Texas 2017 - 85th 1st C.S.

Texas House Bill HB32 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Bonnen of Brazoria, et al. H.B. No. 32
2		-	(Senate Sponsor - Bettencourt)
3		-	(In the Senate - Received from the House August 4, 2017;
4		-	August 7, 2017, read first time and referred to Select Committee on
5		-	Government Reform; August 11, 2017, reported adversely, with
6		-	favorable Committee Substitute by the following vote: Yeas 7,
7		-	Nays 0; August 11, 2017, sent to printer.)
8		-	Click here to see the committee vote
9		-	COMMITTEE SUBSTITUTE FOR H.B. No. 32 By: Bettencourt
	1	+	By: Bonnen of Brazoria, Shine, Raymond, H.B. No. 32
	2	+	Murphy, Darby, et al.
10	3
11	4
12	5		A BILL TO BE ENTITLED
13	6		AN ACT
14	7		relating to the administration of the ad valorem tax system;
15	8		authorizing fees.
16	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
17		-	SECTION 1. Section 1.085(a), Tax Code, is amended to read as
	10	+	SECTION 1. This Act may be cited as the Property Tax Payer
	11	+	Empowerment Act of 2017.
	12	+	SECTION 2. Section 1.085(a), Tax Code, is amended to read as
18	13		follows:
19	14		(a) Notwithstanding any other provision in this title and
20	15		except as provided by this section, any notice, rendition,
21	16		application form, or completed application, or information
22	17		requested under Section 41.461(a)(2), that is required or permitted
23	18		by this title to be delivered between a chief appraiser, an
24	19		appraisal district, an appraisal review board, or any combination
25	20		of those persons and a property owner or [between a chief appraiser,
26	21		an appraisal district, an appraisal review board, or any
27	22		combination of those persons and] a person designated by a property
28	23		owner under Section 1.111(f) may be delivered in an electronic
29	24		format if the chief appraiser and the property owner or person
30	25		designated by the owner agree under this section.
31		-	SECTION 2. Chapter 5, Tax Code, is amended by adding Section
	26	+	SECTION 3. Chapter 5, Tax Code, is amended by adding Section
32	27		5.01 to read as follows:
33	28		Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
34	29		(a) The comptroller shall appoint the property tax administration
35	30		advisory board to advise the comptroller with respect to the
36	31		division or divisions within the office of the comptroller with
37	32		primary responsibility for state administration of property
38	33		taxation and state oversight of appraisal districts and local tax
39	34		offices. The advisory board may make recommendations to the
40	35		comptroller regarding improving the effectiveness and efficiency
41	36		of the property tax system, best practices, and complaint
42		-	resolution procedures.
	37	+	resolution procedures. In addition, the advisory board shall
	38	+	advise the comptroller on matters relating to the administration of
	39	+	the local tax system related to identifying instances in which
	40	+	state or local laws result in inconsistent or contradictory tax
	41	+	determinations related to any tax that is derived from property
	42	+	that is subject to ad valorem taxation, and the advisory board shall
	43	+	report the advisory board's findings to the legislature before the
	44	+	next legislative session. The comptroller shall post the
	45	+	recommendations of the advisory board on the comptroller's Internet
	46	+	website.
43	47		(b) The advisory board is composed of at least six members
44	48		appointed by the comptroller. The members of the board should
45	49		include:
46	50		(1) representatives of property tax payers, appraisal
47		-	districts, and school districts; and
	51	+	districts, and school districts and other taxing units; and
48	52		(2) a person who has knowledge or experience in
49	53		conducting ratio studies.
50	54		(c) The members of the advisory board serve at the pleasure
51	55		of the comptroller.
52	56		(d) Any advice to the comptroller relating to a matter
53	57		described by Subsection (a) that is provided by a member of the
54	58		advisory board must be provided at a meeting called by the
55	59		comptroller.
56	60		(e) Chapter 2110, Government Code, does not apply to the
57	61		advisory board.
58		-	SECTION 3. Sections 5.041(b), (c), ~~and~~ (e-1), ~~Tax Code~~, ~~are~~
59		-	amended to read as follows:
	62	+	SECTION 4. Sections 5.041(b), (c), (e-1), and (e-3), Tax
	63	+	Code, are amended to read as follows:
60	64		(b) A member of the appraisal review board established for
61	65		an appraisal district must complete the course established under
62	66		Subsection (a). The course must provide at least eight hours of
63	67		classroom training and education. A member of the appraisal review
64	68		board may not participate in a hearing conducted by the board unless
65	69		the person has completed the course established under Subsection
66	70		(a) and received a certificate of course completion.
67	71		(c) The comptroller may contract with service providers to
68	72		assist with the duties imposed under Subsection (a), but the course
69	73		required may not be provided by an appraisal district, the chief
70	74		appraiser or another employee of an appraisal district, a member of
71	75		the board of directors of an appraisal district, a member of an
72	76		appraisal review board, or a taxing unit. The comptroller may
73	77		assess a fee to recover a portion of the costs incurred for the
74	78		training course, but the fee may not exceed $50 per person trained.
75	79		If the training is provided to an individual other than a member of
76	80		an appraisal review board, the comptroller may assess a fee not to
77	81		exceed $50 per person trained.
78	82		(e-1) In addition to the course established under
79	83		Subsection (a), the comptroller shall approve curricula and provide
80	84		materials for use in a continuing education course for members of an
81	85		appraisal review board. The course must provide at least four hours
82	86		of classroom training and education. The curricula and materials
83	87		must include information regarding:
84	88		(1) the cost, income, and market data comparison
85	89		methods of appraising property;
86	90		(2) the appraisal of business personal property;
87	91		(3) the determination of capitalization rates for
88	92		property appraisal purposes;
89	93		(4) the duties of an appraisal review board;
90	94		(5) the requirements regarding the independence of an
91	95		appraisal review board from the board of directors and the chief
92	96		appraiser and other employees of the appraisal district;
93	97		(6) the prohibitions against ex parte communications
94	98		applicable to appraisal review board members;
95	99		(7) the Uniform Standards of Professional Appraisal
96	100		Practice;
97	101		(8) the duty of the appraisal district to substantiate
98	102		the district's determination of the value of property;
99	103		(9) the requirements regarding the equal and uniform
100	104		appraisal of property;
101	105		(10) the right of a property owner to protest the
102	106		appraisal of the property as provided by Chapter 41; and
103	107		(11) a detailed explanation of each of the actions
104	108		described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
105	109		41.42, and 41.43 so that members are fully aware of each of the
106	110		grounds on which a property appraisal can be appealed.
107		-	SECTION 4. Chapter 5, Tax Code, is amended by adding Section
	111	+	(e-3) The comptroller may contract with service providers
	112	+	to assist with the duties imposed under Subsection (e-1), but the
	113	+	course required by that subsection may not be provided by an
	114	+	appraisal district, the chief appraiser or another employee of an
	115	+	appraisal district, a member of the board of directors of an
	116	+	appraisal district, a member of an appraisal review board, or a
	117	+	taxing unit. The comptroller may assess a fee to recover a portion
	118	+	of the costs incurred for the continuing education course, but the
	119	+	fee may not exceed $50 for each person trained. If the training is
	120	+	provided to an individual other than a member of an appraisal review
	121	+	board, the comptroller may assess a fee not to exceed $50 per person
	122	+	trained.
	123	+	SECTION 5. Chapter 5, Tax Code, is amended by adding Section
108	124		5.043 to read as follows:
109	125		Sec. 5.043. TRAINING OF ARBITRATORS. (a) This section
110	126		applies only to persons who have agreed to serve as arbitrators
111	127		under Chapter 41A.
112	128		(b) The comptroller shall:
113	129		(1) approve curricula and provide an arbitration
114	130		manual and other materials for use in training and educating
115	131		arbitrators;
116	132		(2) make all materials for use in training and
117	133		educating arbitrators freely available online; and
118	134		(3) establish and supervise a training program on
119	135		property tax law for the training and education of arbitrators.
120	136		(c) The training program must:
121	137		(1) emphasize the requirements regarding the equal and
122	138		uniform appraisal of property; and
123	139		(2) be at least four hours in length.
124	140		(d) The training program may be provided online. The
125	141		comptroller by rule may prescribe the manner by which the
126	142		comptroller may verify that a person taking the training program
127	143		online has taken and completed the program.
128	144		(e) The comptroller may contract with service providers to
129	145		assist with the duties imposed under Subsection (b), but the
130	146		training program may not be provided by an appraisal district, the
131	147		chief appraiser or another employee of an appraisal district, a
132	148		member of the board of directors of an appraisal district, a member
133	149		of an appraisal review board, or a taxing unit. The comptroller may
134	150		assess a fee to recover a portion of the costs incurred for the
135	151		training program, but the fee may not exceed $50 for each person
136	152		trained.
137	153		(f) The comptroller shall prepare an arbitration manual for
138	154		use in the training program. The manual shall be updated regularly
139	155		and may be revised on request, in writing, to the comptroller. The
140	156		revised language must be approved by the unanimous agreement of a
141	157		committee selected by the comptroller and representing, equally,
142	158		taxpayers and chief appraisers. The person requesting the revision
143	159		must pay the costs of mediation if the comptroller determines that
144	160		mediation is required.
145		-	SECTION 5. Section 5.05, Tax Code, is amended by adding
146		-	Subsection (c-1) to read as follows:
147		-	(c-1) An appraisal district shall appraise property in
148		-	accordance with any appraisal manuals prepared and issued by the
149		-	comptroller under this section.
150	161		SECTION 6. Section 5.07, Tax Code, is amended by adding
151	162		Subsections (f), (g), (h), and (i) to read as follows:
152	163		(f) The comptroller shall prescribe tax rate calculation
153	164		forms to be used by the designated officer or employee of each:
154	165		(1) taxing unit other than a school district to
155		-	calculate and submit the ~~equivalent~~ tax rate and the rollback ~~tax~~
156		-	rate for the unit as required by Chapter 26; and
	166	+	calculate and submit the no-new-revenue tax rate and the rollback
	167	+	tax rate for the unit as required by Chapter 26; and
157	168		(2) school district to calculate and submit the
158		-	~~equivalent~~ tax rate, the rollback tax rate, and the rate to ~~maintain~~
159		-	the same amount of state and local revenue per weighted ~~student that~~
160		-	the district received in the school year beginning in ~~the preceding~~
161		-	tax year as required by Chapter 26.
	169	+	no-new-revenue tax rate, the rollback tax rate, and the rate to
	170	+	maintain the same amount of state and local revenue per weighted
	171	+	student that the district received in the school year beginning in
	172	+	the preceding tax year as required by Chapter 26.
162	173		(g) The forms described by Subsection (f) must be in an
163	174		electronic format and:
164	175		(1) have blanks that can be filled in electronically;
165	176		(2) be capable of being certified by the designated
166	177		officer or employee after completion as accurately calculating the
167	178		applicable tax rates and using values that are the same as the
168	179		values shown in the taxing unit's certified appraisal roll; and
169		-	(3) be capable of being electronically incorporated
170		-	into the real-time tax database maintained by the tax notice
171		-	officer of each appraisal district and submitted electronically to
172		-	the county assessor-collector of each county in which all or part of
173		-	the territory of the taxing unit is located.
	180	+	(3) be capable of being submitted electronically to
	181	+	the chief appraiser of each appraisal district in which the taxing
	182	+	unit is located.
174	183		(h) For purposes of Subsections (f) and (g), the comptroller
175	184		shall use the forms published on the comptroller's Internet website
176		-	as of ~~January~~ 1, 2017, as modified as necessary to comply with the
177		-	requirements of those subsections. The forms may be updated at the
178		-	discretion of the comptroller ~~to reflect any change in~~ the ~~values~~
179		-	~~used~~ to ~~calculate a tax rate, including the~~ changes ~~resulting from~~
180		-	the ~~implementation in the 2018~~ tax ~~year of S.B. 1, Acts of the 85th~~
181		-	~~Legislature, 1st Called Session, 2017,~~ or ~~similar legislation~~
182		-	~~enacted at that session~~, ~~or a change~~ in ~~a subsequent tax year~~
183		-	~~resulting from~~ a ~~statutory~~ change ~~in a value used to calculate a tax~~
184		-	rate. The forms ~~may also be updated at the discretion of the~~
185		-	~~comptroller to reflect formatting or other nonsubstantive changes~~.
	185	+	as of August 1, 2017, modified as necessary to comply with the
	186	+	requirements of those subsections. The forms may be updated, at the
	187	+	discretion of the comptroller acting through the director of the
	188	+	property tax assistance division, to reflect statutory changes that
	189	+	do not substantially change the tax rate calculations provided for
	190	+	by the form or for the purpose of making formatting or other
	191	+	nonsubstantive changes. The director may determine, in the
	192	+	director's discretion, whether a proposed change substantially
	193	+	changes the tax rate calculations provided for by the forms and
	194	+	therefore must be made in the manner provided by Subsection (i).
186	195		(i) The comptroller may revise the forms to reflect
187		-	statutory changes other than those described by Subsection (h) or
188		-	on receipt of a request in writing. A revision under this
189		-	subsection must be approved by the agreement of a majority of the
190		-	members of a committee selected by the comptroller who are present
191		-	at a committee meeting at which a quorum is present. The members of
192		-	the committee must represent, equally, taxpayers and either taxing
193		-	units or persons designated by taxing units. In the case of a
194		-	revision for which the comptroller receives a request in writing,
195		-	the person requesting the revision shall pay the costs of mediation
196		-	if the comptroller determines that mediation is required.
	196	+	statutory changes that substantially change the tax rate
	197	+	calculations provided for by the forms or on receipt of a request in
	198	+	writing. A revision under this subsection must be approved by the
	199	+	agreement of a majority of the members of a committee selected by
	200	+	the comptroller who are present at a committee meeting at which a
	201	+	quorum is present. The members of the committee must represent,
	202	+	equally, taxpayers and either taxing units or persons designated by
	203	+	taxing units. In the case of a revision for which the comptroller
	204	+	receives a request in writing, the person requesting the revision
	205	+	shall pay the costs of mediation if the comptroller determines that
	206	+	mediation is required.
197	207		SECTION 7. Section 5.091, Tax Code, is amended to read as
198	208		follows:
199	209		Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the
200	210		comptroller shall prepare a list that includes the total tax rate
201	211		imposed by each taxing unit in this state, as [other than a school
202	212		district, if the tax rate is] reported to the comptroller by each
203	213		appraisal district, for the year [preceding the year] in which the
204	214		list is prepared. The comptroller shall:
205	215		(1) prescribe the manner in which and deadline by
206	216		which appraisal districts are required to submit the tax rates to
207	217		the comptroller; and
208	218		(2) list the tax rates alphabetically according to:
209	219		(A) the county or counties in which each taxing
210	220		unit is located; and
211	221		(B) the name of each taxing unit [in descending
212	222		order].
213	223		(b) Not later than January 1 [December 31] of the following
214	224		[each] year, the comptroller shall publish on the comptroller's
215	225		Internet website the list required by Subsection (a).
216		-	SECTION 8. ~~Sections~~ 5.102(a~~) and (c~~), Tax Code, ~~are~~ amended
217		-	~~to read as~~ follows:
	226	+	SECTION 8. Section 5.102(a), Tax Code, is amended to read as
	227	+	follows:
218	228		(a) At least once every two years, the comptroller shall
219	229		review the governance of each appraisal district, taxpayer
220	230		assistance provided, and the operating and appraisal standards,
221	231		procedures, and methodology used by each appraisal district, to
222	232		determine compliance with generally accepted standards,
223		-	procedures, and methodology, including compliance with standards,
224		-	procedures, and methodology prescribed by appraisal manuals
225		-	prepared and issued by the comptroller. After consultation with
226		-	the property tax administration advisory board [committee created
227		-	under Section 403.302, Government Code], the comptroller by rule
228		-	may establish procedures and standards for conducting and scoring
229		-	the review.
230		-	(c) At the conclusion of the review, the comptroller shall,
231		-	in writing, notify the appraisal district concerning its
232		-	performance in the review. If the review results in a finding that
233		-	an appraisal district is not in compliance with generally accepted
234		-	standards, procedures, and methodology, including compliance with
235		-	standards, procedures, and methodology prescribed by appraisal
236		-	manuals prepared and issued by the comptroller, the comptroller
237		-	shall deliver a report that details the comptroller's findings and
238		-	recommendations for improvement to:
239		-	(1) the appraisal district's chief appraiser and board
240		-	of directors; and
241		-	(2) the superintendent and board of trustees of each
242		-	school district participating in the appraisal district.
	233	+	procedures, and methodology. After consultation with the property
	234	+	tax administration advisory board [committee created under Section
	235	+	403.302, Government Code], the comptroller by rule may establish
	236	+	procedures and standards for conducting and scoring the review.
243	237		SECTION 9. Chapter 5, Tax Code, is amended by adding Section
244	238		5.104 to read as follows:
245	239		Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The
246	240		comptroller shall prepare:
247	241		(1) an appraisal review board survey form that allows
248	242		an individual described by Subsection (b) to submit comments and
249	243		suggestions to the comptroller regarding an appraisal review board;
250	244		and
251	245		(2) instructions for completing and submitting the
252	246		form.
253	247		(b) The following individuals may complete and submit a
254	248		survey form under this section:
255	249		(1) a property owner who files a motion under Section
256	250		25.25 to correct the appraisal roll or a protest under Chapter 41;
257	251		(2) the designated agent of the property owner; or
258	252		(3) a designated representative of the appraisal
259	253		district in which the motion or protest is filed who attends the
260	254		hearing on the motion or protest.
261	255		(c) The survey form must allow an individual to submit
262	256		comments and suggestions regarding:
263		-	(1) the matters listed in Section 5.103(b); and
264		-	(2) any other matter related to the fairness and
	257	+	(1) the matters listed in Section 5.103(b);
	258	+	(2) the individual's right to offer evidence and
	259	+	arguments related to actions of any governmental entity that have
	260	+	adversely affected the value of the property subject to the survey
	261	+	that should be allowed for in the model hearing procedures; and
	262	+	(3) any other matter related to the fairness and
265	263		efficiency of the appraisal review board.
266	264		(d) An appraisal district must provide the survey form and
267	265		the instructions for completing and submitting the form to each
268	266		property owner or designated agent of the owner at or before each
269	267		hearing conducted under Section 25.25 or Chapter 41 by the
270	268		appraisal review board established for the appraisal district or by
271	269		a panel of the board.
272	270		(e) An individual who elects to submit the survey form must
273	271		submit the form to the comptroller as provided by this section. An
274	272		appraisal district may not accept a survey form submitted under
275	273		this section. An individual may submit only one survey form for
276	274		each motion or protest.
277	275		(f) The comptroller shall allow an individual to submit a
278	276		survey form to the comptroller in the following manner:
279	277		(1) in person;
280	278		(2) by mail;
281		-	(3) by ~~electronic~~ mail; or
282		-	(4) through a web page on the ~~comptroller's Internet~~
283		-	~~website that allows the individual to~~ complete and submit the form.
	279	+	(3) by e-mail; or
	280	+	(4) through a web page that allows the individual to
	281	+	complete and submit the form electronically.
284	282		(g) An appraisal district may not require a property owner
285	283		or the designated agent of the owner to complete a survey form at
286	284		the appraisal office in order to be permitted to submit the form to
287	285		the comptroller.
288		-	(h) A property owner, the designated agent of the owner, or
289		-	a designated representative of an appraisal district who elects to
290		-	submit a survey form must submit the form not later than the 45th
291		-	day after the date the form is provided to the owner or agent under
292		-	Subsection (d).
	286	+	(h) A property owner or the designated agent of the owner
	287	+	who elects to submit a survey form must submit the form not later
	288	+	than the 45th day after the date the form is provided to the owner or
	289	+	agent under Subsection (d).
293	290		(i) The comptroller shall issue an annual report that
294	291		summarizes the information included in the survey forms submitted
295	292		during the preceding year. The report may not disclose the identity
296	293		of an individual who submitted a survey form.
297	294		(j) The comptroller may adopt rules necessary to implement
298	295		this section.
299		-	SECTION 10. Section 5.13(d), Tax Code, is amended to read as
300		-	follows:
301		-	(d) In conducting a general audit, the comptroller shall
302		-	consider and report on:
303		-	(1) the extent to which the district complies with
304		-	applicable law or generally accepted standards of appraisal or
305		-	other relevant practice, including appraisal standards and
306		-	practices prescribed by appraisal manuals prepared and issued by
307		-	the comptroller;
308		-	(2) the uniformity and level of appraisal of major
309		-	kinds of property and the cause of any significant deviations from
310		-	ideal uniformity and equality of appraisal of major kinds of
311		-	property;
312		-	(3) duplication of effort and efficiency of operation;
313		-	(4) the general efficiency, quality of service, and
314		-	qualification of appraisal district personnel; and
315		-	(5) except as otherwise provided by Subsection (b) [of
316		-	this section], any other matter included in the request for the
317		-	audit.
318		-	SECTION 11. Section 6.035(a-1), Tax Code, is amended to
319		-	read as follows:
320		-	(a-1) An individual is ineligible to serve on an appraisal
321		-	district board of directors if the individual has engaged in the
322		-	business of appraising property for compensation for use in
323		-	proceedings under this title or of representing property owners for
324		-	compensation in proceedings under this title in the appraisal
325		-	district at any time during the preceding three [five] years.
326		-	SECTION 12. Section 6.05, Tax Code, is amended by adding
327		-	Subsection (k) to read as follows:
328		-	(k) The chief appraiser shall establish an office of tax
329		-	notices in the appraisal district. The office is responsible for
330		-	delivering the notice required by Section 26.04(e-2) and creating
331		-	and maintaining the database required by Section 26.17. The office
332		-	is administered by the tax notice officer, who is appointed by and
333		-	serves at the pleasure of the chief appraiser. The chief appraiser
334		-	may designate other personnel to assist the tax notice officer in
335		-	performing the functions of the office. In all communications, the
336		-	office must identify itself as the "(insert name of county in which
337		-	appraisal district is established) County Office of Tax Notices"
338		-	rather than as the appraisal district.
339		-	SECTION 13. Section 6.15, Tax Code, is amended by adding
340		-	Subsection (c-1) to read as follows:
341		-	(c-1) Subsections (a) and (b) do not prohibit a member of
342		-	the board of directors of an appraisal district from transmitting
343		-	to the chief appraiser without comment a complaint by a property
344		-	owner or taxing unit about the appraisal of a specific property,
345		-	provided that the transmission is in writing.
346		-	SECTION 14. Section 6.41, Tax Code, is amended by amending
	296	+	SECTION 10. Section 6.41, Tax Code, is amended by amending
347	297		Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and
348	298		(d-10) to read as follows:
349	299		(b) Except as provided by Subsection (b-1) or (b-2), an
350	300		appraisal review [The] board consists of three members.
351	301		(b-1) An appraisal [However, the] district board of
352	302		directors by resolution of a majority of the board's [its] members
353	303		may increase the size of the district's appraisal review board to
354	304		the number of members the board of directors considers appropriate.
355	305		(b-2) An appraisal district board of directors for a
356	306		district established in a county with a population of one million or
357	307		more by resolution of a majority of the board's members shall
358	308		increase the size of the district's appraisal review board to the
359	309		number of members the board of directors considers appropriate to
360	310		manage the duties of the appraisal review board, including the
361	311		duties of each special panel established under Section 6.425.
362	312		(d-9) In selecting individuals who are to serve as members
363		-	of the appraisal review board for an appraisal district described
364		-	by Subsection (b-2), the local administrative district judge shall
365		-	select an adequate number of qualified individuals to permit the
366		-	chairman of the appraisal review board to fill the positions on each
367		-	special panel established under Section 6.425.
	313	+	of the appraisal review board, the local administrative district
	314	+	judge shall select an adequate number of qualified individuals to
	315	+	permit the chairman of the appraisal review board to fill the
	316	+	positions on each special panel established under Section 6.425.
368	317		(d-10) Upon selection of the individuals who are to serve as
369	318		members of the appraisal review board, the local administrative
370	319		district judge shall enter an appropriate order designating such
371	320		members and setting each member's respective term of office, as
372	321		provided elsewhere in this section.
