Texas 2017 - 85th 1st C.S.

Texas Senate Bill SB1 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	85S11945 SMH-D
2	1		By: Bettencourt, et al. S.B. No. 1
3		-	(Bonnen of Brazoria)
4		-	Substitute the following for S.B. No. 1: No.
5	2
6	3
7	4		A BILL TO BE ENTITLED
8	5		AN ACT
9		-	relating to the calculation of the ad valorem rollback tax rate of a
10		-	taxing unit and voter approval of a proposed tax rate that exceeds
11		-	the rollback tax rate.
	6	+	relating to ad valorem taxation.
12	7		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13		-	SECTION 1. Section 26.012, Tax Code, is amended by adding
14		-	Subdivision (18) to read as follows:
15		-	(18) "Small taxing unit" means:
16		-	(A) a taxing unit, other than a school district,
17		-	for which the maintenance and operations tax rate proposed for the
18		-	current tax year:
19		-	(i) is two cents or less per $100 of taxable
20		-	value; or
21		-	(ii) would impose taxes of $25 million or
22		-	less when applied to the current total value for the taxing unit; or
23		-	(B) a junior college district.
24		-	SECTION 2. Section 26.04, Tax Code, is amended by amending
25		-	Subsection (c) and adding Subsection (c-1) to read as follows:
26		-	(c) An officer or employee designated by the governing body
27		-	shall calculate the effective tax rate and the rollback tax rate for
28		-	the unit, where:
29		-	(1) "Effective tax rate" means a rate expressed in
30		-	dollars per $100 of taxable value calculated according to the
31		-	following formula:
32		-	EFFECTIVE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY
33		-	LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
	8	+	SECTION 1. This Act may be cited as the Texas Property Tax
	9	+	Reform and Relief Act of 2017.
	10	+	SECTION 2. Section 1.085(a), Tax Code, is amended to read as
	11	+	follows:
	12	+	(a) Notwithstanding any other provision in this title and
	13	+	except as provided by this section, any notice, rendition,
	14	+	application form, or completed application, or information
	15	+	requested under Section 41.461(a)(2), that is required or permitted
	16	+	by this title to be delivered between a chief appraiser, an
	17	+	appraisal district, an appraisal review board, or any combination
	18	+	of those persons and a property owner or [between a chief appraiser,
	19	+	an appraisal district, an appraisal review board, or any
	20	+	combination of those persons and] a person designated by a property
	21	+	owner under Section 1.111(f) may be delivered in an electronic
	22	+	format if the chief appraiser and the property owner or person
	23	+	designated by the owner agree under this section.
	24	+	SECTION 3. Chapter 5, Tax Code, is amended by adding Section
	25	+	5.01 to read as follows:
	26	+	Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
	27	+	(a) The comptroller shall appoint the property tax administration
	28	+	advisory board to advise the comptroller with respect to the
	29	+	division or divisions within the office of the comptroller with
	30	+	primary responsibility for state administration of property
	31	+	taxation and state oversight of appraisal districts and local tax
	32	+	offices. The advisory board may make recommendations to the
	33	+	comptroller regarding improving the effectiveness and efficiency
	34	+	of the property tax system, best practices, and complaint
	35	+	resolution procedures.
	36	+	(b) The advisory board is composed of at least six members
	37	+	appointed by the comptroller. The members of the board should
	38	+	include:
	39	+	(1) representatives of property tax payers, appraisal
	40	+	districts, and school districts; and
	41	+	(2) a person who has knowledge or experience in
	42	+	conducting ratio studies.
	43	+	(c) The members of the advisory board serve at the pleasure
	44	+	of the comptroller.
	45	+	(d) Any advice to the comptroller relating to a matter
	46	+	described by Subsection (a) that is provided by a member of the
	47	+	advisory board must be provided at a meeting called by the
	48	+	comptroller.
	49	+	(e) Chapter 2110, Government Code, does not apply to the
	50	+	advisory board.
	51	+	SECTION 4. Sections 5.041(b), (c), and (e-1), Tax Code, are
	52	+	amended to read as follows:
	53	+	(b) A member of the appraisal review board established for
	54	+	an appraisal district must complete the course established under
	55	+	Subsection (a). The course must provide at least eight hours of
	56	+	classroom training and education. A member of the appraisal review
	57	+	board may not participate in a hearing conducted by the board unless
	58	+	the person has completed the course established under Subsection
	59	+	(a) and received a certificate of course completion.
	60	+	(c) The comptroller may contract with service providers to
	61	+	assist with the duties imposed under Subsection (a), but the course
	62	+	required may not be provided by an appraisal district, the chief
	63	+	appraiser or another employee of an appraisal district, a member of
	64	+	the board of directors of an appraisal district, a member of an
	65	+	appraisal review board, or a taxing unit. The comptroller may
	66	+	assess a fee to recover a portion of the costs incurred for the
	67	+	training course, but the fee may not exceed $50 per person trained.
	68	+	If the training is provided to an individual other than a member of
	69	+	an appraisal review board, the comptroller may assess a fee not to
	70	+	exceed $50 per person trained.
	71	+	(e-1) In addition to the course established under
	72	+	Subsection (a), the comptroller shall approve curricula and provide
	73	+	materials for use in a continuing education course for members of an
	74	+	appraisal review board. The course must provide at least four hours
	75	+	of classroom training and education. The curricula and materials
	76	+	must include information regarding:
	77	+	(1) the cost, income, and market data comparison
	78	+	methods of appraising property;
	79	+	(2) the appraisal of business personal property;
	80	+	(3) the determination of capitalization rates for
	81	+	property appraisal purposes;
	82	+	(4) the duties of an appraisal review board;
	83	+	(5) the requirements regarding the independence of an
	84	+	appraisal review board from the board of directors and the chief
	85	+	appraiser and other employees of the appraisal district;
	86	+	(6) the prohibitions against ex parte communications
	87	+	applicable to appraisal review board members;
	88	+	(7) the Uniform Standards of Professional Appraisal
	89	+	Practice;
	90	+	(8) the duty of the appraisal district to substantiate
	91	+	the district's determination of the value of property;
	92	+	(9) the requirements regarding the equal and uniform
	93	+	appraisal of property;
	94	+	(10) the right of a property owner to protest the
	95	+	appraisal of the property as provided by Chapter 41; and
	96	+	(11) a detailed explanation of each of the actions
	97	+	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
	98	+	41.42, and 41.43 so that members are fully aware of each of the
	99	+	grounds on which a property appraisal can be appealed.
	100	+	SECTION 5. Chapter 5, Tax Code, is amended by adding Section
	101	+	5.043 to read as follows:
	102	+	Sec. 5.043. TRAINING OF ARBITRATORS. (a) This section
	103	+	applies only to persons who have agreed to serve as arbitrators
	104	+	under Chapter 41A.
	105	+	(b) The comptroller shall:
	106	+	(1) approve curricula and provide an arbitration
	107	+	manual and other materials for use in training and educating
	108	+	arbitrators;
	109	+	(2) make all materials for use in training and
	110	+	educating arbitrators freely available online; and
	111	+	(3) establish and supervise a training program on
	112	+	property tax law for the training and education of arbitrators.
	113	+	(c) The training program must:
	114	+	(1) emphasize the requirements regarding the equal and
	115	+	uniform appraisal of property; and
	116	+	(2) be at least four hours in length.
	117	+	(d) The training program may be provided online. The
	118	+	comptroller by rule may prescribe the manner by which the
	119	+	comptroller may verify that a person taking the training program
	120	+	online has taken and completed the program.
	121	+	(e) The comptroller may contract with service providers to
	122	+	assist with the duties imposed under Subsection (b), but the
	123	+	training program may not be provided by an appraisal district, the
	124	+	chief appraiser or another employee of an appraisal district, a
	125	+	member of the board of directors of an appraisal district, a member
	126	+	of an appraisal review board, or a taxing unit. The comptroller may
	127	+	assess a fee to recover a portion of the costs incurred for the
	128	+	training program, but the fee may not exceed $50 for each person
	129	+	trained.
	130	+	(f) The comptroller shall prepare an arbitration manual for
	131	+	use in the training program. The manual shall be updated regularly
	132	+	and may be revised on request, in writing, to the comptroller. The
	133	+	revised language must be approved by the unanimous agreement of a
	134	+	committee selected by the comptroller and representing, equally,
	135	+	taxpayers and chief appraisers. The person requesting the revision
	136	+	must pay the costs of mediation if the comptroller determines that
	137	+	mediation is required.
	138	+	SECTION 6. Section 5.05, Tax Code, is amended by adding
	139	+	Subsection (c-1) to read as follows:
	140	+	(c-1) An appraisal district shall appraise property in
	141	+	accordance with any appraisal manuals prepared and issued by the
	142	+	comptroller under this section.
	143	+	SECTION 7. Section 5.07, Tax Code, is amended by adding
	144	+	Subsections (f), (g), (h), and (i) to read as follows:
	145	+	(f) In conjunction with prescribing a uniform record system
	146	+	to be used by all appraisal districts as required by Subsection (c),
	147	+	the comptroller shall prescribe tax rate calculation forms to be
	148	+	used by the designated officer or employee of each:
	149	+	(1) taxing unit other than a school district to
	150	+	calculate and submit the equivalent tax rate and the rollback tax
	151	+	rate for the unit as required by Chapter 26; and
	152	+	(2) school district to calculate and submit the
	153	+	equivalent tax rate, the rollback tax rate, and the rate to maintain
	154	+	the same amount of state and local revenue per weighted student that
	155	+	the district received in the school year beginning in the preceding
	156	+	tax year as required by Chapter 26.
	157	+	(g) The forms described by Subsection (f) must be in an
	158	+	electronic format and:
	159	+	(1) have blanks that can be filled in electronically;
	160	+	(2) be capable of being certified by the designated
	161	+	officer or employee after completion as accurately calculating the
	162	+	applicable tax rates and using values that are the same as the
	163	+	values shown in the taxing unit's certified appraisal roll; and
	164	+	(3) be capable of being electronically incorporated
	165	+	into the real-time tax database maintained by the tax notice
	166	+	officer of each appraisal district and submitted electronically to
	167	+	the county assessor-collector of each county in which all or part of
	168	+	the territory of the taxing unit is located.
	169	+	(h) For purposes of Subsections (f) and (g), the comptroller
	170	+	shall use the forms published on the comptroller's Internet website
	171	+	as of January 1, 2017, as modified as necessary to comply with the
	172	+	requirements of those subsections. The forms may be updated at the
	173	+	discretion of the comptroller to reflect any change in the values
	174	+	used to calculate a tax rate, including the changes resulting from
	175	+	the implementation in the 2018 tax year of S.B. 1, Acts of the 85th
	176	+	Legislature, 1st Called Session, 2017, or similar legislation
	177	+	enacted at that session, or a change in a subsequent tax year
	178	+	resulting from a statutory change in a value used to calculate a tax
	179	+	rate. The forms may also be updated at the discretion of the
	180	+	comptroller to reflect formatting or other nonsubstantive changes.
	181	+	(i) The comptroller may revise the forms to reflect
	182	+	statutory changes other than those described by Subsection (h) or
	183	+	on receipt of a request in writing. A revision under this
	184	+	subsection must be approved by the agreement of a majority of the
	185	+	members of a committee selected by the comptroller who are present
	186	+	at a committee meeting at which a quorum is present. The members of
	187	+	the committee must represent, equally, taxpayers and either taxing
	188	+	units or persons designated by taxing units. In the case of a
	189	+	revision for which the comptroller receives a request in writing,
	190	+	the person requesting the revision shall pay the costs of mediation
	191	+	if the comptroller determines that mediation is required.
	192	+	SECTION 8. Section 5.091, Tax Code, is amended to read as
	193	+	follows:
	194	+	Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the
	195	+	comptroller shall prepare a list that includes the total tax rate
	196	+	imposed by each taxing unit in this state, as [other than a school
	197	+	district, if the tax rate is] reported to the comptroller by each
	198	+	appraisal district, for the year [preceding the year] in which the
	199	+	list is prepared. The comptroller shall:
	200	+	(1) prescribe the manner in which and deadline by
	201	+	which appraisal districts are required to submit the tax rates to
	202	+	the comptroller; and
	203	+	(2) list the tax rates alphabetically according to:
	204	+	(A) the county or counties in which each taxing
	205	+	unit is located; and
	206	+	(B) the name of each taxing unit [in descending
	207	+	order].
	208	+	(b) Not later than January 1 [December 31] of the following
	209	+	[each] year, the comptroller shall publish on the comptroller's
	210	+	Internet website the list required by Subsection (a).
	211	+	SECTION 9. Sections 5.102(a) and (c), Tax Code, are amended
	212	+	to read as follows:
	213	+	(a) At least once every two years, the comptroller shall
	214	+	review the governance of each appraisal district, taxpayer
	215	+	assistance provided, and the operating and appraisal standards,
	216	+	procedures, and methodology used by each appraisal district, to
	217	+	determine compliance with generally accepted standards,
	218	+	procedures, and methodology, including compliance with standards,
	219	+	procedures, and methodology prescribed by appraisal manuals
	220	+	prepared and issued by the comptroller. After consultation with
	221	+	the property tax administration advisory board [committee created
	222	+	under Section 403.302, Government Code], the comptroller by rule
	223	+	may establish procedures and standards for conducting and scoring
	224	+	the review.
	225	+	(c) At the conclusion of the review, the comptroller shall,
	226	+	in writing, notify the appraisal district concerning its
	227	+	performance in the review. If the review results in a finding that
	228	+	an appraisal district is not in compliance with generally accepted
	229	+	standards, procedures, and methodology, including compliance with
	230	+	standards, procedures, and methodology prescribed by appraisal
	231	+	manuals prepared and issued by the comptroller, the comptroller
	232	+	shall deliver a report that details the comptroller's findings and
	233	+	recommendations for improvement to:
	234	+	(1) the appraisal district's chief appraiser and board
	235	+	of directors; and
	236	+	(2) the superintendent and board of trustees of each
	237	+	school district participating in the appraisal district.
	238	+	SECTION 10. Chapter 5, Tax Code, is amended by adding
	239	+	Section 5.104 to read as follows:
	240	+	Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The
	241	+	comptroller shall prepare:
	242	+	(1) an appraisal review board survey form that allows
	243	+	an individual described by Subsection (b) to submit comments and
	244	+	suggestions to the comptroller regarding an appraisal review board;
	245	+	and
	246	+	(2) instructions for completing and submitting the
	247	+	form.
	248	+	(b) The following individuals may complete and submit a
	249	+	survey form under this section:
	250	+	(1) a property owner who files a motion under Section
	251	+	25.25 to correct the appraisal roll or a protest under Chapter 41;
	252	+	(2) the designated agent of the property owner; or
	253	+	(3) a designated representative of the appraisal
	254	+	district in which the motion or protest is filed who attends the
	255	+	hearing on the motion or protest.
	256	+	(c) The survey form must allow an individual to submit
	257	+	comments and suggestions regarding:
	258	+	(1) the matters listed in Section 5.103(b); and
	259	+	(2) any other matter related to the fairness and
	260	+	efficiency of the appraisal review board.
	261	+	(d) An appraisal district must provide the survey form and
	262	+	the instructions for completing and submitting the form to each
	263	+	property owner or designated agent of the owner at or before each
	264	+	hearing conducted under Section 25.25 or Chapter 41 by the
	265	+	appraisal review board established for the appraisal district or by
	266	+	a panel of the board.
	267	+	(e) An individual who elects to submit the survey form must
	268	+	submit the form to the comptroller as provided by this section. An
	269	+	appraisal district may not accept a survey form submitted under
	270	+	this section. An individual may submit only one survey form for
	271	+	each motion or protest.
	272	+	(f) The comptroller shall allow an individual to submit a
	273	+	survey form to the comptroller in the following manner:
	274	+	(1) in person;
	275	+	(2) by mail;
	276	+	(3) by electronic mail; or
	277	+	(4) through a web page on the comptroller's Internet
	278	+	website that allows the individual to complete and submit the form.
	279	+	(g) An appraisal district may not require a property owner
	280	+	or the designated agent of the owner to complete a survey form at
	281	+	the appraisal office in order to be permitted to submit the form to
	282	+	the comptroller.
	283	+	(h) A property owner, the designated agent of the owner, or
	284	+	a designated representative of an appraisal district who elects to
	285	+	submit a survey form must submit the form not later than the 45th
	286	+	day after the date the form is provided to the owner or agent under
	287	+	Subsection (d).
	288	+	(i) The comptroller shall issue an annual report that
	289	+	summarizes the information included in the survey forms submitted
	290	+	during the preceding year. The report may not disclose the identity
	291	+	of an individual who submitted a survey form.
	292	+	(j) The comptroller may adopt rules necessary to implement
	293	+	this section.
	294	+	SECTION 11. Section 5.13(d), Tax Code, is amended to read as
	295	+	follows:
	296	+	(d) In conducting a general audit, the comptroller shall
	297	+	consider and report on:
	298	+	(1) the extent to which the district complies with
	299	+	applicable law or generally accepted standards of appraisal or
	300	+	other relevant practice, including appraisal standards and
	301	+	practices prescribed by appraisal manuals prepared and issued by
	302	+	the comptroller;
	303	+	(2) the uniformity and level of appraisal of major
	304	+	kinds of property and the cause of any significant deviations from
	305	+	ideal uniformity and equality of appraisal of major kinds of
	306	+	property;
	307	+	(3) duplication of effort and efficiency of operation;
	308	+	(4) the general efficiency, quality of service, and
	309	+	qualification of appraisal district personnel; and
	310	+	(5) except as otherwise provided by Subsection (b) [of
	311	+	this section], any other matter included in the request for the
	312	+	audit.
	313	+	SECTION 12. Section 6.035(a-1), Tax Code, is amended to
	314	+	read as follows:
	315	+	(a-1) An individual is ineligible to serve on an appraisal
	316	+	district board of directors if the individual has engaged in the
	317	+	business of appraising property for compensation for use in
	318	+	proceedings under this title or of representing property owners for
	319	+	compensation in proceedings under this title in the appraisal
	320	+	district at any time during the preceding three [five] years.
	321	+	SECTION 13. Section 6.05, Tax Code, is amended by adding
	322	+	Subsection (k) to read as follows:
	323	+	(k) The chief appraiser shall establish an office of tax
	324	+	notices in the appraisal district. The office is responsible for
	325	+	delivering the notice required by Section 26.04(e-2) and creating
	326	+	and maintaining the database required by Section 26.17. The office
	327	+	is administered by the tax notice officer, who is appointed by and
	328	+	serves at the pleasure of the chief appraiser. The chief appraiser
	329	+	may designate other personnel to assist the tax notice officer in
	330	+	performing the functions of the office. In all communications, the
	331	+	office must identify itself as the "(insert name of county in which
	332	+	appraisal district is established) County Office of Tax Notices"
	333	+	rather than as the appraisal district.
	334	+	SECTION 14. Section 6.15, Tax Code, is amended by adding
	335	+	Subsection (c-1) to read as follows:
	336	+	(c-1) Subsections (a) and (b) do not prohibit a member of
	337	+	the board of directors of an appraisal district from transmitting
	338	+	to the chief appraiser without comment a complaint by a property
	339	+	owner or taxing unit about the appraisal of a specific property,
	340	+	provided that the transmission is in writing.
	341	+	SECTION 15. Section 6.41, Tax Code, is amended by amending
	342	+	Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and
	343	+	(d-10) to read as follows:
	344	+	(b) Except as provided by Subsection (b-1) or (b-2), an
	345	+	appraisal review [The] board consists of three members.
	346	+	(b-1) An appraisal [However, the] district board of
	347	+	directors by resolution of a majority of the board's [its] members
	348	+	may increase the size of the district's appraisal review board to
	349	+	the number of members the board of directors considers appropriate.
	350	+	(b-2) An appraisal district board of directors for a
	351	+	district established in a county with a population of one million or
	352	+	more by resolution of a majority of the board's members shall
	353	+	increase the size of the district's appraisal review board to the
	354	+	number of members the board of directors considers appropriate to
	355	+	manage the duties of the appraisal review board, including the
	356	+	duties of each special panel established under Section 6.425.
	357	+	(d-9) In selecting individuals who are to serve as members
	358	+	of the appraisal review board for an appraisal district described
	359	+	by Subsection (b-2), the local administrative district judge shall
	360	+	select an adequate number of qualified individuals to permit the
	361	+	chairman of the appraisal review board to fill the positions on each
	362	+	special panel established under Section 6.425.
