Texas 2017 - 85th Regular

Texas Senate Bill SB2239 Compare Versions

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

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1	1	By: Bettencourt S.B. No. 2239
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to ad valorem taxation.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 5.07, Tax Code, is amended by adding
9	9	Subsection (f) to read as follows:
10	10	(f) The comptroller shall prescribe the form of the
11	11	worksheets to be used by the designated officer or employee of each
12	12	taxing unit in calculating the no-new-taxes rate and rollback tax
13	13	rate for the unit as required by Chapter 26. The form must be in an
14	14	electronic format and be capable of:
15	15	(1) being completed electronically;
16	16	(2) performing calculations automatically based on
17	17	the data entered by the designated officer or employee;
18	18	(3) being certified by the designated officer or
19	19	employee after completion; and
20	20	(4) being submitted electronically to the comptroller
21	21	on completion and certification.
22	22	SECTION 2. Section 5.091, Tax Code, is amended to read as
23	23	follows:
24	24	Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the
25	25	comptroller shall prepare a list that includes the total tax rate
26	26	imposed by each taxing unit in this state[, other than a school
27	27	district, if the tax rate is reported to the comptroller,] for the
28	28	year [preceding the year] in which the list is prepared. The
29	29	comptroller shall list the tax rates alphabetically according to:
30	30	(1) the county or counties in which each taxing unit is
31	31	located; and
32	32	(2) the name of each taxing unit [in descending
33	33	order].
34	34	(b) Not later than January 1 [December 31] of the following
35	35	[each] year, the comptroller shall publish on the comptroller's
36	36	Internet website the list required by Subsection (a).
37	37	SECTION 3. Chapter 5, Tax Code, is amended by adding Section
38	38	5.092 to read as follows:
39	39	Sec. 5.092. STATEWIDE DATABASE OF OTHER
40	40	PROPERTY-TAX-RELATED INFORMATION. (a) The comptroller shall
41	41	create and maintain a property tax database that:
42	42	(1) contains information that is provided by
43	43	designated officers or employees of taxing units in the manner
44	44	required by the comptroller;
45	45	(2) is continuously updated as preliminary and revised
46	46	data become available to and are provided by the designated
47	47	officers or employees of taxing units;
48	48	(3) is accessible to the public; and
49	49	(4) is searchable by property address.
50	50	(b) The database must include, with respect to each property
51	51	listed on an appraisal roll:
52	52	(1) the property's identification number;
53	53	(2) the property's market value;
54	54	(3) the property's taxable value;
55	55	(4) the name of each taxing unit in which the property
56	56	is located;
57	57	(5) for each taxing unit other than a school district
58	58	in which the property is located:
59	59	(A) the no-new-taxes rate; and
60	60	(B) the rollback tax rate;
61	61	(6) for each school district in which the property is
62	62	located:
63	63	(A) the rate to maintain the same amount of state
64	64	and local revenue per weighted student that the district received
65	65	in the school year beginning in the preceding tax year; and
66	66	(B) the rollback tax rate;
67	67	(7) the tax rate proposed by the governing body of each
68	68	taxing unit in which the property is located;
69	69	(8) for each taxing unit other than a school district
70	70	in which the property is located, the taxes that would be imposed on
71	71	the property if the unit adopted a tax rate equal to:
72	72	(A) the no-new-taxes rate; and
73	73	(B) the proposed tax rate;
74	74	(9) for each school district in which the property is
75	75	located, the taxes that would be imposed on the property if the unit
76	76	adopted a tax rate equal to:
77	77	(A) the rate to maintain the same amount of state
78	78	and local revenue per weighted student that the district received
79	79	in the school year beginning in the preceding tax year; and
80	80	(B) the proposed tax rate;
81	81	(10) for each taxing unit other than a school district
82	82	in which the property is located, the difference between the amount
83	83	calculated under Subdivision (8)(A) and the amount calculated under
84	84	Subdivision (8)(B);
85	85	(11) for each school district in which the property is
86	86	located, the difference between the amount calculated under
87	87	Subdivision (9)(A) and the amount calculated under Subdivision
88	88	(9)(B);
89	89	(12) the date and location of each public hearing, if
90	90	applicable, on the proposed tax rate to be held by the governing
91	91	body of each taxing unit in which the property is located; and
92	92	(13) the date and location of the public meeting in
93	93	which the tax rate will be adopted to be held by the governing body
94	94	of each taxing unit in which the property is located.
95	95	(c) The database must provide a link to the information
96	96	posted under Section 26.17 on the Internet website of each taxing
97	97	unit in which the property is located.