373		-	SECTION 15. Sections 6.412(a) and (d), Tax Code, are
	322	+	SECTION 11. Sections 6.412(a) and (d), Tax Code, are
374	323		amended to read as follows:
375	324		(a) An individual is ineligible to serve on an appraisal
376	325		review board if the individual:
377	326		(1) is related within the second degree by
378	327		consanguinity or affinity, as determined under Chapter 573,
379	328		Government Code, to an individual who is engaged in the business of
380	329		appraising property for compensation for use in proceedings under
381	330		this title or of representing property owners for compensation in
382	331		proceedings under this title in the appraisal district for which
383	332		the appraisal review board is established;
384	333		(2) owns property on which delinquent taxes have been
385	334		owed to a taxing unit for more than 60 days after the date the
386	335		individual knew or should have known of the delinquency unless:
387	336		(A) the delinquent taxes and any penalties and
388	337		interest are being paid under an installment payment agreement
389	338		under Section 33.02; or
390	339		(B) a suit to collect the delinquent taxes is
391	340		deferred or abated under Section 33.06 or 33.065; or
392	341		(3) is related within the third degree by
393	342		consanguinity or within the second degree by affinity, as
394	343		determined under Chapter 573, Government Code, to a member of:
395	344		(A) the appraisal district's board of directors;
396	345		or
397	346		(B) the appraisal review board.
398	347		(d) A person is ineligible to serve on the appraisal review
399	348		board of an appraisal district established for a county described
400	349		by Section 6.41(d-1) [having a population of more than 100,000] if
401	350		the person:
402	351		(1) is a former member of the board of directors,
403	352		former officer, or former employee of the appraisal district;
404	353		(2) served as a member of the governing body or officer
405	354		of a taxing unit for which the appraisal district appraises
406	355		property, until the fourth anniversary of the date the person
407	356		ceased to be a member or officer; [or]
408	357		(3) appeared before the appraisal review board for
409	358		compensation during the two-year period preceding the date the
410	359		person is appointed; or
411	360		(4) served for all or part of three previous terms as a
412	361		board member or auxiliary board member on the appraisal review
413	362		board.
414		-	SECTION 16. Section 6.414(d), Tax Code, is amended to read
	363	+	SECTION 12. Section 6.414(d), Tax Code, is amended to read
415	364		as follows:
416	365		(d) An auxiliary board member may hear taxpayer protests
417	366		before the appraisal review board. An auxiliary board member may
418	367		not hear taxpayer protests before a special panel established under
419	368		Section 6.425 unless the member is eligible to be appointed to the
420	369		special panel. If one or more auxiliary board members sit on a
421	370		panel established under Section 6.425 or 41.45 to conduct a protest
422	371		hearing, the number of regular appraisal review board members
423	372		required by that section to constitute the panel is reduced by the
424	373		number of auxiliary board members sitting. An auxiliary board
425	374		member sitting on a panel is considered a regular board member for
426	375		all purposes related to the conduct of the hearing.
427		-	SECTION 17. Section 6.42~~(a)~~, Tax Code, is amended ~~to read as~~
428		-	follows:
	376	+	SECTION 13. Section 6.42, Tax Code, is amended by amending
	377	+	Subsection (a) and adding Subsection (d) to read as follows:
429	378		(a) A majority of the appraisal review board constitutes a
430	379		quorum. The local administrative district judge under Subchapter
431	380		D, Chapter 74, Government Code, in the county in which [board of
432	381		directors of] the appraisal district is established [by resolution]
433	382		shall select a chairman and a secretary from among the members of
434	383		the appraisal review board. The judge [board of directors of the
435	384		appraisal district] is encouraged to select as chairman [of the
436	385		appraisal review board] a member of the appraisal review board, if
437	386		any, who has a background in law and property appraisal.
438		-	SECTION 18. Section 6.42, Tax Code, is amended by adding
439		-	Subsection (d) to read as follows:
440	387		(d) The concurrence of a majority of the members of the
441	388		appraisal review board or a panel of the board present at a meeting
442	389		of the board or panel is sufficient for a recommendation,
443	390		determination, decision, or other action by the board or panel, and
444	391		the concurrence of more than a majority of the members of the board
445	392		or panel may not be required.
446		-	SECTION 19. Subchapter C, Chapter 6, Tax Code, is amended by
	393	+	SECTION 14. Subchapter C, Chapter 6, Tax Code, is amended by
447	394		adding Section 6.425 to read as follows:
448	395		Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN
449	396		CERTAIN DISTRICTS. (a) This section applies only to the appraisal
450	397		review board for an appraisal district described by Section
451	398		6.41(b-2).
452	399		(b) The appraisal review board shall establish special
453	400		panels to conduct protest hearings under Chapter 41 relating to
454	401		property that:
455	402		(1) has an appraised value of $50 million or more as
456	403		determined by the appraisal district; and
457	404		(2) is included in one of the following
458	405		classifications:
459	406		(A) commercial real and personal property;
460	407		(B) real and personal property of utilities;
461	408		(C) industrial and manufacturing real and
462	409		personal property; and
463	410		(D) multifamily residential real property.
464	411		(c) Each special panel described by this section consists of
465	412		three members of the appraisal review board appointed by the
466	413		chairman of the board.
467	414		(d) To be eligible to be appointed to a special panel
468	415		described by this section, a member of the appraisal review board
469	416		must:
470	417		(1) hold a juris doctor or equivalent degree;
471	418		(2) hold a master of business administration degree;
472	419		(3) be licensed as a certified public accountant under
473	420		Chapter 901, Occupations Code;
474	421		(4) be accredited by the American Society of
475	422		Appraisers as an accredited senior appraiser;
476	423		(5) possess an MAI professional designation from the
477	424		Appraisal Institute;
478	425		(6) possess a Certified Assessment Evaluator (CAE)
479	426		professional designation from the International Association of
480	427		Assessing Officers;
481		-	(7) have at least 10 years of experience in property
	428	+	(7) have at least 20 years of experience in property
482	429		tax appraisal or consulting; or
483	430		(8) be licensed as a real estate broker or sales agent
484	431		under Chapter 1101, Occupations Code.
485	432		(e) Notwithstanding Subsection (d), the chairman of the
486	433		appraisal review board may appoint to a special panel described by
487	434		this section a member of the appraisal review board who does not
488	435		meet the qualifications prescribed by that subsection if:
489	436		(1) the number of persons appointed to the board by the
490	437		local administrative district judge who meet those qualifications
491	438		is not sufficient to fill the positions on each special panel; and
492	439		(2) the board member being appointed to the panel
493	440		holds a bachelor's degree in any field.
494	441		(f) In addition to conducting protest hearings relating to
495	442		property described by Subsection (b) of this section, a special
496	443		panel may conduct protest hearings under Chapter 41 relating to
497	444		property not described by Subsection (b) of this section as
498	445		assigned by the chairman of the appraisal review board.
499		-	SECTION 20. Section 23.01(b), Tax Code, is amended to read
500		-	as follows:
501		-	(b) The market value of property shall be determined by the
502		-	application of generally accepted appraisal methods and
503		-	techniques, including appraisal methods and techniques prescribed
504		-	by appraisal manuals prepared and issued by the comptroller. If the
505		-	appraisal district determines the appraised value of a property
506		-	using mass appraisal standards, the mass appraisal standards must
507		-	comply with the Uniform Standards of Professional Appraisal
508		-	Practice. The same or similar appraisal methods and techniques
509		-	shall be used in appraising the same or similar kinds of property.
510		-	However, each property shall be appraised based upon the individual
511		-	characteristics that affect the property's market value, and all
512		-	available evidence that is specific to the value of the property
513		-	shall be taken into account in determining the property's market
514		-	value.
515		-	SECTION 21. Effective January 1, 2019, Section 25.19, Tax
	446	+	SECTION 15. Effective January 1, 2019, Section 25.19, Tax
516	447		Code, is amended by adding Subsections (b-3) and (b-4) to read as
517	448		follows:
518	449		(b-3) This subsection applies only to an appraisal district
519	450		described by Section 6.41(b-2). In addition to the information
520	451		required by Subsection (b), the chief appraiser shall state in a
521	452		notice of appraised value of property described by Section 6.425(b)
522	453		that the property owner has the right to have a protest relating to
523	454		the property heard by a special panel of the appraisal review board.
524	455		(b-4) Subsection (b)(5) applies only to a notice of
525	456		appraised value required to be delivered by the chief appraiser of
526	457		an appraisal district established in a county with a population of
527	458		less than 120,000. This subsection expires January 1, 2020.
528		-	SECTION 22. Effective January 1, 2020, Sections 25.19(b)
	459	+	SECTION 16. Effective January 1, 2020, Sections 25.19(b)
529	460		and (i), Tax Code, are amended to read as follows:
530	461		(b) The chief appraiser shall separate real from personal
531	462		property and include in the notice for each:
532	463		(1) a list of the taxing units in which the property is
533	464		taxable;
534	465		(2) the appraised value of the property in the
535	466		preceding year;
536	467		(3) the taxable value of the property in the preceding
537	468		year for each taxing unit taxing the property;
538	469		(4) the appraised value of the property for the
539	470		current year, the kind and amount of each exemption and partial
540	471		exemption, if any, approved for the property for the current year
541	472		and for the preceding year, and, if an exemption or partial
542	473		exemption that was approved for the preceding year was canceled or
543	474		reduced for the current year, the amount of the exemption or partial
544	475		exemption canceled or reduced;
545	476		(5) [if the appraised value is greater than it was in
546	477		the preceding year, the amount of tax that would be imposed on the
547	478		property on the basis of the tax rate for the preceding year;
548		-	[(6)] in italic typeface, the following ~~statement:~~
549		-	"The Texas Legislature does not set the amount of your ~~local taxes.~~
550		-	Your property tax burden is decided by your locally ~~elected~~
551		-	officials, and all inquiries concerning your taxes should be
552		-	directed to those officials";
	479	+	[(6)] in italic typeface, the following
	480	+	statement: "The Texas Legislature does not set the amount of your
	481	+	local taxes. Your property tax burden is decided by your locally
	482	+	elected officials, and all inquiries concerning your taxes should
	483	+	be directed to those officials";
553	484		(6) [(7)] a detailed explanation of the time and
554	485		procedure for protesting the value;
555	486		(7) [(8)] the date and place the appraisal review
556	487		board will begin hearing protests; and
557	488		(8) [(9)] a brief explanation that the governing body
558	489		of each taxing unit decides whether or not taxes on the property
559	490		will increase and the appraisal district only determines the value
560	491		of the property.
561	492		(i) Delivery with a notice required by Subsection (a) or (g)
562	493		of a copy of the pamphlet published by the comptroller under Section
563	494		5.06 or a copy of the notice published by the chief appraiser under
564	495		Section 41.70 is sufficient to comply with the requirement that the
565	496		notice include the information specified by Subsection (b)(6)
566	497		[(b)(7)] or (g)(3), as applicable.
567		-	SECTION 23. Sections 26.012(9) and (10), Tax Code, are
568		-	amended to read as follows:
569		-	(9) "Equivalent [Effective] maintenance and
570		-	operations rate" means a rate expressed in dollars per $100 of
	498	+	SECTION 17. Chapter 25, Tax Code, is amended by adding
	499	+	Section 25.215 to read as follows:
	500	+	Sec. 25.215. CORRECTION OF APPRAISED VALUES DETERMINED
	501	+	USING INACCURATE MASS APPRAISAL. If the chief appraiser discovers
	502	+	that the appraisal of property for the current tax year using mass
	503	+	appraisal standards resulted in an incorrect appraised value for
	504	+	some or all of the properties included in the mass appraisal because
	505	+	of an error in the application of the mass appraisal standards, the
	506	+	chief appraiser shall as soon as practicable:
	507	+	(1) correct or supplement, as appropriate, the
	508	+	appraisal records to indicate the correct appraised value for each
	509	+	affected property; and
	510	+	(2) deliver a written notice to each affected property
	511	+	owner who received a notice of appraised value for the property
	512	+	under Section 25.19 for that tax year that was incorrect because of
	513	+	the error in the application of the mass appraisal standard that:
	514	+	(A) states that an error was made in the
	515	+	appraisal of the property; and
	516	+	(B) indicates the correct appraised value for the
	517	+	property for that tax year.
	518	+	SECTION 18. Section 26.012(9), Tax Code, is redesignated as
	519	+	Section 26.012(18), Tax Code, and amended to read as follows:
	520	+	(18) "No-new-revenue [(9) "Effective] maintenance
	521	+	and operations rate" means a rate expressed in dollars per $100 of
571	522		taxable value and calculated according to the following formula:
572		-	~~EQUIVALENT~~ [EFFECTIVE] MAINTENANCE AND OPERATIONS
	523	+	NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND OPERATIONS
573	524		RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST
574	525		YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -
575	526		NEW PROPERTY VALUE)
576		-	(10) "Excess collections" means the amount, if any, by
577		-	which debt taxes collected in the preceding year exceeded the
578		-	amount anticipated in the preceding year's calculation of the
579		-	rollback tax rate, as certified by the collector under Section
580		-	26.04(b) [of this code].
581		-	SECTION 24. The heading to Section 26.04, Tax Code, is
	527	+	SECTION 19. The heading to Section 26.04, Tax Code, is
582	528		amended to read as follows:
583	529		Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
584		-	~~EQUIVALENT~~ [EFFECTIVE] AND ROLLBACK TAX RATES.
585		-	SECTION 25. Section 26.04, Tax Code, is amended by amending
	530	+	NO-NEW-REVENUE [EFFECTIVE] AND ROLLBACK TAX RATES.
	531	+	SECTION 20. Section 26.04, Tax Code, is amended by amending
586	532		Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and
587		-	adding Subsections (d-1), (d-2), (~~d-3), (~~e-2), (e-3), (e-4)~~, (e-5),~~
588		-	~~(h-1), and (h-2) to read as~~ follows:
	533	+	adding Subsections (d-1), (d-2), (e-2), (e-3), and (e-4) to read as
	534	+	follows:
589	535		(b) The assessor shall submit the appraisal roll for the
590	536		unit showing the total appraised, assessed, and taxable values of
591	537		all property and the total taxable value of new property to the
592	538		governing body of the unit by August 1 or as soon thereafter as
593	539		practicable. By August 1 or as soon thereafter as practicable, the
594	540		taxing unit's collector shall certify [an estimate of] the
595		-	anticipated collection rate as calculated under Subsections (h),
596		-	(h-1), and (h-2) for the current year to the governing body. If the
597		-	collector certified an anticipated collection rate in the preceding
598		-	year and the actual collection rate in that year exceeded the
599		-	anticipated rate, the collector shall also certify the amount of
600		-	debt taxes collected in excess of the anticipated amount in the
601		-	preceding year.
	541	+	anticipated collection rate, as defined by Subsection (h), for the
	542	+	current year to the governing body. If the collector certified an
	543	+	anticipated collection rate in the preceding year and the actual
	544	+	collection rate in that year exceeded the anticipated rate, the
	545	+	collector shall also certify the amount of debt taxes collected in
	546	+	excess of the anticipated amount in the preceding year.
602	547		(c) After the assessor for the unit submits the appraisal
603	548		roll for the unit to the governing body of the unit as required by
604	549		Subsection (b), an [An] officer or employee designated by the
605		-	governing body shall calculate the ~~equivalent~~ [effective] tax ~~rate~~
606		-	and the rollback tax rate for the unit, where:
607		-	(1) "~~Equivalent~~ [Effective] tax rate" means a rate
	550	+	governing body shall calculate the no-new-revenue [effective] tax
	551	+	rate and the rollback tax rate for the unit, where:
	552	+	(1) "No-new-revenue [Effective] tax rate" means a rate
608	553		expressed in dollars per $100 of taxable value calculated according
609	554		to the following formula:
610		-	~~EQUIVALENT~~ [EFFECTIVE] TAX RATE = (LAST YEAR'S ~~LEVY -~~
611		-	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - ~~NEW~~
612		-	PROPERTY VALUE)
	555	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = (LAST YEAR'S
	556	+	LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE -
	557	+	NEW PROPERTY VALUE)
613	558		; and
614	559		(2) "Rollback tax rate" means a rate expressed in
615	560		dollars per $100 of taxable value calculated according to the
616	561		following formula:
617		-	ROLLBACK TAX RATE = (EQUIVALENT [EFFECTIVE]
618		-	MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
619		-	RATE
620		-	(d) The equivalent [effective] tax rate for a county is the
621		-	sum of the equivalent [effective] tax rates calculated for each
622		-	type of tax the county levies and the rollback tax rate for a county
623		-	is the sum of the rollback tax rates calculated for each type of tax
624		-	the county levies.
	562	+	ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE
	563	+	AND OPERATIONS RATE x 1.08) + CURRENT DEBT RATE
	564	+	(d) The no-new-revenue [effective] tax rate for a county is
	565	+	the sum of the no-new-revenue [effective] tax rates calculated for
	566	+	each type of tax the county levies and the rollback tax rate for a
	567	+	county is the sum of the rollback tax rates calculated for each type
	568	+	of tax the county levies.
625	569		(d-1) The designated officer or employee shall use the tax
626	570		rate calculation forms prescribed by the comptroller under Section
627		-	5.07 in calculating the ~~equivalent~~ tax rate and the rollback ~~tax~~
628		-	rate.
	571	+	5.07 in calculating the no-new-revenue tax rate and the rollback
	572	+	tax rate.
629	573		(d-2) The designated officer or employee may not submit the
630		-	~~equivalent~~ tax rate and the rollback tax rate to the governing ~~body~~
631		-	of the taxing unit and the unit may not adopt a tax rate until ~~the~~
632		-	designated officer or employee certifies on the tax rate
	574	+	no-new-revenue tax rate and the rollback tax rate to the governing
	575	+	body of the taxing unit and the unit may not adopt a tax rate until
	576	+	the designated officer or employee certifies on the tax rate
633	577		calculation forms that the designated officer or employee has
634	578		accurately calculated the tax rates and has used values that are the
635	579		same as the values shown in the unit's certified appraisal roll in
636	580		performing the calculations.
637		-	(d-3) As soon as practicable after the designated officer or
638		-	employee calculates the equivalent tax rate and the rollback tax
639		-	rate of the taxing unit, the designated officer or employee shall
640		-	submit the tax rate calculation forms used in calculating the rates
641		-	to the county assessor-collector for each county in which all or
642		-	part of the territory of the unit is located.
643	581		(e) By August 7 or as soon thereafter as practicable, the
644	582		designated officer or employee shall submit the rates to the
645		-	governing body. By August 12 or as soon thereafter as practicable,
646		-	the designated officer or employee [He] shall deliver by mail to
647		-	each property owner in the unit or publish in a newspaper, and shall
648		-	also post prominently on the home page of the unit's Internet
649		-	website if published in a newspaper, in the form prescribed by the
650		-	comptroller:
651		-	(1) the equivalent [effective] tax rate, the rollback
652		-	tax rate, and an explanation of how they were calculated;
	583	+	governing body. The designated officer or employee [He] shall
	584	+	deliver by mail to each property owner in the unit or publish in a
	585	+	newspaper and may post prominently on the home page of the unit's
	586	+	Internet website in the form prescribed by the comptroller:
	587	+	(1) the no-new-revenue [effective] tax rate, the
	588	+	rollback tax rate, and an explanation of how they were calculated;
653	589		(2) the estimated amount of interest and sinking fund
654	590		balances and the estimated amount of maintenance and operation or
655	591		general fund balances remaining at the end of the current fiscal
656	592		year that are not encumbered with or by corresponding existing debt
657	593		obligation;
658	594		(3) a schedule of the unit's debt obligations showing:
659	595		(A) the amount of principal and interest that
660	596		will be paid to service the unit's debts in the next year from
661	597		property tax revenue, including payments of lawfully incurred
662	598		contractual obligations providing security for the payment of the
663	599		principal of and interest on bonds and other evidences of
664	600		indebtedness issued on behalf of the unit by another political
665	601		subdivision and, if the unit is created under Section 52, Article
666	602		III, or Section 59, Article XVI, Texas Constitution, payments on
667	603		debts that the unit anticipates to incur in the next calendar year;
668	604		(B) the amount by which taxes imposed for debt
669	605		are to be increased because of the unit's anticipated collection
670	606		rate; and
671	607		(C) the total of the amounts listed in Paragraphs
672	608		(A)-(B), less any amount collected in excess of the previous year's
673	609		anticipated collections certified as provided in Subsection (b);
674	610		(4) the amount of additional sales and use tax revenue
675	611		anticipated in calculations under Section 26.041;
676	612		(5) a statement that the adoption of a tax rate equal
677		-	to the ~~equivalent~~ [effective] tax rate would result in an ~~increase~~
678		-	or decrease, as applicable, in the amount of taxes imposed ~~by the~~
679		-	unit as compared to last year's levy, and the amount of the ~~increase~~
680		-	or decrease;
	613	+	to the no-new-revenue [effective] tax rate would result in an
	614	+	increase or decrease, as applicable, in the amount of taxes imposed
	615	+	by the unit as compared to last year's levy, and the amount of the
	616	+	increase or decrease;
681	617		(6) in the year that a taxing unit calculates an
682	618		adjustment under Subsection (i) or (j), a schedule that includes
683	619		the following elements:
684	620		(A) the name of the unit discontinuing the
685	621		department, function, or activity;
686	622		(B) the amount of property tax revenue spent by
687	623		the unit listed under Paragraph (A) to operate the discontinued
688	624		department, function, or activity in the 12 months preceding the
689	625		month in which the calculations required by this chapter are made;
690	626		and
691	627		(C) the name of the unit that operates a distinct
692	628		department, function, or activity in all or a majority of the
693	629		territory of a taxing unit that has discontinued operating the
694	630		distinct department, function, or activity; and
695	631		(7) in the year following the year in which a taxing
696	632		unit raised its rollback tax rate as required by Subsection (j), a
697	633		schedule that includes the following elements:
698	634		(A) the amount of property tax revenue spent by
699	635		the unit to operate the department, function, or activity for which
700	636		the taxing unit raised the rollback tax rate as required by
701	637		Subsection (j) for the 12 months preceding the month in which the
702	638		calculations required by this chapter are made; and
703	639		(B) the amount published by the unit in the
704	640		preceding tax year under Subdivision (6)(B).
705	641		(e-1) The tax rate certification requirements imposed by
706	642		Subsection (d-2) and the notice requirements imposed by Subsections
707	643		(e)(1)-(6) do not apply to a school district.
708	644		(e-2) By August 7 or as soon thereafter as practicable, the
709		-	tax notice officer of each appraisal district shall deliver by
710		-	regular mail or e-mail to each owner of property located in the
711		-	appraisal district a notice that the estimated amount of taxes to be
712		-	imposed on the owner's property by each taxing unit in which the
713		-	property is located may be found in the real-time tax database
714		-	maintained by the tax notice officer under Section 26.17. The
715		-	notice must include:
	645	+	chief appraiser of each appraisal district shall deliver by regular
	646	+	mail or e-mail to each owner of property located in the appraisal
	647	+	district a notice that the estimated amount of taxes to be imposed
	648	+	on the owner's property by each taxing unit in which the property is
	649	+	located may be found in the property tax database maintained by the
	650	+	appraisal district under Section 26.17. The notice must include:
716	651		(1) the following statement:
717	652		"PROPOSED (tax year) PROPERTY TAX BILL INFORMATION
718		-	"Information concerning the (insert tax year) property taxes
719		-	on your property proposed by your local taxing units, together with
720		-	information about expressing your support for or opposition to the
721		-	proposed property taxes, may be found in the real-time tax notice at
722		-	the website listed below:
	653	+	"Information concerning the property taxes that may be
	654	+	imposed on your property by local taxing units, the dates and
	655	+	locations of any public hearings on the tax rates of the taxing
	656	+	units, and the dates and locations of meetings of the governing
	657	+	bodies of the taxing units to vote on the tax rates, together with
	658	+	other important property tax information, may be found at the
	659	+	website listed below:
723	660		"(address of the Internet website at which the information
724	661		may be found)";
725	662		(2) a statement that the property owner may request
726	663		from the county assessor-collector contact information for the
727	664		assessor for each taxing unit in which the property is located, who
728	665		must provide the information described by this subsection to the
729	666		owner on request; and
730	667		(3) the address and telephone number of the county
731	668		assessor-collector.
732	669		(e-3) The heading of the statement described by Subsection
733	670		(e-2)(1) must be in bold, capital letters in typeset larger than
734	671		that used in the other provisions of the notice.