	363	+	(d-10) Upon selection of the individuals who are to serve as
	364	+	members of the appraisal review board, the local administrative
	365	+	district judge shall enter an appropriate order designating such
	366	+	members and setting each member's respective term of office, as
	367	+	provided elsewhere in this section.
	368	+	SECTION 16. Sections 6.412(a) and (d), Tax Code, are
	369	+	amended to read as follows:
	370	+	(a) An individual is ineligible to serve on an appraisal
	371	+	review board if the individual:
	372	+	(1) is related within the second degree by
	373	+	consanguinity or affinity, as determined under Chapter 573,
	374	+	Government Code, to an individual who is engaged in the business of
	375	+	appraising property for compensation for use in proceedings under
	376	+	this title or of representing property owners for compensation in
	377	+	proceedings under this title in the appraisal district for which
	378	+	the appraisal review board is established;
	379	+	(2) owns property on which delinquent taxes have been
	380	+	owed to a taxing unit for more than 60 days after the date the
	381	+	individual knew or should have known of the delinquency unless:
	382	+	(A) the delinquent taxes and any penalties and
	383	+	interest are being paid under an installment payment agreement
	384	+	under Section 33.02; or
	385	+	(B) a suit to collect the delinquent taxes is
	386	+	deferred or abated under Section 33.06 or 33.065; or
	387	+	(3) is related within the third degree by
	388	+	consanguinity or within the second degree by affinity, as
	389	+	determined under Chapter 573, Government Code, to a member of:
	390	+	(A) the appraisal district's board of directors;
	391	+	or
	392	+	(B) the appraisal review board.
	393	+	(d) A person is ineligible to serve on the appraisal review
	394	+	board of an appraisal district established for a county described
	395	+	by Section 6.41(d-1) [having a population of more than 100,000] if
	396	+	the person:
	397	+	(1) is a former member of the board of directors,
	398	+	former officer, or former employee of the appraisal district;
	399	+	(2) served as a member of the governing body or officer
	400	+	of a taxing unit for which the appraisal district appraises
	401	+	property, until the fourth anniversary of the date the person
	402	+	ceased to be a member or officer; [or]
	403	+	(3) appeared before the appraisal review board for
	404	+	compensation during the two-year period preceding the date the
	405	+	person is appointed; or
	406	+	(4) served for all or part of three previous terms as a
	407	+	board member or auxiliary board member on the appraisal review
	408	+	board.
	409	+	SECTION 17. Section 6.414(d), Tax Code, is amended to read
	410	+	as follows:
	411	+	(d) An auxiliary board member may hear taxpayer protests
	412	+	before the appraisal review board. An auxiliary board member may
	413	+	not hear taxpayer protests before a special panel established under
	414	+	Section 6.425 unless the member is eligible to be appointed to the
	415	+	special panel. If one or more auxiliary board members sit on a
	416	+	panel established under Section 6.425 or 41.45 to conduct a protest
	417	+	hearing, the number of regular appraisal review board members
	418	+	required by that section to constitute the panel is reduced by the
	419	+	number of auxiliary board members sitting. An auxiliary board
	420	+	member sitting on a panel is considered a regular board member for
	421	+	all purposes related to the conduct of the hearing.
	422	+	SECTION 18. Section 6.42(a), Tax Code, is amended to read as
	423	+	follows:
	424	+	(a) A majority of the appraisal review board constitutes a
	425	+	quorum. The local administrative district judge under Subchapter
	426	+	D, Chapter 74, Government Code, in the county in which [board of
	427	+	directors of] the appraisal district is established [by resolution]
	428	+	shall select a chairman and a secretary from among the members of
	429	+	the appraisal review board. The judge [board of directors of the
	430	+	appraisal district] is encouraged to select as chairman [of the
	431	+	appraisal review board] a member of the appraisal review board, if
	432	+	any, who has a background in law and property appraisal.
	433	+	SECTION 19. Section 6.42, Tax Code, is amended by adding
	434	+	Subsection (d) to read as follows:
	435	+	(d) The concurrence of a majority of the members of the
	436	+	appraisal review board or a panel of the board present at a meeting
	437	+	of the board or panel is sufficient for a recommendation,
	438	+	determination, decision, or other action by the board or panel, and
	439	+	the concurrence of more than a majority of the members of the board
	440	+	or panel may not be required.
	441	+	SECTION 20. Subchapter C, Chapter 6, Tax Code, is amended by
	442	+	adding Section 6.425 to read as follows:
	443	+	Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN
	444	+	CERTAIN DISTRICTS. (a) This section applies only to the appraisal
	445	+	review board for an appraisal district described by Section
	446	+	6.41(b-2).
	447	+	(b) The appraisal review board shall establish special
	448	+	panels to conduct protest hearings under Chapter 41 relating to
	449	+	property that:
	450	+	(1) has an appraised value of $50 million or more as
	451	+	determined by the appraisal district; and
	452	+	(2) is included in one of the following
	453	+	classifications:
	454	+	(A) commercial real and personal property;
	455	+	(B) real and personal property of utilities;
	456	+	(C) industrial and manufacturing real and
	457	+	personal property; and
	458	+	(D) multifamily residential real property.
	459	+	(c) Each special panel described by this section consists of
	460	+	three members of the appraisal review board appointed by the
	461	+	chairman of the board.
	462	+	(d) To be eligible to be appointed to a special panel
	463	+	described by this section, a member of the appraisal review board
	464	+	must:
	465	+	(1) hold a juris doctor or equivalent degree;
	466	+	(2) hold a master of business administration degree;
	467	+	(3) be licensed as a certified public accountant under
	468	+	Chapter 901, Occupations Code;
	469	+	(4) be accredited by the American Society of
	470	+	Appraisers as an accredited senior appraiser;
	471	+	(5) possess an MAI professional designation from the
	472	+	Appraisal Institute;
	473	+	(6) possess a Certified Assessment Evaluator (CAE)
	474	+	professional designation from the International Association of
	475	+	Assessing Officers;
	476	+	(7) have at least 10 years of experience in property
	477	+	tax appraisal or consulting; or
	478	+	(8) be licensed as a real estate broker or sales agent
	479	+	under Chapter 1101, Occupations Code.
	480	+	(e) Notwithstanding Subsection (d), the chairman of the
	481	+	appraisal review board may appoint to a special panel described by
	482	+	this section a member of the appraisal review board who does not
	483	+	meet the qualifications prescribed by that subsection if:
	484	+	(1) the number of persons appointed to the board by the
	485	+	local administrative district judge who meet those qualifications
	486	+	is not sufficient to fill the positions on each special panel; and
	487	+	(2) the board member being appointed to the panel
	488	+	holds a bachelor's degree in any field.
	489	+	(f) In addition to conducting protest hearings relating to
	490	+	property described by Subsection (b) of this section, a special
	491	+	panel may conduct protest hearings under Chapter 41 relating to
	492	+	property not described by Subsection (b) of this section as
	493	+	assigned by the chairman of the appraisal review board.
	494	+	SECTION 21. Section 11.4391(a), Tax Code, is amended to
	495	+	read as follows:
	496	+	(a) The chief appraiser shall accept and approve or deny an
	497	+	application for an exemption for freeport goods under Section
	498	+	11.251 after the deadline for filing it has passed if it is filed
	499	+	not later than June 1 [before the date the appraisal review board
	500	+	approves the appraisal records].
	501	+	SECTION 22. Section 22.23, Tax Code, is amended to read as
	502	+	follows:
	503	+	Sec. 22.23. FILING DATE. (a) Rendition statements and
	504	+	property reports must be delivered to the chief appraiser after
	505	+	January 1 and not later than April 1 [15], except as provided by
	506	+	Section 22.02.
	507	+	(b) On written request by the property owner, the chief
	508	+	appraiser shall extend a deadline for filing a rendition statement
	509	+	or property report to a date not later than May 1 [15]. The chief
	510	+	appraiser may further extend the deadline an additional 15 days
	511	+	upon good cause shown in writing by the property owner.
	512	+	(c) Notwithstanding any other provision of this section,
	513	+	rendition statements and property reports for property regulated by
	514	+	the Public Utility Commission of Texas, the Railroad Commission of
	515	+	Texas, the federal Surface Transportation Board, or the Federal
	516	+	Energy Regulatory Commission must be delivered to the chief
	517	+	appraiser not later than April 30, except as provided by Section
	518	+	22.02. The chief appraiser may extend the filing deadline 15 days
	519	+	for good cause shown in writing by the property owner.
	520	+	SECTION 23. Section 23.01(b), Tax Code, is amended to read
	521	+	as follows:
	522	+	(b) The market value of property shall be determined by the
	523	+	application of generally accepted appraisal methods and
	524	+	techniques, including appraisal methods and techniques prescribed
	525	+	by appraisal manuals prepared and issued by the comptroller. If the
	526	+	appraisal district determines the appraised value of a property
	527	+	using mass appraisal standards, the mass appraisal standards must
	528	+	comply with the Uniform Standards of Professional Appraisal
	529	+	Practice. The same or similar appraisal methods and techniques
	530	+	shall be used in appraising the same or similar kinds of property.
	531	+	However, each property shall be appraised based upon the individual
	532	+	characteristics that affect the property's market value, and all
	533	+	available evidence that is specific to the value of the property
	534	+	shall be taken into account in determining the property's market
	535	+	value.
	536	+	SECTION 24. Sections 25.19(a) and (g), Tax Code, are
	537	+	amended to read as follows:
	538	+	(a) By April 15 [1] or as soon thereafter as practicable [if
	539	+	the property is a single-family residence that qualifies for an
	540	+	exemption under Section 11.13, or by May 1 or as soon thereafter as
	541	+	practicable in connection with any other property], the chief
	542	+	appraiser shall deliver a clear and understandable written notice
	543	+	to a property owner of the appraised value of the property owner's
	544	+	property if:
	545	+	(1) the appraised value of the property is greater
	546	+	than it was in the preceding year;
	547	+	(2) the appraised value of the property is greater
	548	+	than the value rendered by the property owner;
	549	+	(3) the property was not on the appraisal roll in the
	550	+	preceding year; or
	551	+	(4) an exemption or partial exemption approved for the
	552	+	property for the preceding year was canceled or reduced for the
	553	+	current year.
	554	+	(g) By April 15 [1] or as soon thereafter as practicable [if
	555	+	the property is a single-family residence that qualifies for an
	556	+	exemption under Section 11.13, or by May 1 or as soon thereafter as
	557	+	practicable in connection with any other property], the chief
	558	+	appraiser shall deliver a written notice to the owner of each
	559	+	property not included in a notice required to be delivered under
	560	+	Subsection (a), if the property was reappraised in the current tax
	561	+	year, if the ownership of the property changed during the preceding
	562	+	year, or if the property owner or the agent of a property owner
	563	+	authorized under Section 1.111 makes a written request for the
	564	+	notice. The chief appraiser shall separate real from personal
	565	+	property and include in the notice for each property:
	566	+	(1) the appraised value of the property in the
	567	+	preceding year;
	568	+	(2) the appraised value of the property for the
	569	+	current year and the kind of each partial exemption, if any,
	570	+	approved for the current year;
	571	+	(3) a detailed explanation of the time and procedure
	572	+	for protesting the value; and
	573	+	(4) the date and place the appraisal review board will
	574	+	begin hearing protests.
	575	+	SECTION 25. Effective January 1, 2019, Section 25.19, Tax
	576	+	Code, is amended by adding Subsections (b-3) and (b-4) to read as
	577	+	follows:
	578	+	(b-3) This subsection applies only to an appraisal district
	579	+	described by Section 6.41(b-2). In addition to the information
	580	+	required by Subsection (b), the chief appraiser shall state in a
	581	+	notice of appraised value of property described by Section 6.425(b)
	582	+	that the property owner has the right to have a protest relating to
	583	+	the property heard by a special panel of the appraisal review board.
	584	+	(b-4) Subsection (b)(5) applies only to a notice of
	585	+	appraised value required to be delivered by the chief appraiser of
	586	+	an appraisal district established in a county with a population of
	587	+	less than 120,000. This subsection expires January 1, 2020.
	588	+	SECTION 26. Effective January 1, 2020, Sections 25.19(b)
	589	+	and (i), Tax Code, are amended to read as follows:
	590	+	(b) The chief appraiser shall separate real from personal
	591	+	property and include in the notice for each:
	592	+	(1) a list of the taxing units in which the property is
	593	+	taxable;
	594	+	(2) the appraised value of the property in the
	595	+	preceding year;
	596	+	(3) the taxable value of the property in the preceding
	597	+	year for each taxing unit taxing the property;
	598	+	(4) the appraised value of the property for the
	599	+	current year, the kind and amount of each exemption and partial
	600	+	exemption, if any, approved for the property for the current year
	601	+	and for the preceding year, and, if an exemption or partial
	602	+	exemption that was approved for the preceding year was canceled or
	603	+	reduced for the current year, the amount of the exemption or partial
	604	+	exemption canceled or reduced;
	605	+	(5) [if the appraised value is greater than it was in
	606	+	the preceding year, the amount of tax that would be imposed on the
	607	+	property on the basis of the tax rate for the preceding year;
	608	+	[(6)] in italic typeface, the following statement:
	609	+	"The Texas Legislature does not set the amount of your local taxes.
	610	+	Your property tax burden is decided by your locally elected
	611	+	officials, and all inquiries concerning your taxes should be
	612	+	directed to those officials";
	613	+	(6) [(7)] a detailed explanation of the time and
	614	+	procedure for protesting the value;
	615	+	(7) [(8)] the date and place the appraisal review
	616	+	board will begin hearing protests; and
	617	+	(8) [(9)] a brief explanation that the governing body
	618	+	of each taxing unit decides whether or not taxes on the property
	619	+	will increase and the appraisal district only determines the value
	620	+	of the property.
	621	+	(i) Delivery with a notice required by Subsection (a) or (g)
	622	+	of a copy of the pamphlet published by the comptroller under Section
	623	+	5.06 or a copy of the notice published by the chief appraiser under
	624	+	Section 41.70 is sufficient to comply with the requirement that the
	625	+	notice include the information specified by Subsection (b)(6)
	626	+	[(b)(7)] or (g)(3), as applicable.
	627	+	SECTION 27. Section 25.22(a), Tax Code, is amended to read
	628	+	as follows:
	629	+	(a) By May 1 [15] or as soon thereafter as practicable, the
	630	+	chief appraiser shall submit the completed appraisal records to the
	631	+	appraisal review board for review and determination of protests.
	632	+	However, the chief appraiser may not submit the records until the
	633	+	chief appraiser has delivered the notices required by Subsection
	634	+	(d) of Section 11.45, Subsection (d) of Section 23.44, Subsection
	635	+	(d) of Section 23.57, Subsection (d) of Section 23.79, Subsection
	636	+	(d) of Section 23.85, Subsection (d) of Section 23.95, Subsection
	637	+	(d) of Section 23.9805, and Section 25.19.
	638	+	SECTION 28. Sections 26.01(a) and (e), Tax Code, are
	639	+	amended to read as follows:
	640	+	(a) By July 10 [25], the chief appraiser shall prepare and
	641	+	certify to the assessor for each taxing unit participating in the
	642	+	district that part of the appraisal roll for the district that lists
	643	+	the property taxable by the unit. The part certified to the
	644	+	assessor is the appraisal roll for the unit. The chief appraiser
	645	+	shall consult with the assessor for each taxing unit and notify each
	646	+	unit in writing by April 1 of the form in which the roll will be
	647	+	provided to each unit.
	648	+	(e) Except as provided by Subsection (f), not later than May
	649	+	15 [April 30], the chief appraiser shall prepare and certify to the
	650	+	assessor for each county, municipality, and school district
	651	+	participating in the appraisal district an estimate of the taxable
	652	+	value of property in that taxing unit. The chief appraiser shall
	653	+	assist each county, municipality, and school district in
	654	+	determining values of property in that taxing unit for the taxing
	655	+	unit's budgetary purposes.
	656	+	SECTION 29. Section 26.012, Tax Code, is amended by
	657	+	amending Subdivisions (9) and (10) and adding Subdivision (19) to
	658	+	read as follows:
	659	+	(9) "Equivalent [Effective] maintenance and
	660	+	operations rate" means a rate expressed in dollars per $100 of
	661	+	taxable value and calculated according to the following formula:
	662	+	EQUIVALENT [EFFECTIVE] MAINTENANCE AND OPERATIONS
	663	+	RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST
	664	+	YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -
	665	+	NEW PROPERTY VALUE)
	666	+	(10) "Excess collections" means the amount, if any, by
	667	+	which debt taxes collected in the preceding year exceeded the
	668	+	amount anticipated in the preceding year's calculation of the
	669	+	rollback tax rate, as certified by the collector under Section
	670	+	26.04(b) [of this code].
	671	+	(19) "Small taxing unit" means a taxing unit, other
	672	+	than a school district, for which the sum of property tax proposed
	673	+	to be collected for the tax year and sales and use tax projected to
	674	+	be received from the state comptroller during the fiscal period is
	675	+	$20 million or less.
	676	+	SECTION 30. The heading to Section 26.04, Tax Code, is
	677	+	amended to read as follows:
	678	+	Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
	679	+	EQUIVALENT [EFFECTIVE] AND ROLLBACK TAX RATES.
	680	+	SECTION 31. Section 26.04, Tax Code, is amended by amending
	681	+	Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and
	682	+	adding Subsections (c-1), (d-1), (d-2), (d-3), (e-2), (e-3), (e-4),
	683	+	(e-5), (h-1), and (h-2) to read as follows:
	684	+	(b) The assessor shall submit the appraisal roll for the
	685	+	unit showing the total appraised, assessed, and taxable values of
	686	+	all property and the total taxable value of new property to the
	687	+	governing body of the unit by July 15 [August 1] or as soon
	688	+	thereafter as practicable. By July 15 [August 1] or as soon
	689	+	thereafter as practicable, the taxing unit's collector shall
	690	+	certify [an estimate of] the anticipated collection rate as
	691	+	calculated under Subsections (h), (h-1), and (h-2) for the current
	692	+	year to the governing body. If the collector certified an
	693	+	anticipated collection rate in the preceding year and the actual
	694	+	collection rate in that year exceeded the anticipated rate, the
	695	+	collector shall also certify the amount of debt taxes collected in
	696	+	excess of the anticipated amount in the preceding year.
	697	+	(c) After the assessor for the unit submits the appraisal
	698	+	roll for the unit to the governing body of the unit as required by
	699	+	Subsection (b), an [An] officer or employee designated by the
	700	+	governing body shall calculate the equivalent [effective] tax rate
	701	+	and the rollback tax rate for the unit, where:
	702	+	(1) "Equivalent [Effective] tax rate" means a rate
	703	+	expressed in dollars per $100 of taxable value calculated according
	704	+	to the following formula:
	705	+	EQUIVALENT [EFFECTIVE] TAX RATE = (LAST YEAR'S LEVY -
	706	+	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
	707	+	PROPERTY VALUE)
34	708		; and
35	709		(2) "Rollback tax rate" means a rate expressed in
36	710		dollars per $100 of taxable value calculated according to the
37	711		following applicable formula:
38	712		(A) for a small taxing unit:
39		-	ROLLBACK TAX RATE = (EFFECTIVE MAINTENANCE AND
40		-	OPERATIONS RATE x 1.08) + CURRENT DEBT RATE
	713	+	ROLLBACK TAX RATE = (EQUIVALENT [EFFECTIVE]
	714	+	MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
	715	+	RATE
41	716		; or
42	717		(B) for a taxing unit other than a small taxing
43	718		unit:
44		-	ROLLBACK TAX RATE = (~~EFFECTIVE~~ MAINTENANCE AND
45		-	OPERATIONS RATE x 1.06) + CURRENT DEBT RATE
	719	+	ROLLBACK TAX RATE = (EQUIVALENT MAINTENANCE AND
	720	+	OPERATIONS RATE x 1.04) + CURRENT DEBT RATE
46	721		(c-1) Notwithstanding any other provision of this section,
47	722		the governing body of a taxing unit other than a small taxing unit
48	723		may direct the designated officer or employee to calculate the
49		-	rollback tax rate of the unit according to the formula applicable to
50		-	a small taxing unit if any part of the unit is located in an area
51		-	declared a disaster area during the current tax year by the governor
52		-	or by the president of the United States. The designated officer or
53		-	employee at the direction of the governing body may continue
54		-	calculating the rollback tax rate in the manner provided by this
55		-	subsection until the earlier of:
	724	+	rollback tax rate of the unit in the manner provided for a small
	725	+	taxing unit if any part of the unit is located in an area declared a
	726	+	disaster area during the current tax year by the governor or by the
	727	+	president of the United States. The designated officer or employee
	728	+	shall continue calculating the rollback tax rate in the manner
	729	+	provided by this subsection until the earlier of:
56	730		(1) the first tax year in which the total taxable value
57	731		of property taxable by the taxing unit as shown on the appraisal
58	732		roll for the taxing unit submitted by the assessor for the taxing
59	733		unit to the governing body exceeds the total taxable value of
60	734		property taxable by the taxing unit on January 1 of the tax year in
61	735		which the disaster occurred; or
62		-	(2) the ~~third~~ tax year after the tax year in which the
	736	+	(2) the fifth tax year after the tax year in which the
63	737		disaster occurred.