98	98	(d) The officer or employee designated by the governing body
99	99	of each taxing unit to calculate the no-new-taxes rate and the
100	100	rollback tax rate for the unit must electronically submit to the
101	101	comptroller:
102	102	(1) the information described by Subsection (b) as the
103	103	information becomes available; and
104	104	(2) the worksheets prepared under Section 26.04(d-1)
105	105	at the same time the officer or employee submits the tax rates to
106	106	the governing body of the unit under Section 26.04(e).
107	107	(e) The comptroller shall deliver by e-mail to the
108	108	designated officer or employee confirmation of receipt of the
109	109	worksheets submitted under Subsection (d)(2). The comptroller
110	110	shall incorporate the worksheets into the database and make them
111	111	available to the public not later than the third day after the date
112	112	the comptroller receives them.
113	113	SECTION 4. Sections 25.19(b) and (i), Tax Code, are amended
114	114	to read as follows:
115	115	(b) The chief appraiser shall separate real from personal
116	116	property and include in the notice for each:
117	117	(1) a list of the taxing units in which the property is
118	118	taxable;
119	119	(2) the appraised value of the property in the
120	120	preceding year;
121	121	(3) the taxable value of the property in the preceding
122	122	year for each taxing unit taxing the property;
123	123	(4) the appraised value of the property for the
124	124	current year, the kind and amount of each exemption and partial
125	125	exemption, if any, approved for the property for the current year
126	126	and for the preceding year, and, if an exemption or partial
127	127	exemption that was approved for the preceding year was canceled or
128	128	reduced for the current year, the amount of the exemption or partial
129	129	exemption canceled or reduced;
130	130	(5) [if the appraised value is greater than it was in
131	131	the preceding year, the amount of tax that would be imposed on the
132	132	property on the basis of the tax rate for the preceding year;
133	133	[(6)] in italic typeface, the following statement:
134	134	"The Texas Legislature does not set the amount of your local taxes.
135	135	Your property tax burden is decided by your locally elected
136	136	officials, and all inquiries concerning your taxes should be
137	137	directed to those officials";
138	138	(6) [(7)] a detailed explanation of the time and
139	139	procedure for protesting the value;
140	140	(7) [(8)] the date and place the appraisal review
141	141	board will begin hearing protests; and
142	142	(8) [(9)] a brief explanation that the governing body
143	143	of each taxing unit decides whether or not taxes on the property
144	144	will increase and the appraisal district only determines the value
145	145	of the property.
146	146	(i) Delivery with a notice required by Subsection (a) or (g)
147	147	of a copy of the pamphlet published by the comptroller under Section
148	148	5.06 or a copy of the notice published by the chief appraiser under
149	149	Section 41.70 is sufficient to comply with the requirement that the
150	150	notice include the information specified by Subsection (b)(6)
151	151	[(b)(7)] or (g)(3), as applicable.
152	152	SECTION 5. Section 26.012(7), Tax Code, is amended to read
153	153	as follows:
154	154	(7) "Debt" means a bond, warrant, certificate of
155	155	obligation, or other evidence of indebtedness owed by a taxing unit
156	156	that has been approved at an election and is payable solely from
157	157	property taxes in installments over a period of more than one year,
158	158	not budgeted for payment from maintenance and operations funds, and
159	159	secured by a pledge of property taxes, or a payment made under
160	160	contract to secure indebtedness of a similar nature issued by
161	161	another political subdivision on behalf of the taxing unit.
162	162	SECTION 6. Chapter 26, Tax Code, is amended by adding
163	163	Section 26.031 to read as follows:
164	164	Sec. 26.031. EFFECTIVE AND ROLLBACK TAX RATES OF A TAXING
165	165	UNIT OTHER THAN A SCHOOL DISTRICT.
166	166	(a) An officer or employee designated by the governing body
167	167	of a taxing unit other than a school district shall calculate the
168	168	no-new-taxes rate and the rollback tax rate for the unit using the
169	169	electronic, fillable form or forms promulgated by the comptroller
170	170	under Section 5.07.
171	171	(b) The no-new-taxes rate of a taxing unit other than a
172	172	school district is determined by the following formula:
173	173	(Prior year) Tax levy, adjusted for lost value
174	174	divided by (Current year) Taxable value, adjusted for
175	175	new value
176	176	equals (Current year) No-new-taxes rate
177	177	(c) The rollback tax rate of a taxing unit other than a
178	178	school district is determined by the following formula:
179	179	(Current year) No-new-taxes maintenance & operations
180	180	rate
181	181	plus 4% of (Current year) No-new-taxes maintenance &
182	182	operations rate
183	183	plus Current year debt rate
184	184	plus Adjustment for criminal justice mandate
185	185	plus Adjustment for indigent health care
186	186	minus Adjustment for additional sales tax
187	187	equals (Current year) Rollback tax rate
188	188	(d) The no-new-taxes rate for a county is the sum of the
189	189	no-new-taxes rates calculated for each type of tax the county
190	190	levies and the rollback tax rate for a county is the sum of the
191	191	rollback tax rates calculated for each type of tax the county
192	192	levies.