735	672		(e-4) The comptroller may adopt rules regarding the format
736	673		and delivery of the notice required by Subsection (e-2).
737		-	(e-5) The governing body of a taxing unit shall include as
738		-	an appendix to the unit's budget for a fiscal year the tax rate
739		-	calculation forms used by the designated officer or employee of the
740		-	unit to calculate the equivalent tax rate and the rollback tax rate
741		-	of the unit for the tax year in which the fiscal year begins.
742	674		(f) If as a result of consolidation of taxing units a taxing
743	675		unit includes territory that was in two or more taxing units in the
744	676		preceding year, the amount of taxes imposed in each in the preceding
745		-	year is combined for purposes of calculating the ~~equivalent~~
	677	+	year is combined for purposes of calculating the no-new-revenue
746	678		[effective] and rollback tax rates under this section.
747	679		(g) A person who owns taxable property is entitled to an
748	680		injunction prohibiting the taxing unit in which the property is
749	681		taxable from adopting a tax rate if the assessor or designated
750		-	officer or employee of the unit, the ~~tax notice officer~~ of the
	682	+	officer or employee of the unit, the chief appraiser of the
751	683		applicable appraisal district, or the taxing unit, as applicable,
752	684		has not complied with the computation, [or] publication, or posting
753		-	requirements of this section or Section 26.16, 26.17, or 26.18 [and
754		-	the failure to comply was not in good faith]. It is a defense in an
755		-	action for an injunction under this subsection that the failure to
756		-	comply was in good faith.
757		-	(h-1) Notwithstanding Subsection (h), if the anticipated
758		-	collection rate of a taxing unit as calculated under that
759		-	subsection is lower than the lowest actual collection rate of the
760		-	taxing unit for any of the preceding three years, the anticipated
761		-	collection rate of the taxing unit for purposes of this section is
762		-	equal to the lowest actual collection rate of the taxing unit for
763		-	any of the preceding three years.
764		-	(h-2) The anticipated collection rate of a taxing unit for
765		-	purposes of this section is the rate calculated under Subsection
766		-	(h) as modified by Subsection (h-1), if applicable, regardless of
767		-	whether that rate exceeds 100 percent.
	685	+	requirements of this section or Section 26.17 or 26.18 [and the
	686	+	failure to comply was not in good faith].
768	687		(i) This subsection applies to a taxing unit that has agreed
769	688		by written contract to transfer a distinct department, function, or
770	689		activity to another taxing unit and discontinues operating that
771	690		distinct department, function, or activity if the operation of that
772	691		department, function, or activity in all or a majority of the
773	692		territory of the taxing unit is continued by another existing
774	693		taxing unit or by a new taxing unit. The rollback tax rate of a
775	694		taxing unit to which this subsection applies in the first tax year
776	695		in which a budget is adopted that does not allocate revenue to the
777	696		discontinued department, function, or activity is calculated as
778	697		otherwise provided by this section, except that last year's levy
779		-	used to calculate the ~~equivalent~~ [effective] maintenance and
	698	+	used to calculate the no-new-revenue [effective] maintenance and
780	699		operations rate of the unit is reduced by the amount of maintenance
781	700		and operations tax revenue spent by the taxing unit to operate the
782	701		department, function, or activity for the 12 months preceding the
783	702		month in which the calculations required by this chapter are made
784	703		and in which the unit operated the discontinued department,
785	704		function, or activity. If the unit did not operate that department,
786	705		function, or activity for the full 12 months preceding the month in
787	706		which the calculations required by this chapter are made, the unit
788		-	shall reduce last year's levy used for calculating the ~~equivalent~~
789		-	[effective] maintenance and operations rate of the ~~unit by the~~
790		-	amount of the revenue spent in the last full fiscal year ~~in which~~
791		-	the unit operated the discontinued department, function, or
792		-	activity.
	707	+	shall reduce last year's levy used for calculating the
	708	+	no-new-revenue [effective] maintenance and operations rate of the
	709	+	unit by the amount of the revenue spent in the last full fiscal year
	710	+	in which the unit operated the discontinued department, function,
	711	+	or activity.
793	712		(j) This subsection applies to a taxing unit that had agreed
794	713		by written contract to accept the transfer of a distinct
795	714		department, function, or activity from another taxing unit and
796	715		operates a distinct department, function, or activity if the
797	716		operation of a substantially similar department, function, or
798	717		activity in all or a majority of the territory of the taxing unit
799	718		has been discontinued by another taxing unit, including a dissolved
800	719		taxing unit. The rollback tax rate of a taxing unit to which this
801	720		subsection applies in the first tax year after the other taxing unit
802	721		discontinued the substantially similar department, function, or
803	722		activity in which a budget is adopted that allocates revenue to the
804	723		department, function, or activity is calculated as otherwise
805	724		provided by this section, except that last year's levy used to
806		-	calculate the ~~equivalent~~ [effective] maintenance and ~~operations~~
807		-	rate of the unit is increased by the amount of ~~maintenance and~~
808		-	operations tax revenue spent by the taxing unit ~~that discontinued~~
809		-	operating the substantially similar department, ~~function, or~~
810		-	activity to operate that department, function, or ~~activity for the~~
811		-	12 months preceding the month in which the ~~calculations required by~~
812		-	this chapter are made and in which the unit ~~operated the~~
813		-	discontinued department, function, or activity. If ~~the unit did~~
814		-	not operate the discontinued department, function, or ~~activity for~~
815		-	the full 12 months preceding the month in which the ~~calculations~~
816		-	required by this chapter are made, the unit may ~~increase last year's~~
817		-	levy used to calculate the ~~equivalent [effective] maintenance and~~
818		-	operations rate by an amount not to ~~exceed the amount of property~~
819		-	tax revenue spent by the ~~discontinuing unit to operate the~~
820		-	discontinued department, ~~function, or activity in the last full~~
821		-	fiscal year in which the ~~discontinuing unit operated the~~
822		-	department, function, or activity.
823		-	SECTION 26. Sections 26.041(a), (b), (c), (e), (g), and
	725	+	calculate the no-new-revenue [effective] maintenance and
	726	+	operations rate of the unit is increased by the amount of
	727	+	maintenance and operations tax revenue spent by the taxing unit
	728	+	that discontinued operating the substantially similar department,
	729	+	function, or activity to operate that department, function, or
	730	+	activity for the 12 months preceding the month in which the
	731	+	calculations required by this chapter are made and in which the unit
	732	+	operated the discontinued department, function, or activity. If
	733	+	the unit did not operate the discontinued department, function, or
	734	+	activity for the full 12 months preceding the month in which the
	735	+	calculations required by this chapter are made, the unit may
	736	+	increase last year's levy used to calculate the no-new-revenue
	737	+	[effective] maintenance and operations rate by an amount not to
	738	+	exceed the amount of property tax revenue spent by the
	739	+	discontinuing unit to operate the discontinued department,
	740	+	function, or activity in the last full fiscal year in which the
	741	+	discontinuing unit operated the department, function, or activity.
	742	+	SECTION 21. Sections 26.041(a), (b), (c), (e), (g), and
824	743		(h), Tax Code, are amended to read as follows:
825	744		(a) In the first year in which an additional sales and use
826		-	tax is required to be collected, the ~~equivalent~~ [effective] tax
	745	+	tax is required to be collected, the no-new-revenue [effective] tax
827	746		rate and rollback tax rate for the unit are calculated according to
828	747		the following formulas:
829		-	~~EQUIVALENT~~ [EFFECTIVE] TAX RATE = [(LAST YEAR'S ~~LEVY -~~
830		-	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
	748	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
	749	+	LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
831	750		PROPERTY VALUE)] - SALES TAX GAIN RATE
832	751		and
833		-	ROLLBACK TAX RATE = (~~EQUIVALENT~~ [EFFECTIVE]
	752	+	ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE]
834	753		MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
835	754		RATE - SALES TAX GAIN RATE
836	755		where "sales tax gain rate" means a number expressed in dollars per
837	756		$100 of taxable value, calculated by dividing the revenue that will
838	757		be generated by the additional sales and use tax in the following
839	758		year as calculated under Subsection (d) [of this section] by the
840	759		current total value.
841	760		(b) Except as provided by Subsections (a) and (c) [of this
842	761		section], in a year in which a taxing unit imposes an additional
843	762		sales and use tax, the rollback tax rate for the unit is calculated
844	763		according to the following formula, regardless of whether the unit
845	764		levied a property tax in the preceding year:
846	765		ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND
847	766		OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL
848	767		VALUE - NEW PROPERTY VALUE)] + (CURRENT DEBT RATE -
849	768		SALES TAX REVENUE RATE)
850	769		where "last year's maintenance and operations expense" means the
851	770		amount spent for maintenance and operations from property tax and
852	771		additional sales and use tax revenues in the preceding year, and
853	772		"sales tax revenue rate" means a number expressed in dollars per
854	773		$100 of taxable value, calculated by dividing the revenue that will
855	774		be generated by the additional sales and use tax in the current year
856	775		as calculated under Subsection (d) [of this section] by the current
857	776		total value.
858	777		(c) In a year in which a taxing unit that has been imposing
859	778		an additional sales and use tax ceases to impose an additional sales
860		-	and use tax, the ~~equivalent~~ [effective] tax rate and rollback ~~tax~~
861		-	rate for the unit are calculated according to the following
	779	+	and use tax, the no-new-revenue [effective] tax rate and rollback
	780	+	tax rate for the unit are calculated according to the following
862	781		formulas:
863		-	~~EQUIVALENT~~ [EFFECTIVE] TAX RATE = [(LAST YEAR'S ~~LEVY -~~
864		-	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
	782	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
	783	+	LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
865	784		PROPERTY VALUE)] + SALES TAX LOSS RATE
866	785		and
867	786		ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND
868	787		OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL
869	788		VALUE - NEW PROPERTY VALUE)] + CURRENT DEBT RATE
870	789		where "sales tax loss rate" means a number expressed in dollars per
871	790		$100 of taxable value, calculated by dividing the amount of sales
872	791		and use tax revenue generated in the last four quarters for which
873	792		the information is available by the current total value and "last
874	793		year's maintenance and operations expense" means the amount spent
875	794		for maintenance and operations from property tax and additional
876	795		sales and use tax revenues in the preceding year.
877	796		(e) If a city that imposes an additional sales and use tax
878	797		receives payments under the terms of a contract executed before
879	798		January 1, 1986, in which the city agrees not to annex certain
880	799		property or a certain area and the owners or lessees of the property
881	800		or of property in the area agree to pay at least annually to the city
882	801		an amount determined by reference to all or a percentage of the
883	802		property tax rate of the city and all or a part of the value of the
884	803		property subject to the agreement or included in the area subject to
885	804		the agreement, the governing body, by order adopted by a majority
886	805		vote of the governing body, may direct the designated officer or
887		-	employee to add to the ~~equivalent~~ [effective] and rollback tax
	806	+	employee to add to the no-new-revenue [effective] and rollback tax
888	807		rates the amount that, when applied to the total taxable value
889	808		submitted to the governing body, would produce an amount of taxes
890	809		equal to the difference between the total amount of payments for the
891	810		tax year under contracts described by this subsection under the
892	811		rollback tax rate calculated under this section and the total
893	812		amount of payments for the tax year that would have been obligated
894	813		to the city if the city had not adopted an additional sales and use
895	814		tax.
896	815		(g) If the rate of the additional sales and use tax is
897	816		increased, the designated officer or employee shall make two
898	817		projections, in the manner provided by Subsection (d) [of this
899	818		section], of the revenue generated by the additional sales and use
900	819		tax in the following year. The first projection must take into
901	820		account the increase and the second projection must not take into
902	821		account the increase. The designated officer or employee shall
903	822		then subtract the amount of the result of the second projection from
904	823		the amount of the result of the first projection to determine the
905	824		revenue generated as a result of the increase in the additional
906	825		sales and use tax. In the first year in which an additional sales
907		-	and use tax is increased, the ~~equivalent~~ [effective] tax rate ~~for~~
908		-	the unit is the ~~equivalent~~ [effective] tax rate before the ~~increase~~
909		-	minus a number the numerator of which is the revenue ~~generated as a~~
910		-	result of the increase in the additional sales and ~~use tax, as~~
911		-	determined under this subsection, and the denominator ~~of which is~~
912		-	the current total value minus the new property value.
	826	+	and use tax is increased, the no-new-revenue [effective] tax rate
	827	+	for the unit is the no-new-revenue [effective] tax rate before the
	828	+	increase minus a number the numerator of which is the revenue
	829	+	generated as a result of the increase in the additional sales and
	830	+	use tax, as determined under this subsection, and the denominator
	831	+	of which is the current total value minus the new property value.
913	832		(h) If the rate of the additional sales and use tax is
914	833		decreased, the designated officer or employee shall make two
915	834		projections, in the manner provided by Subsection (d) [of this
916	835		section], of the revenue generated by the additional sales and use
917	836		tax in the following year. The first projection must take into
918	837		account the decrease and the second projection must not take into
919	838		account the decrease. The designated officer or employee shall
920	839		then subtract the amount of the result of the first projection from
921	840		the amount of the result of the second projection to determine the
922	841		revenue lost as a result of the decrease in the additional sales and
923	842		use tax. In the first year in which an additional sales and use tax
924		-	is decreased, the ~~equivalent~~ [effective] tax rate for the unit is
925		-	the ~~equivalent~~ [effective] tax rate before the decrease plus a
926		-	number the numerator of which is the revenue lost as a result of ~~the~~
927		-	decrease in the additional sales and use tax, as determined ~~under~~
928		-	this subsection, and the denominator of which is the current ~~total~~
929		-	value minus the new property value.
930		-	SECTION 27. The heading to Section 26.043, Tax Code, is
	843	+	is decreased, the no-new-revenue [effective] tax rate for the unit
	844	+	is the no-new-revenue [effective] tax rate before the decrease plus
	845	+	a number the numerator of which is the revenue lost as a result of
	846	+	the decrease in the additional sales and use tax, as determined
	847	+	under this subsection, and the denominator of which is the current
	848	+	total value minus the new property value.
	849	+	SECTION 22. The heading to Section 26.043, Tax Code, is
931	850		amended to read as follows:
932		-	Sec. 26.043. ROLLBACK AND ~~EQUIVALENT~~ [EFFECTIVE] TAX ~~RATES~~
933		-	[RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
934		-	SECTION 28. Sections 26.043(a) and (b), Tax Code, are
	851	+	Sec. 26.043. ROLLBACK AND NO-NEW-REVENUE [EFFECTIVE] TAX
	852	+	RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
	853	+	SECTION 23. Sections 26.043(a) and (b), Tax Code, are
935	854		amended to read as follows:
936	855		(a) In the tax year in which a city has set an election on
937	856		the question of whether to impose a local sales and use tax under
938	857		Subchapter H, Chapter 453, Transportation Code, the officer or
939	858		employee designated to make the calculations provided by Section
940	859		26.04 may not make those calculations until the outcome of the
941	860		election is determined. If the election is determined in favor of
942	861		the imposition of the tax, the representative shall subtract from
943		-	the city's rollback and equivalent [effective] tax rates the amount
944		-	that, if applied to the city's current total value, would impose an
945		-	amount equal to the amount of property taxes budgeted in the current
946		-	tax year to pay for expenses related to mass transit services.
	862	+	the city's rollback and no-new-revenue [effective] tax rates the
	863	+	amount that, if applied to the city's current total value, would
	864	+	impose an amount equal to the amount of property taxes budgeted in
	865	+	the current tax year to pay for expenses related to mass transit
	866	+	services.
947	867		(b) In a tax year to which this section applies, a reference
948		-	in this chapter to the city's equivalent [effective] or rollback
949		-	tax rate refers to that rate as adjusted under this section.
950		-	SECTION 29. The heading to Section 26.044, Tax Code, is
	868	+	in this chapter to the city's no-new-revenue [effective] or
	869	+	rollback tax rate refers to that rate as adjusted under this
	870	+	section.
	871	+	SECTION 24. The heading to Section 26.044, Tax Code, is
951	872		amended to read as follows:
952		-	Sec. 26.044. ~~EQUIVALENT~~ [EFFECTIVE] TAX RATE TO PAY FOR
	873	+	Sec. 26.044. NO-NEW-REVENUE [EFFECTIVE] TAX RATE TO PAY FOR
953	874		STATE CRIMINAL JUSTICE MANDATE.
954		-	SECTION 30. Sections 26.044(a), (b), and (c), Tax Code, are
	875	+	SECTION 25. Sections 26.044(a), (b), and (c), Tax Code, are
955	876		amended to read as follows:
956	877		(a) The first time that a county adopts a tax rate after
957	878		September 1, 1991, in which the state criminal justice mandate
958		-	applies to the county, the ~~equivalent~~ [effective] maintenance ~~and~~
959		-	operation rate for the county is increased by the rate ~~calculated~~
960		-	according to the following formula:
	879	+	applies to the county, the no-new-revenue [effective] maintenance
	880	+	and operation rate for the county is increased by the rate
	881	+	calculated according to the following formula:
961	882		(State Criminal Justice Mandate) / (Current Total
962	883		Value - New Property Value)
963	884		(b) In the second and subsequent years that a county adopts
964	885		a tax rate, if the amount spent by the county for the state criminal
965		-	justice mandate increased over the previous year, the ~~equivalent~~
966		-	[effective] maintenance and operation rate for the ~~county is~~
967		-	increased by the rate calculated according to the ~~following~~
968		-	formula:
	886	+	justice mandate increased over the previous year, the
	887	+	no-new-revenue [effective] maintenance and operation rate for the
	888	+	county is increased by the rate calculated according to the
	889	+	following formula:
969	890		(This Year's State Criminal Justice Mandate - Previous
970	891		Year's State Criminal Justice Mandate) / (Current
971	892		Total Value - New Property Value)
972	893		(c) The county shall include a notice of the increase in the
973		-	~~equivalent~~ [effective] maintenance and operation rate provided by
974		-	this section, including a description and amount of the state
	894	+	no-new-revenue [effective] maintenance and operation rate provided
	895	+	by this section, including a description and amount of the state
975	896		criminal justice mandate, in the information published under
976	897		Section 26.04(e) and Section 26.06(b) [of this code].
977		-	SECTION 31. Sections 26.0441(a), (b), and (c), Tax Code,
	898	+	SECTION 26. Sections 26.0441(a), (b), and (c), Tax Code,
978	899		are amended to read as follows:
979	900		(a) In the first tax year in which a taxing unit adopts a tax
980	901		rate after January 1, 2000, and in which the enhanced minimum
981	902		eligibility standards for indigent health care established under
982	903		Section 61.006, Health and Safety Code, apply to the taxing unit,
983		-	the ~~equivalent~~ [effective] maintenance and operations rate for ~~the~~
984		-	taxing unit is increased by the rate computed according to the
	904	+	the no-new-revenue [effective] maintenance and operations rate for
	905	+	the taxing unit is increased by the rate computed according to the
985	906		following formula:
986	907		Amount of Increase = Enhanced Indigent Health Care
987	908		Expenditures / (Current Total Value - New Property
988	909		Value)
989	910		(b) In each subsequent tax year, if the taxing unit's
990	911		enhanced indigent health care expenses exceed the amount of those
991		-	expenses for the preceding year, the ~~equivalent~~ [effective]
	912	+	expenses for the preceding year, the no-new-revenue [effective]
992	913		maintenance and operations rate for the taxing unit is increased by
993	914		the rate computed according to the following formula:
994	915		Amount of Increase = (Current Tax Year's Enhanced
995	916		Indigent Health Care Expenditures - Preceding Tax
996	917		Year's Indigent Health Care Expenditures) / (Current
997	918		Total Value - New Property Value)
998	919		(c) The taxing unit shall include a notice of the increase
999		-	in its ~~equivalent~~ [effective] maintenance and operations rate
	920	+	in its no-new-revenue [effective] maintenance and operations rate
1000	921		provided by this section, including a brief description and the
1001	922		amount of the enhanced indigent health care expenditures, in the
1002	923		information published under Section 26.04(e) and, if applicable,
1003	924		Section 26.06(b).
1004		-	SECTION 32. Section 26.05, Tax Code, is amended by amending
	925	+	SECTION 27. Section 26.05, Tax Code, is amended by amending
1005	926		Subsections (b), (c), (d), (e), and (g) and adding Subsections
1006		-	(d-1), (d-2~~), and (e-1~~) to read as follows:
	927	+	(d-1) and (d-2) to read as follows:
1007	928		(b) A taxing unit may not impose property taxes in any year
1008	929		until the governing body has adopted a tax rate for that year, and
1009	930		the annual tax rate must be set by ordinance, resolution, or order,
1010	931		depending on the method prescribed by law for adoption of a law by
1011	932		the governing body. The vote on the ordinance, resolution, or order
1012	933		setting the tax rate must be separate from the vote adopting the
1013	934		budget. For a taxing unit other than a school district, the vote on
1014	935		the ordinance, resolution, or order setting a tax rate that exceeds
1015		-	the ~~equivalent~~ [effective] tax rate must be a record vote, and at
1016		-	least 60 percent of the members of the governing body must vote in
1017		-	favor of the ordinance, resolution, or order. For a school
	936	+	the no-new-revenue [effective] tax rate must be a record vote, and
	937	+	at least 60 percent of the members of the governing body must vote
	938	+	in favor of the ordinance, resolution, or order. For a school
1018	939		district, the vote on the ordinance, resolution, or order setting a
1019		-	tax rate that exceeds the sum of the ~~equivalent~~ [effective]
	940	+	tax rate that exceeds the sum of the no-new-revenue [effective]
1020	941		maintenance and operations tax rate of the district as determined
1021	942		under Section 26.08(i) and the district's current debt rate must be
1022	943		a record vote, and at least 60 percent of the members of the
1023	944		governing body must vote in favor of the ordinance, resolution, or
1024	945		order. A motion to adopt an ordinance, resolution, or order setting
1025		-	a tax rate that exceeds the equivalent [effective] tax rate must be
1026		-	made in the following form: "I move that the property tax rate be
1027		-	increased by the adoption of a tax rate of (specify tax rate), which
1028		-	is effectively a (insert percentage by which the proposed tax rate
1029		-	exceeds the equivalent [effective] tax rate) percent increase in
1030		-	the tax rate." If the ordinance, resolution, or order sets a tax
1031		-	rate that, if applied to the total taxable value, will impose an
1032		-	amount of taxes to fund maintenance and operation expenditures of
1033		-	the taxing unit that exceeds the amount of taxes imposed for that
1034		-	purpose in the preceding year, the taxing unit must:
	946	+	a tax rate that exceeds the no-new-revenue [effective] tax rate
	947	+	must be made in the following form: "I move that the property tax
	948	+	rate be increased by the adoption of a tax rate of (specify tax
	949	+	rate), which is effectively a (insert percentage by which the
	950	+	proposed tax rate exceeds the no-new-revenue [effective] tax rate)
	951	+	percent increase in the tax rate." If the ordinance, resolution, or
	952	+	order sets a tax rate that, if applied to the total taxable value,
	953	+	will impose an amount of taxes to fund maintenance and operation
	954	+	expenditures of the taxing unit that exceeds the amount of taxes
	955	+	imposed for that purpose in the preceding year, the taxing unit
	956	+	must:
1035	957		(1) include in the ordinance, resolution, or order in
1036	958		type larger than the type used in any other portion of the document:
1037	959		(A) the following statement: "THIS TAX RATE WILL
1038	960		RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
1039	961		TAX RATE."; and
1040		-	(B) if the tax rate exceeds the ~~equivalent~~
	962	+	(B) if the tax rate exceeds the no-new-revenue
1041	963		[effective] maintenance and operations rate, the following
1042	964		statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
1043		-	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE ~~EQUIVALENT [EFFECTIVE]~~
1044		-	MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE ~~TAXES FOR~~
1045		-	MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY ~~APPROXIMATELY~~
1046		-	$(Insert amount)."; and
	965	+	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE
	966	+	[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
	967	+	TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
	968	+	APPROXIMATELY $(Insert amount)."; and
1047	969		(2) include on the home page of the [any] Internet
1048	970		website of [operated by] the unit:
1049	971		(A) the following statement: "(Insert name of
1050	972		unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE
1051	973		AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
1052		-	(B) if the tax rate exceeds the ~~equivalent~~
	974	+	(B) if the tax rate exceeds the no-new-revenue
1053	975		[effective] maintenance and operations rate, the following
1054	976		statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
1055		-	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE ~~EQUIVALENT [EFFECTIVE]~~
1056		-	MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE ~~TAXES FOR~~
1057		-	MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY ~~APPROXIMATELY~~
1058		-	$(Insert amount)."
