year on a residence
2069	1574		homestead appraised at the average appraised value of a residence
2070	1575		homestead in that year, disregarding any homestead exemption
2071	1576		available only to disabled persons or persons 65 years of age or
2072	1577		older;
2073	1578		(E) the amount of tax that would be imposed by the
2074	1579		district in the current year on a residence homestead appraised at
2075	1580		the average appraised value of a residence homestead in that year,
2076	1581		disregarding any homestead exemption available only to disabled
2077	1582		persons or persons 65 years of age or older, if the proposed tax
2078	1583		rate is adopted; [and]
2079	1584		(F) the difference between the amounts of tax
2080	1585		calculated under Paragraphs (D) and (E), expressed in dollars and
2081	1586		cents and described as the annual percentage increase or decrease,
2082	1587		as applicable, in the tax to be imposed by the district on the
2083	1588		average residence homestead in the district in the current year if
2084	1589		the proposed tax rate is adopted; and
2085	1590		(G) if the proposed combined debt service,
2086		-	operation and maintenance, and contract tax rate requires or
2087		-	authorizes an election in the district to ratify the tax rate, a
2088		-	description of the purpose of the proposed tax increase; and
	1591	+	operation and maintenance, and contract tax rate would authorize
	1592	+	the qualified voters of the district by petition to require a
	1593	+	rollback election to be held in the district, a description of the
	1594	+	purpose of the proposed tax increase; and
2089	1595		(3) contain a statement in substantially the following
2090		-	form, as applicable:
2091		-	(A) if there are not any new improvements
2092		-	included in the appraisal roll for the district for the current tax
2093		-	year:
2094		-	"NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
2095		-	"If taxes on the average residence homestead increase by more
2096		-	than four [eight] percent, [the qualified voters of the district by
2097		-	petition may require that] an election must be held to determine
2098		-	whether to ratify [reduce] the [operation and maintenance] tax rate
2099		-	[to the rollback tax rate] under Section 49.236(d), Water Code.";
2100		-	or
2101		-	(B) if there are any new improvements included in
2102		-	the appraisal roll for the district for the current tax year:
	1596	+	form:
2103	1597		"NOTICE OF TAXPAYERS' RIGHT TO ROLLBACK ELECTION
2104	1598		"If taxes on the average residence homestead increase by more
2105		-	than four percent, the qualified voters of the district by petition
2106		-	may require that an election be held to determine whether to ratify
2107		-	the tax rate under Section 49.236(e), Water Code."
2108		-	(d) This subsection applies to a district only if there are
2109		-	not any new improvements included in the appraisal roll for the
2110		-	district for the current tax year. If the board [governing body] of
2111		-	the [a] district adopts a combined debt service, operation and
2112		-	maintenance, and contract tax rate that would impose more than 1.05
2113		-	[1.08] times the amount of tax imposed by the district in the
2114		-	preceding year on a residence homestead appraised at the average
2115		-	appraised value of a residence homestead in the district in that
2116		-	year, disregarding any homestead exemption available only to
2117		-	disabled persons or persons 65 years of age or older, [the qualified
2118		-	voters of the district by petition may require that] an election
2119		-	must be held to determine whether [or not] to ratify [reduce] the
2120		-	tax rate adopted for the current year [to the rollback tax rate] in
2121		-	accordance with the procedures provided by Sections 26.08(b)-(d-2)
2122		-	[26.07(b)-(g) and 26.081], Tax Code.
2123		-	(e) This subsection and Subsections (f)-(i) apply to a
2124		-	district only if there are any new improvements included in the
2125		-	appraisal roll for the district for the current tax year. If the
2126		-	board of the district adopts a combined debt service, operation and
2127		-	maintenance, and contract tax rate that would impose more than 1.05
2128		-	times the amount of tax imposed by the district in the preceding
2129		-	year on a residence homestead appraised at the average appraised
2130		-	value of a residence homestead in the district in that year,
2131		-	disregarding any homestead exemption available only to disabled
2132		-	persons or persons 65 years of age or older, the qualified voters of
2133		-	the district by petition may require that an election be held to
2134		-	determine whether to ratify the tax rate adopted for the current
2135		-	year in accordance with the procedures provided by Subsections
2136		-	(f)-(i) of this section and Section 26.081, Tax Code.