193	193	(e) If as a result of consolidation of taxing units a taxing
194	194	unit includes territory that was in two or more taxing units in the
195	195	preceding year, the amount of taxes imposed in each in the preceding
196	196	year is combined for purposes of calculating the no-new-taxes rate
197	197	and rollback tax rate under this section.
198	198	(f) Notwithstanding Section 26.012, in this section:
199	199	(1) "Actual collection rate" means the total amount of
200	200	taxes levied in a tax year, divided by the total amount of tax
201	201	revenue, including delinquent taxes, penalty and interest,
202	202	collected between July 1 of the tax year and June 30 of the
203	203	following tax year, expressed as a percentage. If the actual
204	204	collection rate exceeds 100%, the rate shall not be reduced to 100%.
205	205	(2) "Adjustment for additional sales tax" is the
206	206	amount determined under Section 26.041, divided by the current year
207	207	total taxable value for rollback calculation.
208	208	(3) "Adjustment for criminal justice mandate " is the
209	209	amount determined under Section 26.044.
210	210	(4) "Adjustment for indigent health care" is the
211	211	amount determined under Section 26.0441.
212	212	(5) "Average collection rate" means the average of the
213	213	actual collection rate for all taxes levied by the taxing unit for
214	214	the three years immediately preceding the current year.
215	215	(6) "Current year total taxable value" means the sum
216	216	of:
217	217	(A) the total taxable value of property listed on
218	218	the certified appraisal roll for the current year, including all
219	219	appraisal roll supplements and corrections, as of the date of the
220	220	calculation. Appraisal roll corrections include any adjustments to
221	221	taxable value resulting from final court decisions regardless of
222	222	whether the appraisal roll has been corrected under Section 42.41
223	223	as of the date of calculation;
224	224	(B) the taxable value of properties under protest
225	225	that are included on the list prepared by the chief appraiser under
226	226	Section 26.01(c). For purposes of this subdivision, taxable value
227	227	means the taxable value as determined by the appraisal district and
228	228	does not mean a lower value claimed by the property owner or
229	229	estimated by the chief appraiser;
230	230	(C) the taxable value of properties known to the
231	231	chief appraiser that are included on the list prepared by the chief
232	232	appraiser under Section 26.01(d). For purposes of this
233	233	subdivision, taxable value means the taxable value as determined by
234	234	the appraisal district and does not mean a lower value claimed by
235	235	the property owner or estimated by the chief appraiser; and
236	236	(D) for counties, the value of rolling stock
237	237	certified to the county tax assessor-collector by the comptroller
238	238	under Section 24.38.
239	239	(7) "Current year taxable value of homesteads subject
240	240	to tax limitation" means the taxable value of homesteads that
241	241	qualified for a tax limitation as provided by Section 11.261 for the
242	242	current year.
243	243	(8) "Current year taxable value of new improvements"
244	244	means the sum of:
245	245	(A) the taxable value of new improvements to real
246	246	property that were not on the appraisal roll for the prior year;
247	247	(B) the taxable value of real property that is
248	248	taxable in the current year but was not taxable in whole or in part
249	249	in the prior year because the real property was subject to a tax
250	250	abatement agreement, less the value of the real property that was
251	251	taxable in the prior year.
252	252	(9) "Current year taxable value of property annexed"
253	253	means the taxable value of real property and personal property
254	254	located in territory annexed to the taxing unit after January 1 of
255	255	the prior year.
256	256	(10) "Current year debt rate" of a taxing unit other
257	257	than a school district is determined by the following formula:
258	258	(Current year) Debt service
259	259	plus Excess collections
260	260	equals (Current year) Adjusted debt
261	261	multiplied by (Current year) Average collection
262	262	rate
263	263	equals (Current year) Debt adjusted for
264	264	collection rate
265	265	divided by Current year total taxable value for
266	266	rollback calculation
267	267	Equals (Current year) Debt tax rate
268	268	(11) "Current year total taxable value for rollback
269	269	calculation" means current year total taxable value, minus current
270	270	year taxable value of homesteads subject to tax limitation.