	977	+	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE
	978	+	[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
	979	+	TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
	980	+	APPROXIMATELY $(Insert amount)."
1059	981		(c) If the governing body of a taxing unit does not adopt a
1060	982		tax rate before the date required by Subsection (a), the tax rate
1061		-	for the taxing unit for that tax year is the lower of the equivalent
1062		-	[effective] tax rate calculated for that tax year or the tax rate
1063		-	adopted by the taxing unit for the preceding tax year. A tax rate
1064		-	established by this subsection is treated as an adopted tax rate.
1065		-	Before the fifth day after the establishment of a tax rate by this
1066		-	subsection, the governing body of the taxing unit must ratify the
1067		-	applicable tax rate in the manner required by Subsection (b).
	983	+	for the taxing unit for that tax year is the lower of the
	984	+	no-new-revenue [effective] tax rate calculated for that tax year or
	985	+	the tax rate adopted by the taxing unit for the preceding tax year.
	986	+	A tax rate established by this subsection is treated as an adopted
	987	+	tax rate. Before the fifth day after the establishment of a tax
	988	+	rate by this subsection, the governing body of the taxing unit must
	989	+	ratify the applicable tax rate in the manner required by Subsection
	990	+	(b).
1068	991		(d) The governing body of a taxing unit other than a school
1069	992		district may not adopt a tax rate that exceeds the lower of the
1070		-	rollback tax rate or the ~~equivalent~~ [effective] tax rate ~~calculated~~
1071		-	as provided by this chapter until the governing body has ~~held two~~
1072		-	public hearings on the proposed tax rate and has otherwise ~~complied~~
1073		-	with Section 26.06 and Section 26.065. The governing body ~~of a~~
1074		-	taxing unit shall reduce a tax rate set by law or by vote of the
1075		-	electorate to the lower of the rollback tax rate or the ~~equivalent~~
1076		-	[effective] tax rate and may not adopt a higher rate ~~unless it first~~
1077		-	complies with Section 26.06.
	993	+	rollback tax rate or the no-new-revenue [effective] tax rate
	994	+	calculated as provided by this chapter until the governing body has
	995	+	held two public hearings on the proposed tax rate and has otherwise
	996	+	complied with Section 26.06 and Section 26.065. The governing body
	997	+	of a taxing unit shall reduce a tax rate set by law or by vote of the
	998	+	electorate to the lower of the rollback tax rate or the
	999	+	no-new-revenue [effective] tax rate and may not adopt a higher rate
	1000	+	unless it first complies with Section 26.06.
1078	1001		(d-1) The governing body of a taxing unit may not hold a
1079	1002		public hearing on a proposed tax rate or a public meeting to adopt a
1080	1003		tax rate until the 14th day after the date the officer or employee
1081	1004		designated by the governing body of the unit to calculate the
1082		-	~~equivalent~~ tax rate and the rollback tax rate for the unit ~~complies~~
1083		-	with Section 26.17.
	1005	+	no-new-revenue tax rate and the rollback tax rate for the unit
	1006	+	complies with Section 26.17.
1084	1007		(d-2) Notwithstanding Subsection (a), the governing body of
1085	1008		a taxing unit other than a school district may not adopt a tax rate
1086	1009		until:
1087		-	(1) the tax notice officer of each appraisal district
1088		-	in which the taxing unit participates has delivered the notice
1089		-	required by Section 26.04(e-2);
	1010	+	(1) the chief appraiser of each appraisal district in
	1011	+	which the taxing unit participates has:
	1012	+	(A) delivered the notice required by Section
	1013	+	26.04(e-2); and
	1014	+	(B) incorporated the tax rate calculation forms
	1015	+	submitted to the appraisal district under Section 26.17(d)(2) by
	1016	+	the designated officer or employee of the taxing unit into the
	1017	+	property tax database maintained by the chief appraiser and made
	1018	+	them available to the public;
1090	1019		(2) the designated officer or employee of the taxing
1091		-	unit has:
1092		-	(A) entered in the real-time tax database
1093		-	maintained by the tax notice officer the information described by
1094		-	Section 26.17(b) for the current tax year; and
1095		-	(B) incorporated the completed tax rate
1096		-	calculation forms prepared under Section 26.04(d-1) into the
1097		-	real-time tax database maintained by the tax notice officer; and
	1020	+	unit has entered in the property tax database maintained by the
	1021	+	chief appraiser the information described by Section 26.17(b) for
	1022	+	the current tax year; and
1098	1023		(3) the taxing unit has posted the information
1099	1024		described by Section 26.18 on the Internet website used by the
1100	1025		taxing unit for that purpose.
1101	1026		(e) A person who owns taxable property is entitled to an
1102	1027		injunction restraining the collection of taxes by a taxing unit in
1103	1028		which the property is taxable if the taxing unit has not complied
1104	1029		with the requirements of this section or Section 26.04 [and the
1105		-	failure to comply was not in good faith]. It is a defense in an
1106		-	action for an injunction under this subsection that the failure to
1107		-	comply was in good faith. An action to enjoin the collection of
1108		-	taxes must be filed not later than the 15th day after the date the
1109		-	taxing unit adopts a tax rate. A property owner is not required to
1110		-	pay the taxes imposed by a taxing unit on the owner's property while
1111		-	an action filed by the property owner to enjoin the collection of
1112		-	taxes imposed by the taxing unit on the owner's property is pending.
1113		-	If the property owner pays the taxes and subsequently prevails in
1114		-	the action, the property owner is entitled to a refund of the taxes
1115		-	paid, together with reasonable attorney's fees and court costs.
1116		-	The property owner is not required to apply to the collector for the
1117		-	taxing unit to receive the refund [prior to the date a taxing unit
1118		-	delivers substantially all of its tax bills].
1119		-	(e-1) The governing body of a taxing unit that imposes an
1120		-	additional sales and use tax may not adopt the component of the tax
1121		-	rate of the unit described by Subsection (a)(1) of this section
1122		-	until the chief financial officer or the auditor for the unit
1123		-	submits to the governing body of the unit a written certification
1124		-	that the amount of additional sales and use tax revenue that will be
1125		-	used to pay debt service has been deducted from the total amount
1126		-	published under Section 26.04(e)(3)(C) as required by Subsection
1127		-	(a)(1) of this section. The comptroller shall adopt rules
1128		-	governing the form of the certification required by this subsection
1129		-	and the manner in which it is required to be submitted.
	1030	+	failure to comply was not in good faith]. An action to enjoin the
	1031	+	collection of taxes must be filed not later than the 15th day after
	1032	+	the date the taxing unit adopts a tax rate. A property owner is not
	1033	+	required to pay the taxes imposed by a taxing unit on the owner's
	1034	+	property while an action filed by the property owner to enjoin the
	1035	+	collection of taxes imposed by the taxing unit on the owner's
	1036	+	property is pending. If the property owner pays the taxes and
	1037	+	subsequently prevails in the action, the property owner is entitled
	1038	+	to a refund of the taxes paid, together with reasonable attorney's
	1039	+	fees and court costs. The property owner is not required to apply
	1040	+	to the collector for the taxing unit to receive the refund [prior to
	1041	+	the date a taxing unit delivers substantially all of its tax bills].
1130	1042		(g) Notwithstanding Subsection (a), the governing body of a
1131	1043		school district that elects to adopt a tax rate before the adoption
1132	1044		of a budget for the fiscal year that begins in the current tax year
1133	1045		may adopt a tax rate for the current tax year before receipt of the
1134	1046		certified appraisal roll for the school district if the chief
1135	1047		appraiser of the appraisal district in which the school district
1136	1048		participates has certified to the assessor for the school district
1137	1049		an estimate of the taxable value of property in the school district
1138	1050		as provided by Section 26.01(e). If a school district adopts a tax
1139		-	rate under this subsection, the ~~equivalent~~ [effective] tax rate ~~and~~
1140		-	the rollback tax rate of the district shall be calculated based on
1141		-	the certified estimate of taxable value.
1142		-	SECTION 33. Section 26.052, Tax Code, is amended by
	1051	+	rate under this subsection, the no-new-revenue [effective] tax rate
	1052	+	and the rollback tax rate of the district shall be calculated based
	1053	+	on the certified estimate of taxable value.
	1054	+	SECTION 28. Section 26.052, Tax Code, is amended by
1143	1055		amending Subsection (e) and adding Subsection (f) to read as
1144	1056		follows:
1145	1057		(e) Public notice provided under Subsection (c) must
1146	1058		specify:
1147	1059		(1) the tax rate that the governing body proposes to
1148	1060		adopt;
1149	1061		(2) the date, time, and location of the meeting of the
1150	1062		governing body of the taxing unit at which the governing body will
1151	1063		consider adopting the proposed tax rate; and
1152	1064		(3) if the proposed tax rate for the taxing unit
1153		-	exceeds the unit's ~~equivalent~~ [effective] tax rate calculated as
1154		-	provided by Section 26.04, a statement substantially identical to
1155		-	the following: "The proposed tax rate would increase total taxes in
1156		-	(name of taxing unit) by (percentage by which the proposed tax ~~rate~~
1157		-	exceeds the ~~equivalent~~ [effective] tax rate)."
	1065	+	exceeds the unit's no-new-revenue [effective] tax rate calculated
	1066	+	as provided by Section 26.04, a statement substantially identical
	1067	+	to the following: "The proposed tax rate would increase total taxes
	1068	+	in (name of taxing unit) by (percentage by which the proposed tax
	1069	+	rate exceeds the no-new-revenue [effective] tax rate)."
1158	1070		(f) A taxing unit to which this section applies that elects
1159	1071		to provide public notice of its proposed tax rate under Subsection
1160		-	(c)~~(2) must~~ also provide public notice of its proposed tax rate by
1161		-	posting notice of the proposed tax rate, including the information
1162		-	prescribed by Subsection (e), prominently on the home page of the
	1072	+	(c) may also provide public notice of its proposed tax rate by
	1073	+	posting notice of the proposed tax rate including the information
	1074	+	prescribed by Subsection (e) prominently on the home page of the
1163	1075		Internet website of the taxing unit.
1164		-	SECTION 34. Section 26.06, Tax Code, is amended by amending
1165		-	Subsections (b), (c), (d), and (e) and adding Subsections (b-1),
1166		-	(b-2), (b-3), and (b-4) to read as follows:
	1076	+	SECTION 29. Sections 26.06(b), (c), (d), and (e), Tax Code,
	1077	+	are amended to read as follows:
1167	1078		(b) The notice of a public hearing may not be smaller than
1168	1079		one-quarter page of a standard-size or a tabloid-size newspaper,
1169	1080		and the headline on the notice must be in 24-point or larger type.
1170		-	[The notice must contain a statement in the following form:
1171		-	["NOTICE OF PUBLIC HEARING ON TAX INCREASE
1172		-	["The (name of the taxing unit) will hold two public hearings
	1081	+	The notice must contain a statement in the following form:
	1082	+	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
	1083	+	"The (name of the taxing unit) will hold two public hearings
1173	1084		on a proposal to increase total tax revenues from properties on the
1174	1085		tax roll in the preceding tax year by (percentage by which proposed
1175		-	tax rate exceeds lower of rollback tax rate or effective tax rate
1176		-	calculated under this chapter) percent. Your individual taxes may
1177		-	increase at a greater or lesser rate, or even decrease, depending on
1178		-	the change in the taxable value of your property in relation to the
1179		-	change in taxable value of all other property and the tax rate that
1180		-	is adopted.
1181		-	["The first public hearing will be held on (date and time) at
	1086	+	tax rate exceeds lower of rollback tax rate or no-new-revenue
	1087	+	[effective] tax rate calculated under this chapter) percent. Your
	1088	+	individual taxes may increase at a greater or lesser rate, or even
	1089	+	decrease, depending on the tax rate that is adopted and on the
	1090	+	change in the taxable value of your property in relation to the
	1091	+	change in taxable value of all other property [and the tax rate that
	1092	+	is adopted]. The change in the taxable value of your property in
	1093	+	relation to the change in the taxable value of all other property
	1094	+	determines the distribution of the tax burden among all property
	1095	+	owners.
	1096	+	"The first public hearing will be held on (date and time) at
1182	1097		(meeting place).
1183		-	["The second public hearing will be held on (date and time) at
	1098	+	"The second public hearing will be held on (date and time) at
1184	1099		(meeting place).
1185		-	["(Names of all members of the governing body, showing how
	1100	+	"(Names of all members of the governing body, showing how
1186	1101		each voted on the proposal to consider the tax increase or, if one
1187	1102		or more were absent, indicating the absences.)
1188		-	["The average taxable value of a residence homestead in (name
	1103	+	"The average taxable value of a residence homestead in (name
1189	1104		of taxing unit) last year was $____ (average taxable value of a
1190	1105		residence homestead in the taxing unit for the preceding tax year,
1191	1106		disregarding residence homestead exemptions available only to
1192	1107		disabled persons or persons 65 years of age or older). Based on
1193	1108		last year's tax rate of $____ (preceding year's adopted tax rate)
1194	1109		per $100 of taxable value, the amount of taxes imposed last year on
1195	1110		the average home was $____ (tax on average taxable value of a
1196	1111		residence homestead in the taxing unit for the preceding tax year,
1197	1112		disregarding residence homestead exemptions available only to
1198	1113		disabled persons or persons 65 years of age or older).
1199		-	["The average taxable value of a residence homestead in (name
	1114	+	"The average taxable value of a residence homestead in (name
1200	1115		of taxing unit) this year is $____ (average taxable value of a
1201	1116		residence homestead in the taxing unit for the current tax year,
1202	1117		disregarding residence homestead exemptions available only to
1203	1118		disabled persons or persons 65 years of age or older). If the
1204		-	governing body adopts the effective tax rate for ~~this year of $____~~
1205		-	(effective tax rate) per $100 ~~of taxable value, the amount of taxes~~
1206		-	imposed this year on the ~~average home would be $____ (tax on average~~
1207		-	taxable value of a ~~residence homestead in the taxing unit for the~~
1208		-	current tax year, ~~disregarding residence homestead exemptions~~
1209		-	available only to ~~disabled persons or persons 65 years of age or~~
1210		-	older).
1211		-	["If the governing body adopts the proposed tax rate of $____
	1119	+	governing body adopts the no-new-revenue [effective] tax rate for
	1120	+	this year of $____ (no-new-revenue [effective] tax rate) per $100
	1121	+	of taxable value, the amount of taxes imposed this year on the
	1122	+	average home would be $____ (tax on average taxable value of a
	1123	+	residence homestead in the taxing unit for the current tax year,
	1124	+	disregarding residence homestead exemptions available only to
	1125	+	disabled persons or persons 65 years of age or older).
	1126	+	"If the governing body adopts the proposed tax rate of $____
1212	1127		(proposed tax rate) per $100 of taxable value, the amount of taxes
1213	1128		imposed this year on the average home would be $____ (tax on the
1214	1129		average taxable value of a residence in the taxing unit for the
1215	1130		current year disregarding residence homestead exemptions available
1216	1131		only to disabled persons or persons 65 years of age or older).
1217		-	["Members of the public are encouraged to attend the hearings
1218		-	and express their views."]
1219		-	(b-1) If the proposed tax rate exceeds the equivalent tax
1220		-	rate and the rollback tax rate of the taxing unit, the notice must
1221		-	contain a statement in the following form:
1222		-	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1223		-	"PROPOSED TAX RATE $__________ per $100
1224		-	"EQUIVALENT TAX RATE $__________ per $100
1225		-	"ROLLBACK TAX RATE $__________ per $100
1226		-	"The equivalent tax rate is the tax rate for the (current tax
1227		-	year) tax year that will raise the same amount of property tax
1228		-	revenue for (name of taxing unit) from the same properties in both
1229		-	the (preceding tax year) tax year and the (current tax year) tax
1230		-	year.
1231		-	"The rollback tax rate is the highest tax rate that (name of
1232		-	taxing unit) may adopt before the voters by petition may require
1233		-	that an election be held to determine whether or not to reduce the
1234		-	tax rate to the rollback tax rate.
1235		-	"The proposed tax rate is greater than the equivalent tax
1236		-	rate. This means that (name of taxing unit) is proposing to
1237		-	increase property taxes for the (current tax year) tax year.
1238		-	"A public hearing on the proposed tax rate will be held on
1239		-	(date and time) at (meeting place).
1240		-	"A second public hearing will be held on (date and time) at
1241		-	(meeting place).
1242		-	"The proposed tax rate is also greater than the rollback tax
1243		-	rate. If (name of taxing unit) adopts the proposed tax rate, the
1244		-	voters by petition may require that an election be held to determine
1245		-	whether or not to reduce the tax rate to the rollback tax rate. The
1246		-	requirements for a petition may be found in Sections 26.07 and
1247		-	26.081, Tax Code.
1248		-	"Your taxes owed under any of the tax rates mentioned above
1249		-	can be calculated as follows:
1250		-	"Property tax amount = tax rate x taxable value of your
1251		-	property / 100
1252		-	"(Names of all members of the governing body, showing how
1253		-	each voted on the proposal to consider the tax increase or, if one
1254		-	or more were absent, indicating the absences.)"
1255		-	(b-2) If the proposed tax rate exceeds the equivalent tax
1256		-	rate but does not exceed the rollback tax rate of the taxing unit,
1257		-	the notice must contain a statement in the following form:
1258		-	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1259		-	"PROPOSED TAX RATE $__________ per $100
1260		-	"EQUIVALENT TAX RATE $__________ per $100
1261		-	"ROLLBACK TAX RATE $__________ per $100
1262		-	"The equivalent tax rate is the tax rate for the (current tax
1263		-	year) tax year that will raise the same amount of property tax
1264		-	revenue for (name of taxing unit) from the same properties in both
1265		-	the (preceding tax year) tax year and the (current tax year) tax
1266		-	year.
1267		-	"The rollback tax rate is the highest tax rate that (name of
1268		-	taxing unit) may adopt before the voters by petition may require
1269		-	that an election be held to determine whether or not to reduce the
1270		-	tax rate to the rollback tax rate.
1271		-	"The proposed tax rate is greater than the equivalent tax
1272		-	rate. This means that (name of taxing unit) is proposing to
1273		-	increase property taxes for the (current tax year) tax year.
1274		-	"A public hearing on the proposed tax rate will be held on
1275		-	(date and time) at (meeting place).
1276		-	"A second public hearing will be held on (date and time) at
1277		-	(meeting place).
1278		-	"The proposed tax rate is not greater than the rollback tax
1279		-	rate. As a result, the voters may not petition for an election to
1280		-	determine whether or not to reduce the tax rate to the rollback tax
1281		-	rate. However, you may express your support for or opposition to
1282		-	the proposed tax rate by contacting the members of the (name of
1283		-	governing body) of (name of taxing unit) at their offices or by
1284		-	attending one of the public hearings mentioned above.
1285		-	"Your taxes owed under any of the tax rates mentioned above
1286		-	can be calculated as follows:
1287		-	"Property tax amount = tax rate x taxable value of your
1288		-	property / 100
1289		-	"(Names of all members of the governing body, showing how
1290		-	each voted on the proposal to consider the tax increase or, if one
1291		-	or more were absent, indicating the absences.)"
1292		-	(b-3) If the proposed tax rate does not exceed the
1293		-	equivalent tax rate but exceeds the rollback tax rate of the taxing
1294		-	unit, the notice must contain a statement in the following form:
1295		-	"NOTICE OF PUBLIC HEARING ON TAX RATE
1296		-	"PROPOSED TAX RATE $__________ per $100
1297		-	"EQUIVALENT TAX RATE $__________ per $100
1298		-	"ROLLBACK TAX RATE $__________ per $100
1299		-	"The equivalent tax rate is the tax rate for the (current tax
1300		-	year) tax year that will raise the same amount of property tax
1301		-	revenue for (name of taxing unit) from the same properties in both
1302		-	the (preceding tax year) tax year and the (current tax year) tax
1303		-	year.
1304		-	"The rollback tax rate is the highest tax rate that (name of
1305		-	taxing unit) may adopt before the voters by petition may require
1306		-	that an election be held to determine whether or not to reduce the
1307		-	tax rate to the rollback tax rate.
1308		-	"The proposed tax rate is not greater than the equivalent tax
1309		-	rate. This means that (name of taxing unit) is not proposing to
1310		-	increase property taxes for the (current tax year) tax year.
1311		-	"A public hearing on the proposed tax rate will be held on
1312		-	(date and time) at (meeting place).
1313		-	"A second public hearing will be held on (date and time) at
1314		-	(meeting place).
1315		-	"The proposed tax rate is greater than the rollback tax rate.
1316		-	If (name of taxing unit) adopts the proposed tax rate, the voters by
1317		-	petition may require that an election be held to determine whether
1318		-	or not to reduce the tax rate to the rollback tax rate. The
1319		-	requirements for a petition may be found in Sections 26.07 and
1320		-	26.081, Tax Code.
1321		-	"Your taxes owed under any of the tax rates mentioned above
1322		-	can be calculated as follows:
1323		-	"Property tax amount = tax rate x taxable value of your
1324		-	property / 100
1325		-	"(Names of all members of the governing body, showing how
1326		-	each voted on the proposal to consider the tax increase or, if one
1327		-	or more were absent, indicating the absences.)"
1328		-	(b-4) In addition to including the information described by
1329		-	Subsection (b-1), (b-2), or (b-3), as applicable, the notice must
1330		-	include the information described by Section 26.062.
	1132	+	"Members of the public are encouraged to attend the hearings
	1133	+	and express their views."
1331	1134		(c) The notice of a public hearing under this section may be
1332	1135		delivered by mail to each property owner in the unit, or may be
1333	1136		published in a newspaper. If the notice is published in a
1334	1137		newspaper, it may not be in the part of the paper in which legal
1335		-	notices and classified advertisements appear. If the taxing unit
1336		-	publishes the notice in a newspaper [operates an Internet website],
1337		-	the taxing unit must also post the notice prominently on the home
1338		-	page of the Internet website of the unit [must be posted on the
1339		-	website] from the date the notice is first published until the
1340		-	second public hearing is concluded.
	1138	+	notices and classified advertisements appear. The [If the taxing
	1139	+	unit operates an Internet website, the] notice must also be posted
	1140	+	prominently on the home page of the Internet website of the taxing
	1141	+	unit from the date the notice is first published until the second
	1142	+	public hearing is concluded.
1341	1143		(d) At the public hearings the governing body shall announce
1342	1144		the date, time, and place of the meeting at which it will vote on the
1343	1145		proposed tax rate. After each hearing the governing body shall give
1344	1146		notice of the meeting at which it will vote on the proposed tax rate
1345	1147		and the notice shall be in the same form as prescribed by
1346	1148		Subsections (b) and (c), except that it must state the following:
1347	1149		"NOTICE OF TAX REVENUE INCREASE
1348	1150		"The (name of the taxing unit) conducted public hearings on
1349	1151		(date of first hearing) and (date of second hearing) on a proposal
1350	1152		to increase the total tax revenues of the (name of the taxing unit)
1351	1153		from properties on the tax roll in the preceding year by (percentage
1352	1154		by which proposed tax rate exceeds lower of rollback tax rate or
1353		-	~~equivalent~~ [effective] tax rate calculated under this chapter)
	1155	+	no-new-revenue [effective] tax rate calculated under this chapter)
1354	1156		percent.
1355	1157		"The total tax revenue proposed to be raised last year at last
1356	1158		year's tax rate of (insert tax rate for the preceding year) for each
1357	1159		$100 of taxable value was (insert total amount of taxes imposed in
1358	1160		the preceding year).
1359	1161		"The total tax revenue proposed to be raised this year at the
1360	1162		proposed tax rate of (insert proposed tax rate) for each $100 of
1361	1163		taxable value, excluding tax revenue to be raised from new property
1362	1164		added to the tax roll this year, is (insert amount computed by
1363	1165		multiplying proposed tax rate by the difference between current
1364	1166		total value and new property value).