64		-	SECTION 3. Section 26.041, Tax Code, is amended by amending
65		-	Subsections (a), (b), and (c) and adding Subsection (c-1) to read as
66		-	follows:
	738	+	(d) The equivalent [effective] tax rate for a county is the
	739	+	sum of the equivalent [effective] tax rates calculated for each
	740	+	type of tax the county levies and the rollback tax rate for a county
	741	+	is the sum of the rollback tax rates calculated for each type of tax
	742	+	the county levies.
	743	+	(d-1) The designated officer or employee shall use the tax
	744	+	rate calculation forms prescribed by the comptroller under Section
	745	+	5.07 in calculating the equivalent tax rate and the rollback tax
	746	+	rate.
	747	+	(d-2) The designated officer or employee may not submit the
	748	+	equivalent tax rate and the rollback tax rate to the governing body
	749	+	of the taxing unit and the unit may not adopt a tax rate until the
	750	+	designated officer or employee certifies on the tax rate
	751	+	calculation forms that the designated officer or employee has
	752	+	accurately calculated the tax rates and has used values that are the
	753	+	same as the values shown in the unit's certified appraisal roll in
	754	+	performing the calculations.
	755	+	(d-3) As soon as practicable after the designated officer or
	756	+	employee calculates the equivalent tax rate and the rollback tax
	757	+	rate of the taxing unit, the designated officer or employee shall
	758	+	submit the tax rate calculation forms used in calculating the rates
	759	+	to the county assessor-collector for each county in which all or
	760	+	part of the territory of the unit is located.
	761	+	(e) By July 22 [August 7] or as soon thereafter as
	762	+	practicable, the designated officer or employee shall submit the
	763	+	rates to the governing body. By July 27, the designated officer or
	764	+	employee [He] shall deliver by mail to each property owner in the
	765	+	unit or publish in a newspaper, and shall also post prominently on
	766	+	the home page of the unit's Internet website if published in a
	767	+	newspaper, in the form prescribed by the comptroller:
	768	+	(1) the equivalent [effective] tax rate, the rollback
	769	+	tax rate, and an explanation of how they were calculated;
	770	+	(2) the estimated amount of interest and sinking fund
	771	+	balances and the estimated amount of maintenance and operation or
	772	+	general fund balances remaining at the end of the current fiscal
	773	+	year that are not encumbered with or by corresponding existing debt
	774	+	obligation;
	775	+	(3) a schedule of the unit's debt obligations showing:
	776	+	(A) the amount of principal and interest that
	777	+	will be paid to service the unit's debts in the next year from
	778	+	property tax revenue, including payments of lawfully incurred
	779	+	contractual obligations providing security for the payment of the
	780	+	principal of and interest on bonds and other evidences of
	781	+	indebtedness issued on behalf of the unit by another political
	782	+	subdivision and, if the unit is created under Section 52, Article
	783	+	III, or Section 59, Article XVI, Texas Constitution, payments on
	784	+	debts that the unit anticipates to incur in the next calendar year;
	785	+	(B) the amount by which taxes imposed for debt
	786	+	are to be increased because of the unit's anticipated collection
	787	+	rate; and
	788	+	(C) the total of the amounts listed in Paragraphs
	789	+	(A)-(B), less any amount collected in excess of the previous year's
	790	+	anticipated collections certified as provided in Subsection (b);
	791	+	(4) the amount of additional sales and use tax revenue
	792	+	anticipated in calculations under Section 26.041;
	793	+	(5) a statement that the adoption of a tax rate equal
	794	+	to the equivalent [effective] tax rate would result in an increase
	795	+	or decrease, as applicable, in the amount of taxes imposed by the
	796	+	unit as compared to last year's levy, and the amount of the increase
	797	+	or decrease;
	798	+	(6) in the year that a taxing unit calculates an
	799	+	adjustment under Subsection (i) or (j), a schedule that includes
	800	+	the following elements:
	801	+	(A) the name of the unit discontinuing the
	802	+	department, function, or activity;
	803	+	(B) the amount of property tax revenue spent by
	804	+	the unit listed under Paragraph (A) to operate the discontinued
	805	+	department, function, or activity in the 12 months preceding the
	806	+	month in which the calculations required by this chapter are made;
	807	+	and
	808	+	(C) the name of the unit that operates a distinct
	809	+	department, function, or activity in all or a majority of the
	810	+	territory of a taxing unit that has discontinued operating the
	811	+	distinct department, function, or activity; and
	812	+	(7) in the year following the year in which a taxing
	813	+	unit raised its rollback tax rate as required by Subsection (j), a
	814	+	schedule that includes the following elements:
	815	+	(A) the amount of property tax revenue spent by
	816	+	the unit to operate the department, function, or activity for which
	817	+	the taxing unit raised the rollback tax rate as required by
	818	+	Subsection (j) for the 12 months preceding the month in which the
	819	+	calculations required by this chapter are made; and
	820	+	(B) the amount published by the unit in the
	821	+	preceding tax year under Subdivision (6)(B).
	822	+	(e-1) The tax rate certification requirements imposed by
	823	+	Subsection (d-2) and the notice requirements imposed by Subsections
	824	+	(e)(1)-(6) do not apply to a school district.
	825	+	(e-2) By July 22 or as soon thereafter as practicable, the
	826	+	tax notice officer of each appraisal district shall deliver by
	827	+	regular mail or e-mail to each owner of property located in the
	828	+	appraisal district a notice that the estimated amount of taxes to be
	829	+	imposed on the owner's property by each taxing unit in which the
	830	+	property is located may be found in the real-time tax database
	831	+	maintained by the tax notice officer under Section 26.17. The
	832	+	notice must include:
	833	+	(1) the following statement:
	834	+	"PROPOSED (tax year) PROPERTY TAX BILL INFORMATION
	835	+	"Information concerning the (insert tax year) property taxes
	836	+	on your property proposed by your local taxing units, together with
	837	+	information about expressing your support for or opposition to the
	838	+	proposed property taxes, may be found in the real-time tax notice at
	839	+	the website listed below:
	840	+	"(address of the Internet website at which the information
	841	+	may be found)";
	842	+	(2) a statement that the property owner may request
	843	+	from the county assessor-collector contact information for the
	844	+	assessor for each taxing unit in which the property is located, who
	845	+	must provide the information described by this subsection to the
	846	+	owner on request; and
	847	+	(3) the address and telephone number of the county
	848	+	assessor-collector.
	849	+	(e-3) The heading of the statement described by Subsection
	850	+	(e-2)(1) must be in bold, capital letters in typeset larger than
	851	+	that used in the other provisions of the notice.
	852	+	(e-4) The comptroller may adopt rules regarding the format
	853	+	and delivery of the notice required by Subsection (e-2).
	854	+	(e-5) The governing body of a taxing unit shall include as
	855	+	an appendix to the unit's budget for a fiscal year the tax rate
	856	+	calculation forms used by the designated officer or employee of the
	857	+	unit to calculate the equivalent tax rate and the rollback tax rate
	858	+	of the unit for the tax year in which the fiscal year begins.
	859	+	(f) If as a result of consolidation of taxing units a taxing
	860	+	unit includes territory that was in two or more taxing units in the
	861	+	preceding year, the amount of taxes imposed in each in the preceding
	862	+	year is combined for purposes of calculating the equivalent
	863	+	[effective] and rollback tax rates under this section.
	864	+	(g) A person who owns taxable property is entitled to an
	865	+	injunction prohibiting the taxing unit in which the property is
	866	+	taxable from adopting a tax rate if the assessor or designated
	867	+	officer or employee of the unit, the tax notice officer of the
	868	+	applicable appraisal district, or the taxing unit, as applicable,
	869	+	has not complied with the computation, [or] publication, or posting
	870	+	requirements of this section or Section 26.16, 26.17, or 26.18 [and
	871	+	the failure to comply was not in good faith]. It is a defense in an
	872	+	action for an injunction under this subsection that the failure to
	873	+	comply was in good faith.
	874	+	(h-1) Notwithstanding Subsection (h), if the anticipated
	875	+	collection rate of a taxing unit as calculated under that
	876	+	subsection is lower than the lowest actual collection rate of the
	877	+	taxing unit for any of the preceding three years, the anticipated
	878	+	collection rate of the taxing unit for purposes of this section is
	879	+	equal to the lowest actual collection rate of the taxing unit for
	880	+	any of the preceding three years.
	881	+	(h-2) The anticipated collection rate of a taxing unit for
	882	+	purposes of this section is the rate calculated under Subsection
	883	+	(h) as modified by Subsection (h-1), if applicable, regardless of
	884	+	whether that rate exceeds 100 percent.
	885	+	(i) This subsection applies to a taxing unit that has agreed
	886	+	by written contract to transfer a distinct department, function, or
	887	+	activity to another taxing unit and discontinues operating that
	888	+	distinct department, function, or activity if the operation of that
	889	+	department, function, or activity in all or a majority of the
	890	+	territory of the taxing unit is continued by another existing
	891	+	taxing unit or by a new taxing unit. The rollback tax rate of a
	892	+	taxing unit to which this subsection applies in the first tax year
	893	+	in which a budget is adopted that does not allocate revenue to the
	894	+	discontinued department, function, or activity is calculated as
	895	+	otherwise provided by this section, except that last year's levy
	896	+	used to calculate the equivalent [effective] maintenance and
	897	+	operations rate of the unit is reduced by the amount of maintenance
	898	+	and operations tax revenue spent by the taxing unit to operate the
	899	+	department, function, or activity for the 12 months preceding the
	900	+	month in which the calculations required by this chapter are made
	901	+	and in which the unit operated the discontinued department,
	902	+	function, or activity. If the unit did not operate that department,
	903	+	function, or activity for the full 12 months preceding the month in
	904	+	which the calculations required by this chapter are made, the unit
	905	+	shall reduce last year's levy used for calculating the equivalent
	906	+	[effective] maintenance and operations rate of the unit by the
	907	+	amount of the revenue spent in the last full fiscal year in which
	908	+	the unit operated the discontinued department, function, or
	909	+	activity.
	910	+	(j) This subsection applies to a taxing unit that had agreed
	911	+	by written contract to accept the transfer of a distinct
	912	+	department, function, or activity from another taxing unit and
	913	+	operates a distinct department, function, or activity if the
	914	+	operation of a substantially similar department, function, or
	915	+	activity in all or a majority of the territory of the taxing unit
	916	+	has been discontinued by another taxing unit, including a dissolved
	917	+	taxing unit. The rollback tax rate of a taxing unit to which this
	918	+	subsection applies in the first tax year after the other taxing unit
	919	+	discontinued the substantially similar department, function, or
	920	+	activity in which a budget is adopted that allocates revenue to the
	921	+	department, function, or activity is calculated as otherwise
	922	+	provided by this section, except that last year's levy used to
	923	+	calculate the equivalent [effective] maintenance and operations
	924	+	rate of the unit is increased by the amount of maintenance and
	925	+	operations tax revenue spent by the taxing unit that discontinued
	926	+	operating the substantially similar department, function, or
	927	+	activity to operate that department, function, or activity for the
	928	+	12 months preceding the month in which the calculations required by
	929	+	this chapter are made and in which the unit operated the
	930	+	discontinued department, function, or activity. If the unit did
	931	+	not operate the discontinued department, function, or activity for
	932	+	the full 12 months preceding the month in which the calculations
	933	+	required by this chapter are made, the unit may increase last year's
	934	+	levy used to calculate the equivalent [effective] maintenance and
	935	+	operations rate by an amount not to exceed the amount of property
	936	+	tax revenue spent by the discontinuing unit to operate the
	937	+	discontinued department, function, or activity in the last full
	938	+	fiscal year in which the discontinuing unit operated the
	939	+	department, function, or activity.
	940	+	SECTION 32. Section 26.041, Tax Code, is amended by
	941	+	amending Subsections (a), (b), (c), (e), (g), and (h) and adding
	942	+	Subsection (c-1) to read as follows:
67	943		(a) In the first year in which an additional sales and use
68		-	tax is required to be collected, the effective tax rate and rollback
69		-	tax rate for the unit are calculated according to the following
70		-	formulas:
71		-	EFFECTIVE TAX RATE = [(LAST YEAR'S LEVY - LOST PROPERTY
72		-	LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] -
73		-	SALES TAX GAIN RATE
74		-	[and]
75		-	ROLLBACK TAX RATE FOR SMALL TAXING UNIT = (EFFECTIVE
76		-	MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
77		-	RATE - SALES TAX GAIN RATE
	944	+	tax is required to be collected, the equivalent [effective] tax
	945	+	rate and rollback tax rate for the unit are calculated according to
	946	+	the following formulas:
	947	+	EQUIVALENT [EFFECTIVE] TAX RATE = [(LAST YEAR'S LEVY -
	948	+	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
	949	+	PROPERTY VALUE)] - SALES TAX GAIN RATE
78	950		and
	951	+	ROLLBACK TAX RATE FOR SMALL TAXING UNIT = (EQUIVALENT
	952	+	[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE x 1.08) +
	953	+	CURRENT DEBT RATE - SALES TAX GAIN RATE
	954	+	or
79	955		ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
80		-	TAXING UNIT = (~~EFFECTIVE~~ MAINTENANCE AND OPERATIONS
81		-	RATE x 1.06) + CURRENT DEBT RATE - SALES TAX GAIN RATE
	956	+	TAXING UNIT = (EQUIVALENT MAINTENANCE AND OPERATIONS
	957	+	RATE x 1.04) + CURRENT DEBT RATE - SALES TAX GAIN RATE
82	958		where "sales tax gain rate" means a number expressed in dollars per
83	959		$100 of taxable value, calculated by dividing the revenue that will
84	960		be generated by the additional sales and use tax in the following
85	961		year as calculated under Subsection (d) [of this section] by the
86	962		current total value.
87	963		(b) Except as provided by Subsections (a) and (c) [of this
88	964		section], in a year in which a taxing unit imposes an additional
89	965		sales and use tax, the rollback tax rate for the unit is calculated
90	966		according to the following applicable formula, regardless of
91	967		whether the unit levied a property tax in the preceding year:
92	968		ROLLBACK TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S
93	969		MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / ([TOTAL]
94	970		CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + (CURRENT
95	971		DEBT RATE - SALES TAX REVENUE RATE)
96	972		or
97	973		ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
98	974		TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
99		-	EXPENSE x 1.06) / (CURRENT TOTAL VALUE - NEW PROPERTY
	975	+	EXPENSE x 1.04) / (CURRENT TOTAL VALUE - NEW PROPERTY
100	976		VALUE)] + (CURRENT DEBT RATE - SALES TAX REVENUE RATE)
101	977		where "last year's maintenance and operations expense" means the
102	978		amount spent for maintenance and operations from property tax and
103	979		additional sales and use tax revenues in the preceding year, and
104	980		"sales tax revenue rate" means a number expressed in dollars per
105	981		$100 of taxable value, calculated by dividing the revenue that will
106	982		be generated by the additional sales and use tax in the current year
107	983		as calculated under Subsection (d) [of this section] by the current
108	984		total value.
109	985		(c) In a year in which a taxing unit that has been imposing
110	986		an additional sales and use tax ceases to impose an additional sales
111		-	and use tax, the effective tax rate and rollback tax rate for the
112		-	unit are calculated according to the following formulas:
113		-	EFFECTIVE TAX RATE = [(LAST YEAR'S LEVY - LOST PROPERTY
114		-	LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] +
115		-	SALES TAX LOSS RATE
	987	+	and use tax, the equivalent [effective] tax rate and rollback tax
	988	+	rate for the unit are calculated according to the following
	989	+	formulas:
	990	+	EQUIVALENT [EFFECTIVE] TAX RATE = [(LAST YEAR'S LEVY -
	991	+	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
	992	+	PROPERTY VALUE)] + SALES TAX LOSS RATE
116	993		[and]
117	994		ROLLBACK TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S
118	995		MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / ([TOTAL]
119	996		CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + CURRENT
120	997		DEBT RATE
121	998		and
122	999		ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
123	1000		TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
124		-	EXPENSE x 1.06) / (CURRENT TOTAL VALUE - NEW PROPERTY
	1001	+	EXPENSE x 1.04) / (CURRENT TOTAL VALUE - NEW PROPERTY
125	1002		VALUE)] + CURRENT DEBT RATE
126	1003		where "sales tax loss rate" means a number expressed in dollars per
127	1004		$100 of taxable value, calculated by dividing the amount of sales
128	1005		and use tax revenue generated in the last four quarters for which
129	1006		the information is available by the current total value and "last
130	1007		year's maintenance and operations expense" means the amount spent
131	1008		for maintenance and operations from property tax and additional
132	1009		sales and use tax revenues in the preceding year.
133	1010		(c-1) Notwithstanding any other provision of this section,
134	1011		the governing body of a taxing unit other than a small taxing unit
135	1012		may direct the designated officer or employee to calculate the
136		-	rollback tax rate of the unit according to the formula applicable to
137		-	a small taxing unit if any part of the unit is located in an area
138		-	declared a disaster area during the current tax year by the governor
139		-	or by the president of the United States. The designated officer or
140		-	employee at the direction of the governing body may continue
141		-	calculating the rollback tax rate in the manner provided by this
142		-	subsection until the earlier of:
	1013	+	rollback tax rate of the unit in the manner provided for a small
	1014	+	taxing unit if any part of the unit is located in an area declared a
	1015	+	disaster area during the current tax year by the governor or by the
	1016	+	president of the United States. The designated officer or employee
	1017	+	shall continue calculating the rollback tax rate in the manner
	1018	+	provided by this subsection until the earlier of:
143	1019		(1) the first tax year in which the total taxable value
144	1020		of property taxable by the taxing unit as shown on the appraisal
145	1021		roll for the taxing unit submitted by the assessor for the taxing
146	1022		unit to the governing body exceeds the total taxable value of
147	1023		property taxable by the taxing unit on January 1 of the tax year in
148	1024		which the disaster occurred; or
149		-	(2) the ~~third~~ tax year after the tax year in which the
	1025	+	(2) the fifth tax year after the tax year in which the
150	1026		disaster occurred.
151		-	SECTION 4. The heading to Section 26.043, Tax Code, is
	1027	+	(e) If a city that imposes an additional sales and use tax
	1028	+	receives payments under the terms of a contract executed before
	1029	+	January 1, 1986, in which the city agrees not to annex certain
	1030	+	property or a certain area and the owners or lessees of the property
	1031	+	or of property in the area agree to pay at least annually to the city
	1032	+	an amount determined by reference to all or a percentage of the
	1033	+	property tax rate of the city and all or a part of the value of the
	1034	+	property subject to the agreement or included in the area subject to
	1035	+	the agreement, the governing body, by order adopted by a majority
	1036	+	vote of the governing body, may direct the designated officer or
	1037	+	employee to add to the equivalent [effective] and rollback tax
	1038	+	rates the amount that, when applied to the total taxable value
	1039	+	submitted to the governing body, would produce an amount of taxes
	1040	+	equal to the difference between the total amount of payments for the
	1041	+	tax year under contracts described by this subsection under the
	1042	+	rollback tax rate calculated under this section and the total
	1043	+	amount of payments for the tax year that would have been obligated
	1044	+	to the city if the city had not adopted an additional sales and use
	1045	+	tax.
	1046	+	(g) If the rate of the additional sales and use tax is
	1047	+	increased, the designated officer or employee shall make two
	1048	+	projections, in the manner provided by Subsection (d) [of this
	1049	+	section], of the revenue generated by the additional sales and use
	1050	+	tax in the following year. The first projection must take into
	1051	+	account the increase and the second projection must not take into
	1052	+	account the increase. The designated officer or employee shall
	1053	+	then subtract the amount of the result of the second projection from
	1054	+	the amount of the result of the first projection to determine the
	1055	+	revenue generated as a result of the increase in the additional
	1056	+	sales and use tax. In the first year in which an additional sales
	1057	+	and use tax is increased, the equivalent [effective] tax rate for
	1058	+	the unit is the equivalent [effective] tax rate before the increase
	1059	+	minus a number the numerator of which is the revenue generated as a
	1060	+	result of the increase in the additional sales and use tax, as
	1061	+	determined under this subsection, and the denominator of which is
	1062	+	the current total value minus the new property value.