2137		-	(f) A petition is valid only if:
2138		-	(1) it states that it is intended to require an
2139		-	election in the district on the question of ratifying the tax rate
2140		-	adopted for the current year;
2141		-	(2) it is signed by a number of registered voters of
2142		-	the district equal to at least:
2143		-	(A) seven percent of the number of registered
2144		-	voters of the district according to the most recent official list of
2145		-	registered voters if the tax rate adopted for the current tax year
2146		-	would impose taxes for operation and maintenance in an amount of at
2147		-	least $5 million; or
2148		-	(B) 10 percent of the number of registered voters
2149		-	of the district according to the most recent official list of
2150		-	registered voters if the tax rate adopted for the current tax year
2151		-	would impose taxes for operation and maintenance in an amount of
2152		-	less than $5 million; and
2153		-	(3) it is submitted to the board on or before the 90th
2154		-	day after the date on which the board adopted the tax rate for the
2155		-	current year.
2156		-	(g) Not later than the 20th day after the day a petition is
2157		-	submitted, the board shall determine whether or not the petition is
2158		-	valid and pass a resolution stating its finding. If the board fails
2159		-	to act within the time allowed, the petition is treated as if it had
2160		-	been found valid.
2161		-	(h) If the board finds that the petition is valid (or fails
2162		-	to act within the time allowed), it shall order that an election be
2163		-	held in the district on a date not less than 30 or more than 90 days
2164		-	after the last day on which it could have acted to approve or
2165		-	disapprove the petition. A state law requiring local elections to
2166		-	be held on a specified date does not apply to the election unless a
2167		-	specified date falls within the time permitted by this section. At
2168		-	the election, the ballots shall be prepared to permit voting for or
2169		-	against the proposition: "Approving the ad valorem tax rate of
2170		-	$____ per $100 valuation in (name of district) for the current year,
2171		-	a rate that is $____ higher per $100 valuation than the district's
2172		-	rollback tax rate, for the purpose of (description of purpose of
2173		-	increase)." The ballot proposition must include the adopted tax
2174		-	rate and the difference between that rate and the rollback tax rate
2175		-	in the appropriate places.
2176		-	(i) Sections 26.08(c), (d), (d-1), and (d-2), Tax Code,
2177		-	apply to an election under Subsection (e) of this section in the
2178		-	same manner as those subsections apply to an election under Section
2179		-	26.08, Tax Code.
2180		-	(j) For purposes of an election under Subsection (d) or (e),
2181		-	as applicable [Sections 26.07(b)-(g) and this subsection], the
2182		-	rollback tax rate of a district is the sum of the following tax
2183		-	rates:
2184		-	(1) the current year's debt service tax rate;
2185		-	(2) the current year's [and] contract tax rate; and
2186		-	(3) [rates plus] the operation and maintenance tax
2187		-	rate that would impose 1.05 [1.08] times the amount of the operation
2188		-	and maintenance tax imposed by the district in the preceding year on
2189		-	a residence homestead appraised at the average appraised value of a
2190		-	residence homestead in the district in that year, disregarding any
2191		-	homestead exemption available only to disabled persons or persons
2192		-	65 years of age or older.
2193		-	(k) Notwithstanding any other provision of this section,
2194		-	the board may substitute "eight percent" for "four percent" in
2195		-	Subsection (a) and "1.08" for "1.05" in Subsection (d) or (e), as
2196		-	applicable, and Subsection (j) if any part of the district is
2197		-	located in an area declared a disaster area during the current tax
2198		-	year by the governor or by the president of the United States.
2199		-	SECTION 61. The following provisions are repealed:
2200		-	(1) Sections 403.302(m-1) and (n), Government Code;
2201		-	(2) Section 140.010, Local Government Code;
2202		-	(3) Section 1063.255, Special District Local Laws
2203		-	Code;
2204		-	(4) Section 26.07, Tax Code;
2205		-	(5) Section 49.236, Water Code, as added by Chapter
	1599	+	than eight percent, the qualified voters of the district by
	1600	+	petition may require that an election be held to determine whether
	1601	+	to reduce the operation and maintenance tax rate to the rollback tax
	1602	+	rate under Section 49.236(d), Water Code."