1365	1167		"The total tax revenue proposed to be raised this year at the
1366	1168		proposed tax rate of (insert proposed tax rate) for each $100 of
1367	1169		taxable value, including tax revenue to be raised from new property
1368	1170		added to the tax roll this year, is (insert amount computed by
1369	1171		multiplying proposed tax rate by current total value).
1370	1172		"The (governing body of the taxing unit) is scheduled to vote
1371	1173		on the tax rate that will result in that tax increase at a public
1372	1174		meeting to be held on (date of meeting) at (location of meeting,
1373	1175		including mailing address) at (time of meeting).
1374	1176		"The (governing body of the taxing unit) proposes to use the
1375	1177		increase in total tax revenue for the purpose of (description of
1376	1178		purpose of increase)."
1377	1179		(e) The meeting to vote on the tax increase may not be
1378	1180		earlier than the third day or later than the 14th day after the date
1379	1181		of the second public hearing. The meeting must be held inside the
1380	1182		boundaries of the taxing unit in a publicly owned building or, if a
1381	1183		suitable publicly owned building is not available, in a suitable
1382	1184		building to which the public normally has access. If the governing
1383	1185		body does not adopt a tax rate that exceeds the lower of the
1384		-	rollback tax rate or the equivalent [effective] tax rate by the 14th
1385		-	day, it must give a new notice under Subsection (d) before it may
1386		-	adopt a rate that exceeds the lower of the rollback tax rate or the
1387		-	equivalent [effective] tax rate.
1388		-	SECTION 35. Chapter 26, Tax Code, is amended by adding
1389		-	Sections 26.061 and 26.062 to read as follows:
1390		-	Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE
1391		-	THAT DOES NOT EXCEED LOWER OF EQUIVALENT OR ROLLBACK TAX RATE.
1392		-	(a) This section applies only to the governing body of a taxing
1393		-	unit other than a school district that proposes to adopt a tax rate
1394		-	that does not exceed the lower of the equivalent tax rate or the
1395		-	rollback tax rate calculated as provided by this chapter.
1396		-	(b) The notice of the meeting at which the governing body of
1397		-	the taxing unit will vote on the proposed tax rate must contain a
1398		-	statement in the following form:
1399		-	"NOTICE OF MEETING TO VOTE ON TAX RATE
1400		-	"PROPOSED TAX RATE $__________ per $100
1401		-	"EQUIVALENT TAX RATE $__________ per $100
1402		-	"ROLLBACK TAX RATE $__________ per $100
1403		-	"The equivalent tax rate is the tax rate for the (current tax
1404		-	year) tax year that will raise the same amount of property tax
1405		-	revenue for (name of taxing unit) from the same properties in both
1406		-	the (preceding tax year) tax year and the (current tax year) tax
1407		-	year.
1408		-	"The rollback tax rate is the highest tax rate that (name of
1409		-	taxing unit) may adopt before the voters by petition may require
1410		-	that an election be held to determine whether or not to reduce the
1411		-	tax rate to the rollback tax rate.
1412		-	"The proposed tax rate is not greater than the equivalent tax
1413		-	rate. This means that (name of taxing unit) is not proposing to
1414		-	increase property taxes for the (current tax year) tax year.
1415		-	"A public meeting to vote on the proposed tax rate will be
1416		-	held on (date and time) at (meeting place).
1417		-	"The proposed tax rate is also not greater than the rollback
1418		-	tax rate. As a result, the voters may not petition for an election
1419		-	to determine whether or not to reduce the tax rate to the rollback
1420		-	tax rate. However, you may express your support for or opposition
1421		-	to the proposed tax rate by contacting the members of the (name of
1422		-	governing body) of (name of taxing unit) at their offices or by
1423		-	attending the public meeting mentioned above.
1424		-	"Your taxes owed under any of the above rates can be
1425		-	calculated as follows:
1426		-	"Property tax amount = tax rate x taxable value of your
1427		-	property / 100
1428		-	"(Names of all members of the governing body, showing how
1429		-	each voted on the proposed tax rate or, if one or more were absent,
1430		-	indicating the absences.)"
1431		-	(c) In addition to including the information described by
1432		-	Subsection (b), the notice must include the information described
1433		-	by Section 26.062.
1434		-	Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX
1435		-	RATE NOTICE. (a) In addition to the information described by
1436		-	Section 26.06(b-1), (b-2), or (b-3) or 26.061, as applicable, a
1437		-	notice required by that provision must include at the end of the
1438		-	notice:
1439		-	(1) a statement in the following form:
1440		-	"The following table compares the taxes imposed on the
1441		-	average residence homestead by (name of taxing unit) last year to
1442		-	the taxes proposed to be imposed on the average residence homestead
1443		-	by (name of taxing unit) this year:";
1444		-	(2) a table in the form required by this section
1445		-	following the statement described by Subdivision (1); and
1446		-	(3) a statement in the following form following the
1447		-	table:
1448		-	(A) if the tax assessor for the taxing unit
1449		-	maintains an Internet website: "For assistance with tax
1450		-	calculations, please contact the tax assessor for (name of taxing
1451		-	unit) at (telephone number) or (e-mail address), or visit (Internet
1452		-	website address) for more information."; or
1453		-	(B) if the tax assessor for the taxing unit does
1454		-	not maintain an Internet website: "For assistance with tax
1455		-	calculations, please contact the tax assessor for (name of taxing
1456		-	unit) at (telephone number) or (e-mail address)."
1457		-	(b) The table must contain five rows and four columns.
1458		-	(c) The first row must appear as follows:
1459		-	(1) the first column of the first row must be left
1460		-	blank;
1461		-	(2) the second column of the first row must state the
1462		-	year corresponding to the preceding tax year;
1463		-	(3) the third column of the first row must state the
1464		-	year corresponding to the current tax year; and
1465		-	(4) the fourth column of the first row must be entitled
1466		-	"Change".
1467		-	(d) The second row must appear as follows:
1468		-	(1) the first column of the second row must be entitled
1469		-	"Total tax rate (per $100 of value)";
1470		-	(2) the second column of the second row must state the
1471		-	adopted tax rate for the preceding tax year;
1472		-	(3) the third column of the second row must state the
1473		-	proposed tax rate for the current tax year; and
1474		-	(4) the fourth column of the second row must state the
1475		-	nominal and percentage difference between the adopted tax rate for
1476		-	the preceding tax year and the proposed tax rate for the current tax
1477		-	year as follows: "(increase or decrease, as applicable) of
1478		-	(nominal difference between tax rate stated in second column of
1479		-	second row and tax rate stated in third column of second row) per
1480		-	$100, or (percentage difference between tax rate stated in second
1481		-	column of second row and tax rate stated in third column of second
1482		-	row)%".
1483		-	(e) The third row must appear as follows:
1484		-	(1) the first column of the third row must be entitled
1485		-	"Average homestead taxable value";
1486		-	(2) the second column of the third row must state the
1487		-	average taxable value of a residence homestead in the taxing unit
1488		-	for the preceding tax year;
1489		-	(3) the third column of the third row must state the
1490		-	average taxable value of a residence homestead in the taxing unit
1491		-	for the current tax year; and
1492		-	(4) the fourth column of the third row must state the
1493		-	percentage difference between the average taxable value of a
1494		-	residence homestead in the taxing unit for the preceding tax year
1495		-	and the average taxable value of a residence homestead in the taxing
1496		-	unit for the current tax year as follows: "(increase or decrease,
1497		-	as applicable) of (percentage difference between amount stated in
1498		-	second column of third row and amount stated in third column of
1499		-	third row)%".
1500		-	(f) The fourth row must appear as follows:
1501		-	(1) the first column of the fourth row must be entitled
1502		-	"Tax on average homestead";
1503		-	(2) the second column of the fourth row must state the
1504		-	amount of taxes imposed by the taxing unit in the preceding tax year
1505		-	on a residence homestead with a taxable value equal to the average
1506		-	taxable value of a residence homestead in the taxing unit in the
1507		-	preceding tax year;
1508		-	(3) the third column of the fourth row must state the
1509		-	amount of taxes that would be imposed by the taxing unit in the
1510		-	current tax year on a residence homestead with a taxable value equal
1511		-	to the average taxable value of a residence homestead in the taxing
1512		-	unit in the current tax year if the taxing unit adopted the proposed
1513		-	tax rate; and
1514		-	(4) the fourth column of the fourth row must state the
1515		-	nominal and percentage difference between the amount of taxes
1516		-	imposed by the taxing unit in the preceding tax year on a residence
1517		-	homestead with a taxable value equal to the average taxable value of
1518		-	a residence homestead in the taxing unit in the preceding tax year
1519		-	and the amount of taxes that would be imposed by the taxing unit in
1520		-	the current tax year on a residence homestead with a taxable value
1521		-	equal to the average taxable value of a residence homestead in the
1522		-	taxing unit in the current tax year if the taxing unit adopted the
1523		-	proposed tax rate, as follows: "(increase or decrease, as
1524		-	applicable) of (nominal difference between amount stated in second
1525		-	column of fourth row and amount stated in third column of fourth
1526		-	row), or (percentage difference between amount stated in second
1527		-	column of fourth row and amount stated in third column of fourth
1528		-	row)%".
1529		-	(g) The fifth row must appear as follows:
1530		-	(1) the first column of the fifth row must be entitled
1531		-	"Total tax levy on all properties";
1532		-	(2) the second column of the fifth row must state the
1533		-	amount equal to last year's levy;
1534		-	(3) the third column of the fifth row must state the
1535		-	amount computed by multiplying the proposed tax rate by the current
1536		-	total value and dividing the product by 100; and
1537		-	(4) the fourth column of the fifth row must state the
1538		-	nominal and percentage difference between the total amount of taxes
1539		-	imposed by the taxing unit in the preceding tax year and the amount
1540		-	that would be imposed by the taxing unit in the current tax year if
1541		-	the taxing unit adopted the proposed tax rate, as follows:
1542		-	"(increase or decrease, as applicable) of (nominal difference
1543		-	between amount stated in second column of fifth row and amount
1544		-	stated in third column of fifth row), or (percentage difference
1545		-	between amount stated in second column of fifth row and amount
1546		-	stated in third column of fifth row)%".
1547		-	(h) In calculating the average taxable value of a residence
1548		-	homestead in the taxing unit for the preceding tax year and the
1549		-	current tax year for purposes of Subsections (e) and (f), any
1550		-	residence homestead exemption available only to disabled persons,
1551		-	persons 65 years of age or older, or their surviving spouses must be
1552		-	disregarded.
1553		-	SECTION 36. Section 26.065(b), Tax Code, is amended to read
	1186	+	rollback tax rate or the no-new-revenue [effective] tax rate by the
	1187	+	14th day, it must give a new notice under Subsection (d) before it
	1188	+	may adopt a rate that exceeds the lower of the rollback tax rate or
	1189	+	the no-new-revenue [effective] tax rate.
	1190	+	SECTION 30. Section 26.065(b), Tax Code, is amended to read
1554	1191		as follows:
1555	1192		(b) The [If the] taxing unit [owns, operates, or controls an
1556	1193		Internet website, the unit] shall post notice of the public hearing
1557	1194		prominently on the home page of the Internet website of the unit
1558	1195		continuously for at least seven days immediately before the public
1559	1196		hearing on the proposed tax rate increase and at least seven days
1560	1197		immediately before the date of the vote proposing the increase in
1561	1198		the tax rate.
1562		-	SECTION 37. Sections 26.08(g), (n), and (p), Tax Code, are
	1199	+	SECTION 31. Sections 26.08(g), (n), and (p), Tax Code, are
1563	1200		amended to read as follows:
1564	1201		(g) In a school district that received distributions from an
1565	1202		equalization tax imposed under former Chapter 18, Education Code,
1566		-	the ~~equivalent tax~~ [effective] rate of that tax as of the date of
	1203	+	the no-new-revenue [effective] rate of that tax as of the date of
1567	1204		the county unit system's abolition is added to the district's
1568	1205		rollback tax rate.
1569	1206		(n) For purposes of this section, the rollback tax rate of a
1570	1207		school district whose maintenance and operations tax rate for the
1571	1208		2005 tax year was $1.50 or less per $100 of taxable value is:
1572	1209		(1) for the 2006 tax year, the sum of the rate that is
1573	1210		equal to 88.67 percent of the maintenance and operations tax rate
1574	1211		adopted by the district for the 2005 tax year, the rate of $0.04 per
1575	1212		$100 of taxable value, and the district's current debt rate; and
1576	1213		(2) for the 2007 and subsequent tax years, the lesser
1577	1214		of the following:
1578	1215		(A) the sum of the following:
1579	1216		(i) the rate per $100 of taxable value that
1580	1217		is equal to the product of the state compression percentage, as
1581	1218		determined under Section 42.2516, Education Code, for the current
1582	1219		year and $1.50;
1583	1220		(ii) the rate of $0.04 per $100 of taxable
1584	1221		value;
1585	1222		(iii) the rate that is equal to the sum of
1586	1223		the differences for the 2006 and each subsequent tax year between
1587	1224		the adopted tax rate of the district for that year if the rate was
1588	1225		approved at an election under this section and the rollback tax rate
1589	1226		of the district for that year; and
1590	1227		(iv) the district's current debt rate; or
1591	1228		(B) the sum of the following:
1592		-	(i) the ~~equivalent~~ [effective] ~~maintenance~~
1593		-	and operations tax rate of the district as computed ~~under~~
1594		-	Subsection (i) [or (k), as applicable];
	1229	+	(i) the no-new-revenue [effective]
	1230	+	maintenance and operations tax rate of the district as computed
	1231	+	under Subsection (i) [or (k), as applicable];
1595	1232		(ii) the rate per $100 of taxable value that
1596	1233		is equal to the product of the state compression percentage, as
1597	1234		determined under Section 42.2516, Education Code, for the current
1598	1235		year and $0.06; and
1599	1236		(iii) the district's current debt rate.
1600	1237		(p) Notwithstanding Subsections (i), (n), and (o), if for
1601	1238		the preceding tax year a school district adopted a maintenance and
1602		-	operations tax rate that was less than the district's ~~equivalent~~
1603		-	[effective] maintenance and operations tax rate for ~~that preceding~~
1604		-	tax year, the rollback tax rate of the district for ~~the current tax~~
1605		-	year is calculated as if the district adopted a ~~maintenance and~~
1606		-	operations tax rate for the preceding tax year that ~~was equal to the~~
1607		-	district's ~~equivalent~~ [effective] maintenance ~~and operations tax~~
1608		-	rate for that preceding tax year.
1609		-	SECTION 38. Section 26.08(i), Tax Code, as effective
	1239	+	operations tax rate that was less than the district's
	1240	+	no-new-revenue [effective] maintenance and operations tax rate for
	1241	+	that preceding tax year, the rollback tax rate of the district for
	1242	+	the current tax year is calculated as if the district adopted a
	1243	+	maintenance and operations tax rate for the preceding tax year that
	1244	+	was equal to the district's no-new-revenue [effective] maintenance
	1245	+	and operations tax rate for that preceding tax year.
	1246	+	SECTION 32. Section 26.08(i), Tax Code, as effective
1610	1247		September 1, 2017, is amended to read as follows:
1611		-	(i) For purposes of this section, the ~~equivalent~~
	1248	+	(i) For purposes of this section, the no-new-revenue
1612	1249		[effective] maintenance and operations tax rate of a school
1613	1250		district is the tax rate that, applied to the current total value
1614	1251		for the district, would impose taxes in an amount that, when added
1615	1252		to state funds that would be distributed to the district under
1616	1253		Chapter 42, Education Code, for the school year beginning in the
1617	1254		current tax year using that tax rate, would provide the same amount
1618	1255		of state funds distributed under Chapter 42, Education Code, and
1619	1256		maintenance and operations taxes of the district per student in
1620	1257		weighted average daily attendance for that school year that would
1621	1258		have been available to the district in the preceding year if the
1622	1259		funding elements for Chapters 41 and 42, Education Code, for the
1623	1260		current year had been in effect for the preceding year.
1624		-	SECTION 39. The heading to Section 26.16, Tax Code, is
1625		-	amended to read as follows:
1626		-	Sec. 26.16. POSTING OF TAX-RELATED INFORMATION [TAX RATES]
1627		-	ON COUNTY'S INTERNET WEBSITE.
1628		-	SECTION 40. Section 26.16, Tax Code, is amended by amending
1629		-	Subsections (a) and (d) and adding Subsections (a-1), (d-1), and
1630		-	(d-2) to read as follows:
1631		-	(a) Each county shall maintain an Internet website. The
1632		-	county assessor-collector for each county [that maintains an
1633		-	Internet website] shall post on the Internet website of the county
1634		-	the following information for the most recent five tax years
1635		-	beginning with the 2012 tax year for each taxing unit all or part of
1636		-	the territory of which is located in the county:
	1261	+	SECTION 33. Section 26.16, Tax Code, is amended by amending
	1262	+	Subsections (a) and (d) and adding Subsection (a-1) to read as
	1263	+	follows:
	1264	+	(a) The county assessor-collector for each county [that
	1265	+	maintains an Internet website] shall post on the Internet website
	1266	+	of the county the following information for the most recent five tax
	1267	+	years beginning with the 2012 tax year for each taxing unit all or
	1268	+	part of the territory of which is located in the county:
1637	1269		(1) the adopted tax rate;
1638	1270		(2) the maintenance and operations rate;
1639	1271		(3) the debt rate;
1640		-	(4) the ~~equivalent~~ [effective] tax rate;
1641		-	(5) the ~~equivalent~~ [effective] maintenance and
	1272	+	(4) the no-new-revenue [effective] tax rate;
	1273	+	(5) the no-new-revenue [effective] maintenance and
1642	1274		operations rate; and
1643	1275		(6) the rollback tax rate.
1644	1276		(a-1) For purposes of Subsection (a), a reference to the
1645		-	~~equivalent~~ tax rate or the ~~equivalent~~ maintenance and ~~operations~~
1646		-	rate includes the equivalent effective tax rate or ~~effective~~
1647		-	maintenance and operations rate for a preceding year. ~~This~~
1648		-	subsection expires January 1, 2024.
	1277	+	no-new-revenue tax rate or the no-new-revenue maintenance and
	1278	+	operations rate includes the equivalent effective tax rate or
	1279	+	effective maintenance and operations rate for a preceding year.
	1280	+	This subsection expires January 1, 2024.
1649	1281		(d) The county assessor-collector shall post immediately
1650	1282		below the table prescribed by Subsection (c) the following
1651	1283		statement:
1652	1284		"The county is providing this table of property tax rate
1653	1285		information as a service to the residents of the county. Each
1654	1286		individual taxing unit is responsible for calculating the property
1655	1287		tax rates listed in this table pertaining to that taxing unit and
1656	1288		providing that information to the county.
1657	1289		"The adopted tax rate is the tax rate adopted by the governing
1658	1290		body of a taxing unit.
1659	1291		"The maintenance and operations rate is the component of the
1660	1292		adopted tax rate of a taxing unit that will impose the amount of
1661	1293		taxes needed to fund maintenance and operation expenditures of the
1662	1294		unit for the following year.
1663	1295		"The debt rate is the component of the adopted tax rate of a
1664	1296		taxing unit that will impose the amount of taxes needed to fund the
1665	1297		unit's debt service for the following year.
1666		-	"The ~~equivalent~~ [effective] tax rate is the tax rate that
	1298	+	"The no-new-revenue [effective] tax rate is the tax rate that
1667	1299		would generate the same amount of revenue in the current tax year as
1668	1300		was generated by a taxing unit's adopted tax rate in the preceding
1669	1301		tax year from property that is taxable in both the current tax year
1670	1302		and the preceding tax year.
1671		-	"The ~~equivalent~~ [effective] maintenance and operations ~~rate~~
1672		-	is the tax rate that would generate the same amount of revenue ~~for~~
1673		-	maintenance and operations in the current tax year as was ~~generated~~
1674		-	by a taxing unit's maintenance and operations rate in the ~~preceding~~
1675		-	tax year from property that is taxable in both the current ~~tax year~~
1676		-	and the preceding tax year.
	1303	+	"The no-new-revenue [effective] maintenance and operations
	1304	+	rate is the tax rate that would generate the same amount of revenue
	1305	+	for maintenance and operations in the current tax year as was
	1306	+	generated by a taxing unit's maintenance and operations rate in the
	1307	+	preceding tax year from property that is taxable in both the current
	1308	+	tax year and the preceding tax year.
1677	1309		"The rollback tax rate is the highest tax rate a taxing unit
1678	1310		may adopt before requiring voter approval at an election. In the
1679	1311		case of a taxing unit other than a school district, the voters by
1680	1312		petition may require that a rollback election be held if the unit
1681	1313		adopts a tax rate in excess of the unit's rollback tax rate. In the
1682	1314		case of a school district, an election will automatically be held if
1683	1315		the district wishes to adopt a tax rate in excess of the district's
1684	1316		rollback tax rate."
1685		-	(d-1) In addition to posting the information described by
1686		-	Subsection (a), the county assessor-collector shall post on the
1687		-	Internet website of the county for each taxing unit all or part of
1688		-	the territory of which is located in the county:
1689		-	(1) the tax rate calculation forms used by the
1690		-	designated officer or employee of each taxing unit to calculate the
1691		-	equivalent and rollback tax rates of the unit for the most recent
1692		-	five tax years beginning with the 2018 tax year, as certified by the
1693		-	designated officer or employee under Section 26.04(d-2); and
1694		-	(2) the name and official contact information for each
1695		-	member of the governing body of the taxing unit.
1696		-	(d-2) The county assessor-collector shall post on the
1697		-	Internet website of the county the tax rate calculation forms
1698		-	described by Subsection (d-1)(1) of this section for the current
1699		-	tax year as soon as practicable after the designated officer or
1700		-	employee of each taxing unit submits the forms to the county
1701		-	assessor-collector as required by Section 26.04(d-3).
1702		-	SECTION 41. Chapter 26, Tax Code, is amended by adding
	1317	+	SECTION 34. Chapter 26, Tax Code, is amended by adding
1703	1318		Sections 26.17 and 26.18 to read as follows:
1704		-	Sec. 26.17. ~~REAL-TIME TAX DATABASE~~. ~~(a) The tax notice~~
1705		-	~~officer~~ of each appraisal district shall create and ~~maintain a~~
1706		-	database that:
1707		-	(1) is identified by the name of the ~~office of tax~~
1708		-	~~notices,~~ instead of the name of the ~~appraisal district, and as the~~
1709		-	~~"Real-Time Tax Database"~~;
	1319	+	Sec. 26.17. DATABASE OF PROPERTY-TAX-RELATED INFORMATION.
	1320	+	(a) The chief appraiser of each appraisal district shall create and
	1321	+	maintain a property tax database that:
	1322	+	(1) is identified by the name of the county in which
	1323	+	the appraisal district is established instead of the name of the
	1324	+	appraisal district;
1710	1325		(2) contains information that is provided by
1711	1326		designated officers or employees of the taxing units that are
1712	1327		located in the appraisal district in the manner required by rules
1713	1328		adopted by the comptroller;
1714	1329		(3) is continuously updated as preliminary and revised
1715	1330		data become available to and are provided by the designated
1716	1331		officers or employees of taxing units;
1717	1332		(4) is accessible to the public; and
1718	1333		(5) is searchable by property address and owner.