	1063	+	(h) If the rate of the additional sales and use tax is
	1064	+	decreased, the designated officer or employee shall make two
	1065	+	projections, in the manner provided by Subsection (d) [of this
	1066	+	section], of the revenue generated by the additional sales and use
	1067	+	tax in the following year. The first projection must take into
	1068	+	account the decrease and the second projection must not take into
	1069	+	account the decrease. The designated officer or employee shall
	1070	+	then subtract the amount of the result of the first projection from
	1071	+	the amount of the result of the second projection to determine the
	1072	+	revenue lost as a result of the decrease in the additional sales and
	1073	+	use tax. In the first year in which an additional sales and use tax
	1074	+	is decreased, the equivalent [effective] tax rate for the unit is
	1075	+	the equivalent [effective] tax rate before the decrease plus a
	1076	+	number the numerator of which is the revenue lost as a result of the
	1077	+	decrease in the additional sales and use tax, as determined under
	1078	+	this subsection, and the denominator of which is the current total
	1079	+	value minus the new property value.
	1080	+	SECTION 33. The heading to Section 26.043, Tax Code, is
152	1081		amended to read as follows:
153		-	Sec. 26.043. ROLLBACK AND EFFECTIVE TAX RATES ~~[RATE] IN~~
154		-	CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
155		-	SECTION 5. ~~The heading to Section~~ 26.07, Tax Code, is
	1082	+	Sec. 26.043. ROLLBACK AND EQUIVALENT [EFFECTIVE] TAX RATES
	1083	+	[RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
	1084	+	SECTION 34. Sections 26.043(a) and (b), Tax Code, are
156	1085		amended to read as follows:
157		-	Sec. 26.07. ELECTION TO REDUCE TAX RATE OF SMALL TAXING UNIT
158		-	[REPEAL INCREASE].
159		-	SECTION 6. Section 26.07(a), Tax Code, is amended to read as
	1086	+	(a) In the tax year in which a city has set an election on
	1087	+	the question of whether to impose a local sales and use tax under
	1088	+	Subchapter H, Chapter 453, Transportation Code, the officer or
	1089	+	employee designated to make the calculations provided by Section
	1090	+	26.04 may not make those calculations until the outcome of the
	1091	+	election is determined. If the election is determined in favor of
	1092	+	the imposition of the tax, the representative shall subtract from
	1093	+	the city's rollback and equivalent [effective] tax rates the amount
	1094	+	that, if applied to the city's current total value, would impose an
	1095	+	amount equal to the amount of property taxes budgeted in the current
	1096	+	tax year to pay for expenses related to mass transit services.
	1097	+	(b) In a tax year to which this section applies, a reference
	1098	+	in this chapter to the city's equivalent [effective] or rollback
	1099	+	tax rate refers to that rate as adjusted under this section.
	1100	+	SECTION 35. The heading to Section 26.044, Tax Code, is
	1101	+	amended to read as follows:
	1102	+	Sec. 26.044. EQUIVALENT [EFFECTIVE] TAX RATE TO PAY FOR
	1103	+	STATE CRIMINAL JUSTICE MANDATE.
	1104	+	SECTION 36. Sections 26.044(a), (b), and (c), Tax Code, are
	1105	+	amended to read as follows:
	1106	+	(a) The first time that a county adopts a tax rate after
	1107	+	September 1, 1991, in which the state criminal justice mandate
	1108	+	applies to the county, the equivalent [effective] maintenance and
	1109	+	operation rate for the county is increased by the rate calculated
	1110	+	according to the following formula:
	1111	+	(State Criminal Justice Mandate) / (Current Total
	1112	+	Value - New Property Value)
	1113	+	(b) In the second and subsequent years that a county adopts
	1114	+	a tax rate, if the amount spent by the county for the state criminal
	1115	+	justice mandate increased over the previous year, the equivalent
	1116	+	[effective] maintenance and operation rate for the county is
	1117	+	increased by the rate calculated according to the following
	1118	+	formula:
	1119	+	(This Year's State Criminal Justice Mandate - Previous
	1120	+	Year's State Criminal Justice Mandate) / (Current
	1121	+	Total Value - New Property Value)
	1122	+	(c) The county shall include a notice of the increase in the
	1123	+	equivalent [effective] maintenance and operation rate provided by
	1124	+	this section, including a description and amount of the state
	1125	+	criminal justice mandate, in the information published under
	1126	+	Section 26.04(e) and Section 26.06(b) [of this code].
	1127	+	SECTION 37. Sections 26.0441(a), (b), and (c), Tax Code,
	1128	+	are amended to read as follows:
	1129	+	(a) In the first tax year in which a taxing unit adopts a tax
	1130	+	rate after January 1, 2000, and in which the enhanced minimum
	1131	+	eligibility standards for indigent health care established under
	1132	+	Section 61.006, Health and Safety Code, apply to the taxing unit,
	1133	+	the equivalent [effective] maintenance and operations rate for the
	1134	+	taxing unit is increased by the rate computed according to the
	1135	+	following formula:
	1136	+	Amount of Increase = Enhanced Indigent Health Care
	1137	+	Expenditures / (Current Total Value - New Property
	1138	+	Value)
	1139	+	(b) In each subsequent tax year, if the taxing unit's
	1140	+	enhanced indigent health care expenses exceed the amount of those
	1141	+	expenses for the preceding year, the equivalent [effective]
	1142	+	maintenance and operations rate for the taxing unit is increased by
	1143	+	the rate computed according to the following formula:
	1144	+	Amount of Increase = (Current Tax Year's Enhanced
	1145	+	Indigent Health Care Expenditures - Preceding Tax
	1146	+	Year's Indigent Health Care Expenditures) / (Current
	1147	+	Total Value - New Property Value)
	1148	+	(c) The taxing unit shall include a notice of the increase
	1149	+	in its equivalent [effective] maintenance and operations rate
	1150	+	provided by this section, including a brief description and the
	1151	+	amount of the enhanced indigent health care expenditures, in the
	1152	+	information published under Section 26.04(e) and, if applicable,
	1153	+	Section 26.06(b).
	1154	+	SECTION 38. Chapter 26, Tax Code, is amended by adding
	1155	+	Section 26.0446 to read as follows:
	1156	+	Sec. 26.0446. ELECTION TO APPLY LAW GOVERNING TAXING UNIT
	1157	+	OTHER THAN SMALL TAXING UNIT TO SMALL TAXING UNIT. (a) On the
	1158	+	uniform election date prescribed by Section 41.001, Election Code,
	1159	+	in May of 2018, each taxing unit that would have been a small taxing
	1160	+	unit in the 2017 tax year if Section 26.012(19) had been in effect
	1161	+	in that tax year shall call an election for the purpose of allowing
	1162	+	the voters in the taxing unit to determine whether the law governing
	1163	+	a taxing unit other than a small taxing unit shall apply to the
	1164	+	taxing unit. At the election, the ballots shall be prepared to
	1165	+	permit voting for or against the proposition: "Limiting the rate at
	1166	+	which the maintenance and operations taxes of the (name of taxing
	1167	+	unit) may be increased without voter approval to four percent
	1168	+	rather than eight percent and requiring an automatic election to
	1169	+	ratify a proposed tax rate that would increase those taxes by more
	1170	+	than that amount instead of requiring an election to limit the tax
	1171	+	rate only if the voters petition for such an election."
	1172	+	(b) If a majority of the votes cast in the election favor the
	1173	+	proposition, the taxing unit is considered to be a taxing unit other
	1174	+	than a small taxing unit regardless of whether it meets the
	1175	+	definition of a small taxing unit under Section 26.012.
	1176	+	(c) If the proposition is not approved as provided by
	1177	+	Subsection (b), the taxing unit is considered to be a taxing unit
	1178	+	other than a small taxing unit only if it does not meet the
	1179	+	definition of a small taxing unit under Section 26.012.
	1180	+	(d) The secretary of state by rule shall prescribe
	1181	+	procedures for holding an election under this section.
	1182	+	SECTION 39. Section 26.05, Tax Code, is amended by amending
	1183	+	Subsections (a), (b), (c), (d), (e), and (g) and adding Subsections
	1184	+	(d-1), (d-2), and (e-1) to read as follows:
	1185	+	(a) The governing body of each taxing unit[, before the
	1186	+	later of September 30 or the 60th day after the date the certified
	1187	+	appraisal roll is received by the taxing unit,] shall adopt a tax
	1188	+	rate for the current tax year and shall notify the assessor for the
	1189	+	unit of the rate adopted. The governing body must adopt a tax rate
	1190	+	before the later of September 30 or the 60th day after the date the
	1191	+	certified appraisal roll is received by the taxing unit, except
	1192	+	that the governing body must adopt a tax rate that exceeds the
	1193	+	rollback tax rate before August 15. The tax rate consists of two
	1194	+	components, each of which must be approved separately. The
	1195	+	components are:
	1196	+	(1) for a taxing unit other than a school district, the
	1197	+	rate that, if applied to the total taxable value, will impose the
	1198	+	total amount published under Section 26.04(e)(3)(C), less any
	1199	+	amount of additional sales and use tax revenue that will be used to
	1200	+	pay debt service, or, for a school district, the rate calculated
	1201	+	under Section 44.004(c)(5)(A)(ii)(b), Education Code; and
	1202	+	(2) the rate that, if applied to the total taxable
	1203	+	value, will impose the amount of taxes needed to fund maintenance
	1204	+	and operation expenditures of the unit for the next year.
	1205	+	(b) A taxing unit may not impose property taxes in any year
	1206	+	until the governing body has adopted a tax rate for that year, and
	1207	+	the annual tax rate must be set by ordinance, resolution, or order,
	1208	+	depending on the method prescribed by law for adoption of a law by
	1209	+	the governing body. The vote on the ordinance, resolution, or order
	1210	+	setting the tax rate must be separate from the vote adopting the
	1211	+	budget. For a taxing unit other than a school district, the vote on
	1212	+	the ordinance, resolution, or order setting a tax rate that exceeds
	1213	+	the equivalent [effective] tax rate must be a record vote, and at
	1214	+	least 60 percent of the members of the governing body must vote in
	1215	+	favor of the ordinance, resolution, or order. For a school
	1216	+	district, the vote on the ordinance, resolution, or order setting a
	1217	+	tax rate that exceeds the sum of the equivalent [effective]
	1218	+	maintenance and operations tax rate of the district as determined
	1219	+	under Section 26.08(i) and the district's current debt rate must be
	1220	+	a record vote, and at least 60 percent of the members of the
	1221	+	governing body must vote in favor of the ordinance, resolution, or
	1222	+	order. A motion to adopt an ordinance, resolution, or order setting
	1223	+	a tax rate that exceeds the equivalent [effective] tax rate must be
	1224	+	made in the following form: "I move that the property tax rate be
	1225	+	increased by the adoption of a tax rate of (specify tax rate), which
	1226	+	is effectively a (insert percentage by which the proposed tax rate
	1227	+	exceeds the equivalent [effective] tax rate) percent increase in
	1228	+	the tax rate." If the ordinance, resolution, or order sets a tax
	1229	+	rate that, if applied to the total taxable value, will impose an
	1230	+	amount of taxes to fund maintenance and operation expenditures of
	1231	+	the taxing unit that exceeds the amount of taxes imposed for that
	1232	+	purpose in the preceding year, the taxing unit must:
	1233	+	(1) include in the ordinance, resolution, or order in
	1234	+	type larger than the type used in any other portion of the document:
	1235	+	(A) the following statement: "THIS TAX RATE WILL
	1236	+	RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
	1237	+	TAX RATE."; and
	1238	+	(B) if the tax rate exceeds the equivalent
	1239	+	[effective] maintenance and operations rate, the following
	1240	+	statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
	1241	+	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE EQUIVALENT [EFFECTIVE]
	1242	+	MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE TAXES FOR
	1243	+	MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY
	1244	+	$(Insert amount)."; and
	1245	+	(2) include on the home page of the [any] Internet
	1246	+	website of [operated by] the unit:
	1247	+	(A) the following statement: "(Insert name of
	1248	+	unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE
	1249	+	AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
	1250	+	(B) if the tax rate exceeds the equivalent
	1251	+	[effective] maintenance and operations rate, the following
	1252	+	statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
	1253	+	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE EQUIVALENT [EFFECTIVE]
	1254	+	MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE TAXES FOR
	1255	+	MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY
	1256	+	$(Insert amount)."
	1257	+	(c) If the governing body of a taxing unit does not adopt a
	1258	+	tax rate before the date required by Subsection (a), the tax rate
	1259	+	for the taxing unit for that tax year is the lower of the equivalent
	1260	+	[effective] tax rate calculated for that tax year or the tax rate
	1261	+	adopted by the taxing unit for the preceding tax year. A tax rate
	1262	+	established by this subsection is treated as an adopted tax rate.
	1263	+	Before the fifth day after the establishment of a tax rate by this
	1264	+	subsection, the governing body of the taxing unit must ratify the
	1265	+	applicable tax rate in the manner required by Subsection (b).
	1266	+	(d) The governing body of a taxing unit other than a school
	1267	+	district may not adopt a tax rate that exceeds the lower of the
	1268	+	rollback tax rate or the equivalent [effective] tax rate calculated
	1269	+	as provided by this chapter until the governing body has held two
	1270	+	public hearings on the proposed tax rate and has otherwise complied
	1271	+	with Section 26.06 and Section 26.065. The governing body of a
	1272	+	taxing unit shall reduce a tax rate set by law or by vote of the
	1273	+	electorate to the lower of the rollback tax rate or the equivalent
	1274	+	[effective] tax rate and may not adopt a higher rate unless it first
	1275	+	complies with Section 26.06.
	1276	+	(d-1) The governing body of a taxing unit may not hold a
	1277	+	public hearing on a proposed tax rate or a public meeting to adopt a
	1278	+	tax rate until the 14th day after the date the officer or employee
	1279	+	designated by the governing body of the unit to calculate the
	1280	+	equivalent tax rate and the rollback tax rate for the unit complies
	1281	+	with Section 26.17.
	1282	+	(d-2) Notwithstanding Subsection (a), the governing body of
	1283	+	a taxing unit other than a school district may not adopt a tax rate
	1284	+	until:
	1285	+	(1) the tax notice officer of each appraisal district
	1286	+	in which the taxing unit participates has delivered the notice
	1287	+	required by Section 26.04(e-2);
	1288	+	(2) the designated officer or employee of the taxing
	1289	+	unit has:
	1290	+	(A) entered in the real-time tax database
	1291	+	maintained by the tax notice officer the information described by
	1292	+	Section 26.17(b) for the current tax year; and
	1293	+	(B) incorporated the completed tax rate
	1294	+	calculation forms prepared under Section 26.04(d-1) into the
	1295	+	real-time tax database maintained by the tax notice officer; and
	1296	+	(3) the taxing unit has posted the information
	1297	+	described by Section 26.18 on the Internet website used by the
	1298	+	taxing unit for that purpose.
	1299	+	(e) A person who owns taxable property is entitled to an
	1300	+	injunction restraining the collection of taxes by a taxing unit in
	1301	+	which the property is taxable if the taxing unit has not complied
	1302	+	with the requirements of this section or Section 26.04 [and the
	1303	+	failure to comply was not in good faith]. It is a defense in an
	1304	+	action for an injunction under this subsection that the failure to
	1305	+	comply was in good faith. An action to enjoin the collection of
	1306	+	taxes must be filed not later than the 15th day after the date the
	1307	+	taxing unit adopts a tax rate. A property owner is not required to
	1308	+	pay the taxes imposed by a taxing unit on the owner's property while
	1309	+	an action filed by the property owner to enjoin the collection of
	1310	+	taxes imposed by the taxing unit on the owner's property is pending.
	1311	+	If the property owner pays the taxes and subsequently prevails in
	1312	+	the action, the property owner is entitled to a refund of the taxes
	1313	+	paid, together with reasonable attorney's fees and court costs.
	1314	+	The property owner is not required to apply to the collector for the
	1315	+	taxing unit to receive the refund [prior to the date a taxing unit
	1316	+	delivers substantially all of its tax bills].
	1317	+	(e-1) The governing body of a taxing unit that imposes an
	1318	+	additional sales and use tax may not adopt the component of the tax
	1319	+	rate of the unit described by Subsection (a)(1) of this section
	1320	+	until the chief financial officer or the auditor for the unit
	1321	+	submits to the governing body of the unit a written certification
	1322	+	that the amount of additional sales and use tax revenue that will be
	1323	+	used to pay debt service has been deducted from the total amount
	1324	+	published under Section 26.04(e)(3)(C) as required by Subsection
	1325	+	(a)(1) of this section. The comptroller shall adopt rules
	1326	+	governing the form of the certification required by this subsection
	1327	+	and the manner in which it is required to be submitted.
	1328	+	(g) Notwithstanding Subsection (a), the governing body of a
	1329	+	school district that elects to adopt a tax rate before the adoption
	1330	+	of a budget for the fiscal year that begins in the current tax year
	1331	+	may adopt a tax rate for the current tax year before receipt of the
	1332	+	certified appraisal roll for the school district if the chief
	1333	+	appraiser of the appraisal district in which the school district
	1334	+	participates has certified to the assessor for the school district
	1335	+	an estimate of the taxable value of property in the school district
	1336	+	as provided by Section 26.01(e). If a school district adopts a tax
	1337	+	rate under this subsection, the equivalent [effective] tax rate and
	1338	+	the rollback tax rate of the district shall be calculated based on
	1339	+	the certified estimate of taxable value.
	1340	+	SECTION 40. Section 26.052, Tax Code, is amended by
	1341	+	amending Subsection (e) and adding Subsection (f) to read as
160	1342		follows:
161		-	(a) If the governing body of a small taxing unit [other than
162		-	a school district] adopts a tax rate that exceeds the taxing unit's
163		-	rollback tax rate calculated as provided by this chapter, the
164		-	qualified voters of the taxing unit by petition may require that an
165		-	election be held to determine whether or not to reduce the tax rate
166		-	adopted for the current year to the rollback tax rate calculated as
167		-	provided by this chapter.
168		-	SECTION 7. The heading to Section 26.08, Tax Code, is
	1343	+	(e) Public notice provided under Subsection (c) must
	1344	+	specify:
	1345	+	(1) the tax rate that the governing body proposes to
	1346	+	adopt;
	1347	+	(2) the date, time, and location of the meeting of the
	1348	+	governing body of the taxing unit at which the governing body will
	1349	+	consider adopting the proposed tax rate; and
	1350	+	(3) if the proposed tax rate for the taxing unit
	1351	+	exceeds the unit's equivalent [effective] tax rate calculated as
	1352	+	provided by Section 26.04, a statement substantially identical to
	1353	+	the following: "The proposed tax rate would increase total taxes in
	1354	+	(name of taxing unit) by (percentage by which the proposed tax rate
	1355	+	exceeds the equivalent [effective] tax rate)."
	1356	+	(f) A taxing unit to which this section applies that elects
	1357	+	to provide public notice of its proposed tax rate under Subsection
	1358	+	(c)(2) must also provide public notice of its proposed tax rate by
	1359	+	posting notice of the proposed tax rate, including the information
	1360	+	prescribed by Subsection (e), prominently on the home page of the
	1361	+	Internet website of the taxing unit.
	1362	+	SECTION 41. Section 26.06, Tax Code, is amended by amending
	1363	+	Subsections (b), (c), (d), and (e) and adding Subsections (b-1),
	1364	+	(b-2), (b-3), and (b-4) to read as follows:
	1365	+	(b) The notice of a public hearing may not be smaller than
	1366	+	one-quarter page of a standard-size or a tabloid-size newspaper,
	1367	+	and the headline on the notice must be in 24-point or larger type.
	1368	+	[The notice must contain a statement in the following form:
	1369	+	["NOTICE OF PUBLIC HEARING ON TAX INCREASE
	1370	+	["The (name of the taxing unit) will hold two public hearings
	1371	+	on a proposal to increase total tax revenues from properties on the
	1372	+	tax roll in the preceding tax year by (percentage by which proposed
	1373	+	tax rate exceeds lower of rollback tax rate or effective tax rate
	1374	+	calculated under this chapter) percent. Your individual taxes may
	1375	+	increase at a greater or lesser rate, or even decrease, depending on
	1376	+	the change in the taxable value of your property in relation to the
	1377	+	change in taxable value of all other property and the tax rate that
	1378	+	is adopted.