271	271	(12) "No-new-taxes maintenance & operations rate" of a
272	272	taxing unit other than a school district is determined by the
273	273	following formula:
274	274	(Prior year) Maintenance & operations tax rate
275	275	divided by (Prior year) Adopted tax rate
276	276	equals Percentage of (prior year) tax levy
277	277	attributable to maintenance & operations
278	278	multiplied by No-new-taxes rate for current year
279	279	equals No-new-taxes maintenance & operations rate
280	280	for current year
281	281	(13) "Prior year total taxable value" means the total
282	282	taxable value of property listed on the certified appraisal roll
283	283	for the prior year, including all appraisal roll supplements and
284	284	corrections, as of the date of the calculation. Appraisal roll
285	285	corrections include any adjustments to taxable value resulting from
286	286	final court decisions regardless of whether the appraisal roll has
287	287	been corrected under Section 42.41 as of the date of calculation.
288	288	(14) "Prior year taxable value in excess of new
289	289	special appraisal" means, for real property that has qualified for
290	290	special appraisal under Chapter 23 for the first time in the current
291	291	year, the taxable value of the property in the prior year minus the
292	292	taxable value of the property under Chapter 23 in the current year.
293	293	(15) "Prior year taxable value of homesteads subject
294	294	to tax limitation" means the taxable value of homesteads that
295	295	qualified for a tax limitation as provided by Section 11.261 for the
296	296	prior year.
297	297	(16) "Prior year taxable value of newly-exempt real
298	298	property" means the sum of:
299	299	(A) for real property that is wholly exempt for
300	300	the first time in the current year, the taxable value of the real
301	301	property for the prior year; and
302	302	(B) for real property that is partially exempt in
303	303	the current year, the amount of the property's value exempt in the
304	304	current year minus the amount of the property's value exempt in the
305	305	prior year.
306	306	(17) "Prior year taxable value of property de-annexed"
307	307	means the taxable value of property that was taxable in the prior
308	308	year but is not taxable in the current year because the property is
309	309	located in territory that ceased to be a part of the taxing unit
310	310	after January 1 of the prior year.
311	311	(18) "Tax levy, adjusted for lost value" of a taxing
312	312	unit other than a school district is determined by the following
313	313	formula:
314	314	Prior year total taxable value
315	315	minus Prior year taxable value of homesteads
316	316	subject to tax limitation
317	317	minus Prior year total taxable value of property
318	318	de-annexed
319	319	minus Prior year total taxable value of
320	320	newly-exempt property
321	321	minus Prior year total taxable value in excess of
322	322	new special appraisal
323	323	equals Prior year total taxable value, adjusted
324	324	for lost value
325	325	divided by 100
326	326	multiplied by (Prior year) Tax rate
327	327	equals (Prior year) Tax levy, adjusted for lost
328	328	value
329	329	(19) "Taxable value, adjusted for new value" of a
330	330	taxing unit other than a school district is determined by the
331	331	following formula:
332	332	Current year total taxable value
333	333	minus Current year taxable value of homesteads
334	334	subject to tax limitation
335	335	minus Current year taxable value of property
336	336	annexed
337	337	minus Current year taxable value of new
338	338	improvements
339	339	equals (Current year) Taxable value, adjusted for
340	340	new value
341	341	SECTION 7. The heading to Section 26.04, Tax Code, is
342	342	amended to read as follows:
343	343	Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
344	344	EFFECTIVE AND ROLLBACK TAX RATES OF A SCHOOL DISTRICT.
345	345	SECTION 8. Section 26.04, Tax Code, is amended by amending
346	346	Subsections (c), (f) and (g) and by adding Subsections (d-1),
347	347	(d-2), (d-3), (d-4) and (e-2) to read as follows:
348	348	(c) An officer or employee designated by the governing body
349	349	of a school district shall calculate the effective tax rate and the
350	350	rollback tax rate for the unit, where:
351	351	(1) "Effective tax rate" means a rate expressed in
352	352	dollars per $100 of taxable value calculated according to the
353	353	following formula:
354	354	EFFECTIVE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) /
355	355	(CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
356	356	; and
357	357	(2) "Rollback tax rate" means a rate expressed in
358	358	dollars per $100 of taxable value calculated according to the
359	359	following formula:
360	360	ROLLBACK TAX RATE = (EFFECTIVE MAINTENANCE AND OPERATIONS RATE x
361	361	1.08) + CURRENT DEBT RATE
362	362	(d-1) The designated officer or employee shall use the
363	363	worksheet forms prescribed by the comptroller under Section 5.07(f)
364	364	in calculating the no-new-taxes rate and the rollback tax rate.
365	365	(d-2) The designated officer or employee shall submit the
366	366	worksheets to:
367	367	(1) the chief appraiser of the appraisal district in
368	368	which the taxing unit is located; and
369	369	(2) the chief financial officer or the auditor for the
370	370	taxing unit.