1719		-	(b) The database must be capable of generating, with respect
1720		-	to each property listed on the appraisal roll for the appraisal
1721		-	district, a real-time tax notice that includes:
	1334	+	(b) The database must include, with respect to each property
	1335	+	listed on the appraisal roll for the appraisal district:
1722	1336		(1) the property's identification number;
1723	1337		(2) the property's market value;
1724	1338		(3) the property's taxable value;
1725	1339		(4) the name of each taxing unit in which the property
1726	1340		is located;
1727	1341		(5) for each taxing unit other than a school district
1728	1342		in which the property is located:
1729		-	(A) the ~~equivalent~~ tax rate; and
	1343	+	(A) the no-new-revenue tax rate; and
1730	1344		(B) the rollback tax rate;
1731	1345		(6) for each school district in which the property is
1732	1346		located:
1733	1347		(A) the rate to maintain the same amount of state
1734	1348		and local revenue per weighted student that the district received
1735	1349		in the school year beginning in the preceding tax year; and
1736	1350		(B) the rollback tax rate;
1737	1351		(7) the tax rate proposed by the governing body of each
1738	1352		taxing unit in which the property is located;
1739	1353		(8) for each taxing unit other than a school district
1740	1354		in which the property is located, the taxes that would be imposed on
1741	1355		the property if the unit adopted a tax rate equal to:
1742		-	(A) the ~~equivalent~~ tax rate; and
	1356	+	(A) the no-new-revenue tax rate; and
1743	1357		(B) the proposed tax rate;
1744	1358		(9) for each school district in which the property is
1745	1359		located, the taxes that would be imposed on the property if the
1746	1360		district adopted a tax rate equal to:
1747	1361		(A) the rate to maintain the same amount of state
1748	1362		and local revenue per weighted student that the district received
1749	1363		in the school year beginning in the preceding tax year; and
1750	1364		(B) the proposed tax rate;
1751	1365		(10) for each taxing unit other than a school district
1752	1366		in which the property is located, the difference between the amount
1753	1367		calculated under Subdivision (8)(A) and the amount calculated under
1754	1368		Subdivision (8)(B);
1755	1369		(11) for each school district in which the property is
1756	1370		located, the difference between the amount calculated under
1757	1371		Subdivision (9)(A) and the amount calculated under Subdivision
1758	1372		(9)(B);
1759		-	(12) the date, time, and location of each public
1760		-	hearing, if applicable, on the proposed tax rate to be held by the
1761		-	governing body of each taxing unit in which the property is located;
1762		-	(13) the date, time, and location of the public
1763		-	meeting at which the tax rate will be adopted to be held by the
1764		-	governing body of each taxing unit in which the property is located;
1765		-	and
1766		-	(14) for each taxing unit in which the property is
1767		-	located, an e-mail address at which the taxing unit is capable of
1768		-	receiving written comments regarding the proposed tax rate of the
1769		-	taxing unit.
1770		-	(c) The address of the Internet website at which the
1771		-	information contained in the database may be found must be in the
1772		-	form "(insert name of county in which appraisal district is
1773		-	established)CountyTaxRates.gov" or a substantially similar form.
1774		-	(d) The database must provide a link to the Internet website
	1373	+	(12) the date and location of each public hearing, if
	1374	+	applicable, on the proposed tax rate to be held by the governing
	1375	+	body of each taxing unit in which the property is located; and
	1376	+	(13) the date and location of the public meeting at
	1377	+	which the tax rate will be adopted to be held by the governing body
	1378	+	of each taxing unit in which the property is located.
	1379	+	(c) The database must provide a link to the Internet website
1775	1380		used by each taxing unit in which the property is located to post
1776		-	the information described by Section 26.18. The link must be
1777		-	preceded by the following statement:
1778		-	"Click on the name of the taxing unit for the following information
1779		-	about the taxing unit:
1780		-	"(1) the names of and contact information for each
1781		-	member of the governing body of the taxing unit;
1782		-	"(2) the budget proposed or adopted for the current
1783		-	year and the budgets for the preceding two years, as well as an
1784		-	analysis of the change in the budget from year to year;
1785		-	"(3) the amount of property tax revenue budgeted for
1786		-	maintenance and operation expenses and debt service in the proposed
1787		-	or adopted budget and in the budgets for the preceding two years;
1788		-	"(4) the tax rates adopted for maintenance and
1789		-	operation expenses and debt service for the preceding two years and
1790		-	the rates proposed for those purposes for the current year; and
1791		-	"(5) the most recent financial audit of the taxing
1792		-	unit."
1793		-	(d-1) The database must include the following definition of
1794		-	the equivalent tax rate: "The equivalent tax rate is last year's
1795		-	tax rate, adjusted for changes in taxable value. The equivalent tax
1796		-	rate takes into account all property on the tax roll for both last
1797		-	year and this year."
1798		-	(e) The officer or employee designated by the governing body
1799		-	of each taxing unit to calculate the equivalent tax rate and the
	1381	+	the information described by Section 26.18.
	1382	+	(d) The officer or employee designated by the governing body
	1383	+	of each taxing unit to calculate the no-new-revenue tax rate and the
1800	1384		rollback tax rate for the unit must electronically:
1801	1385		(1) enter in the database the information described by
1802	1386		Subsection (b) as the information becomes available; and
1803		-	(2) incorporate into the database the completed tax
1804		-	rate calculation forms prepared under Section 26.04(d-1) at the
1805		-	same time the designated officer or employee submits the tax rates
1806		-	to the governing body of the unit under Section 26.04(e).
1807		-	(e-1) The e-mail address described by Subsection (b)(14)
1808		-	must be accompanied by the following statement: "An e-mail address
1809		-	is provided for each taxing unit as a way for you to express your
1810		-	support for or opposition to the proposed tax rate. If you wish to
1811		-	express your support or opposition, you are encouraged to do so
1812		-	before the date of the hearing shown on the notice."
1813		-	(f) Each taxing unit shall establish an e-mail address for
1814		-	the purpose described by Subsection (b)(14).
	1387	+	(2) submit to the appraisal district the tax rate
	1388	+	calculation forms prepared under Section 26.04(d-1) at the same
	1389	+	time the designated officer or employee submits the tax rates to the
	1390	+	governing body of the unit under Section 26.04(e).
	1391	+	(e) The chief appraiser shall deliver by e-mail to the
	1392	+	designated officer or employee confirmation of receipt of the tax
	1393	+	rate calculation forms submitted under Subsection (d)(2). The
	1394	+	chief appraiser shall incorporate the forms into the database and
	1395	+	make them available to the public not later than the third day after
	1396	+	the date the chief appraiser receives them.
1815	1397		Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY
1816	1398		TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet
1817	1399		website or have access to a generally accessible Internet website
1818	1400		that may be used for the purposes of this section. Each taxing unit
1819	1401		shall post or cause to be posted on the Internet website the
1820	1402		following information in a format prescribed by the comptroller:
1821	1403		(1) the name of each member of the governing body of
1822	1404		the taxing unit;
1823	1405		(2) the mailing address, e-mail address, and telephone
1824	1406		number of the taxing unit;
1825	1407		(3) the official contact information for each member
1826	1408		of the governing body of the taxing unit, if that information is
1827	1409		different from the information described by Subdivision (2);
1828	1410		(4) the taxing unit's budget for the preceding two
1829	1411		years;
1830	1412		(5) the taxing unit's proposed or adopted budget for
1831	1413		the current year;
1832	1414		(6) the change in the amount of the taxing unit's
1833	1415		budget from the preceding year to the current year, by dollar amount
1834	1416		and percentage;
1835	1417		(7) in the case of a taxing unit other than a school
1836	1418		district, the amount of property tax revenue budgeted for
1837	1419		maintenance and operations for:
1838	1420		(A) the preceding two years; and
1839	1421		(B) the current year;
1840	1422		(8) in the case of a taxing unit other than a school
1841	1423		district, the amount of property tax revenue budgeted for debt
1842	1424		service for:
1843	1425		(A) the preceding two years; and
1844	1426		(B) the current year;
1845	1427		(9) the tax rate for maintenance and operations
1846	1428		adopted by the taxing unit for the preceding two years;
1847	1429		(10) in the case of a taxing unit other than a school
1848	1430		district, the tax rate for debt service adopted by the unit for the
1849	1431		preceding two years;
1850	1432		(11) in the case of a school district, the interest and
1851	1433		sinking fund tax rate adopted by the district for the preceding two
1852	1434		years;
1853	1435		(12) the tax rate for maintenance and operations
1854	1436		proposed by the taxing unit for the current year;
1855	1437		(13) in the case of a taxing unit other than a school
1856	1438		district, the tax rate for debt service proposed by the unit for the
1857	1439		current year;
1858	1440		(14) in the case of a school district, the interest and
1859	1441		sinking fund tax rate proposed by the district for the current year;
1860	1442		and
1861	1443		(15) the most recent financial audit of the taxing
1862	1444		unit.
1863		-	SECTION 42. Section 41.03(a), Tax Code, is amended to read
	1445	+	SECTION 35. Section 41.03(a), Tax Code, is amended to read
1864	1446		as follows:
1865	1447		(a) A taxing unit is entitled to challenge before the
1866	1448		appraisal review board:
1867	1449		(1) [the level of appraisals of any category of
1868	1450		property in the district or in any territory in the district, but
1869	1451		not the appraised value of a single taxpayer's property;
1870	1452		[(2)] an exclusion of property from the appraisal
1871	1453		records;
1872	1454		(2) [(3)] a grant in whole or in part of a partial
1873	1455		exemption;
1874	1456		(3) [(4)] a determination that land qualifies for
1875	1457		appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
1876	1458		(4) [(5)] failure to identify the taxing unit as one
1877	1459		in which a particular property is taxable.
1878		-	SECTION 43. Section 41.44(d), Tax Code, is amended to read
	1460	+	SECTION 36. Section 41.44(d), Tax Code, is amended to read
1879	1461		as follows:
1880	1462		(d) A notice of protest is sufficient if it identifies the
1881	1463		protesting property owner, including a person claiming an ownership
1882	1464		interest in the property even if that person is not listed on the
1883	1465		appraisal records as an owner of the property, identifies the
1884	1466		property that is the subject of the protest, and indicates apparent
1885	1467		dissatisfaction with some determination of the appraisal office.
1886	1468		The notice need not be on an official form, but the comptroller
1887	1469		shall prescribe a form that provides for more detail about the
1888	1470		nature of the protest. The form must permit a property owner to
1889	1471		include each property in the appraisal district that is the subject
1890	1472		of a protest. The form must permit a property owner to request that
1891	1473		the protest be heard by a special panel established under Section
1892	1474		6.425 if the protest will be determined by an appraisal review board
1893		-	to which that section applies and the property is included in a
1894		-	classification described by Section 6.425(b). The comptroller,
1895		-	each appraisal office, and each appraisal review board shall make
1896		-	the forms readily available and deliver one to a property owner on
1897		-	request.
1898		-	SECTION 44. Section 41.45, Tax Code, is amended by amending
	1475	+	to which that section applies and the property is described by
	1476	+	Section 6.425(b). The comptroller, each appraisal office, and each
	1477	+	appraisal review board shall make the forms readily available and
	1478	+	deliver one to a property owner on request.
	1479	+	SECTION 37. Section 41.45, Tax Code, is amended by amending
1899	1480		Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to
1900	1481		read as follows:
1901	1482		(d) This subsection does not apply to a special panel
1902	1483		established under Section 6.425. An appraisal review board
1903	1484		consisting of more than three members may sit in panels of not fewer
1904	1485		than three members to conduct protest hearings. [However, the
1905	1486		determination of a protest heard by a panel must be made by the
1906	1487		board.] If the recommendation of a panel is not accepted by the
1907	1488		board, the board may refer the matter for rehearing to a panel
1908	1489		composed of members who did not hear the original protest [hearing]
1909	1490		or, if there are not at least three members who did not hear the
1910	1491		original protest, the board may determine the protest. [Before
1911	1492		determining a protest or conducting a rehearing before a new panel
1912	1493		or the board, the board shall deliver notice of the hearing or
1913	1494		meeting to determine the protest in accordance with the provisions
1914	1495		of this subchapter.]
1915	1496		(d-1) An appraisal review board to which Section 6.425
1916	1497		applies shall sit in special panels established under that section
1917	1498		to conduct protest hearings. A special panel may conduct a protest
1918	1499		hearing relating to property only if the property is described by
1919	1500		Section 6.425(b) and the property owner has requested that a
1920	1501		special panel conduct the hearing or if the protest is assigned to
1921	1502		the special panel under Section 6.425(f). If the recommendation of
1922	1503		a special panel is not accepted by the board, the board may refer
1923	1504		the matter for rehearing to another special panel composed of
1924	1505		members who did not hear the original protest or, if there are not
1925	1506		at least three other special panel members who did not hear the
1926	1507		original protest, the board may determine the protest.
1927	1508		(d-2) The determination of a protest heard by a panel under
1928	1509		Subsection (d) or (d-1) must be made by the board.
1929	1510		(d-3) The board must deliver notice of a hearing or meeting
1930	1511		to determine a protest heard by a panel, or to rehear a protest,
1931	1512		under Subsection (d) or (d-1) in accordance with the provisions of
1932	1513		this subchapter.
1933		-	SECTION 45. Section 41.46~~(a)~~, Tax Code, is amended ~~to read~~
1934		-	as follows:
	1514	+	SECTION 38. Section 41.46, Tax Code, is amended by amending
	1515	+	Subsection (a) and adding Subsection (d) to read as follows:
1935	1516		(a) The appraisal review board before which a protest
1936	1517		hearing is scheduled shall deliver written notice to the property
1937	1518		owner initiating a protest of the date, time, [and] place, and
1938	1519		subject matter of [fixed for] the hearing on the protest and of the
1939	1520		property owner's entitlement to a postponement of the hearing as
1940	1521		provided by Section 41.45 unless the property owner waives in
1941	1522		writing notice of the hearing. The board shall deliver the notice
1942	1523		not later than the 15th day before the date of the hearing.
1943		-	SECTION 46. Section 41.461, Tax Code, is amended to read as
	1524	+	(d) The appraisal review board shall deliver notice of the
	1525	+	hearing by certified mail if, in the notice of protest under Section
	1526	+	41.44, the property owner requests delivery by certified mail. The
	1527	+	board shall require the property owner to pay the cost of postage
	1528	+	under this subsection.
	1529	+	SECTION 39. Section 41.461, Tax Code, is amended to read as
1944	1530		follows:
1945	1531		Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING;
1946	1532		DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before the
1947		-	first scheduled [a] hearing on a protest, the chief appraiser
1948		-	shall:
	1533	+	[a] hearing on a protest, the chief appraiser shall:
1949	1534		(1) deliver a copy of the pamphlet prepared by the
1950	1535		comptroller under Section 5.06 [5.06(a)] to the property owner
1951	1536		initiating the protest if the owner is representing himself, or to
1952	1537		an agent representing the owner if requested by the agent;
1953	1538		(2) inform the property owner that the owner or the
1954		-	agent of the owner ~~is entitled on request to [~~may inspect and may
1955		-	~~obtain] a copy of the data,~~ schedules, formulas, and all other
1956		-	~~information the chief appraiser~~ will [plans to] introduce at the
1957		-	~~hearing to establish any matter at~~ issue; and
	1539	+	agent of the owner may inspect and may obtain a copy of the data,
	1540	+	schedules, formulas, and all other information the chief appraiser
	1541	+	will [plans to] introduce at the hearing to establish any matter at
	1542	+	issue; and
1958	1543		(3) deliver a copy of the hearing procedures
1959	1544		established by the appraisal review board under Section 41.66 to
1960	1545		the property owner.
1961		-	(b) The chief appraiser may not charge a property owner or
	1546	+	(b) The chief appraiser may not charge the property owner or
1962	1547		the designated agent of the owner for copies provided to the [an]
1963	1548		owner or designated agent under this section, regardless of the
1964	1549		manner in which the copies are prepared or delivered [may not exceed
1965	1550		the charge for copies of public information as provided under
1966	1551		Subchapter F, Chapter 552, Government Code, except:
1967	1552		[(1) the total charge for copies provided in
1968	1553		connection with a protest of the appraisal of residential property
1969	1554		may not exceed $15 for each residence; and
1970	1555		[(2) the total charge for copies provided in
1971	1556		connection with a protest of the appraisal of a single unit of
1972	1557		property subject to appraisal, other than residential property, may
1973	1558		not exceed $25].
1974		-	(c) A chief appraiser shall deliver information requested
1975		-	by a property owner or the agent of the owner under Subsection
1976		-	(a)(2):
1977		-	(1) by regular first-class mail, deposited in the
1978		-	United States mail, postage prepaid, and addressed to the property
1979		-	owner or agent at the address provided in the request for the
1980		-	information;
1981		-	(2) in an electronic format as provided by an
1982		-	agreement under Section 1.085; or
1983		-	(3) subject to Subsection (d), by referring the
1984		-	property owner or the agent of the owner to a secure Internet
1985		-	website with user registration and authentication or to the exact
1986		-	Internet location or uniform resource locator (URL) address on an
1987		-	Internet website maintained by the appraisal district on which the
1988		-	requested information is identifiable and readily available.
1989		-	(d) If a chief appraiser provides a property owner or the
1990		-	agent of the owner information under Subsection (c)(3), the notice
1991		-	must contain a statement in a conspicuous font that clearly
1992		-	indicates that the property owner or the agent of the owner may on
1993		-	request receive the information by regular first-class mail or in
1994		-	person at the appraisal office. On request by a property owner or
1995		-	the agent of the owner, the chief appraiser must provide the
1996		-	information by regular first-class mail or in person at the
1997		-	appraisal office.
1998		-	SECTION 47. Section 41.47, Tax Code, is amended by adding
	1559	+	(c) The chief appraiser shall provide the property owner or
	1560	+	the agent of the owner access to the information to which the owner
	1561	+	or agent is entitled on request under Subsection (a)(2) by:
	1562	+	(1) depositing a copy of the information in the mail as
	1563	+	regular first-class mail, postage prepaid, properly addressed to
	1564	+	the property owner or the agent of the owner;
	1565	+	(2) providing a copy of the information to the
	1566	+	property owner or the agent of the owner if requested by the owner
	1567	+	or the agent in person at the appraisal office;
	1568	+	(3) delivering the information in an electronic format
	1569	+	as provided by an agreement under Section 1.085; or
	1570	+	(4) subject to Subsection (d), referring the property
	1571	+	owner or the agent of the owner to the exact Internet location or
	1572	+	uniform resource locator (URL) address of a secure Internet website
	1573	+	that provides for user registration and authentication and that is
	1574	+	maintained by the appraisal district on which the information is
	1575	+	identifiable and readily available.
	1576	+	(d) If the chief appraiser provides the property owner or
	1577	+	the agent of the owner access to information by referring the owner
	1578	+	or agent to an Internet website as authorized by Subsection (c)(4),
	1579	+	the notice referring the owner or agent to the website must contain
	1580	+	a statement in a conspicuous font that clearly indicates that the
	1581	+	owner or agent may on request receive a copy of the information by
	1582	+	regular first-class mail. On request of the property owner or the
	1583	+	agent of the owner, the chief appraiser shall deposit a copy of the
	1584	+	information in the mail as regular first-class mail in the manner
	1585	+	provided by Subsection (c)(1).
	1586	+	SECTION 40. Section 41.47, Tax Code, is amended by adding
1999	1587		Subsections (c-2) and (f) and amending Subsection (e) to read as
2000	1588		follows:
2001	1589		(c-2) The board may not determine the appraised value of the
2002	1590		property that is the subject of a protest to be an amount greater
2003	1591		than the appraised value of the property as shown in the appraisal
2004	1592		records submitted to the board by the chief appraiser under Section
2005	1593		25.22 or 25.23.
2006	1594		(e) The notice of the issuance of the order must contain a
2007	1595		prominently printed statement in upper-case bold lettering
2008	1596		informing the property owner in clear and concise language of the
2009	1597		property owner's right to appeal the order of the board [board's
2010	1598		decision] to district court. The statement must describe the
2011	1599		deadline prescribed by Section 42.06(a) [of this code] for filing a
2012	1600		written notice of appeal[,] and the deadline prescribed by Section
2013	1601		42.21(a) [of this code] for filing the petition for review with the
2014	1602		district court.
2015		-	(f) The ~~appraisal review~~ board shall take the actions
2016		-	~~required by Subsections~~ (a) and (d) not later than the ~~15th~~ day
2017		-	~~after the date the~~ hearing on the protest is concluded.
2018		-	SECTION 48. Section 41.66, Tax Code, is amended by amending
2019		-	Subsections (h), (i), and (j) and adding Subsections (j-1) ~~and (p)~~
2020		-	to read as follows:
	1603	+	(f) The board shall take the actions required by Subsections
	1604	+	(a) and (d) not later than the 20th business day after the date the
	1605	+	hearing on the protest is concluded.
	1606	+	SECTION 41. Section 41.66, Tax Code, is amended by amending
	1607	+	Subsections (h), (i), (j), and (k) and adding Subsections (j-1),
	1608	+	(k-1), and (p) to read as follows:
2021	1609		(h) The appraisal review board shall postpone a hearing on a
2022	1610		protest if the property owner or the designated agent of the owner
2023	1611		requests additional time to prepare for the hearing and establishes
2024	1612		to the board that the chief appraiser failed to comply with Section
2025	1613		41.461. The board is not required to postpone a hearing more than
2026	1614		one time under this subsection.
2027	1615		(i) A hearing on a protest filed by a property owner or the
2028	1616		designated agent of the owner [who is not represented by an agent
2029	1617		designated under Section 1.111] shall be set for a time and date
2030	1618		certain. If the hearing is not commenced within two hours of the
2031	1619		time set for the hearing, the appraisal review board shall postpone
2032	1620		the hearing on the request of the property owner or the designated
2033	1621		agent of the owner.
2034	1622		(j) On the request of a property owner or the [a] designated
2035	1623		agent of the owner, an appraisal review board shall schedule
2036	1624		hearings on protests concerning up to 20 designated properties to
2037	1625		be held consecutively on the same day. The designated properties
2038	1626		must be identified in the same notice of protest, and the notice
2039	1627		must contain in boldfaced type the statement "request for same-day
2040	1628		protest hearings." A property owner or the designated agent of the
2041	1629		owner may [not] file more than one request under this subsection
2042	1630		with the appraisal review board in the same tax year. The appraisal
2043	1631		review board may schedule hearings on protests concerning more than
2044	1632		20 properties filed by the same property owner or the designated
2045	1633		agent of the owner and may use different panels to conduct the
2046	1634		hearings based on the board's customary scheduling. The appraisal
2047	1635		review board may follow the practices customarily used by the board
2048	1636		in the scheduling of hearings under this subsection.
2049	1637		(j-1) An appraisal review board may schedule the hearings on
2050	1638		all protests filed by a property owner or the designated agent of
2051	1639		the owner to be held consecutively. The notice of the hearings must
2052	1640		state the date and time that the first hearing will begin, state the
2053	1641		date the last hearing will end, and list the order in which the
2054	1642		hearings will be held. The order of the hearings listed in the
2055	1643		notice may not be changed without the agreement of the property
2056	1644		owner or the designated agent of the owner, the chief appraiser, and
2057	1645		the appraisal review board. The board may not reschedule a hearing
2058	1646		for which notice is given under this subsection to a date earlier
2059	1647		than the seventh day after the date the last hearing was scheduled
2060	1648		to end unless agreed to by the property owner or the designated
2061	1649		agent of the owner, the chief appraiser, and the appraisal review
2062	1650		board. Unless agreed to by the parties, the board must provide
2063	1651		written notice of the date and time of the rescheduled hearing to
2064	1652		the property owner or the designated agent of the owner not later
2065	1653		than the seventh day before the date of the hearing.
2066		-	(p) At the end of a hearing on a protest, the appraisal
2067		-	review board shall provide the property owner or the designated
2068		-	agent of the owner one or more documents indicating that the members
2069		-	of the board hearing the protest signed the affidavit required by
2070		-	Subsection (g).
2071		-	SECTION 49. Section 41.66, Tax Code, is amended by amending
2072		-	Subsection (k) and adding Subsection (k-1) to read as follows:
2073	1654		(k) This subsection does not apply to a special panel
2074	1655		established under Section 6.425. If an appraisal review board sits
2075	1656		in panels to conduct protest hearings, protests shall be randomly
2076	1657		assigned to panels, except that the board may consider the type of
2077	1658		property subject to the protest or the ground of the protest for the
2078	1659		purpose of using the expertise of a particular panel in hearing
2079	1660		protests regarding particular types of property or based on
2080	1661		particular grounds. If a protest is scheduled to be heard by a
2081	1662		particular panel, the protest may not be reassigned to another
2082	1663		panel without the consent of the property owner or designated
2083	1664		agent. If the appraisal review board has cause to reassign a
2084	1665		protest to another panel, a property owner or designated agent may
2085	1666		agree to reassignment of the protest or may request that the hearing
2086	1667		on the protest be postponed. The board shall postpone the hearing
2087	1668		on that request. A change of members of a panel because of a
2088	1669		conflict of interest, illness, or inability to continue
2089	1670		participating in hearings for the remainder of the day does not
2090	1671		constitute reassignment of a protest to another panel.