	1379	+	["The first public hearing will be held on (date and time) at
	1380	+	(meeting place).
	1381	+	["The second public hearing will be held on (date and time) at
	1382	+	(meeting place).
	1383	+	["(Names of all members of the governing body, showing how
	1384	+	each voted on the proposal to consider the tax increase or, if one
	1385	+	or more were absent, indicating the absences.)
	1386	+	["The average taxable value of a residence homestead in (name
	1387	+	of taxing unit) last year was $____ (average taxable value of a
	1388	+	residence homestead in the taxing unit for the preceding tax year,
	1389	+	disregarding residence homestead exemptions available only to
	1390	+	disabled persons or persons 65 years of age or older). Based on
	1391	+	last year's tax rate of $____ (preceding year's adopted tax rate)
	1392	+	per $100 of taxable value, the amount of taxes imposed last year on
	1393	+	the average home was $____ (tax on average taxable value of a
	1394	+	residence homestead in the taxing unit for the preceding tax year,
	1395	+	disregarding residence homestead exemptions available only to
	1396	+	disabled persons or persons 65 years of age or older).
	1397	+	["The average taxable value of a residence homestead in (name
	1398	+	of taxing unit) this year is $____ (average taxable value of a
	1399	+	residence homestead in the taxing unit for the current tax year,
	1400	+	disregarding residence homestead exemptions available only to
	1401	+	disabled persons or persons 65 years of age or older). If the
	1402	+	governing body adopts the effective tax rate for this year of $____
	1403	+	(effective tax rate) per $100 of taxable value, the amount of taxes
	1404	+	imposed this year on the average home would be $____ (tax on average
	1405	+	taxable value of a residence homestead in the taxing unit for the
	1406	+	current tax year, disregarding residence homestead exemptions
	1407	+	available only to disabled persons or persons 65 years of age or
	1408	+	older).
	1409	+	["If the governing body adopts the proposed tax rate of $____
	1410	+	(proposed tax rate) per $100 of taxable value, the amount of taxes
	1411	+	imposed this year on the average home would be $____ (tax on the
	1412	+	average taxable value of a residence in the taxing unit for the
	1413	+	current year disregarding residence homestead exemptions available
	1414	+	only to disabled persons or persons 65 years of age or older).
	1415	+	["Members of the public are encouraged to attend the hearings
	1416	+	and express their views."]
	1417	+	(b-1) If the proposed tax rate exceeds the equivalent tax
	1418	+	rate and the rollback tax rate of the taxing unit, the notice must
	1419	+	contain a statement in the following form:
	1420	+	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
	1421	+	"PROPOSED TAX RATE $__________ per $100
	1422	+	"EQUIVALENT TAX RATE $__________ per $100
	1423	+	"ROLLBACK TAX RATE $__________ per $100
	1424	+	"The equivalent tax rate is the tax rate for the (current tax
	1425	+	year) tax year that will raise the same amount of property tax
	1426	+	revenue for (name of taxing unit) from the same properties in both
	1427	+	the (preceding tax year) tax year and the (current tax year) tax
	1428	+	year.
	1429	+	"The rollback tax rate is the highest tax rate that (name of
	1430	+	taxing unit) may adopt without holding an election to ratify the
	1431	+	rate.
	1432	+	"The proposed tax rate is greater than the equivalent tax
	1433	+	rate. This means that (name of taxing unit) is proposing to
	1434	+	increase property taxes for the (current tax year) tax year.
	1435	+	"A public hearing on the proposed tax rate will be held on
	1436	+	(date and time) at (meeting place).
	1437	+	"A second public hearing will be held on (date and time) at
	1438	+	(meeting place).
	1439	+	"The proposed tax rate is also greater than the rollback tax
	1440	+	rate. If (name of taxing unit) adopts the proposed tax rate, (name
	1441	+	of taxing unit) is required to hold an election so that the voters
	1442	+	may accept or reject the proposed tax rate. If a majority of the
	1443	+	voters reject the proposed tax rate, the (name of taxing unit) will
	1444	+	be required to adopt a new tax rate that is not greater than the
	1445	+	rollback tax rate. The election will be held on (date of election).
	1446	+	You may contact the (name of office responsible for administering
	1447	+	the election) for information about voting locations. The hours of
	1448	+	voting on election day are (voting hours).
	1449	+	"Your taxes owed under any of the tax rates mentioned above
	1450	+	can be calculated as follows:
	1451	+	"Property tax amount = tax rate x taxable value of your
	1452	+	property / 100
	1453	+	"(Names of all members of the governing body, showing how
	1454	+	each voted on the proposal to consider the tax increase or, if one
	1455	+	or more were absent, indicating the absences.)"
	1456	+	(b-2) If the proposed tax rate exceeds the equivalent tax
	1457	+	rate but does not exceed the rollback tax rate of the taxing unit,
	1458	+	the notice must contain a statement in the following form:
	1459	+	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
	1460	+	"PROPOSED TAX RATE $__________ per $100
	1461	+	"EQUIVALENT TAX RATE $__________ per $100
	1462	+	"ROLLBACK TAX RATE $__________ per $100
	1463	+	"The equivalent tax rate is the tax rate for the (current tax
	1464	+	year) tax year that will raise the same amount of property tax
	1465	+	revenue for (name of taxing unit) from the same properties in both
	1466	+	the (preceding tax year) tax year and the (current tax year) tax
	1467	+	year.
	1468	+	"The rollback tax rate is the highest tax rate that (name of
	1469	+	taxing unit) may adopt without holding an election to ratify the
	1470	+	rate.
	1471	+	"The proposed tax rate is greater than the equivalent tax
	1472	+	rate. This means that (name of taxing unit) is proposing to
	1473	+	increase property taxes for the (current tax year) tax year.
	1474	+	"A public hearing on the proposed tax rate will be held on
	1475	+	(date and time) at (meeting place).
	1476	+	"A second public hearing will be held on (date and time) at
	1477	+	(meeting place).
	1478	+	"The proposed tax rate is not greater than the rollback tax
	1479	+	rate. As a result, (name of taxing unit) is not required to hold an
	1480	+	election at which voters may accept or reject the proposed tax rate.
	1481	+	However, you may express your support for or opposition to the
	1482	+	proposed tax rate by contacting the members of the (name of
	1483	+	governing body) of (name of taxing unit) at their offices or by
	1484	+	attending one of the public hearings mentioned above.
	1485	+	"Your taxes owed under any of the tax rates mentioned above
	1486	+	can be calculated as follows:
	1487	+	"Property tax amount = tax rate x taxable value of your
	1488	+	property / 100
	1489	+	"(Names of all members of the governing body, showing how
	1490	+	each voted on the proposal to consider the tax increase or, if one
	1491	+	or more were absent, indicating the absences.)"
	1492	+	(b-3) If the proposed tax rate does not exceed the
	1493	+	equivalent tax rate but exceeds the rollback tax rate of the taxing
	1494	+	unit, the notice must contain a statement in the following form:
	1495	+	"NOTICE OF PUBLIC HEARING ON TAX RATE
	1496	+	"PROPOSED TAX RATE $__________ per $100
	1497	+	"EQUIVALENT TAX RATE $__________ per $100
	1498	+	"ROLLBACK TAX RATE $__________ per $100
	1499	+	"The equivalent tax rate is the tax rate for the (current tax
	1500	+	year) tax year that will raise the same amount of property tax
	1501	+	revenue for (name of taxing unit) from the same properties in both
	1502	+	the (preceding tax year) tax year and the (current tax year) tax
	1503	+	year.
	1504	+	"The rollback tax rate is the highest tax rate that (name of
	1505	+	taxing unit) may adopt without holding an election to ratify the
	1506	+	rate.
	1507	+	"The proposed tax rate is not greater than the equivalent tax
	1508	+	rate. This means that (name of taxing unit) is not proposing to
	1509	+	increase property taxes for the (current tax year) tax year.
	1510	+	"A public hearing on the proposed tax rate will be held on
	1511	+	(date and time) at (meeting place).
	1512	+	"A second public hearing will be held on (date and time) at
	1513	+	(meeting place).
	1514	+	"The proposed tax rate is greater than the rollback tax rate.
	1515	+	If (name of taxing unit) adopts the proposed tax rate, (name of
	1516	+	taxing unit) is required to hold an election so that the voters may
	1517	+	accept or reject the proposed tax rate. If a majority of the voters
	1518	+	reject the proposed tax rate, the (name of taxing unit) will be
	1519	+	required to adopt a new tax rate that is not greater than the
	1520	+	rollback tax rate. The election will be held on (date of election).
	1521	+	You may contact the (name of office responsible for administering
	1522	+	the election) for information about voting locations. The hours of
	1523	+	voting on election day are (voting hours).
	1524	+	"Your taxes owed under any of the tax rates mentioned above
	1525	+	can be calculated as follows:
	1526	+	"Property tax amount = tax rate x taxable value of your
	1527	+	property / 100
	1528	+	"(Names of all members of the governing body, showing how
	1529	+	each voted on the proposal to consider the tax increase or, if one
	1530	+	or more were absent, indicating the absences.)"
	1531	+	(b-4) In addition to including the information described by
	1532	+	Subsection (b-1), (b-2), or (b-3), as applicable, the notice must
	1533	+	include the information described by Section 26.062.
	1534	+	(c) The notice of a public hearing under this section may be
	1535	+	delivered by mail to each property owner in the unit, or may be
	1536	+	published in a newspaper. If the notice is published in a
	1537	+	newspaper, it may not be in the part of the paper in which legal
	1538	+	notices and classified advertisements appear. If the taxing unit
	1539	+	publishes the notice in a newspaper [operates an Internet website],
	1540	+	the taxing unit must also post the notice prominently on the home
	1541	+	page of the Internet website of the unit [must be posted on the
	1542	+	website] from the date the notice is first published until the
	1543	+	second public hearing is concluded.
	1544	+	(d) At the public hearings the governing body shall announce
	1545	+	the date, time, and place of the meeting at which it will vote on the
	1546	+	proposed tax rate. After each hearing the governing body shall give
	1547	+	notice of the meeting at which it will vote on the proposed tax rate
	1548	+	and the notice shall be in the same form as prescribed by
	1549	+	Subsections (b) and (c), except that it must state the following:
	1550	+	"NOTICE OF TAX REVENUE INCREASE
	1551	+	"The (name of the taxing unit) conducted public hearings on
	1552	+	(date of first hearing) and (date of second hearing) on a proposal
	1553	+	to increase the total tax revenues of the (name of the taxing unit)
	1554	+	from properties on the tax roll in the preceding year by (percentage
	1555	+	by which proposed tax rate exceeds lower of rollback tax rate or
	1556	+	equivalent [effective] tax rate calculated under this chapter)
	1557	+	percent.
	1558	+	"The total tax revenue proposed to be raised last year at last
	1559	+	year's tax rate of (insert tax rate for the preceding year) for each
	1560	+	$100 of taxable value was (insert total amount of taxes imposed in
	1561	+	the preceding year).
	1562	+	"The total tax revenue proposed to be raised this year at the
	1563	+	proposed tax rate of (insert proposed tax rate) for each $100 of
	1564	+	taxable value, excluding tax revenue to be raised from new property
	1565	+	added to the tax roll this year, is (insert amount computed by
	1566	+	multiplying proposed tax rate by the difference between current
	1567	+	total value and new property value).
	1568	+	"The total tax revenue proposed to be raised this year at the
	1569	+	proposed tax rate of (insert proposed tax rate) for each $100 of
	1570	+	taxable value, including tax revenue to be raised from new property
	1571	+	added to the tax roll this year, is (insert amount computed by
	1572	+	multiplying proposed tax rate by current total value).
	1573	+	"The (governing body of the taxing unit) is scheduled to vote
	1574	+	on the tax rate that will result in that tax increase at a public
	1575	+	meeting to be held on (date of meeting) at (location of meeting,
	1576	+	including mailing address) at (time of meeting).
	1577	+	"The (governing body of the taxing unit) proposes to use the
	1578	+	increase in total tax revenue for the purpose of (description of
	1579	+	purpose of increase)."
	1580	+	(e) The meeting to vote on the tax increase may not be
	1581	+	earlier than the third day or later than the seventh [14th] day
	1582	+	after the date of the second public hearing. The meeting must be
	1583	+	held inside the boundaries of the taxing unit in a publicly owned
	1584	+	building or, if a suitable publicly owned building is not
	1585	+	available, in a suitable building to which the public normally has
	1586	+	access. If the governing body does not adopt a tax rate that
	1587	+	exceeds the lower of the rollback tax rate or the equivalent
	1588	+	[effective] tax rate by the seventh [14th] day, it must give a new
	1589	+	notice under Subsection (d) before it may adopt a rate that exceeds
	1590	+	the lower of the rollback tax rate or the equivalent [effective] tax
	1591	+	rate.
	1592	+	SECTION 42. Chapter 26, Tax Code, is amended by adding
	1593	+	Sections 26.061 and 26.062 to read as follows:
	1594	+	Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE
	1595	+	THAT DOES NOT EXCEED LOWER OF EQUIVALENT OR ROLLBACK TAX RATE.
	1596	+	(a) This section applies only to the governing body of a taxing
	1597	+	unit other than a school district that proposes to adopt a tax rate
	1598	+	that does not exceed the lower of the equivalent tax rate or the
	1599	+	rollback tax rate calculated as provided by this chapter.
	1600	+	(b) The notice of the meeting at which the governing body of
	1601	+	the taxing unit will vote on the proposed tax rate must contain a
	1602	+	statement in the following form:
	1603	+	"NOTICE OF MEETING TO VOTE ON TAX RATE
	1604	+	"PROPOSED TAX RATE $__________ per $100
	1605	+	"EQUIVALENT TAX RATE $__________ per $100
	1606	+	"ROLLBACK TAX RATE $__________ per $100
	1607	+	"The equivalent tax rate is the tax rate for the (current tax
	1608	+	year) tax year that will raise the same amount of property tax
	1609	+	revenue for (name of taxing unit) from the same properties in both
	1610	+	the (preceding tax year) tax year and the (current tax year) tax
	1611	+	year.
	1612	+	"The rollback tax rate is the highest tax rate that (name of
	1613	+	taxing unit) may adopt without holding an election to ratify the
	1614	+	rate.
	1615	+	"The proposed tax rate is not greater than the equivalent tax
	1616	+	rate. This means that (name of taxing unit) is not proposing to
	1617	+	increase property taxes for the (current tax year) tax year.
	1618	+	"A public meeting to vote on the proposed tax rate will be
	1619	+	held on (date and time) at (meeting place).
	1620	+	"The proposed tax rate is also not greater than the rollback
	1621	+	tax rate. As a result, (name of taxing unit) is not required to hold
	1622	+	an election to ratify the rate. However, you may express your
	1623	+	support for or opposition to the proposed tax rate by contacting the
	1624	+	members of the (name of governing body) of (name of taxing unit) at
	1625	+	their offices or by attending the public meeting mentioned above.
	1626	+	"Your taxes owed under any of the above rates can be
	1627	+	calculated as follows:
	1628	+	"Property tax amount = tax rate x taxable value of your
	1629	+	property / 100
	1630	+	"(Names of all members of the governing body, showing how
	1631	+	each voted on the proposed tax rate or, if one or more were absent,
	1632	+	indicating the absences.)"
	1633	+	(c) In addition to including the information described by
	1634	+	Subsection (b), the notice must include the information described
	1635	+	by Section 26.062.
	1636	+	Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX
	1637	+	RATE NOTICE. (a) In addition to the information described by
	1638	+	Section 26.06(b-1), (b-2), (b-3), (b-4), (b-5), or (b-6) or 26.061,
	1639	+	as applicable, a notice required by that provision must include at
	1640	+	the end of the notice:
	1641	+	(1) a statement in the following form:
	1642	+	"The following table compares the taxes imposed on the
	1643	+	average residence homestead by (name of taxing unit) last year to
	1644	+	the taxes proposed to be imposed on the average residence homestead
	1645	+	by (name of taxing unit) this year:";
	1646	+	(2) a table in the form required by this section
	1647	+	following the statement described by Subdivision (1); and
	1648	+	(3) a statement in the following form following the
	1649	+	table:
	1650	+	(A) if the tax assessor for the taxing unit
	1651	+	maintains an Internet website: "For assistance with tax
	1652	+	calculations, please contact the tax assessor for (name of taxing
	1653	+	unit) at (telephone number) or (e-mail address), or visit (Internet
	1654	+	website address) for more information."; or
	1655	+	(B) if the tax assessor for the taxing unit does
	1656	+	not maintain an Internet website: "For assistance with tax
	1657	+	calculations, please contact the tax assessor for (name of taxing
	1658	+	unit) at (telephone number) or (e-mail address)."
	1659	+	(b) The table must contain five rows and four columns.
	1660	+	(c) The first row must appear as follows:
	1661	+	(1) the first column of the first row must be left
	1662	+	blank;
	1663	+	(2) the second column of the first row must state the
	1664	+	year corresponding to the preceding tax year;
	1665	+	(3) the third column of the first row must state the
	1666	+	year corresponding to the current tax year; and
	1667	+	(4) the fourth column of the first row must be entitled
	1668	+	"Change".
	1669	+	(d) The second row must appear as follows:
	1670	+	(1) the first column of the second row must be entitled
	1671	+	"Total tax rate (per $100 of value)";
	1672	+	(2) the second column of the second row must state the
	1673	+	adopted tax rate for the preceding tax year;
	1674	+	(3) the third column of the second row must state the
	1675	+	proposed tax rate for the current tax year; and
	1676	+	(4) the fourth column of the second row must state the
	1677	+	nominal and percentage difference between the adopted tax rate for
	1678	+	the preceding tax year and the proposed tax rate for the current tax
	1679	+	year as follows: "(increase or decrease, as applicable) of
	1680	+	(nominal difference between tax rate stated in second column of
	1681	+	second row and tax rate stated in third column of second row) per
	1682	+	$100, or (percentage difference between tax rate stated in second
	1683	+	column of second row and tax rate stated in third column of second
	1684	+	row)%".
	1685	+	(e) The third row must appear as follows:
	1686	+	(1) the first column of the third row must be entitled
	1687	+	"Average homestead taxable value";
	1688	+	(2) the second column of the third row must state the
	1689	+	average taxable value of a residence homestead in the taxing unit
	1690	+	for the preceding tax year;
	1691	+	(3) the third column of the third row must state the
	1692	+	average taxable value of a residence homestead in the taxing unit
	1693	+	for the current tax year; and
	1694	+	(4) the fourth column of the third row must state the
	1695	+	percentage difference between the average taxable value of a
	1696	+	residence homestead in the taxing unit for the preceding tax year
	1697	+	and the average taxable value of a residence homestead in the taxing
	1698	+	unit for the current tax year as follows: "(increase or decrease,
	1699	+	as applicable) of (percentage difference between amount stated in
	1700	+	second column of third row and amount stated in third column of
	1701	+	third row)%".
	1702	+	(f) The fourth row must appear as follows:
	1703	+	(1) the first column of the fourth row must be entitled
	1704	+	"Tax on average homestead";
	1705	+	(2) the second column of the fourth row must state the
	1706	+	amount of taxes imposed by the taxing unit in the preceding tax year
	1707	+	on a residence homestead with a taxable value equal to the average
	1708	+	taxable value of a residence homestead in the taxing unit in the
	1709	+	preceding tax year;
	1710	+	(3) the third column of the fourth row must state the
	1711	+	amount of taxes that would be imposed by the taxing unit in the
	1712	+	current tax year on a residence homestead with a taxable value equal
	1713	+	to the average taxable value of a residence homestead in the taxing
	1714	+	unit in the current tax year if the taxing unit adopted the proposed
	1715	+	tax rate; and
	1716	+	(4) the fourth column of the fourth row must state the
	1717	+	nominal and percentage difference between the amount of taxes
	1718	+	imposed by the taxing unit in the preceding tax year on a residence
	1719	+	homestead with a taxable value equal to the average taxable value of
	1720	+	a residence homestead in the taxing unit in the preceding tax year
	1721	+	and the amount of taxes that would be imposed by the taxing unit in
	1722	+	the current tax year on a residence homestead with a taxable value
	1723	+	equal to the average taxable value of a residence homestead in the
	1724	+	taxing unit in the current tax year if the taxing unit adopted the
	1725	+	proposed tax rate, as follows: "(increase or decrease, as
	1726	+	applicable) of (nominal difference between amount stated in second
	1727	+	column of fourth row and amount stated in third column of fourth
	1728	+	row), or (percentage difference between amount stated in second
	1729	+	column of fourth row and amount stated in third column of fourth
	1730	+	row)%".