371	371	(d-3) The designated officer or employee may not submit the
372	372	no-new-taxes rate and the rollback tax rate to the governing body of
373	373	the taxing unit and the governing body of the unit may not adopt a
374	374	tax rate until:
375	375	(1) the chief appraiser submits to the governing body
376	376	of the unit a written certification that the values used in the
377	377	calculations are the same as the values shown in the unit's
378	378	appraisal roll; and
379	379	(2) the chief financial officer or the auditor for the
380	380	unit submits to the governing body of the unit a written
381	381	certification that the rollback tax rate has been calculated
382	382	correctly.
383	383	(d-4) The comptroller shall adopt rules governing the form
384	384	of the certifications required by Subsection (d-3) and the manner
385	385	in which they are required to be submitted.
386	386	(e-2) By August 7 or as soon thereafter as practicable, the
387	387	assessor of each county shall deliver by regular mail or e-mail to
388	388	each owner of property in the county, and shall post in a
389	389	conspicuous place on the home page of the Internet website of the
390	390	assessor, a notice that the estimated amount of taxes to be imposed
391	391	on the owner's property by each taxing unit in which the property is
392	392	located may be found in the property tax database maintained by the
393	393	comptroller under Section 5.092. The notice must include:
394	394	(1) the address of the Internet website at which the
395	395	information may be found;
396	396	(2) a statement that the property owner may request a
397	397	written copy of the information from the assessor for each taxing
398	398	unit in which the property is located; and
399	399	(3) the address and telephone number of each assessor
400	400	from whom the written copy may be requested.
401	401	(f) If as a result of consolidation of school districts
402	402	[taxing units] a school district [taxing unit] includes territory
403	403	that was in two or more school districts [taxing units] in the
404	404	preceding year, the amount of taxes imposed in each in the preceding
405	405	year is combined for purposes of calculating the no-new-taxes rate
406	406	[effective] and rollback tax rate [rates] under this section.
407	407	(g) A person who owns taxable property is entitled to an
408	408	injunction prohibiting the taxing unit in which the property is
409	409	taxable from adopting a tax rate if the assessor or designated
410	410	officer or employee of the unit, as applicable, has not complied
411	411	with the computation or publication requirements of this section or
412	412	Section 5.092(d) [and the failure to comply was not in good faith].
413	413	SECTION 9. The heading to Section 26.041, Tax Code, is
414	414	amended to read as follows:
415	415	Sec. 26.041. CALCULATION OF [TAX RATE OF UNIT IMPOSING]
416	416	ADDITIONAL SALES AND USE TAX REVENUE.
417	417	SECTION 10. Sections 26.041(d), (f), (g), (h), (i) and(j),
418	418	Tax Code, are amended to read as follows:
419	419	(a) [(d)] The amount of additional sales and use tax revenue
420	420	for the current tax year for purposes of the calculation under
421	421	Section 26.031(c) is [In order to determine the amount of
422	422	additional sales and use tax revenue for purposes of this section,
423	423	the designated officer or employee shall use] the sales and use tax
424	424	revenue for the last preceding four quarters for which the
425	425	information is available [as the basis for projecting the
426	426	additional sales and use tax revenue for the current tax year]. If
427	427	the rate of the additional sales and use tax is increased or
428	428	reduced, the projection to be used for the first tax year after the
429	429	effective date of the sales and use tax change shall be adjusted to
430	430	exclude any revenue gained or lost because of the sales and use tax
431	431	rate change. If the unit did not impose an additional sales and use
432	432	tax for the last preceding four quarters, the designated officer or
433	433	employee shall request the comptroller of public accounts to
434	434	provide to the officer or employee a report showing the estimated
435	435	amount of taxable sales and uses within the unit for the previous
436	436	four quarters as compiled by the comptroller, and the comptroller
437	437	shall comply with the request. The officer or employee shall
438	438	prepare the estimate of the additional sales and use tax revenue for
439	439	the first year of the imposition of the tax by multiplying the
440	440	amount reported by the comptroller by the appropriate additional
441	441	sales and use tax rate and by multiplying that product by .95.
442	442	(b) [(f)] An estimate made by the comptroller under
443	443	Subsection (a) [(d)] of this section need not be adjusted to take
444	444	into account any projection of additional revenue attributable to
445	445	increases in the total value of items taxable under the state sales
446	446	and use tax because of amendments of Chapter 151, Tax Code.