2091	1672		(k-1) On the request of a property owner, an appraisal
2092	1673		review board to which Section 6.425 applies shall assign a protest
2093	1674		relating to property described by Section 6.425(b) to a special
2094	1675		panel. In addition, the chairman of the appraisal review board may
2095	1676		assign a protest relating to property not described by Section
2096	1677		6.425(b) to a special panel as authorized by Section 6.425(f).
2097	1678		Protests assigned to special panels shall be randomly assigned to
2098	1679		those panels. If a protest is scheduled to be heard by a particular
2099	1680		special panel, the protest may not be reassigned to another special
2100	1681		panel without the consent of the property owner or designated
2101	1682		agent. If the board has cause to reassign a protest to another
2102	1683		special panel, a property owner or designated agent may agree to
2103	1684		reassignment of the protest or may request that the hearing on the
2104	1685		protest be postponed. The board shall postpone the hearing on that
2105	1686		request. A change of members of a special panel because of a
2106	1687		conflict of interest, illness, or inability to continue
2107	1688		participating in hearings for the remainder of the day does not
2108	1689		constitute reassignment of a protest to another special panel.
2109		-	SECTION 50. Section 41.67(d), Tax Code, is amended to read
2110		-	as follows:
2111		-	(d) Information that was previously requested under Section
2112		-	41.461 by the protesting party that was not delivered [made
2113		-	available] to the protesting party at least 14 days before the
2114		-	scheduled or postponed hearing may not be used or offered in any
2115		-	form as evidence in the hearing, including as a document or through
2116		-	argument or testimony.
2117		-	SECTION 51. Section 41.71, Tax Code, is amended to read as
	1690	+	(p) At the end of a hearing on a protest, the appraisal
	1691	+	review board shall provide the property owner or the designated
	1692	+	agent of the owner one or more documents indicating that the members
	1693	+	of the board hearing the protest signed the affidavit required by
	1694	+	Subsection (g).
	1695	+	SECTION 42. Section 41.71, Tax Code, is amended to read as
2118	1696		follows:
2119	1697		Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An
2120	1698		appraisal review board by rule shall provide for hearings on
2121	1699		protests [in the evening or] on a Saturday or after 5 p.m. on a
2122	1700		weekday [Sunday].
2123	1701		(b) The board may not schedule:
2124	1702		(1) the first hearing on a protest held on a weekday
2125	1703		evening to begin after 7 p.m.; or
2126	1704		(2) a hearing on a protest on a Sunday.
2127		-	SECTION 52. Section 41A.06(b), Tax Code, as effective
	1705	+	SECTION 43. Section 41A.06(b), Tax Code, as effective
2128	1706		September 1, 2017, is amended to read as follows:
2129	1707		(b) To initially qualify to serve as an arbitrator under
2130	1708		this chapter, a person must:
2131	1709		(1) meet the following requirements, as applicable:
2132	1710		(A) be licensed as an attorney in this state; or
2133	1711		(B) have:
2134	1712		(i) completed at least 30 hours of training
2135	1713		in arbitration and alternative dispute resolution procedures from a
2136	1714		university, college, or legal or real estate trade association; and
2137	1715		(ii) been licensed or certified
2138	1716		continuously during the five years preceding the date the person
2139	1717		agrees to serve as an arbitrator as:
2140	1718		(a) a real estate broker or sales
2141	1719		agent under Chapter 1101, Occupations Code;
2142	1720		(b) a real estate appraiser under
2143	1721		Chapter 1103, Occupations Code; or
2144	1722		(c) a certified public accountant
2145	1723		under Chapter 901, Occupations Code; [and]
2146	1724		(2) complete the course for training and education of
2147	1725		appraisal review board members established under Section 5.041 and
2148	1726		be issued a certificate indicating course completion;
2149	1727		(3) complete the training program on property tax law
2150	1728		for the training and education of arbitrators established under
2151	1729		Section 5.043; and
2152	1730		(4) agree to conduct an arbitration for a fee that is
2153	1731		not more than:
2154	1732		(A) $400, if the property qualifies as the
2155	1733		owner's residence homestead under Section 11.13 and the appraised
2156	1734		or market value, as applicable, of the property is $500,000 or less,
2157	1735		as determined by the order;
2158	1736		(B) $450, if the property qualifies as the
2159	1737		owner's residence homestead under Section 11.13 and the appraised
2160	1738		or market value, as applicable, of the property is more than
2161	1739		$500,000, as determined by the order;
2162	1740		(C) $450, if the property does not qualify as the
2163	1741		owner's residence homestead under Section 11.13 and the appraised
2164	1742		or market value, as applicable, of the property is $1 million or
2165	1743		less, as determined by the order;
2166	1744		(D) $750, if the property does not qualify as the
2167	1745		owner's residence homestead under Section 11.13 and the appraised
2168	1746		or market value, as applicable, of the property is more than $1
2169	1747		million but not more than $2 million, as determined by the order;
2170	1748		(E) $1,000, if the property does not qualify as
2171	1749		the owner's residence homestead under Section 11.13 and the
2172	1750		appraised or market value, as applicable, of the property is more
2173	1751		than $2 million but not more than $3 million, as determined by the
2174	1752		order; or
2175	1753		(F) $1,500, if the property does not qualify as
2176	1754		the owner's residence homestead under Section 11.13 and the
2177	1755		appraised or market value, as applicable, of the property is more
2178	1756		than $3 million but not more than $5 million, as determined by the
2179	1757		order.
2180		-	SECTION 53. Section 41A.061(b), Tax Code, is amended to
	1758	+	SECTION 44. Section 41A.061(b), Tax Code, is amended to
2181	1759		read as follows:
2182	1760		(b) To renew the person's agreement to serve as an
2183	1761		arbitrator, the person must:
2184	1762		(1) file a renewal application with the comptroller at
2185	1763		the time and in the manner prescribed by the comptroller;
2186	1764		(2) continue to meet the requirements provided by
2187	1765		Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; and
2188	1766		(3) during the preceding two years have completed at
2189	1767		least eight hours of continuing education in arbitration and
2190	1768		alternative dispute resolution procedures offered by a university,
2191	1769		college, real estate trade association, or legal association.
2192		-	SECTION 54. Sections 41A.07(e), (f), and (g), Tax Code, as
2193		-	effective September 1, 2017, are amended to read as follows:
2194		-	(e) To be eligible for appointment as an arbitrator under
2195		-	this section [Subsection (a)], the arbitrator must reside[:
2196		-	[(1) in the county in which the property that is the
2197		-	subject of the appeal is located; or
2198		-	[(2)] in this state [if no available arbitrator on the
2199		-	registry resides in that county].
2200		-	(f) A person is not eligible for appointment as an
2201		-	arbitrator under this section [Subsection (a)] if at any time
2202		-	during the preceding five years, the person has:
2203		-	(1) represented a person for compensation in a
2204		-	proceeding under this title in the appraisal district in which the
2205		-	property that is the subject of the appeal is located;
2206		-	(2) served as an officer or employee of that appraisal
2207		-	district; or
2208		-	(3) served as a member of the appraisal review board
2209		-	for that appraisal district.
2210		-	(g) The comptroller may not appoint an arbitrator under this
2211		-	section [Subsection (a)] if the comptroller determines that there
2212		-	is good cause not to appoint the arbitrator, including information
2213		-	or evidence indicating repeated bias or misconduct by the person
2214		-	while acting as an arbitrator.
2215		-	SECTION 55. Section 41A.07, Tax Code, is amended by adding
2216		-	Subsection (h) to read as follows:
2217		-	(h) A property owner may request that, in appointing an
2218		-	initial arbitrator under this section, the comptroller appoint an
2219		-	arbitrator who resides in the county in which the property that is
2220		-	the subject of the appeal is located or an arbitrator who resides
2221		-	outside that county. In appointing an initial arbitrator under
2222		-	Subsection (a), the comptroller shall comply with the request of
2223		-	the property owner unless the property owner requests that the
2224		-	comptroller appoint an arbitrator who resides in the county in
2225		-	which the property that is the subject of the appeal is located and
2226		-	there is not an available arbitrator who resides in that county. In
2227		-	appointing a substitute arbitrator under Subsection (d), the
2228		-	comptroller shall consider but is not required to comply with the
2229		-	request of the property owner. This subsection does not authorize a
2230		-	property owner to request the appointment of a specific individual
2231		-	as an arbitrator.
2232		-	SECTION 56. Section 41A.09(b), Tax Code, is amended to read
	1770	+	SECTION 45. Section 41A.09(b), Tax Code, is amended to read
2233	1771		as follows:
2234	1772		(b) An award under this section:
2235	1773		(1) must include a determination of the appraised or
2236	1774		market value, as applicable, of the property that is the subject of
2237	1775		the appeal;
2238	1776		(2) may include any remedy or relief a court may order
2239	1777		under Chapter 42 in an appeal relating to the appraised or market
2240	1778		value of property;
2241	1779		(3) shall specify the arbitrator's fee, which may not
2242	1780		exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)];
2243	1781		(4) is final and may not be appealed except as
2244	1782		permitted under Section 171.088, Civil Practice and Remedies Code,
2245	1783		for an award subject to that section; and
2246	1784		(5) may be enforced in the manner provided by
2247	1785		Subchapter D, Chapter 171, Civil Practice and Remedies Code.
2248		-	SECTION 57. Section 45.105(e), Education Code, is amended
	1786	+	SECTION 46. Section 45.105(e), Education Code, is amended
2249	1787		to read as follows:
2250	1788		(e) The governing body of an independent school district
2251	1789		that governs a junior college district under Subchapter B, Chapter
2252	1790		130, in a county with a population of more than two million may
2253	1791		dedicate a specific percentage of the local tax levy to the use of
2254	1792		the junior college district for facilities and equipment or for the
2255	1793		maintenance and operating expenses of the junior college district.
2256	1794		To be effective, the dedication must be made by the governing body
2257	1795		on or before the date on which the governing body adopts its tax
2258	1796		rate for a year. The amount of local tax funds derived from the
2259	1797		percentage of the local tax levy dedicated to a junior college
2260	1798		district from a tax levy may not exceed the amount that would be
2261		-	levied by five percent of the ~~equivalent~~ [effective] tax rate ~~for~~
2262		-	the tax year calculated as provided by Section 26.04, Tax Code, on
2263		-	all property taxable by the school district. All real property
	1799	+	levied by five percent of the no-new-revenue [effective] tax rate
	1800	+	for the tax year calculated as provided by Section 26.04, Tax Code,
	1801	+	on all property taxable by the school district. All real property
2264	1802		purchased with these funds is the property of the school district,
2265	1803		but is subject to the exclusive control of the governing body of the
2266	1804		junior college district for as long as the junior college district
2267	1805		uses the property for educational purposes.
2268		-	SECTION 58. Section 130.016(b), Education Code, is amended
2269		-	to read as follows:
2270		-	(b) If the board of trustees of an independent school
2271		-	district that divests itself of the management, control, and
2272		-	operation of a junior college district under this section or under
2273		-	Section 130.017 [of this code] was authorized by [Subsection (e)
2274		-	of] Section 45.105(e) or under former Section 20.48(e) [20.48 of
2275		-	this code] to dedicate a portion of its tax levy to the junior
2276		-	college district before the divestment, the junior college district
2277		-	may levy an ad valorem tax from and after the divestment. In the
2278		-	first two years in which the junior college district levies an ad
2279		-	valorem tax, the tax rate adopted by the governing body may not
2280		-	exceed the rate that, if applied to the total taxable value
2281		-	submitted to the governing body under Section 26.04, Tax Code,
2282		-	would impose an amount equal to the amount of taxes of the school
2283		-	district dedicated to the junior college under [Subsection (e) of]
2284		-	Section 45.105(e) or former Section 20.48(e) [20.48 of this code]
2285		-	in the last dedication before the divestment. In subsequent years,
2286		-	the tax rate of the junior college district is subject to Section
2287		-	26.07, Tax Code.
2288		-	SECTION 59. Section 403.302(o), Government Code, is amended
	1806	+	SECTION 47. Section 403.302(o), Government Code, is amended
2289	1807		to read as follows:
2290	1808		(o) The comptroller shall adopt rules governing the conduct
2291	1809		of the study after consultation with the comptroller's property tax
2292	1810		administration advisory board [Comptroller's Property Value Study
2293	1811		Advisory Committee].
2294		-	SECTION 60. Section 102.007(d), Local Government Code, is
	1812	+	SECTION 48. Section 102.007(d), Local Government Code, is
2295	1813		amended to read as follows:
2296	1814		(d) An adopted budget must contain a cover page that
2297	1815		includes:
2298	1816		(1) one of the following statements in 18-point or
2299	1817		larger type that accurately describes the adopted budget:
2300	1818		(A) "This budget will raise more revenue from
2301	1819		property taxes than last year's budget by an amount of (insert total
2302	1820		dollar amount of increase), which is a (insert percentage increase)
2303	1821		percent increase from last year's budget. The property tax revenue
2304	1822		to be raised from new property added to the tax roll this year is
2305	1823		(insert amount computed by multiplying the proposed tax rate by the
2306	1824		value of new property added to the roll).";
2307	1825		(B) "This budget will raise less revenue from
2308	1826		property taxes than last year's budget by an amount of (insert total
2309	1827		dollar amount of decrease), which is a (insert percentage decrease)
2310	1828		percent decrease from last year's budget. The property tax revenue
2311	1829		to be raised from new property added to the tax roll this year is
2312	1830		(insert amount computed by multiplying the proposed tax rate by the
2313	1831		value of new property added to the roll)."; or
2314	1832		(C) "This budget will raise the same amount of
2315		-	revenue from property taxes as last year's budget. The property ~~tax~~
2316		-	revenue to be raised from new property added to the tax roll ~~this~~
2317		-	year is (insert amount computed by multiplying the proposed ~~tax~~
2318		-	rate by the value of new property added to the roll).";
	1833	+	revenue from property taxes as last year's budget. The property
	1834	+	tax revenue to be raised from new property added to the tax roll
	1835	+	this year is (insert amount computed by multiplying the proposed
	1836	+	tax rate by the value of new property added to the roll).";
2319	1837		(2) the record vote of each member of the governing
2320	1838		body by name voting on the adoption of the budget;
2321	1839		(3) the municipal property tax rates for the preceding
2322	1840		fiscal year, and each municipal property tax rate that has been
2323	1841		adopted or calculated for the current fiscal year, including:
2324	1842		(A) the property tax rate;
2325		-	(B) the ~~equivalent~~ [effective] tax rate;
2326		-	(C) the ~~equivalent~~ [effective] maintenance ~~and~~
2327		-	operations tax rate;
	1843	+	(B) the no-new-revenue [effective] tax rate;
	1844	+	(C) the no-new-revenue [effective] maintenance
	1845	+	and operations tax rate;
2328	1846		(D) the rollback tax rate; and
2329	1847		(E) the debt rate; and
2330	1848		(4) the total amount of municipal debt obligations.
2331		-	SECTION 61. Section 111.008(d), Local Government Code, is
	1849	+	SECTION 49. Section 111.008(d), Local Government Code, is
2332	1850		amended to read as follows:
2333	1851		(d) An adopted budget must contain a cover page that
2334	1852		includes:
2335	1853		(1) one of the following statements in 18-point or
2336	1854		larger type that accurately describes the adopted budget:
2337	1855		(A) "This budget will raise more revenue from
2338	1856		property taxes than last year's budget by an amount of (insert total
2339	1857		dollar amount of increase), which is a (insert percentage increase)
2340	1858		percent increase from last year's budget. The property tax revenue
2341	1859		to be raised from new property added to the tax roll this year is
2342	1860		(insert amount computed by multiplying the proposed tax rate by the
2343	1861		value of new property added to the roll).";
2344	1862		(B) "This budget will raise less revenue from
2345	1863		property taxes than last year's budget by an amount of (insert total
2346	1864		dollar amount of decrease), which is a (insert percentage decrease)
2347	1865		percent decrease from last year's budget. The property tax revenue
2348	1866		to be raised from new property added to the tax roll this year is
2349	1867		(insert amount computed by multiplying the proposed tax rate by the
2350	1868		value of new property added to the roll)."; or
2351	1869		(C) "This budget will raise the same amount of
2352		-	revenue from property taxes as last year's budget. The property ~~tax~~
2353		-	revenue to be raised from new property added to the tax roll ~~this~~
2354		-	year is (insert amount computed by multiplying the proposed ~~tax~~
2355		-	rate by the value of new property added to the roll).";
	1870	+	revenue from property taxes as last year's budget. The property
	1871	+	tax revenue to be raised from new property added to the tax roll
	1872	+	this year is (insert amount computed by multiplying the proposed
	1873	+	tax rate by the value of new property added to the roll).";
2356	1874		(2) the record vote of each member of the
2357	1875		commissioners court by name voting on the adoption of the budget;
2358	1876		(3) the county property tax rates for the preceding
2359	1877		fiscal year, and each county property tax rate that has been adopted
2360	1878		or calculated for the current fiscal year, including:
2361	1879		(A) the property tax rate;
2362		-	(B) the ~~equivalent~~ [effective] tax rate;
2363		-	(C) the ~~equivalent~~ [effective] maintenance ~~and~~
2364		-	operations tax rate;
	1880	+	(B) the no-new-revenue [effective] tax rate;
	1881	+	(C) the no-new-revenue [effective] maintenance
	1882	+	and operations tax rate;
2365	1883		(D) the rollback tax rate; and
2366	1884		(E) the debt rate; and
2367	1885		(4) the total amount of county debt obligations.
2368		-	SECTION 62. Section 111.039(d), Local Government Code, is
	1886	+	SECTION 50. Section 111.039(d), Local Government Code, is
2369	1887		amended to read as follows:
2370	1888		(d) An adopted budget must contain a cover page that
2371	1889		includes:
2372	1890		(1) one of the following statements in 18-point or
2373	1891		larger type that accurately describes the adopted budget:
2374	1892		(A) "This budget will raise more revenue from
2375	1893		property taxes than last year's budget by an amount of (insert total
2376	1894		dollar amount of increase), which is a (insert percentage increase)
2377	1895		percent increase from last year's budget. The property tax revenue
2378	1896		to be raised from new property added to the tax roll this year is
2379	1897		(insert amount computed by multiplying the proposed tax rate by the
2380	1898		value of new property added to the roll).";
2381	1899		(B) "This budget will raise less revenue from
2382	1900		property taxes than last year's budget by an amount of (insert total
2383	1901		dollar amount of decrease), which is a (insert percentage decrease)
2384	1902		percent decrease from last year's budget. The property tax revenue
2385	1903		to be raised from new property added to the tax roll this year is
2386	1904		(insert amount computed by multiplying the proposed tax rate by the
2387	1905		value of new property added to the roll)."; or
2388	1906		(C) "This budget will raise the same amount of
2389		-	revenue from property taxes as last year's budget. The property ~~tax~~
2390		-	revenue to be raised from new property added to the tax roll ~~this~~
2391		-	year is (insert amount computed by multiplying the proposed ~~tax~~
2392		-	rate by the value of new property added to the roll).";
	1907	+	revenue from property taxes as last year's budget. The property
	1908	+	tax revenue to be raised from new property added to the tax roll
	1909	+	this year is (insert amount computed by multiplying the proposed
	1910	+	tax rate by the value of new property added to the roll).";
2393	1911		(2) the record vote of each member of the
2394	1912		commissioners court by name voting on the adoption of the budget;
2395	1913		(3) the county property tax rates for the preceding
2396	1914		fiscal year, and each county property tax rate that has been adopted
2397	1915		or calculated for the current fiscal year, including:
2398	1916		(A) the property tax rate;
2399		-	(B) the ~~equivalent~~ [effective] tax rate;
2400		-	(C) the ~~equivalent~~ [effective] maintenance ~~and~~
2401		-	operations tax rate;
	1917	+	(B) the no-new-revenue [effective] tax rate;
	1918	+	(C) the no-new-revenue [effective] maintenance
	1919	+	and operations tax rate;
2402	1920		(D) the rollback tax rate; and
2403	1921		(E) the debt rate; and
2404	1922		(4) the total amount of county debt obligations.
2405		-	SECTION 63. Section 111.068(c), Local Government Code, is
	1923	+	SECTION 51. Section 111.068(c), Local Government Code, is
2406	1924		amended to read as follows:
2407	1925		(c) An adopted budget must contain a cover page that
2408	1926		includes:
2409	1927		(1) one of the following statements in 18-point or
2410	1928		larger type that accurately describes the adopted budget:
2411	1929		(A) "This budget will raise more revenue from
2412	1930		property taxes than last year's budget by an amount of (insert total
2413	1931		dollar amount of increase), which is a (insert percentage increase)
2414	1932		percent increase from last year's budget. The property tax revenue
2415	1933		to be raised from new property added to the tax roll this year is
2416	1934		(insert amount computed by multiplying the proposed tax rate by the
2417	1935		value of new property added to the roll).";
2418	1936		(B) "This budget will raise less revenue from
2419	1937		property taxes than last year's budget by an amount of (insert total
2420	1938		dollar amount of decrease), which is a (insert percentage decrease)
2421	1939		percent decrease from last year's budget. The property tax revenue
2422	1940		to be raised from new property added to the tax roll this year is
2423	1941		(insert amount computed by multiplying the proposed tax rate by the
2424	1942		value of new property added to the roll)."; or
2425	1943		(C) "This budget will raise the same amount of
2426		-	revenue from property taxes as last year's budget. The property ~~tax~~
2427		-	revenue to be raised from new property added to the tax roll ~~this~~
2428		-	year is (insert amount computed by multiplying the proposed ~~tax~~
2429		-	rate by the value of new property added to the roll).";
	1944	+	revenue from property taxes as last year's budget. The property
	1945	+	tax revenue to be raised from new property added to the tax roll
	1946	+	this year is (insert amount computed by multiplying the proposed
	1947	+	tax rate by the value of new property added to the roll).";
2430	1948		(2) the record vote of each member of the
2431	1949		commissioners court by name voting on the adoption of the budget;
2432	1950		(3) the county property tax rates for the preceding
2433	1951		fiscal year, and each county property tax rate that has been adopted
2434	1952		or calculated for the current fiscal year, including:
2435	1953		(A) the property tax rate;
2436		-	(B) the ~~equivalent~~ [effective] tax rate;
2437		-	(C) the ~~equivalent~~ [effective] maintenance ~~and~~
2438		-	operations tax rate;
	1954	+	(B) the no-new-revenue [effective] tax rate;
	1955	+	(C) the no-new-revenue [effective] maintenance
	1956	+	and operations tax rate;
2439	1957		(D) the rollback tax rate; and
2440	1958		(E) the debt rate; and
2441	1959		(4) the total amount of county debt obligations.
2442		-	SECTION 64. Section 8876.152, Special District Local Laws
2443		-	Code, is amended to read as follows:
2444		-	Sec. 8876.152. APPLICABILITY OF CERTAIN TAX PROVISIONS.
2445		-	(a) Sections 26.04, 26.05, 26.06, 26.061, and 26.07, Tax Code, do
2446		-	not apply to a tax imposed by the district.
	1960	+	SECTION 52. Sections 140.010(a), (d), (e), and (f), Local
	1961	+	Government Code, are amended to read as follows:
	1962	+	(a) In this section, "no-new-revenue [effective] tax rate"
	1963	+	and "rollback tax rate" mean the no-new-revenue [effective] tax
	1964	+	rate and rollback tax rate of a county or municipality, as
	1965	+	applicable, as calculated under Chapter 26, Tax Code.
	1966	+	(d) A county or municipality that proposes a property tax
	1967	+	rate that does not exceed the lower of the no-new-revenue
	1968	+	[effective] tax rate or the rollback tax rate shall provide the
	1969	+	following notice:
	1970	+	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
	1971	+	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
	1972	+	"A tax rate of $______ per $100 valuation has been proposed by the
	1973	+	governing body of (insert name of county or municipality).
	1974	+	PROPOSED TAX RATE $______ per $100
	1975	+	PRECEDING YEAR'S TAX RATE $______ per $100
	1976	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE $______ per $100
	1977	+	"The no-new-revenue [effective] tax rate is the total tax rate
	1978	+	needed to raise the same amount of property tax revenue for (insert
	1979	+	name of county or municipality) from the same properties in both the
	1980	+	(insert preceding tax year) tax year and the (insert current tax
	1981	+	year) tax year.