	1603	+	SECTION 38. The following provisions are repealed:
	1604	+	(1) Section 49.236, Water Code, as added by Chapter
2206	1605		248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,
2207	1606		2003; and
2208		-	(6) Section 49.2361, Water Code.
2209		-	SECTION 62. The changes in law made by this Act relating to
	1607	+	(2) Section 49.2361, Water Code.
	1608	+	SECTION 39. The changes in law made by this Act relating to
2210	1609		the ad valorem tax rate of a taxing unit apply beginning with the
2211	1610		2018 tax year.
2212		-	SECTION 63. Sections 5.05, 5.102, 5.13, and 23.01, Tax
2213		-	Code, as amended by this Act, apply only to the appraisal of
2214		-	property for ad valorem tax purposes for a tax year beginning on or
2215		-	after January 1, 2018.
2216		-	SECTION 64. Section 6.03(a), Tax Code, as amended by this
2217		-	Act, does not affect the right of a person serving on the board of
2218		-	directors of an appraisal district on January 1, 2018, to complete
2219		-	the person's term on the board.
2220		-	SECTION 65. Section 6.41(d-9), Tax Code, as amended by this
	1611	+	SECTION 40. (a) The comptroller shall comply with Sections
	1612	+	5.07(f), (g), (h), and (i), Tax Code, as added by this Act, as soon
	1613	+	as practicable after January 1, 2018.
	1614	+	(b) The comptroller shall comply with Section 5.091, Tax
	1615	+	Code, as amended by this Act, not later than January 1, 2021.
	1616	+	SECTION 41. Section 6.41(d-9), Tax Code, as amended by this
2221	1617		Act, and Section 6.41(d-10), Tax Code, as added by this Act, apply
2222	1618		only to the appointment of appraisal review board members to terms
2223	1619		beginning on or after January 1, 2019.
2224		-	SECTION 66. Section 6.42(d), Tax Code, as added by this Act,
2225		-	applies only to a recommendation, determination, decision, or other
2226		-	action by an appraisal review board or a panel of such a board on or
2227		-	after January 1, 2018. A recommendation, determination, decision,
2228		-	or other action by an appraisal review board or a panel of such a
2229		-	board before January 1, 2018, is governed by the law as it existed
2230		-	immediately before that date, and that law is continued in effect
2231		-	for that purpose.
2232		-	SECTION 67. Section 25.19(b-3), Tax Code, as added by this
2233		-	Act, applies only to a notice of appraised value for a tax year
2234		-	beginning on or after January 1, 2019. A notice of appraised value
2235		-	for a tax year beginning before January 1, 2019, is governed by the
2236		-	law in effect immediately before that date, and that law is
2237		-	continued in effect for that purpose.
2238		-	SECTION 68. Not later than October 1, 2017:
2239		-	(1) the designated officer or employee of each taxing
2240		-	unit shall submit to the county assessor-collector for each county
2241		-	in which all or part of the territory of the taxing unit is located
2242		-	the worksheets used by the designated officer or employee to
2243		-	calculate the effective and rollback tax rates of the unit for the
2244		-	2013-2017 tax years; and
2245		-	(2) the county assessor-collector for each county
2246		-	shall post the worksheets submitted to the county
2247		-	assessor-collector under Subdivision (1) of this section on the
2248		-	Internet website of the county.
2249		-	SECTION 69. Section 41.03(a), Tax Code, as amended by this
	1620	+	SECTION 42. (a) An appraisal district established in a
	1621	+	county with a population of 120,000 or more and each taxing unit
	1622	+	located wholly or partly in such an appraisal district shall comply
	1623	+	with Sections 26.04(e-2), 26.17, and 26.18, Tax Code, as added by
	1624	+	this Act, beginning with the 2019 tax year.
	1625	+	(b) An appraisal district established in a county with a
	1626	+	population of less than 120,000 and each taxing unit located wholly
	1627	+	in such an appraisal district shall comply with Sections
	1628	+	26.04(e-2), 26.17, and 26.18, Tax Code, as added by this Act,
	1629	+	beginning with the 2020 tax year.
	1630	+	SECTION 43. Section 41.03(a), Tax Code, as amended by this
2250	1631		Act, applies only to a challenge under Chapter 41, Tax Code, for
2251	1632		which a challenge petition is filed on or after January 1, 2018. A
2252	1633		challenge under Chapter 41, Tax Code, for which a challenge
2253	1634		petition was filed before January 1, 2018, is governed by the law in
2254	1635		effect on the date the challenge petition was filed, and the former
2255	1636		law is continued in effect for that purpose.