	1731	+	(g) The fifth row must appear as follows:
	1732	+	(1) the first column of the fifth row must be entitled
	1733	+	"Total tax levy on all properties";
	1734	+	(2) the second column of the fifth row must state the
	1735	+	amount equal to last year's levy;
	1736	+	(3) the third column of the fifth row must state the
	1737	+	amount computed by multiplying the proposed tax rate by the current
	1738	+	total value and dividing the product by 100; and
	1739	+	(4) the fourth column of the fifth row must state the
	1740	+	nominal and percentage difference between the total amount of taxes
	1741	+	imposed by the taxing unit in the preceding tax year and the amount
	1742	+	that would be imposed by the taxing unit in the current tax year if
	1743	+	the taxing unit adopted the proposed tax rate, as follows:
	1744	+	"(increase or decrease, as applicable) of (nominal difference
	1745	+	between amount stated in second column of fifth row and amount
	1746	+	stated in third column of fifth row), or (percentage difference
	1747	+	between amount stated in second column of fifth row and amount
	1748	+	stated in third column of fifth row)%".
	1749	+	(h) In calculating the average taxable value of a residence
	1750	+	homestead in the taxing unit for the preceding tax year and the
	1751	+	current tax year for purposes of Subsections (e) and (f), any
	1752	+	residence homestead exemption available only to disabled persons,
	1753	+	persons 65 years of age or older, or their surviving spouses must be
	1754	+	disregarded.
	1755	+	SECTION 43. Section 26.065(b), Tax Code, is amended to read
	1756	+	as follows:
	1757	+	(b) The [If the] taxing unit [owns, operates, or controls an
	1758	+	Internet website, the unit] shall post notice of the public hearing
	1759	+	prominently on the home page of the Internet website of the unit
	1760	+	continuously for at least seven days immediately before the public
	1761	+	hearing on the proposed tax rate increase and at least seven days
	1762	+	immediately before the date of the vote proposing the increase in
	1763	+	the tax rate.
	1764	+	SECTION 44. The heading to Section 26.08, Tax Code, is
169	1765		amended to read as follows:
170	1766		Sec. 26.08. ELECTION TO APPROVE TAX RATE OF TAXING UNIT
171		-	OTHER THAN SMALL TAXING UNIT [RATIFY SCHOOL TAXES].
172		-	SECTION 8. Section 26.08, Tax Code, is amended by amending
173		-	Subsections (a), (b), (d), (d-1), (d-2), (e), and (h) and adding
174		-	Subsection (r) to read as follows:
175		-	(a) If the governing body of a taxing unit other than a small
176		-	taxing unit [school district] adopts a tax rate that exceeds the
177		-	taxing unit's [district's] rollback tax rate, the registered voters
178		-	of the taxing unit [district] at an election held for that purpose
179		-	must determine whether to approve the adopted tax rate. When
180		-	increased expenditure of money by a school district is necessary to
181		-	respond to a disaster, including a tornado, hurricane, flood, or
182		-	other calamity, but not including a drought, that has impacted the
183		-	[a] school district and the governor has requested federal disaster
184		-	assistance for the area in which the school district is located, an
185		-	election is not required under this section to approve the tax rate
186		-	adopted by the governing body for the year following the year in
187		-	which the disaster occurs.
	1767	+	[RATIFY SCHOOL TAXES].
	1768	+	SECTION 45. Section 26.08, Tax Code, is amended by amending
	1769	+	Subsections (a), (b), (d), (d-1), (d-2), (e), (g), (h), (n), and (p)
	1770	+	and adding Subsection (r) to read as follows:
	1771	+	(a) If the governing body of a taxing unit [school district]
	1772	+	adopts a tax rate that exceeds the taxing unit's [district's]
	1773	+	rollback tax rate, the registered voters of the taxing unit
	1774	+	[district] at an election held for that purpose must determine
	1775	+	whether to approve the adopted tax rate. When increased
	1776	+	expenditure of money by a taxing unit [school district] is
	1777	+	necessary to respond to a disaster, including a tornado, hurricane,
	1778	+	flood, or other calamity, but not including a drought, that has
	1779	+	impacted the taxing unit [a school district] and the governor has
	1780	+	declared any part of [requested federal disaster assistance for]
	1781	+	the area in which the taxing unit [school district] is located as a
	1782	+	disaster area, an election is not required under this section to
	1783	+	approve the tax rate adopted by the governing body for the year
	1784	+	following the year in which the disaster occurs.
188	1785		(b) The governing body shall order that the election be held
189		-	in the taxing unit [school district] on a date not less than 30 or
190		-	more than 90 days after the day on which it adopted the tax rate.
191		-	Section 41.001, Election Code, does not apply to the election
192		-	unless a date specified by that section falls within the time
193		-	permitted by this section. At the election, the ballots shall be
194		-	prepared to permit voting for or against the proposition:
195		-	"Approving the ad valorem tax rate of $_____ per $100 valuation in
196		-	(name of taxing unit [school district]) for the current year, a rate
197		-	that is $_____ higher per $100 valuation than the [school district]
198		-	rollback tax rate of (name of taxing unit), for the purpose of
199		-	(description of purpose of increase)." The ballot proposition must
200		-	include the adopted tax rate and the difference between that rate
201		-	and the rollback tax rate in the appropriate places.
	1786	+	in the taxing unit [school district] on the uniform election date
	1787	+	prescribed by [a date not less than 30 or more than 90 days after the
	1788	+	day on which it adopted the tax rate.] Section 41.001, Election
	1789	+	Code, that occurs in November of the applicable tax year. The order
	1790	+	calling the election may not be issued later than August 15 [does
	1791	+	not apply to the election unless a date specified by that section
	1792	+	falls within the time permitted by this section]. At the election,
	1793	+	the ballots shall be prepared to permit voting for or against the
	1794	+	proposition: "Approving the ad valorem tax rate of $_____ per $100
	1795	+	valuation in (name of taxing unit [school district]) for the
	1796	+	current year, a rate that is $_____ higher per $100 valuation than
	1797	+	the [school district] rollback tax rate of (name of taxing unit),
	1798	+	for the purpose of (description of purpose of increase)." The
	1799	+	ballot proposition must include the adopted tax rate and the
	1800	+	difference between that rate and the rollback tax rate in the
	1801	+	appropriate places.
202	1802		(d) If the proposition is not approved as provided by
203	1803		Subsection (c), the governing body may not adopt a tax rate for the
204	1804		taxing unit [school district] for the current year that exceeds the
205	1805		taxing unit's [school district's] rollback tax rate.
206	1806		(d-1) If, after tax bills for the taxing unit [school
207	1807		district] have been mailed, a proposition to approve the taxing
208	1808		unit's [school district's] adopted tax rate is not approved by the
209	1809		voters of the taxing unit [district] at an election held under this
210	1810		section, on subsequent adoption of a new tax rate by the governing
211	1811		body of the taxing unit [district], the assessor for the taxing unit
212	1812		[school] shall prepare and mail corrected tax bills. The assessor
213	1813		shall include with each bill a brief explanation of the reason for
214	1814		and effect of the corrected bill. The date on which the taxes
215	1815		become delinquent for the year is extended by a number of days equal
216	1816		to the number of days between the date the first tax bills were sent
217	1817		and the date the corrected tax bills were sent.
218	1818		(d-2) If a property owner pays taxes calculated using the
219	1819		originally adopted tax rate of the taxing unit [school district]
220	1820		and the proposition to approve the adopted tax rate is not approved
221	1821		by the voters, the taxing unit [school district] shall refund the
222	1822		difference between the amount of taxes paid and the amount due under
223	1823		the subsequently adopted rate if the difference between the amount
224	1824		of taxes paid and the amount due under the subsequent rate is $1 or
225	1825		more. If the difference between the amount of taxes paid and the
226	1826		amount due under the subsequent rate is less than $1, the taxing
227	1827		unit [school district] shall refund the difference on request of
228	1828		the taxpayer. An application for a refund of less than $1 must be
229	1829		made within 90 days after the date the refund becomes due or the
230	1830		taxpayer forfeits the right to the refund.
231	1831		(e) For purposes of this section, local tax funds dedicated
232	1832		to a junior college district under Section 45.105(e), Education
233	1833		Code, shall be eliminated from the calculation of the tax rate
234	1834		adopted by the governing body of a [the] school district. However,
235	1835		the funds dedicated to the junior college district are subject to
236	1836		Section 26.085.
	1837	+	(g) In a school district that received distributions from an
	1838	+	equalization tax imposed under former Chapter 18, Education Code,
	1839	+	the equivalent tax [effective] rate of that tax as of the date of
	1840	+	the county unit system's abolition is added to the district's
	1841	+	rollback tax rate.
237	1842		(h) For purposes of this section, increases in taxable
238	1843		values and tax levies occurring within a reinvestment zone under
239	1844		Chapter 311 (Tax Increment Financing Act), in which a school [the]
240	1845		district is a participant, shall be eliminated from the calculation
241	1846		of the tax rate adopted by the governing body of the school
242	1847		district.
	1848	+	(n) For purposes of this section, the rollback tax rate of a
	1849	+	school district whose maintenance and operations tax rate for the
	1850	+	2005 tax year was $1.50 or less per $100 of taxable value is:
	1851	+	(1) for the 2006 tax year, the sum of the rate that is
	1852	+	equal to 88.67 percent of the maintenance and operations tax rate
	1853	+	adopted by the district for the 2005 tax year, the rate of $0.04 per
	1854	+	$100 of taxable value, and the district's current debt rate; and
	1855	+	(2) for the 2007 and subsequent tax years, the lesser
	1856	+	of the following:
	1857	+	(A) the sum of the following:
	1858	+	(i) the rate per $100 of taxable value that
	1859	+	is equal to the product of the state compression percentage, as
	1860	+	determined under Section 42.2516, Education Code, for the current
	1861	+	year and $1.50;
	1862	+	(ii) the rate of $0.04 per $100 of taxable
	1863	+	value;
	1864	+	(iii) the rate that is equal to the sum of
	1865	+	the differences for the 2006 and each subsequent tax year between
	1866	+	the adopted tax rate of the district for that year if the rate was
	1867	+	approved at an election under this section and the rollback tax rate
	1868	+	of the district for that year; and
	1869	+	(iv) the district's current debt rate; or
	1870	+	(B) the sum of the following:
	1871	+	(i) the equivalent [effective] maintenance
	1872	+	and operations tax rate of the district as computed under
	1873	+	Subsection (i) [or (k), as applicable];
	1874	+	(ii) the rate per $100 of taxable value that
	1875	+	is equal to the product of the state compression percentage, as
	1876	+	determined under Section 42.2516, Education Code, for the current
	1877	+	year and $0.06; and
	1878	+	(iii) the district's current debt rate.
	1879	+	(p) Notwithstanding Subsections (i), (n), and (o), if for
	1880	+	the preceding tax year a school district adopted a maintenance and
	1881	+	operations tax rate that was less than the district's equivalent
	1882	+	[effective] maintenance and operations tax rate for that preceding
	1883	+	tax year, the rollback tax rate of the district for the current tax
	1884	+	year is calculated as if the district adopted a maintenance and
	1885	+	operations tax rate for the preceding tax year that was equal to the
	1886	+	district's equivalent [effective] maintenance and operations tax
	1887	+	rate for that preceding tax year.
243	1888		(r) Except as otherwise expressly provided by law, this
244	1889		section does not apply to a tax imposed by a taxing unit if a
245	1890		provision of an uncodified local or special law enacted by the 85th
246	1891		Legislature, Regular Session, 2017, or by an earlier legislature
247		-	provides that Section 26.07 does not apply to a tax imposed by the
248		-	taxing unit.
249		-	SECTION 9. Section 26.16(d), Tax Code, is amended to read as
250		-	follows:
	1892	+	provides that former Section 26.07 does not apply to a tax imposed
	1893	+	by the taxing unit.
	1894	+	SECTION 46. Section 26.08(i), Tax Code, as effective
	1895	+	September 1, 2017, is amended to read as follows:
	1896	+	(i) For purposes of this section, the equivalent
	1897	+	[effective] maintenance and operations tax rate of a school
	1898	+	district is the tax rate that, applied to the current total value
	1899	+	for the district, would impose taxes in an amount that, when added
	1900	+	to state funds that would be distributed to the district under
	1901	+	Chapter 42, Education Code, for the school year beginning in the
	1902	+	current tax year using that tax rate, would provide the same amount
	1903	+	of state funds distributed under Chapter 42, Education Code, and
	1904	+	maintenance and operations taxes of the district per student in
	1905	+	weighted average daily attendance for that school year that would
	1906	+	have been available to the district in the preceding year if the
	1907	+	funding elements for Chapters 41 and 42, Education Code, for the
	1908	+	current year had been in effect for the preceding year.
	1909	+	SECTION 47. The heading to Section 26.16, Tax Code, is
	1910	+	amended to read as follows:
	1911	+	Sec. 26.16. POSTING OF TAX-RELATED INFORMATION [TAX RATES]
	1912	+	ON COUNTY'S INTERNET WEBSITE.
	1913	+	SECTION 48. Section 26.16, Tax Code, is amended by amending
	1914	+	Subsections (a) and (d) and adding Subsections (a-1), (d-1), and
	1915	+	(d-2) to read as follows:
	1916	+	(a) Each county shall maintain an Internet website. The
	1917	+	county assessor-collector for each county [that maintains an
	1918	+	Internet website] shall post on the Internet website maintained by
	1919	+	[of] the county the following information for the most recent five
	1920	+	tax years beginning with the 2012 tax year for each taxing unit all
	1921	+	or part of the territory of which is located in the county:
	1922	+	(1) the adopted tax rate;
	1923	+	(2) the maintenance and operations rate;
	1924	+	(3) the debt rate;
	1925	+	(4) the equivalent [effective] tax rate;
	1926	+	(5) the equivalent [effective] maintenance and
	1927	+	operations rate; and
	1928	+	(6) the rollback tax rate.
	1929	+	(a-1) For purposes of Subsection (a), a reference to the
	1930	+	equivalent tax rate or the equivalent maintenance and operations
	1931	+	rate includes the equivalent effective tax rate or effective
	1932	+	maintenance and operations rate for a preceding year. This
	1933	+	subsection expires January 1, 2024.
251	1934		(d) The county assessor-collector shall post immediately
252	1935		below the table prescribed by Subsection (c) the following
253	1936		statement:
254	1937		"The county is providing this table of property tax rate
255	1938		information as a service to the residents of the county. Each
256	1939		individual taxing unit is responsible for calculating the property
257	1940		tax rates listed in this table pertaining to that taxing unit and
258	1941		providing that information to the county.
259	1942		"The adopted tax rate is the tax rate adopted by the governing
260	1943		body of a taxing unit.
261	1944		"The maintenance and operations rate is the component of the
262	1945		adopted tax rate of a taxing unit that will impose the amount of
263	1946		taxes needed to fund maintenance and operation expenditures of the
264	1947		unit for the following year.
265	1948		"The debt rate is the component of the adopted tax rate of a
266	1949		taxing unit that will impose the amount of taxes needed to fund the
267	1950		unit's debt service for the following year.
268		-	"The effective tax rate is the tax rate that ~~would generate~~
269		-	the same amount of revenue in the current tax year as ~~was generated~~
270		-	by a taxing unit's adopted tax rate in the preceding ~~tax year from~~
271		-	property that is taxable in both the current tax year ~~and the~~
272		-	preceding tax year.
273		-	"The effective maintenance and operations rate ~~is the tax~~
274		-	rate that would generate the same amount of revenue for ~~maintenance~~
275		-	and operations in the current tax year as was generated ~~by a taxing~~
276		-	unit's maintenance and operations rate in the preceding ~~tax year~~
277		-	from property that is taxable in both the current tax year ~~and the~~
278		-	preceding tax year.
	1951	+	"The equivalent [effective] tax rate is the tax rate that
	1952	+	would generate the same amount of revenue in the current tax year as
	1953	+	was generated by a taxing unit's adopted tax rate in the preceding
	1954	+	tax year from property that is taxable in both the current tax year
	1955	+	and the preceding tax year.
	1956	+	"The equivalent [effective] maintenance and operations rate
	1957	+	is the tax rate that would generate the same amount of revenue for
	1958	+	maintenance and operations in the current tax year as was generated
	1959	+	by a taxing unit's maintenance and operations rate in the preceding
	1960	+	tax year from property that is taxable in both the current tax year
	1961	+	and the preceding tax year.
279	1962		"The rollback tax rate is the highest tax rate a taxing unit
280		-	may adopt before requiring voter approval at an election. In the
281		-	case of a small taxing unit [other than a school district], the
282		-	voters by petition may require that a rollback election be held if
283		-	the unit adopts a tax rate in excess of the unit's rollback tax
284		-	rate. In the case of a taxing unit other than a small taxing unit
285		-	[school district], an election will automatically be held if the
286		-	unit [district] wishes to adopt a tax rate in excess of the unit's
287		-	[district's] rollback tax rate."
288		-	SECTION 10. Sections 31.12(a) and (b), Tax Code, as amended
	1963	+	may adopt before requiring voter approval at an election. An [In
	1964	+	the case of a taxing unit other than a school district, the voters
	1965	+	by petition may require that a rollback election be held if the unit
	1966	+	adopts a tax rate in excess of the unit's rollback tax rate. In the
	1967	+	case of a school district, an] election will automatically be held
	1968	+	if a taxing unit [the district] wishes to adopt a tax rate in excess
	1969	+	of the unit's [district's] rollback tax rate."
	1970	+	(d-1) In addition to posting the information described by
	1971	+	Subsection (a), the county assessor-collector shall post on the
	1972	+	Internet website of the county for each taxing unit all or part of
	1973	+	the territory of which is located in the county:
	1974	+	(1) the tax rate calculation forms used by the
	1975	+	designated officer or employee of each taxing unit to calculate the
	1976	+	equivalent and rollback tax rates of the unit for the most recent
	1977	+	five tax years beginning with the 2018 tax year, as certified by the
	1978	+	designated officer or employee under Section 26.04(d-2); and
	1979	+	(2) the name and official contact information for each
	1980	+	member of the governing body of the taxing unit.
	1981	+	(d-2) Not later than August 1, the county
	1982	+	assessor-collector shall post on the website the tax rate
	1983	+	calculation forms described by Subsection (d-1)(1) for the current
	1984	+	tax year.
	1985	+	SECTION 49. Chapter 26, Tax Code, is amended by adding
	1986	+	Sections 26.17 and 26.18 to read as follows:
	1987	+	Sec. 26.17. REAL-TIME TAX DATABASE. (a) The tax notice
	1988	+	officer of each appraisal district shall create and maintain a
	1989	+	database that:
	1990	+	(1) is identified by the name of the office of tax
	1991	+	notices, instead of the name of the appraisal district, and as the
	1992	+	"Real-Time Tax Database";
	1993	+	(2) contains information that is provided by
	1994	+	designated officers or employees of the taxing units that are
	1995	+	located in the appraisal district in the manner required by rules
	1996	+	adopted by the comptroller;
	1997	+	(3) is continuously updated as preliminary and revised
	1998	+	data become available to and are provided by the designated
	1999	+	officers or employees of taxing units;
	2000	+	(4) is accessible to the public; and
	2001	+	(5) is searchable by property address and owner.