447	447	(c) [(g)] If the rate of the additional sales and use tax is
448	448	increased, the designated officer or employee shall make two
449	449	projections, in the manner provided by Subsection (a) [(d)] of this
450	450	section, of the revenue generated by the additional sales and use
451	451	tax in the following year. The first projection must take into
452	452	account the increase and the second projection must not take into
453	453	account the increase. The officer or employee shall then subtract
454	454	the amount of the result of the second projection from the amount of
455	455	the result of the first projection to determine the revenue
456	456	generated as a result of the increase in the additional sales and
457	457	use tax. In the first year in which an additional sales and use tax
458	458	is increased, the amount of additional sales and use tax revenue
459	459	calculated under this section shall include [effective tax rate for
460	460	the unit is the effective tax rate before the increase minus a
461	461	number the numerator of which is] the revenue projected to be
462	462	generated as a result of the increase in the additional sales and
463	463	use tax rate [tax, as determined under this subsection, and the
464	464	denominator of which is the current total value minus the new
465	465	property value].
466	466	(d) [(h)] If the rate of the additional sales and use tax is
467	467	decreased, the designated officer or employee shall make two
468	468	projections, in the manner provided by Subsection (a) [(d)] of this
469	469	section, of the revenue generated by the additional sales and use
470	470	tax in the following year. The first projection must take into
471	471	account the decrease and the second projection must not take into
472	472	account the decrease. The officer or employee shall then subtract
473	473	the amount of the result of the first projection from the amount of
474	474	the result of the second projection to determine the revenue lost as
475	475	a result of the decrease in the additional sales and use tax. In the
476	476	first year in which an additional sales and use tax is decreased,
477	477	the amount of additional sales and use tax revenue calculated under
478	478	this section shall not include [the effective tax rate for the unit
479	479	is the effective tax rate before the decrease plus a number the
480	480	numerator of which is] the revenue projected to be lost as a result
481	481	of the decrease in the additional sales and use tax rate [tax, as
482	482	determined under this subsection, and the denominator of which is
483	483	the current total value minus the new property value].
484	484	(f) [(i)] Any amount derived from the sales and use tax that
485	485	is or will be distributed by a county to the recipient of an
486	486	economic development grant made under Chapter 381, Local Government
487	487	Code, is not considered to be sales and use tax revenue for purposes
488	488	of this section.
489	489	(g)[(j)] Any amount derived from the sales and use tax
490	490	that is retained by the comptroller under Section 4 or 5, Chapter
491	491	1507, Acts of the 76th Legislature, Regular Session, 1999 (Article
492	492	5190.14, Vernon's Texas Civil Statutes), is not considered to be
493	493	sales and use tax revenue for purposes of this section.
494	494	SECTION 11. The heading to Section 26.044, Tax Code, is
495	495	amended to read as follows:
496	496	Sec. 26.044. ROLLBACK [EFFECTIVE] TAX RATE TO PAY FOR STATE
497	497	CRIMINAL JUSTICE MANDATE.
498	498	SECTION 12. Sections 26.044(a)-(c), Tax Code, are amended
499	499	to read as follows:
500	500	(a) The first time that a county adopts a tax rate after
501	501	September 1, 1991, in which the state criminal justice mandate
502	502	applies to the county, the adjustment for criminal justice mandate
503	503	under Section 26.031(c) is the state criminal justice mandate,
504	504	divided by the current year total taxable value for rollback
505	505	calculation. [effective maintenance and operation rate for the
506	506	county is increased by the rate calculated according to the
507	507	following formula:
508	508	(State Criminal Justice Mandate) / (Current Total Value - New
509	509	Property Value)]
510	510	(b) In the second and subsequent years that a county adopts
511	511	a tax rate, if the amount spent by the county for the state criminal
512	512	justice mandate increased over the previous year, the adjustment
513	513	for criminal justice mandate under Section 26.031(c) is the current
514	514	year's state criminal justice mandate minus the prior year's state
515	515	criminal justice mandate, divided by the current year total taxable
516	516	value for rollback calculation. [effective maintenance and
517	517	operation rate for the county is increased by the rate calculated
518	518	according to the following formula:
519	519	(This Year's State Criminal Justice Mandate - Previous Year's State
520	520	Criminal Justice Mandate) / (Current Total Value - New Property
521	521	Value)]
522	522	(c) The county shall include a notice of the increase in the
523	523	rollback tax [effective maintenance and operation] rate as a result
524	524	of the adjustment for criminal justice mandate [provided by this
525	525	section], including a description and amount of the state criminal
526	526	justice mandate, in the information published under Section
527	527	26.04(e) and Section 26.06(b) of this code.
528	528	SECTION 13. The heading to Section 26.0441, Tax Code, is
529	529	amended to read as follows:
530	530	Sec. 26.0441. ROLLBACK [TAX] RATE ADJUSTMENT FOR INDIGENT
531	531	HEALTH CARE.