	1982	+	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
	1983	+	FOLLOWS:
	1984	+	property tax amount = (rate) x (taxable value of your property) /
	1985	+	100
	1986	+	"For assistance or detailed information about tax calculations,
	1987	+	please contact:
	1988	+	(insert name of county or municipal tax assessor-collector)
	1989	+	(insert name of county or municipality) tax
	1990	+	assessor-collector
	1991	+	(insert address)
	1992	+	(insert telephone number)
	1993	+	(insert e-mail address)
	1994	+	(insert Internet website address[, if applicable])"
	1995	+	(e) A county or municipality that proposes a property tax
	1996	+	rate that exceeds the lower of the no-new-revenue [effective] tax
	1997	+	rate or the rollback tax rate shall provide the following notice:
	1998	+	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
	1999	+	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
	2000	+	"A tax rate of $_____ per $100 valuation has been proposed for
	2001	+	adoption by the governing body of (insert name of county or
	2002	+	municipality). This rate exceeds the lower of the no-new-revenue
	2003	+	[effective] or rollback tax rate, and state law requires that two
	2004	+	public hearings be held by the governing body before adopting the
	2005	+	proposed tax rate. The governing body of (insert name of county or
	2006	+	municipality) proposes to use revenue attributable to the tax rate
	2007	+	increase for the purpose of (description of purpose of increase).
	2008	+	PROPOSED TAX RATE$______ per $100
	2009	+	PRECEDING YEAR'S TAX RATE$______ per $100
	2010	+	NO-NEW-REVENUE [EFFECTIVE] TAX RATE$______ per $100
	2011	+	ROLLBACK TAX RATE$______ per $100
	2012	+	"The no-new-revenue [effective] tax rate is the total tax rate
	2013	+	needed to raise the same amount of property tax revenue for (insert
	2014	+	name of county or municipality) from the same properties in both the
	2015	+	(insert preceding tax year) tax year and the (insert current tax
	2016	+	year) tax year.
	2017	+	"The rollback tax rate is the highest tax rate that (insert name of
	2018	+	county or municipality) may adopt before the voters are entitled to
	2019	+	petition for an election to limit the rate that may be approved to
	2020	+	the rollback tax rate.
	2021	+	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
	2022	+	FOLLOWS:
	2023	+	property tax amount = (rate) x (taxable value of your property) /
	2024	+	100
	2025	+	"For assistance or detailed information about tax calculations,
	2026	+	please contact:
	2027	+	(insert name of county or municipal tax assessor-collector)
	2028	+	(insert name of county or municipality) tax
	2029	+	assessor-collector
	2030	+	(insert address)
	2031	+	(insert telephone number)
	2032	+	(insert e-mail address)
	2033	+	(insert Internet website address[, if applicable])
	2034	+	"You are urged to attend and express your views at the following
	2035	+	public hearings on the proposed tax rate:
	2036	+	First Hearing: (insert date and time) at (insert location of
	2037	+	meeting).
	2038	+	Second Hearing: (insert date and time) at (insert location
	2039	+	of meeting)."
	2040	+	(f) A county or municipality shall:
	2041	+	(1) provide the notice required by Subsection (d) or
	2042	+	(e), as applicable, not later than the later of September 1 or the
	2043	+	30th day after the first date that the taxing unit has received each
	2044	+	applicable certified appraisal roll by:
	2045	+	(A) publishing the notice in a newspaper having
	2046	+	general circulation in:
	2047	+	(i) the county, in the case of notice
	2048	+	published by a county; or
	2049	+	(ii) the county in which the municipality
	2050	+	is located or primarily located, in the case of notice published by
	2051	+	a municipality; or
	2052	+	(B) mailing the notice to each property owner in:
	2053	+	(i) the county, in the case of notice
	2054	+	provided by a county; or
	2055	+	(ii) the municipality, in the case of
	2056	+	notice provided by a municipality; and
	2057	+	(2) post the notice prominently on the home page of the
	2058	+	Internet website of the county or municipality[, if applicable,]
	2059	+	beginning not later than the later of September 1 or the 30th day
	2060	+	after the first date that the taxing unit has received each
	2061	+	applicable certified appraisal roll and continuing until the county
	2062	+	or municipality adopts a tax rate.
	2063	+	SECTION 53. Section 8876.152(b), Special District Local
	2064	+	Laws Code, is amended to read as follows:
2447	2065		(b) Sections 49.236(a)(1) and (2) and (b) [Section 49.236],
2448	2066		Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the
2449	2067		78th Legislature, Regular Session, 2003, applies] to the district.
2450		-	SECTION 65. Section 49.107(g), Water Code, is amended to
2451		-	read as follows:
2452		-	(g) Sections 26.04, 26.05, 26.061, and 26.07, Tax Code, do
2453		-	not apply to a tax levied and collected under this section or an ad
2454		-	valorem tax levied and collected for the payment of the interest on
2455		-	and principal of bonds issued by a district.
2456		-	SECTION 66. Section 49.108(f), Water Code, is amended to
2457		-	read as follows:
2458		-	(f) Sections 26.04, 26.05, 26.061, and 26.07, Tax Code, do
2459		-	not apply to a tax levied and collected for payments made under a
2460		-	contract approved in accordance with this section.
2461		-	SECTION 67. Sections 49.236(a) and (d), Water Code, as
2462		-	added by Chapter 335 (S.B. 392), Acts of the 78th Legislature,
2463		-	Regular Session, 2003, are amended to read as follows:
	2068	+	SECTION 54. Section 49.236(a), Water Code, as added by
	2069	+	Chapter 335 (S.B. 392), Acts of the 78th Legislature, Regular
	2070	+	Session, 2003, is amended to read as follows:
2464	2071		(a) Before the board adopts an ad valorem tax rate for the
2465	2072		district for debt service, operation and maintenance purposes, or
2466	2073		contract purposes, the board shall give notice of each meeting of
2467	2074		the board at which the adoption of a tax rate will be considered.
2468	2075		The notice must:
2469	2076		(1) contain a statement in substantially the following
2470	2077		form:
2471	2078		"NOTICE OF PUBLIC HEARING ON TAX RATE
2472	2079		"The (name of the district) will hold a public hearing on a
2473	2080		proposed tax rate for the tax year (year of tax levy) on (date and
2474	2081		time) at (meeting place). Your individual taxes may increase at a
2475	2082		greater or lesser rate, or even decrease, depending on the tax rate
2476	2083		that is adopted and on the change in the taxable value of your
2477	2084		property in relation to the change in taxable value of all other
2478	2085		property [and the tax rate that is adopted]. The change in the
2479	2086		taxable value of your property in relation to the change in the
2480	2087		taxable value of all other property determines the distribution of
2481	2088		the tax burden among all property owners.
2482	2089		"(Names of all board members and, if a vote was taken, an
2483	2090		indication of how each voted on the proposed tax rate and an
2484	2091		indication of any absences.)";
2485	2092		(2) contain the following information:
2486	2093		(A) the district's total adopted tax rate for the
2487	2094		preceding year and the proposed tax rate, expressed as an amount per
2488	2095		$100;
2489	2096		(B) the difference, expressed as an amount per
2490	2097		$100 and as a percent increase or decrease, as applicable, in the
2491	2098		proposed tax rate compared to the adopted tax rate for the preceding
2492	2099		year;
2493	2100		(C) the average appraised value of a residence
2494	2101		homestead in the district in the preceding year and in the current
2495	2102		year; the district's total homestead exemption, other than an
2496	2103		exemption available only to disabled persons or persons 65 years of
2497	2104		age or older, applicable to that appraised value in each of those
2498		-	years; and the average taxable value of a residence homestead in ~~the~~
2499		-	district in each of those years, disregarding any homestead
	2105	+	years; and the average taxable value of a residence homestead in
	2106	+	the district in each of those years, disregarding any homestead
2500	2107		exemption available only to disabled persons or persons 65 years of
2501	2108		age or older;
2502	2109		(D) the amount of tax that would have been
2503	2110		imposed by the district in the preceding year on a residence
2504	2111		homestead appraised at the average appraised value of a residence
2505	2112		homestead in that year, disregarding any homestead exemption
2506	2113		available only to disabled persons or persons 65 years of age or
2507	2114		older;
2508	2115		(E) the amount of tax that would be imposed by the
2509	2116		district in the current year on a residence homestead appraised at
2510	2117		the average appraised value of a residence homestead in that year,
2511	2118		disregarding any homestead exemption available only to disabled
2512	2119		persons or persons 65 years of age or older, if the proposed tax
2513	2120		rate is adopted; [and]
2514	2121		(F) the difference between the amounts of tax
2515	2122		calculated under Paragraphs (D) and (E), expressed in dollars and
2516	2123		cents and described as the annual percentage increase or decrease,
2517	2124		as applicable, in the tax to be imposed by the district on the
2518	2125		average residence homestead in the district in the current year if
2519	2126		the proposed tax rate is adopted; and
2520	2127		(G) if the proposed combined debt service,
2521		-	operation and maintenance, and contract tax rate exceeds the
2522		-	rollback tax rate, a description of the purpose of the proposed tax
2523		-	increase; and
	2128	+	operation and maintenance, and contract tax rate would authorize
	2129	+	the qualified voters of the district by petition to require a
	2130	+	rollback election to be held in the district, a description of the
	2131	+	purpose of the proposed tax increase; and
2524	2132		(3) contain a statement in substantially the following
2525	2133		form:
2526	2134		"NOTICE OF TAXPAYERS' RIGHT TO ROLLBACK ELECTION
2527		-	"If operation and maintenance taxes on the average residence
2528		-	homestead increase by more than eight percent, the qualified voters
2529		-	of the district by petition may require that an election be held to
2530		-	determine whether to reduce the [operation and maintenance] tax
2531		-	rate to the rollback tax rate under Section 49.236(d), Water Code."
2532		-	(d) If the governing body of a district adopts a combined
2533		-	debt service, operation and maintenance, and contract tax rate that
2534		-	exceeds the rollback tax rate [would impose more than 1.08 times the
2535		-	amount of tax imposed by the district in the preceding year on a
2536		-	residence homestead appraised at the average appraised value of a
2537		-	residence homestead in the district in that year, disregarding any
2538		-	homestead exemption available only to disabled persons or persons
2539		-	65 years of age or older], the qualified voters of the district by
	2135	+	"If taxes on the average residence homestead increase by more
	2136	+	than eight percent, the qualified voters of the district by
2540	2137		petition may require that an election be held to determine whether
2541		-	[or not] to reduce the tax rate adopted for the current year to the
2542		-	rollback tax rate in accordance with the procedures provided by
2543		-	Sections 26.07(b)-(g) and 26.081, Tax Code. For purposes of
2544		-	Sections 26.07(b)-(g), Tax Code, and this section [subsection], the
2545		-	rollback tax rate is the sum of the following tax rates:
2546		-	(1) the current year's debt service tax rate;
2547		-	(2) the current year's [and] contract tax rate; and
2548		-	(3) [rates plus] the operation and maintenance tax
2549		-	rate that would impose 1.08 times the amount of the operation and
2550		-	maintenance tax imposed by the district in the preceding year on a
2551		-	residence homestead appraised at the average appraised value of a
2552		-	residence homestead in the district in that year, disregarding any
2553		-	homestead exemption available only to disabled persons or persons
2554		-	65 years of age or older.
2555		-	SECTION 68. The following provisions are repealed:
	2138	+	to reduce the operation and maintenance tax rate to the rollback tax
	2139	+	rate under Section 49.236(d), Water Code."
	2140	+	SECTION 55. The following provisions are repealed:
2556	2141		(1) Sections 403.302(m-1) and (n), Government Code;
2557		-	(2) ~~Section 140~~.~~010~~, ~~Local Government~~ Code;
2558		-	(3) ~~Sections 5~~.~~103~~(e~~) and (f~~), Tax Code;
2559		-	(4) Section 6.~~412~~(e), Tax Code;
	2142	+	(2) Sections 5.103(e) and (f), Tax Code;
	2143	+	(3) Section 6.412(e), Tax Code;
	2144	+	(4) Section 41A.06(c), Tax Code;
2560	2145		(5) Section 49.236, Water Code, as added by Chapter
2561	2146		248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,
2562	2147		2003; and
2563	2148		(6) Section 49.2361, Water Code.
2564		-	SECTION 69. Section 5.041, Tax Code, as amended by this Act,
	2149	+	SECTION 56. Section 5.041, Tax Code, as amended by this Act,
2565	2150		applies only to an appraisal review board member appointed to serve
2566	2151		a term of office that begins on or after January 1, 2018.
2567		-	SECTION 70. The comptroller shall implement Section 5.043,
	2152	+	SECTION 57. The comptroller shall implement Section 5.043,
2568	2153		Tax Code, as added by this Act, as soon as practicable after January
2569	2154		1, 2018.
2570		-	SECTION 71. Sections 5.05, 5.102, 5.13, and 23.01, Tax
2571		-	Code, as amended by this Act, apply only to the appraisal of
2572		-	property for ad valorem tax purposes for a tax year beginning on or
2573		-	after January 1, 2018.
2574		-	SECTION 72. (a) The comptroller shall comply with Sections
	2155	+	SECTION 58. (a) The comptroller shall comply with Sections
2575	2156		5.07(f), (g), (h), and (i), Tax Code, as added by this Act, as soon
2576	2157		as practicable after January 1, 2018.
2577	2158		(b) The comptroller shall comply with Section 5.091, Tax
2578		-	Code, as amended by this Act, not later than January 1, ~~2019~~.
2579		-	SECTION 73. The comptroller shall prepare and make
	2159	+	Code, as amended by this Act, not later than January 1, 2021.
	2160	+	SECTION 59. The comptroller shall prepare and make
2580	2161		available the survey form and instructions for completing and
2581	2162		submitting the form required by Section 5.104, Tax Code, as added by
2582	2163		this Act, as soon as practicable after January 1, 2018. An
2583	2164		appraisal district is not required to provide the survey form or
2584	2165		instructions under a requirement of that section until the form and
2585	2166		instructions are prepared and made available by the comptroller.
2586		-	SECTION 74. Section 6.41(d-9), Tax Code, as amended by this
	2167	+	SECTION 60. Section 6.41(d-9), Tax Code, as amended by this
2587	2168		Act, applies only to the appointment of appraisal review board
2588	2169		members to terms beginning on or after January 1, 2019.
2589		-	SECTION 75. Section 6.412, Tax Code, as amended by this Act,
	2170	+	SECTION 61. Section 6.412, Tax Code, as amended by this Act,
2590	2171		does not affect the eligibility of a person serving on an appraisal
2591	2172		review board immediately before January 1, 2018, to continue to
2592	2173		serve on the board for the term to which the member was appointed.
2593		-	SECTION 76. Section 6.42(d), Tax Code, as added by this Act,
	2174	+	SECTION 62. Section 6.42(d), Tax Code, as added by this Act,
2594	2175		applies only to a recommendation, determination, decision, or other
2595	2176		action by an appraisal review board or a panel of such a board on or
2596	2177		after January 1, 2018. A recommendation, determination, decision,
2597	2178		or other action by an appraisal review board or a panel of such a
2598	2179		board before January 1, 2018, is governed by the law as it existed
2599	2180		immediately before that date, and that law is continued in effect
2600	2181		for that purpose.
2601		-	SECTION 77. (a) An appraisal district established in a
	2182	+	SECTION 63. Section 25.215, Tax Code, as added by this Act,
	2183	+	applies only to a tax year that begins on or after January 1, 2018.
	2184	+	SECTION 64. (a) An appraisal district established in a
2602	2185		county with a population of 120,000 or more and each taxing unit
2603	2186		located wholly or partly in such an appraisal district shall comply
2604	2187		with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18,
2605	2188		Tax Code, as added by this Act, beginning with the 2019 tax year.
2606	2189		(b) An appraisal district established in a county with a
2607	2190		population of less than 120,000 and each taxing unit located wholly
2608	2191		in such an appraisal district shall comply with Sections
2609	2192		26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax Code, as
2610	2193		added by this Act, beginning with the 2020 tax year.
2611		-	SECTION 78. Not later than the 30th day after the effective
2612		-	date of this section:
2613		-	(1) the designated officer or employee of each taxing
2614		-	unit shall submit to the county assessor-collector for each county
2615		-	in which all or part of the territory of the taxing unit is located
2616		-	the worksheets used by the designated officer or employee to
2617		-	calculate the effective and rollback tax rates of the unit for the
2618		-	2013-2017 tax years; and
2619		-	(2) the county assessor-collector for each county
2620		-	shall post the worksheets submitted to the county
2621		-	assessor-collector under Subdivision (1) of this section on the
2622		-	Internet website of the county.
2623		-	SECTION 79. A taxing unit that does not own, operate, or
	2194	+	SECTION 65. A taxing unit that does not own, operate, or
2624	2195		control an Internet website is not required to comply with Sections
2625	2196		26.05(b)(2) and 26.065(b), Tax Code, as amended by this Act, until
2626	2197		the first tax year in which the unit is required by law to maintain
2627	2198		or have access to an Internet website.
2628		-	SECTION 80. Section 41.03(a), Tax Code, as amended by this
2629		-	Act, applies only to a challenge under Chapter 41, Tax Code, for
2630		-	which a challenge petition is filed on or after January 1, 2018. A
	2199	+	SECTION 66. (a) Except as provided by Subsections (b) and
	2200	+	(c) of this section, the changes in law made by this Act to Chapter
	2201	+	41, Tax Code, apply only to a protest for which the notice of
	2202	+	protest was filed by a property owner or the designated agent of the
	2203	+	owner with the appraisal review board established for an appraisal
	2204	+	district on or after January 1, 2018.
	2205	+	(b) Section 41.03(a), Tax Code, as amended by this Act,
	2206	+	applies only to a challenge under Chapter 41, Tax Code, for which a
	2207	+	challenge petition is filed on or after January 1, 2018. A
2631	2208		challenge under Chapter 41, Tax Code, for which a challenge
2632	2209		petition was filed before January 1, 2018, is governed by the law in
2633	2210		effect on the date the challenge petition was filed, and the former
2634	2211		law is continued in effect for that purpose.
2635		-	SECTION 81. Sections 41.45 and 41.66(k), Tax Code, as
2636		-	amended by this Act, and Section 41.66(k-1), Tax Code, as added by
2637		-	this Act, apply only to a protest filed under Chapter 41, Tax Code,
2638		-	on or after January 1, 2019. A protest filed under that chapter
2639		-	before January 1, 2019, is governed by the law in effect on the date
2640		-	the protest was filed, and the former law is continued in effect for
	2212	+	(c) Sections 41.45 and 41.66, Tax Code, as amended by this
	2213	+	Act, apply only to a protest filed under Chapter 41, Tax Code, on or
	2214	+	after January 1, 2019. A protest filed under that chapter before
	2215	+	January 1, 2019, is governed by the law in effect on the date the
	2216	+	protest was filed, and the former law is continued in effect for
2641	2217		that purpose.
2642		-	SECTION 82. Sections 41.46, 41.461, 41.47, 41.66(h), (i),
2643		-	and (j), and 41.67, Tax Code, as amended by this Act, and Sections
2644		-	41.66(j-1) and (p), Tax Code, as added by this Act, apply only to a
2645		-	protest for which the notice of protest was filed by a property
2646		-	owner or the designated agent of the owner with the appraisal review
2647		-	board established for an appraisal district on or after January 1,
2648		-	2018.
2649		-	SECTION 83. Section 41.71, Tax Code, as amended by this Act,
2650		-	applies only to a hearing on a protest under Chapter 41, Tax Code,
2651		-	that is scheduled on or after January 1, 2018. A hearing on a
2652		-	protest under Chapter 41, Tax Code, that is scheduled before
2653		-	January 1, 2018, is governed by the law in effect on the date the
2654		-	hearing was scheduled, and that law is continued in effect for that
2655		-	purpose.
2656		-	SECTION 84. Section 41A.07, Tax Code, as amended by this
2657		-	Act, applies only to a request for binding arbitration received by
2658		-	the comptroller from an appraisal district on or after January 1,
2659		-	2018.
2660		-	SECTION 85. Section 41A.09(b), Tax Code, as amended by this
2661		-	Act, applies only to a request for binding arbitration under
2662		-	Chapter 41A, Tax Code, that is filed on or after January 1, 2018. A
2663		-	request for binding arbitration under Chapter 41A, Tax Code, that
2664		-	is filed before January 1, 2018, is governed by the law in effect on
2665		-	the date the request is filed, and the former law is continued in
2666		-	effect for that purpose.
2667		-	SECTION 86. The changes in law made by this Act in the
	2218	+	SECTION 67. The changes in law made by this Act in the
2668	2219		qualifications of persons serving as arbitrators in binding
2669	2220		arbitrations of appeals of appraisal review board orders do not
2670	2221		affect the entitlement of a person serving as an arbitrator
2671	2222		immediately before January 1, 2018, to continue to serve as an
2672	2223		arbitrator and to conduct hearings on arbitrations until the person
2673	2224		is required to renew the person's agreement with the comptroller to
2674	2225		serve as an arbitrator. The changes in law apply only to a person
2675	2226		who initially qualifies to serve as an arbitrator or who renews the
2676	2227		person's agreement with the comptroller to serve as an arbitrator
2677	2228		on or after January 1, 2018. This Act does not prohibit a person who
2678	2229		is serving as an arbitrator on January 1, 2018, from renewing the
2679	2230		person's agreement with the comptroller to serve as an arbitrator
2680	2231		if the person has the qualifications required for an arbitrator
2681	2232		under the Tax Code as amended by this Act.
2682		-	SECTION 87. Not later than the 30th day after the effective
2683		-	date of this section, the comptroller shall mail a written notice to
2684		-	each appraisal district and the assessor for each taxing unit in
2685		-	this state of the deadline for complying with each new requirement,
2686		-	duty, or function imposed by this Act on an appraisal district or
2687		-	taxing unit.
2688		-	SECTION 88. (a) Except as otherwise provided by this Act,
	2233	+	SECTION 68. (a) Except as otherwise provided by this Act,
2689	2234		this Act takes effect January 1, 2018.
2690		-	(b) Sections 78 and 87 of this Act take effect immediately
2691		-	if this Act receives a vote of two-thirds of all the members elected
2692		-	to each house, as provided by Section 39, Article III, Texas
2693		-	Constitution. If this Act does not receive the vote necessary for
2694		-	immediate effect, Sections 78 and 87 of this Act take effect on the
2695		-	91st day after the last day of the legislative session.
2696		-	(c) The following provisions take effect September 1, 2018:
	2235	+	(b) The following provisions take effect September 1, 2018:
2697	2236		(1) Sections 6.41(b) and (d-9), Tax Code, as amended
2698	2237		by this Act;
2699	2238		(2) Sections 6.41(b-1), (b-2), and (d-10), Tax Code,
2700	2239		as added by this Act;
2701	2240		(3) Section 6.414(d), Tax Code, as amended by this
2702	2241		Act;
2703	2242		(4) Section 6.425, Tax Code, as added by this Act;
2704	2243		(5) Section 41.44(d), Tax Code, as amended by this
2705	2244		Act;
2706	2245		(6) Section 41.45(d), Tax Code, as amended by this
2707	2246		Act;
2708	2247		(7) Sections 41.45(d-1), (d-2), and (d-3), Tax Code,
2709	2248		as added by this Act;
2710	2249		(8) Section 41.66(k), Tax Code, as amended by this
2711	2250		Act; and
2712	2251		(9) Section 41.66(k-1), Tax Code, as added by this
2713	2252		Act.
2714		-	(d) The following provisions take effect January 1, 2019:
2715		-	(1) Sections 26.04(d-1), (d-2), (~~d-3), (~~e-2), (e-3),
2716		-	(e-4~~), and (e-5~~), Tax Code, as added by this Act;
	2253	+	(c) The following provisions take effect January 1, 2019:
	2254	+	(1) Sections 26.04(d-1), (d-2), (e-2), (e-3), and
	2255	+	(e-4), Tax Code, as added by this Act;
2717	2256		(2) Sections 26.04(e-1) and (g), Tax Code, as amended
2718	2257		by this Act;
2719	2258		(3) Sections 26.05(d-1) and (d-2), Tax Code, as added
2720	2259		by this Act; and
2721	2260		(4) Section 26.05(e), Tax Code, as amended by this
2722	2261		Act.
2723		-	* * * * *