2256		-	SECTION 70. Sections 41.45 and 41.66, Tax Code, as amended
	1637	+	SECTION 44. Sections 41.45 and 41.66, Tax Code, as amended
2257	1638		by this Act, apply only to a protest filed under Chapter 41, Tax
2258	1639		Code, on or after January 1, 2019. A protest filed under that
2259	1640		chapter before January 1, 2019, is governed by the law in effect on
2260	1641		the date the protest was filed, and the former law is continued in
2261	1642		effect for that purpose.
2262		-	SECTION 71. Section 41.71, Tax Code, as amended by this Act,
2263		-	applies only to a hearing on a protest under Chapter 41, Tax Code,
2264		-	that is scheduled on or after January 1, 2018. A hearing on a
2265		-	protest under Chapter 41, Tax Code, that is scheduled before
2266		-	January 1, 2018, is governed by the law in effect on the date the
2267		-	hearing was scheduled, and that law is continued in effect for that
2268		-	purpose.
2269		-	SECTION 72. Sections 41A.01, 41A.03, and 41A.06, Tax Code,
2270		-	as amended by this Act, apply only to a request for binding
2271		-	arbitration under Chapter 41A, Tax Code, that is filed on or after
2272		-	January 1, 2018. A request for binding arbitration under Chapter
2273		-	41A, Tax Code, that is filed before January 1, 2018, is governed by
2274		-	the law in effect on the date the request is filed, and the former
2275		-	law is continued in effect for that purpose.
2276		-	SECTION 73. (a) Except as provided by Subsections (b) and
2277		-	(c) of this section, this Act takes effect January 1, 2018.
2278		-	(b) Section 68 of this Act takes effect September 1, 2017.
2279		-	(c) The following provisions take effect September 1, 2018:
	1643	+	SECTION 45. (a) Except as otherwise provided by this Act,
	1644	+	this Act takes effect January 1, 2018.
	1645	+	(b) The following provisions take effect September 1, 2018:
2280	1646		(1) Sections 6.41(b) and (d-9), Tax Code, as amended
2281	1647		by this Act;
2282	1648		(2) Sections 6.41(b-1), (b-2), and (d-10), Tax Code,
2283	1649		as added by this Act;
2284	1650		(3) Section 6.414(d), Tax Code, as amended by this
2285	1651		Act;
2286	1652		(4) Section 6.425, Tax Code, as added by this Act;
2287		-	(5) Section 25.19(~~b-3~~), Tax Code, as ~~added~~ by this
	1653	+	(5) Section 41.44(d), Tax Code, as amended by this
2288	1654		Act;
2289		-	(6) Section 41.44(d), Tax Code, as amended by this
	1655	+	(6) Section 41.45(d), Tax Code, as amended by this
2290	1656		Act;
2291		-	(7) Section 41.45(d), Tax Code, as amended by this
2292		-	Act;
2293		-	(8) Sections 41.45(d-1), (d-2), and (d-3), Tax Code,
	1657	+	(7) Sections 41.45(d-1), (d-2), and (d-3), Tax Code,
2294	1658		as added by this Act;
2295		-	(9) Section 41.66(k), Tax Code, as amended by this
	1659	+	(8) Section 41.66(k), Tax Code, as amended by this
2296	1660		Act; and
2297		-	(10) Section 41.66(k-1), Tax Code, as added by this
	1661	+	(9) Section 41.66(k-1), Tax Code, as added by this
2298	1662		Act.
2299		-	* * * * *
	1663	+	(c) The following provisions take effect January 1, 2019:
	1664	+	(1) Sections 26.04(d-1), (d-2), (e-2), (e-3), and
	1665	+	(e-4), Tax Code, as added by this Act;
	1666	+	(2) Sections 26.04(e-1) and (g), Tax Code, as amended
	1667	+	by this Act;
	1668	+	(3) Sections 26.05(d-1) and (d-2), Tax Code, as added
	1669	+	by this Act; and
	1670	+	(4) Section 26.05(e), Tax Code, as amended by this
	1671	+	Act.