532	532	SECTION 14. Sections 26.0441(a)-(c), Tax Code, are amended
533	533	to read as follows:
534	534	(a) In the first tax year in which a taxing unit adopts a tax
535	535	rate after January 1, 2000, and in which the enhanced minimum
536	536	eligibility standards for indigent health care established under
537	537	Section 61.006, Health and Safety Code, apply to the taxing unit,
538	538	the adjustment for indigent health care under Section 26.031(c) is
539	539	enhanced indigent health care expenditures, divided by the current
540	540	year total taxable value for rollback calculation. [effective
541	541	maintenance and operations rate for the taxing unit is increased by
542	542	the rate computed according to the following formula:
543	543	Amount of Increase = Enhanced Indigent Health Care Expenditures /
544	544	(Current Total Value - New Property Value)]
545	545	(b) In each subsequent tax year, if the taxing unit's
546	546	enhanced indigent health care expenses exceed the amount of those
547	547	expenses for the preceding year, the adjustment for indigent health
548	548	care under Section 26.031(c) is the current year's enhanced
549	549	indigent health care expenditures minus the prior year's enhanced
550	550	indigent health care expenditures, divided by the current year
551	551	total taxable value for rollback calculation. [effective
552	552	maintenance and operations rate for the taxing unit is increased by
553	553	the rate computed according to the following formula:
554	554	Amount of Increase = (Current Tax Year's Enhanced Indigent Health
555	555	Care Expenditures - Preceding Tax Year's Indigent Health Care
556	556	Expenditures) / (Current Total Value - New Property Value)]
557	557	(c) The taxing unit shall include a notice of the increase
558	558	in its rollback tax [effective maintenance and operations] rate as
559	559	a result of the adjustment for indigent health care [provided by
560	560	this section], including a brief description and the amount of the
561	561	enhanced indigent health care expenditures, in the information
562	562	published under Section 26.04(e) and, if applicable, Section
563	563	26.06(b).
564	564	SECTION 15. Section 26.05, Tax Code, is amended by adding
565	565	subsections (a-1), (d-1), (d-2) and (e-1) to read as follows:
566	566	(a-1) If the amount of additional sales and use tax revenue
567	567	for a taxing unit calculated under Section 26.041 exceeds the
568	568	amount published under Section 26.04(e)(3)(C), then for purposes of
569	569	determining the rate under subsection (a)(2), the amount needed to
570	570	fund maintenance and operation expenditures shall be reduced by the
571	571	amount by which additional sales and use tax revenue calculated
572	572	under Section 26.041 exceeds the amount published under Section
573	573	26.04(e)(3)(C).
574	574	(d-1) The governing body of a taxing unit may not hold a
575	575	public hearing on a proposed tax rate or a public meeting to adopt a
576	576	tax rate until the 14th day after the date the officer or employee
577	577	designated by the governing body of the unit to calculate the
578	578	no-new-taxes rate and the rollback tax rate for the unit
579	579	electronically submits to the comptroller the information
580	580	described by Section 5.092(d).
581	581	(d-2) Notwithstanding Subsection (a), the governing body of
582	582	a taxing unit other than a school district may not adopt a tax rate
583	583	until:
584	584	(1) the comptroller has included the information for
585	585	the current tax year specified by Section 5.092 in the
586	586	comptroller's property tax database; and
587	587	(2) the chief appraiser of the appraisal district in
588	588	which the taxing unit participates has delivered the notice
589	589	required by Section 26.04(e-2).
590	590	(e-1) The governing body of a taxing unit that imposes an
591	591	additional sales and use tax may not adopt a tax rate until the
592	592	chief financial officer or the auditor for the unit submits to the
593	593	governing body of the unit a written certification that the amount
594	594	of additional sales and use tax revenue that will be used to pay
595	595	debt service has been deducted from the total amount published
596	596	under Section 26.04(e)(3)(C) as required by Subsection (a)(1) of
597	597	this section and that any additional sales and use tax revenue in
598	598	excess of the total amount published under Section 26.04(e)(3)(C)
599	599	has been deducted from the amount needed to fund maintenance and
600	600	operation expenditures as required by Subsection (a-1) of this
601	601	section. The comptroller shall adopt rules governing the form of
602	602	the certification required by this subsection and the manner in
603	603	which it is required to be submitted.
604	604	SECTION 16. Section 26.065(b), Tax Code, is amended to read
605	605	as follows:
606	606	(b) The taxing [If the taxing unit owns, operates, or
607	607	controls an Internet website, the] unit shall post notice of the
608	608	public hearing on the Internet website owned, operated, or
609	609	controlled by the unit continuously for at least seven days
610	610	immediately before the public hearing on the proposed tax rate
611	611	increase and at least seven days immediately before the date of the
612	612	vote proposing the increase in the tax rate.