	2002	+	(b) The database must be capable of generating, with respect
	2003	+	to each property listed on the appraisal roll for the appraisal
	2004	+	district, a real-time tax notice that includes:
	2005	+	(1) the property's identification number;
	2006	+	(2) the property's market value;
	2007	+	(3) the property's taxable value;
	2008	+	(4) the name of each taxing unit in which the property
	2009	+	is located;
	2010	+	(5) for each taxing unit other than a school district
	2011	+	in which the property is located:
	2012	+	(A) the equivalent tax rate; and
	2013	+	(B) the rollback tax rate;
	2014	+	(6) for each school district in which the property is
	2015	+	located:
	2016	+	(A) the rate to maintain the same amount of state
	2017	+	and local revenue per weighted student that the district received
	2018	+	in the school year beginning in the preceding tax year; and
	2019	+	(B) the rollback tax rate;
	2020	+	(7) the tax rate proposed by the governing body of each
	2021	+	taxing unit in which the property is located;
	2022	+	(8) for each taxing unit other than a school district
	2023	+	in which the property is located, the taxes that would be imposed on
	2024	+	the property if the unit adopted a tax rate equal to:
	2025	+	(A) the equivalent tax rate; and
	2026	+	(B) the proposed tax rate;
	2027	+	(9) for each school district in which the property is
	2028	+	located, the taxes that would be imposed on the property if the
	2029	+	district adopted a tax rate equal to:
	2030	+	(A) the rate to maintain the same amount of state
	2031	+	and local revenue per weighted student that the district received
	2032	+	in the school year beginning in the preceding tax year; and
	2033	+	(B) the proposed tax rate;
	2034	+	(10) for each taxing unit other than a school district
	2035	+	in which the property is located, the difference between the amount
	2036	+	calculated under Subdivision (8)(A) and the amount calculated under
	2037	+	Subdivision (8)(B);
	2038	+	(11) for each school district in which the property is
	2039	+	located, the difference between the amount calculated under
	2040	+	Subdivision (9)(A) and the amount calculated under Subdivision
	2041	+	(9)(B);
	2042	+	(12) the date, time, and location of each public
	2043	+	hearing, if applicable, on the proposed tax rate to be held by the
	2044	+	governing body of each taxing unit in which the property is located;
	2045	+	(13) the date, time, and location of the public
	2046	+	meeting at which the tax rate will be adopted to be held by the
	2047	+	governing body of each taxing unit in which the property is located;
	2048	+	and
	2049	+	(14) for each taxing unit in which the property is
	2050	+	located, an e-mail address at which the taxing unit is capable of
	2051	+	receiving written comments regarding the proposed tax rate of the
	2052	+	taxing unit.
	2053	+	(c) The address of the Internet website at which the
	2054	+	information contained in the database may be found must be in the
	2055	+	form "(insert name of county in which appraisal district is
	2056	+	established)CountyTaxRates.gov" or a substantially similar form.
	2057	+	(d) The database must provide a link to the Internet website
	2058	+	used by each taxing unit in which the property is located to post
	2059	+	the information described by Section 26.18. The link must be
	2060	+	preceded by the following statement:
	2061	+	"Click on the name of the taxing unit for the following information
	2062	+	about the taxing unit:
	2063	+	"(1) the names of and contact information for each
	2064	+	member of the governing body of the taxing unit;
	2065	+	"(2) the budget proposed or adopted for the current
	2066	+	year and the budgets for the preceding two years, as well as an
	2067	+	analysis of the change in the budget from year to year;
	2068	+	"(3) the amount of property tax revenue budgeted for
	2069	+	maintenance and operation expenses and debt service in the proposed
	2070	+	or adopted budget and in the budgets for the preceding two years;
	2071	+	"(4) the tax rates adopted for maintenance and
	2072	+	operation expenses and debt service for the preceding two years and
	2073	+	the rates proposed for those purposes for the current year; and
	2074	+	"(5) the most recent financial audit of the taxing
	2075	+	unit."
	2076	+	(d-1) The database must include the following definition of
	2077	+	the equivalent tax rate: "The equivalent tax rate is last year's
	2078	+	tax rate, adjusted for changes in taxable value. The equivalent tax
	2079	+	rate takes into account all property on the tax roll for both last
	2080	+	year and this year."
	2081	+	(e) The officer or employee designated by the governing body
	2082	+	of each taxing unit to calculate the equivalent tax rate and the
	2083	+	rollback tax rate for the unit must electronically:
	2084	+	(1) enter in the database the information described by
	2085	+	Subsection (b) as the information becomes available; and
	2086	+	(2) incorporate into the database the completed tax
	2087	+	rate calculation forms prepared under Section 26.04(d-1) at the
	2088	+	same time the designated officer or employee submits the tax rates
	2089	+	to the governing body of the unit under Section 26.04(e).
	2090	+	(e-1) The e-mail address described by Subsection (b)(14)
	2091	+	must be accompanied by the following statement: "An e-mail address
	2092	+	is provided for each taxing unit as a way for you to express your
	2093	+	support for or opposition to the proposed tax rate. If you wish to
	2094	+	express your support or opposition, you are encouraged to do so
	2095	+	before the date of the hearing shown on the notice."
	2096	+	(f) Each taxing unit shall establish an e-mail address for
	2097	+	the purpose described by Subsection (b)(14).
	2098	+	Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY
	2099	+	TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet
	2100	+	website or have access to a generally accessible Internet website
	2101	+	that may be used for the purposes of this section. Each taxing unit
	2102	+	shall post or cause to be posted on the Internet website the
	2103	+	following information in a format prescribed by the comptroller:
	2104	+	(1) the name of each member of the governing body of
	2105	+	the taxing unit;
	2106	+	(2) the mailing address, e-mail address, and telephone
	2107	+	number of the taxing unit;
	2108	+	(3) the official contact information for each member
	2109	+	of the governing body of the taxing unit, if that information is
	2110	+	different from the information described by Subdivision (2);
	2111	+	(4) the taxing unit's budget for the preceding two
	2112	+	years;
	2113	+	(5) the taxing unit's proposed or adopted budget for
	2114	+	the current year;
	2115	+	(6) the change in the amount of the taxing unit's
	2116	+	budget from the preceding year to the current year, by dollar amount
	2117	+	and percentage;
	2118	+	(7) in the case of a taxing unit other than a school
	2119	+	district, the amount of property tax revenue budgeted for
	2120	+	maintenance and operations for:
	2121	+	(A) the preceding two years; and
	2122	+	(B) the current year;
	2123	+	(8) in the case of a taxing unit other than a school
	2124	+	district, the amount of property tax revenue budgeted for debt
	2125	+	service for:
	2126	+	(A) the preceding two years; and
	2127	+	(B) the current year;
	2128	+	(9) the tax rate for maintenance and operations
	2129	+	adopted by the taxing unit for the preceding two years;
	2130	+	(10) in the case of a taxing unit other than a school
	2131	+	district, the tax rate for debt service adopted by the unit for the
	2132	+	preceding two years;
	2133	+	(11) in the case of a school district, the interest and
	2134	+	sinking fund tax rate adopted by the district for the preceding two
	2135	+	years;
	2136	+	(12) the tax rate for maintenance and operations
	2137	+	proposed by the taxing unit for the current year;
	2138	+	(13) in the case of a taxing unit other than a school
	2139	+	district, the tax rate for debt service proposed by the unit for the
	2140	+	current year;
	2141	+	(14) in the case of a school district, the interest and
	2142	+	sinking fund tax rate proposed by the district for the current year;
	2143	+	and
	2144	+	(15) the most recent financial audit of the taxing
	2145	+	unit.
	2146	+	SECTION 50. Sections 31.12(a) and (b), Tax Code, as amended
289	2147		by S.B. 2242, Acts of the 85th Legislature, Regular Session, 2017,
290	2148		are amended to read as follows:
291	2149		(a) If a refund of a tax provided by Section 11.431(b),
292		-	~~26.07(g),~~ 26.08(d-2), 26.15(f), 31.11, 31.111, or 31.112 is paid on
293		-	or before the 60th day after the date the liability for the ~~refund~~
294		-	arises, no interest is due on the amount refunded. If not ~~paid on or~~
295		-	before that 60th day, the amount of the tax to be refunded ~~accrues~~
296		-	interest at a rate of one percent for each month or part of a ~~month~~
297		-	that the refund is unpaid, beginning with the date on which ~~the~~
298		-	liability for the refund arises.
	2150	+	26.08(d-2) [26.07(g)], 26.15(f), 31.11, 31.111, or 31.112 is paid
	2151	+	on or before the 60th day after the date the liability for the
	2152	+	refund arises, no interest is due on the amount refunded. If not
	2153	+	paid on or before that 60th day, the amount of the tax to be refunded
	2154	+	accrues interest at a rate of one percent for each month or part of a
	2155	+	month that the refund is unpaid, beginning with the date on which
	2156	+	the liability for the refund arises.
299	2157		(b) For purposes of this section, liability for a refund
300	2158		arises:
301	2159		(1) if the refund is required by Section 11.431(b), on
302	2160		the date the chief appraiser notifies the collector for the unit of
303	2161		the approval of the late homestead exemption;
304		-	(2) if the refund is required by Section 26.07(g), on
305		-	the date the results of the election to reduce the tax rate are
306		-	certified;
307		-	(3) if the refund is required by Section 26.08(d-2),
308		-	on the date the subsequent tax rate is adopted;
309		-	(4) if the refund is required by Section 26.15(f):
	2162	+	(2) if the refund is required by Section 26.08(d-2)
	2163	+	[26.07(g)], on the date the subsequent tax rate is adopted [results
	2164	+	of the election to reduce the tax rate are certified];
	2165	+	(3) if the refund is required by Section 26.15(f):
310	2166		(A) for a correction to the tax roll made under
311	2167		Section 26.15(b), on the date the change in the tax roll is
312	2168		certified to the assessor for the taxing unit under Section 25.25;
313	2169		or
314	2170		(B) for a correction to the tax roll made under
315	2171		Section 26.15(c), on the date the change in the tax roll is ordered
316	2172		by the governing body of the taxing unit;
317		-	~~(5) [~~(4)] if the refund is required by Section 31.11,
318		-	~~on the~~ date the auditor for the taxing unit determines that the
319		-	~~payment was~~ erroneous or excessive or, if the amount of the refund
320		-	~~exceeds the~~ applicable amount specified by Section 31.11(a), on the
321		-	~~date the~~ governing body of the unit approves the refund;
322		-	~~(6) [~~(5)] if the refund is required by Section 31.111,
323		-	~~on the~~ date the collector for the taxing unit determines that the
324		-	~~payment~~ was erroneous; or
325		-	~~(7) [~~(6)] if the refund is required by Section 31.112,
326		-	~~on the~~ date required by Section 31.112(d) or (e), as applicable.
327		-	SECTION 11. Section 33.08(b), Tax Code, is amended to read
	2173	+	(4) if the refund is required by Section 31.11, on the
	2174	+	date the auditor for the taxing unit determines that the payment was
	2175	+	erroneous or excessive or, if the amount of the refund exceeds the
	2176	+	applicable amount specified by Section 31.11(a), on the date the
	2177	+	governing body of the unit approves the refund;
	2178	+	(5) if the refund is required by Section 31.111, on the
	2179	+	date the collector for the taxing unit determines that the payment
	2180	+	was erroneous; or
	2181	+	(6) if the refund is required by Section 31.112, on the
	2182	+	date required by Section 31.112(d) or (e), as applicable.
	2183	+	SECTION 51. Section 33.08(b), Tax Code, is amended to read
328	2184		as follows:
329	2185		(b) The governing body of the taxing unit or appraisal
330	2186		district, in the manner required by law for official action, may
331	2187		provide that taxes that become delinquent on or after June 1 under
332		-	Section ~~26.07(f),~~ 26.08(d-1), 26.15(e), 31.03, 31.031, 31.032,
	2188	+	Section 26.08(d-1) [26.07(f)], 26.15(e), 31.03, 31.031, 31.032,
333	2189		31.04, or 42.42 incur an additional penalty to defray costs of
334	2190		collection. The amount of the penalty may not exceed the amount of
335	2191		the compensation specified in the applicable contract with an
336	2192		attorney under Section 6.30 to be paid in connection with the
337	2193		collection of the delinquent taxes.
338		-	SECTION 12. Section 130.016(b), Education Code, is amended
	2194	+	SECTION 52. Section 41.03(a), Tax Code, is amended to read
	2195	+	as follows:
	2196	+	(a) A taxing unit is entitled to challenge before the
	2197	+	appraisal review board:
	2198	+	(1) [the level of appraisals of any category of
	2199	+	property in the district or in any territory in the district, but
	2200	+	not the appraised value of a single taxpayer's property;
	2201	+	[(2)] an exclusion of property from the appraisal
	2202	+	records;
	2203	+	(2) [(3)] a grant in whole or in part of a partial
	2204	+	exemption;
	2205	+	(3) [(4)] a determination that land qualifies for
	2206	+	appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
	2207	+	(4) [(5)] failure to identify the taxing unit as one
	2208	+	in which a particular property is taxable.
	2209	+	SECTION 53. Section 41.12(a), Tax Code, is amended to read
	2210	+	as follows:
	2211	+	(a) By July 5 [20], the appraisal review board shall:
	2212	+	(1) hear and determine all or substantially all timely
	2213	+	filed protests;
	2214	+	(2) determine all timely filed challenges;
	2215	+	(3) submit a list of its approved changes in the
	2216	+	records to the chief appraiser; and
	2217	+	(4) approve the records.
	2218	+	SECTION 54. Sections 41.44(a), (c), and (d), Tax Code, are
	2219	+	amended to read as follows:
	2220	+	(a) Except as provided by Subsections (b), [(b-1),] (c),
	2221	+	(c-1), and (c-2), to be entitled to a hearing and determination of a
	2222	+	protest, the property owner initiating the protest must file a
	2223	+	written notice of the protest with the appraisal review board
	2224	+	having authority to hear the matter protested:
	2225	+	(1) not later than the later of:
	2226	+	(A) [before] May 15; [1] or
	2227	+	(B) [not later than] the 30th day after the date
	2228	+	that notice to the property owner was delivered to the property
	2229	+	owner as provided by Section 25.19[, if the property is a
	2230	+	single-family residence that qualifies for an exemption under
	2231	+	Section 11.13, whichever is later];
	2232	+	(2) [before June 1 or not later than the 30th day after
	2233	+	the date that notice was delivered to the property owner as provided
	2234	+	by Section 25.19 in connection with any other property, whichever
	2235	+	is later;
	2236	+	[(3)] in the case of a protest of a change in the
	2237	+	appraisal records ordered as provided by Subchapter A of this
	2238	+	chapter or by Chapter 25, not later than the 30th day after the date
	2239	+	notice of the change is delivered to the property owner;
	2240	+	(3) [(4)] in the case of a determination that a change
	2241	+	in the use of land appraised under Subchapter C, D, E, or H, Chapter
	2242	+	23, has occurred, not later than the 30th day after the date the
	2243	+	notice of the determination is delivered to the property owner; or
	2244	+	(4) [(5)] in the case of a determination of
	2245	+	eligibility for a refund under Section 23.1243, not later than the
	2246	+	30th day after the date the notice of the determination is delivered
	2247	+	to the property owner.
	2248	+	(c) A property owner who files notice of a protest
	2249	+	authorized by Section 41.411 is entitled to a hearing and
	2250	+	determination of the protest if the property owner files the notice
	2251	+	prior to the date the taxes on the property to which the notice
	2252	+	applies become delinquent. An owner of land who files a notice of
	2253	+	protest under Subsection (a)(3) [(a)(4)] is entitled to a hearing
	2254	+	and determination of the protest without regard to whether the
	2255	+	appraisal records are approved.
	2256	+	(d) A notice of protest is sufficient if it identifies the
	2257	+	protesting property owner, including a person claiming an ownership
	2258	+	interest in the property even if that person is not listed on the
	2259	+	appraisal records as an owner of the property, identifies the
	2260	+	property that is the subject of the protest, and indicates apparent
	2261	+	dissatisfaction with some determination of the appraisal office.
	2262	+	The notice need not be on an official form, but the comptroller
	2263	+	shall prescribe a form that provides for more detail about the
	2264	+	nature of the protest. The form must permit a property owner to
	2265	+	include each property in the appraisal district that is the subject
	2266	+	of a protest. The form must permit a property owner to request that
	2267	+	the protest be heard by a special panel established under Section
	2268	+	6.425 if the protest will be determined by an appraisal review board
	2269	+	to which that section applies and the property is included in a
	2270	+	classification described by Section 6.425(b). The comptroller,
	2271	+	each appraisal office, and each appraisal review board shall make
	2272	+	the forms readily available and deliver one to a property owner on
	2273	+	request.
	2274	+	SECTION 55. Section 41.45, Tax Code, is amended by amending
	2275	+	Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to
	2276	+	read as follows:
	2277	+	(d) This subsection does not apply to a special panel
	2278	+	established under Section 6.425. An appraisal review board
	2279	+	consisting of more than three members may sit in panels of not fewer
	2280	+	than three members to conduct protest hearings. [However, the
	2281	+	determination of a protest heard by a panel must be made by the
	2282	+	board.] If the recommendation of a panel is not accepted by the
	2283	+	board, the board may refer the matter for rehearing to a panel
	2284	+	composed of members who did not hear the original protest [hearing]
	2285	+	or, if there are not at least three members who did not hear the
	2286	+	original protest, the board may determine the protest. [Before
	2287	+	determining a protest or conducting a rehearing before a new panel
	2288	+	or the board, the board shall deliver notice of the hearing or
	2289	+	meeting to determine the protest in accordance with the provisions
	2290	+	of this subchapter.]
	2291	+	(d-1) An appraisal review board to which Section 6.425
	2292	+	applies shall sit in special panels established under that section
	2293	+	to conduct protest hearings. A special panel may conduct a protest
	2294	+	hearing relating to property only if the property is described by
	2295	+	Section 6.425(b) and the property owner has requested that a
	2296	+	special panel conduct the hearing or if the protest is assigned to
	2297	+	the special panel under Section 6.425(f). If the recommendation of
	2298	+	a special panel is not accepted by the board, the board may refer
	2299	+	the matter for rehearing to another special panel composed of
	2300	+	members who did not hear the original protest or, if there are not
	2301	+	at least three other special panel members who did not hear the
	2302	+	original protest, the board may determine the protest.
	2303	+	(d-2) The determination of a protest heard by a panel under
	2304	+	Subsection (d) or (d-1) must be made by the board.
	2305	+	(d-3) The board must deliver notice of a hearing or meeting
	2306	+	to determine a protest heard by a panel, or to rehear a protest,
	2307	+	under Subsection (d) or (d-1) in accordance with the provisions of
	2308	+	this subchapter.
	2309	+	SECTION 56. Section 41.46(a), Tax Code, is amended to read
	2310	+	as follows:
	2311	+	(a) The appraisal review board before which a protest
	2312	+	hearing is scheduled shall deliver written notice to the property
	2313	+	owner initiating a protest of the date, time, [and] place, and
	2314	+	subject matter of [fixed for] the hearing on the protest and of the
	2315	+	property owner's entitlement to a postponement of the hearing as
	2316	+	provided by Section 41.45 unless the property owner waives in
	2317	+	writing notice of the hearing. The board shall deliver the notice
	2318	+	not later than the 15th day before the date of the hearing.
	2319	+	SECTION 57. Section 41.461, Tax Code, is amended to read as
	2320	+	follows:
	2321	+	Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING;
	2322	+	DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before the
	2323	+	first scheduled [a] hearing on a protest, the chief appraiser
	2324	+	shall:
	2325	+	(1) deliver a copy of the pamphlet prepared by the
	2326	+	comptroller under Section 5.06 [5.06(a)] to the property owner
	2327	+	initiating the protest if the owner is representing himself, or to
	2328	+	an agent representing the owner if requested by the agent;
	2329	+	(2) inform the property owner that the owner or the
	2330	+	agent of the owner is entitled on request to [may inspect and may
	2331	+	obtain] a copy of the data, schedules, formulas, and all other
	2332	+	information the chief appraiser will [plans to] introduce at the
	2333	+	hearing to establish any matter at issue; and
	2334	+	(3) deliver a copy of the hearing procedures
	2335	+	established by the appraisal review board under Section 41.66 to
	2336	+	the property owner.
	2337	+	(b) The chief appraiser may not charge a property owner or
	2338	+	the designated agent of the owner for copies provided to the [an]
	2339	+	owner or designated agent under this section, regardless of the
	2340	+	manner in which the copies are prepared or delivered [may not exceed
	2341	+	the charge for copies of public information as provided under
	2342	+	Subchapter F, Chapter 552, Government Code, except:
	2343	+	[(1) the total charge for copies provided in
	2344	+	connection with a protest of the appraisal of residential property
	2345	+	may not exceed $15 for each residence; and
	2346	+	[(2) the total charge for copies provided in
	2347	+	connection with a protest of the appraisal of a single unit of
	2348	+	property subject to appraisal, other than residential property, may
	2349	+	not exceed $25].
	2350	+	(c) A chief appraiser shall deliver information requested
	2351	+	by a property owner or the agent of the owner under Subsection
	2352	+	(a)(2):
	2353	+	(1) by regular first-class mail, deposited in the
	2354	+	United States mail, postage prepaid, and addressed to the property
	2355	+	owner or agent at the address provided in the request for the
	2356	+	information;
	2357	+	(2) in an electronic format as provided by an
	2358	+	agreement under Section 1.085; or
	2359	+	(3) subject to Subsection (d), by referring the
	2360	+	property owner or the agent of the owner to a secure Internet
	2361	+	website with user registration and authentication or to the exact
	2362	+	Internet location or uniform resource locator (URL) address on an
	2363	+	Internet website maintained by the appraisal district on which the
	2364	+	requested information is identifiable and readily available.