613	613	SECTION 17. Chapter 26, Tax Code, is amended by adding
614	614	Section 26.17 to read as follows:
615	615	Sec. 26.17. POSTING OF TAX RATE AND BUDGET INFORMATION ON
616	616	TAXING UNIT'S WEBSITE. Each taxing unit shall maintain an Internet
617	617	website. In addition to posting any other information required by
618	618	this title, each taxing unit shall post on the Internet website
619	619	maintained by the taxing unit the following information in a format
620	620	prescribed by the comptroller:
621	621	(1) the name of and official contact information for
622	622	each member of the governing body of the taxing unit;
623	623	(2) the mailing address, e-mail address, and telephone
624	624	number of the taxing unit;
625	625	(3) the taxing unit's budget for the preceding two
626	626	years;
627	627	(4) the taxing unit's proposed or adopted budget for
628	628	the current year;
629	629	(5) the change in the amount of the taxing unit's
630	630	budget from the preceding year to the current year, by dollar amount
631	631	and percentage;
632	632	(6) in the case of a taxing unit other than a school
633	633	district, the amount of property tax revenue budgeted for
634	634	maintenance and operations for:
635	635	(A) the preceding two years; and
636	636	(B) the current year;
637	637	(7) in the case of a taxing unit other than a school
638	638	district, the amount of property tax revenue budgeted for debt
639	639	service for:
640	640	(A) the preceding two years; and
641	641	(B) the current year;
642	642	(8) the tax rate for maintenance and operations
643	643	adopted by the taxing unit for the preceding two years;
644	644	(9) the tax rate for debt service adopted by the taxing
645	645	unit for the preceding two years;
646	646	(10) the tax rate for maintenance and operations
647	647	proposed by the taxing unit for the current year;
648	648	(11) the tax rate for debt service proposed by the
649	649	taxing unit for the current year; and
650	650	(12) the most recent financial audit of the taxing
651	651	unit.
652	652	SECTION 18. (a) Not later than September 1, 2019 [January
653	653	1, 2018], the comptroller shall appoint the members of an advisory
654	654	group to provide to the comptroller advice and assistance regarding
655	655	the creation and operation of the property tax database required by
656	656	Section 5.092, Tax Code, as added by this Act, and related matters.
657	657	The advisory group is composed of 13 members as follows:
658	658	(1) one person who is an employee of the office of the
659	659	lieutenant governor;
660	660	(2) one person who is an employee of the office of the
661	661	speaker of the house of representatives;
662	662	(3) four persons who are county tax
663	663	assessor-collectors;
664	664	(4) two persons who are assessors or collectors for
665	665	taxing units but are not county tax assessor-collectors;
666	666	(5) two persons who are chief appraisers of appraisal
667	667	districts;
668	668	(6) one person who is a financial officer or auditor of
669	669	a municipality;
670	670	(7) one person who is a financial officer or auditor of
671	671	a county; and
672	672	(8) one person who is a representative of water
673	673	districts.
674	674	(b) The advisory group is abolished and this section expires
675	675	December 31, 2021.
676	676	SECTION 19. The comptroller shall comply with Sections
677	677	5.07(f) and 5.092, Tax Code, as added by this Act, not later than
678	678	June 1, 2020.
679	679	SECTION 20. The following provisions are repealed:
680	680	(1) Section 26.03, Tax Code;
681	681	(2) Section 26.04(d), Tax Code;
682	682	(3) Sections 26.041(a), (b), (c) and (e), Tax Code;
683	683	(4) Section 26.045, Tax Code;
684	684	SECTION 21. (a) Except as provided by Subsections (b), (c)
685	685	and (d) of this section, this Act takes effect January 1, 2018.
686	686	(b) The following provisions take effect September 1, 2017:
687	687	(1) Section 5.091, Tax Code, as amended by this Act;
688	688	(2) Section 26.17, Tax Code, as added by this Act;
689	689	(3) Section 18 of this Act; and
690	690	(4) Section 26.065(b), Tax Code, as amended by this
691	691	Act.
692	692	(c) The following provisions take effect September 1, 2019:
693	693	(1) Section 5.07(f), Tax Code, as added by this Act;
694	694	and
695	695	(2) Section 5.092, Tax Code, as added by this Act.
696	696	(d) The following provisions take effect January 1, 2020:
697	697	(1) Sections 25.19(b) and (i), Tax Code, as amended by
698	698	this Act;
699	699	(2) Sections 26.04(d-1) and (e-2), Tax Code, as added
700	700	by this Act;
701	701	(3) Section 26.04(g), Tax Code, as amended by this
702	702	Act; and
703	703	(4) Sections 26.05(d-1) and (d-2), Tax Code, as added
704	704	by this Act.