	2365	+	(d) If a chief appraiser provides a property owner or the
	2366	+	agent of the owner information under Subsection (c)(3), the notice
	2367	+	must contain a statement in a conspicuous font that clearly
	2368	+	indicates that the property owner or the agent of the owner may on
	2369	+	request receive the information by regular first-class mail or in
	2370	+	person at the appraisal office. On request by a property owner or
	2371	+	the agent of the owner, the chief appraiser must provide the
	2372	+	information by regular first-class mail or in person at the
	2373	+	appraisal office.
	2374	+	SECTION 58. Section 41.47, Tax Code, is amended by adding
	2375	+	Subsections (c-2) and (f) and amending Subsection (e) to read as
	2376	+	follows:
	2377	+	(c-2) The board may not determine the appraised value of the
	2378	+	property that is the subject of a protest to be an amount greater
	2379	+	than the appraised value of the property as shown in the appraisal
	2380	+	records submitted to the board by the chief appraiser under Section
	2381	+	25.22 or 25.23.
	2382	+	(e) The notice of the issuance of the order must contain a
	2383	+	prominently printed statement in upper-case bold lettering
	2384	+	informing the property owner in clear and concise language of the
	2385	+	property owner's right to appeal the order of the board [board's
	2386	+	decision] to district court. The statement must describe the
	2387	+	deadline prescribed by Section 42.06(a) [of this code] for filing a
	2388	+	written notice of appeal[,] and the deadline prescribed by Section
	2389	+	42.21(a) [of this code] for filing the petition for review with the
	2390	+	district court.
	2391	+	(f) The appraisal review board shall take the actions
	2392	+	required by Subsections (a) and (d) not later than the 15th day
	2393	+	after the date the hearing on the protest is concluded.
	2394	+	SECTION 59. Section 41.66, Tax Code, is amended by amending
	2395	+	Subsections (h), (i), and (j) and adding Subsections (j-1) and (p)
	2396	+	to read as follows:
	2397	+	(h) The appraisal review board shall postpone a hearing on a
	2398	+	protest if the property owner or the designated agent of the owner
	2399	+	requests additional time to prepare for the hearing and establishes
	2400	+	to the board that the chief appraiser failed to comply with Section
	2401	+	41.461. The board is not required to postpone a hearing more than
	2402	+	one time under this subsection.
	2403	+	(i) A hearing on a protest filed by a property owner or the
	2404	+	designated agent of the owner [who is not represented by an agent
	2405	+	designated under Section 1.111] shall be set for a time and date
	2406	+	certain. If the hearing is not commenced within two hours of the
	2407	+	time set for the hearing, the appraisal review board shall postpone
	2408	+	the hearing on the request of the property owner or the designated
	2409	+	agent of the owner.
	2410	+	(j) On the request of a property owner or the [a] designated
	2411	+	agent of the owner, an appraisal review board shall schedule
	2412	+	hearings on protests concerning up to 20 designated properties to
	2413	+	be held consecutively on the same day. The designated properties
	2414	+	must be identified in the same notice of protest, and the notice
	2415	+	must contain in boldfaced type the statement "request for same-day
	2416	+	protest hearings." A property owner or the designated agent of the
	2417	+	owner may [not] file more than one request under this subsection
	2418	+	with the appraisal review board in the same tax year. The appraisal
	2419	+	review board may schedule hearings on protests concerning more than
	2420	+	20 properties filed by the same property owner or the designated
	2421	+	agent of the owner and may use different panels to conduct the
	2422	+	hearings based on the board's customary scheduling. The appraisal
	2423	+	review board may follow the practices customarily used by the board
	2424	+	in the scheduling of hearings under this subsection.
	2425	+	(j-1) An appraisal review board may schedule the hearings on
	2426	+	all protests filed by a property owner or the designated agent of
	2427	+	the owner to be held consecutively. The notice of the hearings must
	2428	+	state the date and time that the first hearing will begin, state the
	2429	+	date the last hearing will end, and list the order in which the
	2430	+	hearings will be held. The order of the hearings listed in the
	2431	+	notice may not be changed without the agreement of the property
	2432	+	owner or the designated agent of the owner, the chief appraiser, and
	2433	+	the appraisal review board. The board may not reschedule a hearing
	2434	+	for which notice is given under this subsection to a date earlier
	2435	+	than the seventh day after the date the last hearing was scheduled
	2436	+	to end unless agreed to by the property owner or the designated
	2437	+	agent of the owner, the chief appraiser, and the appraisal review
	2438	+	board. Unless agreed to by the parties, the board must provide
	2439	+	written notice of the date and time of the rescheduled hearing to
	2440	+	the property owner or the designated agent of the owner not later
	2441	+	than the seventh day before the date of the hearing.
	2442	+	(p) At the end of a hearing on a protest, the appraisal
	2443	+	review board shall provide the property owner or the designated
	2444	+	agent of the owner one or more documents indicating that the members
	2445	+	of the board hearing the protest signed the affidavit required by
	2446	+	Subsection (g).
	2447	+	SECTION 60. Section 41.66, Tax Code, is amended by amending
	2448	+	Subsection (k) and adding Subsection (k-1) to read as follows:
	2449	+	(k) This subsection does not apply to a special panel
	2450	+	established under Section 6.425. If an appraisal review board sits
	2451	+	in panels to conduct protest hearings, protests shall be randomly
	2452	+	assigned to panels, except that the board may consider the type of
	2453	+	property subject to the protest or the ground of the protest for the
	2454	+	purpose of using the expertise of a particular panel in hearing
	2455	+	protests regarding particular types of property or based on
	2456	+	particular grounds. If a protest is scheduled to be heard by a
	2457	+	particular panel, the protest may not be reassigned to another
	2458	+	panel without the consent of the property owner or designated
	2459	+	agent. If the appraisal review board has cause to reassign a
	2460	+	protest to another panel, a property owner or designated agent may
	2461	+	agree to reassignment of the protest or may request that the hearing
	2462	+	on the protest be postponed. The board shall postpone the hearing
	2463	+	on that request. A change of members of a panel because of a
	2464	+	conflict of interest, illness, or inability to continue
	2465	+	participating in hearings for the remainder of the day does not
	2466	+	constitute reassignment of a protest to another panel.
	2467	+	(k-1) On the request of a property owner, an appraisal
	2468	+	review board to which Section 6.425 applies shall assign a protest
	2469	+	relating to property described by Section 6.425(b) to a special
	2470	+	panel. In addition, the chairman of the appraisal review board may
	2471	+	assign a protest relating to property not described by Section
	2472	+	6.425(b) to a special panel as authorized by Section 6.425(f).
	2473	+	Protests assigned to special panels shall be randomly assigned to
	2474	+	those panels. If a protest is scheduled to be heard by a particular
	2475	+	special panel, the protest may not be reassigned to another special
	2476	+	panel without the consent of the property owner or designated
	2477	+	agent. If the board has cause to reassign a protest to another
	2478	+	special panel, a property owner or designated agent may agree to
	2479	+	reassignment of the protest or may request that the hearing on the
	2480	+	protest be postponed. The board shall postpone the hearing on that
	2481	+	request. A change of members of a special panel because of a
	2482	+	conflict of interest, illness, or inability to continue
	2483	+	participating in hearings for the remainder of the day does not
	2484	+	constitute reassignment of a protest to another special panel.
	2485	+	SECTION 61. Section 41.67(d), Tax Code, is amended to read
	2486	+	as follows:
	2487	+	(d) Information that was previously requested under Section
	2488	+	41.461 by the protesting party that was not delivered [made
	2489	+	available] to the protesting party at least 14 days before the
	2490	+	scheduled or postponed hearing may not be used or offered in any
	2491	+	form as evidence in the hearing, including as a document or through
	2492	+	argument or testimony.
	2493	+	SECTION 62. Section 41.71, Tax Code, is amended to read as
	2494	+	follows:
	2495	+	Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An
	2496	+	appraisal review board by rule shall provide for hearings on
	2497	+	protests [in the evening or] on a Saturday or after 5 p.m. on a
	2498	+	weekday [Sunday].
	2499	+	(b) The board may not schedule:
	2500	+	(1) the first hearing on a protest held on a weekday
	2501	+	evening to begin after 7 p.m.; or
	2502	+	(2) a hearing on a protest on a Sunday.
	2503	+	SECTION 63. Section 41A.06(b), Tax Code, as effective
	2504	+	September 1, 2017, is amended to read as follows:
	2505	+	(b) To initially qualify to serve as an arbitrator under
	2506	+	this chapter, a person must:
	2507	+	(1) meet the following requirements, as applicable:
	2508	+	(A) be licensed as an attorney in this state; or
	2509	+	(B) have:
	2510	+	(i) completed at least 30 hours of training
	2511	+	in arbitration and alternative dispute resolution procedures from a
	2512	+	university, college, or legal or real estate trade association; and
	2513	+	(ii) been licensed or certified
	2514	+	continuously during the five years preceding the date the person
	2515	+	agrees to serve as an arbitrator as:
	2516	+	(a) a real estate broker or sales
	2517	+	agent under Chapter 1101, Occupations Code;
	2518	+	(b) a real estate appraiser under
	2519	+	Chapter 1103, Occupations Code; or
	2520	+	(c) a certified public accountant
	2521	+	under Chapter 901, Occupations Code; [and]
	2522	+	(2) complete the course for training and education of
	2523	+	appraisal review board members established under Section 5.041 and
	2524	+	be issued a certificate indicating course completion;
	2525	+	(3) complete the training program on property tax law
	2526	+	for the training and education of arbitrators established under
	2527	+	Section 5.043; and
	2528	+	(4) agree to conduct an arbitration for a fee that is
	2529	+	not more than:
	2530	+	(A) $400, if the property qualifies as the
	2531	+	owner's residence homestead under Section 11.13 and the appraised
	2532	+	or market value, as applicable, of the property is $500,000 or less,
	2533	+	as determined by the order;
	2534	+	(B) $450, if the property qualifies as the
	2535	+	owner's residence homestead under Section 11.13 and the appraised
	2536	+	or market value, as applicable, of the property is more than
	2537	+	$500,000, as determined by the order;
	2538	+	(C) $450, if the property does not qualify as the
	2539	+	owner's residence homestead under Section 11.13 and the appraised
	2540	+	or market value, as applicable, of the property is $1 million or
	2541	+	less, as determined by the order;
	2542	+	(D) $750, if the property does not qualify as the
	2543	+	owner's residence homestead under Section 11.13 and the appraised
	2544	+	or market value, as applicable, of the property is more than $1
	2545	+	million but not more than $2 million, as determined by the order;
	2546	+	(E) $1,000, if the property does not qualify as
	2547	+	the owner's residence homestead under Section 11.13 and the
	2548	+	appraised or market value, as applicable, of the property is more
	2549	+	than $2 million but not more than $3 million, as determined by the
	2550	+	order; or
	2551	+	(F) $1,500, if the property does not qualify as
	2552	+	the owner's residence homestead under Section 11.13 and the
	2553	+	appraised or market value, as applicable, of the property is more
	2554	+	than $3 million but not more than $5 million, as determined by the
	2555	+	order.
	2556	+	SECTION 64. Section 41A.061(b), Tax Code, is amended to
	2557	+	read as follows:
	2558	+	(b) To renew the person's agreement to serve as an
	2559	+	arbitrator, the person must:
	2560	+	(1) file a renewal application with the comptroller at
	2561	+	the time and in the manner prescribed by the comptroller;
	2562	+	(2) continue to meet the requirements provided by
	2563	+	Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; and
	2564	+	(3) during the preceding two years have completed at
	2565	+	least eight hours of continuing education in arbitration and
	2566	+	alternative dispute resolution procedures offered by a university,
	2567	+	college, real estate trade association, or legal association.
	2568	+	SECTION 65. Sections 41A.07(e), (f), and (g), Tax Code, as
	2569	+	effective September 1, 2017, are amended to read as follows:
	2570	+	(e) To be eligible for appointment as an arbitrator under
	2571	+	this section [Subsection (a)], the arbitrator must reside[:
	2572	+	[(1) in the county in which the property that is the
	2573	+	subject of the appeal is located; or
	2574	+	[(2)] in this state [if no available arbitrator on the
	2575	+	registry resides in that county].
	2576	+	(f) A person is not eligible for appointment as an
	2577	+	arbitrator under this section [Subsection (a)] if at any time
	2578	+	during the preceding five years, the person has:
	2579	+	(1) represented a person for compensation in a
	2580	+	proceeding under this title in the appraisal district in which the
	2581	+	property that is the subject of the appeal is located;
	2582	+	(2) served as an officer or employee of that appraisal
	2583	+	district; or
	2584	+	(3) served as a member of the appraisal review board
	2585	+	for that appraisal district.
	2586	+	(g) The comptroller may not appoint an arbitrator under this
	2587	+	section [Subsection (a)] if the comptroller determines that there
	2588	+	is good cause not to appoint the arbitrator, including information
	2589	+	or evidence indicating repeated bias or misconduct by the person
	2590	+	while acting as an arbitrator.
	2591	+	SECTION 66. Section 41A.07, Tax Code, is amended by adding
	2592	+	Subsection (h) to read as follows:
	2593	+	(h) A property owner may request that, in appointing an
	2594	+	initial arbitrator under this section, the comptroller appoint an
	2595	+	arbitrator who resides in the county in which the property that is
	2596	+	the subject of the appeal is located or an arbitrator who resides
	2597	+	outside that county. In appointing an initial arbitrator under
	2598	+	Subsection (a), the comptroller shall comply with the request of
	2599	+	the property owner unless the property owner requests that the
	2600	+	comptroller appoint an arbitrator who resides in the county in
	2601	+	which the property that is the subject of the appeal is located and
	2602	+	there is not an available arbitrator who resides in that county. In
	2603	+	appointing a substitute arbitrator under Subsection (d), the
	2604	+	comptroller shall consider but is not required to comply with the
	2605	+	request of the property owner. This subsection does not authorize a
	2606	+	property owner to request the appointment of a specific individual
	2607	+	as an arbitrator.
	2608	+	SECTION 67. Section 41A.09(b), Tax Code, is amended to read
	2609	+	as follows:
	2610	+	(b) An award under this section:
	2611	+	(1) must include a determination of the appraised or
	2612	+	market value, as applicable, of the property that is the subject of
	2613	+	the appeal;
	2614	+	(2) may include any remedy or relief a court may order
	2615	+	under Chapter 42 in an appeal relating to the appraised or market
	2616	+	value of property;
	2617	+	(3) shall specify the arbitrator's fee, which may not
	2618	+	exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)];
	2619	+	(4) is final and may not be appealed except as
	2620	+	permitted under Section 171.088, Civil Practice and Remedies Code,
	2621	+	for an award subject to that section; and
	2622	+	(5) may be enforced in the manner provided by
	2623	+	Subchapter D, Chapter 171, Civil Practice and Remedies Code.
	2624	+	SECTION 68. Section 45.105(e), Education Code, is amended
	2625	+	to read as follows:
	2626	+	(e) The governing body of an independent school district
	2627	+	that governs a junior college district under Subchapter B, Chapter
	2628	+	130, in a county with a population of more than two million may
	2629	+	dedicate a specific percentage of the local tax levy to the use of
	2630	+	the junior college district for facilities and equipment or for the
	2631	+	maintenance and operating expenses of the junior college district.
	2632	+	To be effective, the dedication must be made by the governing body
	2633	+	on or before the date on which the governing body adopts its tax
	2634	+	rate for a year. The amount of local tax funds derived from the
	2635	+	percentage of the local tax levy dedicated to a junior college
	2636	+	district from a tax levy may not exceed the amount that would be
	2637	+	levied by five percent of the equivalent [effective] tax rate for
	2638	+	the tax year calculated as provided by Section 26.04, Tax Code, on
	2639	+	all property taxable by the school district. All real property
	2640	+	purchased with these funds is the property of the school district,
	2641	+	but is subject to the exclusive control of the governing body of the
	2642	+	junior college district for as long as the junior college district
	2643	+	uses the property for educational purposes.
	2644	+	SECTION 69. Section 130.016(b), Education Code, is amended
339	2645		to read as follows:
340	2646		(b) If the board of trustees of an independent school
341	2647		district that divests itself of the management, control, and
342	2648		operation of a junior college district under this section or under
343	2649		Section 130.017 [of this code] was authorized by [Subsection (e)
344	2650		of] Section 45.105(e) or under former Section 20.48(e) [20.48 of
345	2651		this code] to dedicate a portion of its tax levy to the junior
346	2652		college district before the divestment, the junior college district
347	2653		may levy an ad valorem tax from and after the divestment. In the
348	2654		first two years in which the junior college district levies an ad
349	2655		valorem tax, the tax rate adopted by the governing body may not
350	2656		exceed the rate that, if applied to the total taxable value
351	2657		submitted to the governing body under Section 26.04, Tax Code,
352	2658		would impose an amount equal to the amount of taxes of the school
353	2659		district dedicated to the junior college under [Subsection (e) of]
354	2660		Section 45.105(e) or former Section 20.48(e) [20.48 of this code]
355	2661		in the last dedication before the divestment. In subsequent years,
356	2662		the tax rate of the junior college district is subject to Section
357		-	26.07 or 26.08, Tax Code, as applicable.
358		-	SECTION 13. Sections 281.124(d) and (e), Health and Safety
	2663	+	26.08 [26.07], Tax Code.
	2664	+	SECTION 70. Section 403.302(o), Government Code, is amended
	2665	+	to read as follows:
	2666	+	(o) The comptroller shall adopt rules governing the conduct
	2667	+	of the study after consultation with the comptroller's property tax
	2668	+	administration advisory board [Comptroller's Property Value Study
	2669	+	Advisory Committee].
	2670	+	SECTION 71. Sections 281.124(d) and (e), Health and Safety
359	2671		Code, are amended to read as follows:
360	2672		(d) If a majority of the votes cast in the election favor the
361	2673		proposition, the tax rate for the specified tax year is the rate
362		-	approved by the voters, and that rate is not subject to a rollback
363		-	election under Section 26.07 or 26.08, Tax Code. The board shall
364		-	adopt the tax rate as provided by Chapter 26, Tax Code, as
365		-	applicable.
	2674	+	approved by the voters, and that rate is not subject to [a rollback
	2675	+	election under] Section 26.08 [26.07], Tax Code. The board shall
	2676	+	adopt the tax rate as provided by Chapter 26, Tax Code.
366	2677		(e) If the proposition is not approved as provided by
367	2678		Subsection (c), the board may not adopt a tax rate for the district
368	2679		for the specified tax year that exceeds the rate that was not
369		-	approved, and Section 26.07 or 26.08, Tax Code, as applicable,
370		-	applies to the adopted rate if that rate exceeds the district's
371		-	rollback tax rate.
372		-	SECTION 14. Section 140.010, Local Government Code, is
373		-	amended by amending Subsections (a), (e), (f), and (g) and adding
374		-	Subsection (e-1) to read as follows:
375		-	(a) In this section:
376		-	(1) "Effective[, "effective] tax rate" and "rollback
377		-	tax rate" mean the effective tax rate and rollback tax rate of a
378		-	county or municipality, as applicable, as calculated under Chapter
379		-	26, Tax Code.
380		-	(2) "Small taxing unit" has the meaning assigned by
381		-	Section 26.012, Tax Code.
382		-	(e) A county or municipality that is a small taxing unit and
383		-	that proposes a property tax rate that exceeds the lower of the
384		-	effective tax rate or the rollback tax rate shall provide the
385		-	following notice:
386		-	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
387		-	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
388		-	"A tax rate of $_____ per $100 valuation has been proposed for
389		-	adoption by the governing body of (insert name of county or
390		-	municipality). This rate exceeds the lower of the effective or
391		-	rollback tax rate, and state law requires that two public hearings
392		-	be held by the governing body before adopting the proposed tax rate.
393		-	The governing body of (insert name of county or municipality)
394		-	proposes to use revenue attributable to the tax rate increase for
395		-	the purpose of (description of purpose of increase).
396		-	PROPOSED TAX RATE$______ per $100
397		-	PRECEDING YEAR'S TAX RATE$______ per $100
398		-	EFFECTIVE TAX RATE$______ per $100
399		-	ROLLBACK TAX RATE$______ per $100
400		-	"The effective tax rate is the total tax rate needed to raise the
401		-	same amount of property tax revenue for (insert name of county or
402		-	municipality) from the same properties in both the (insert
403		-	preceding tax year) tax year and the (insert current tax year) tax
404		-	year.
405		-	"The rollback tax rate is the highest tax rate that (insert name of
406		-	county or municipality) may adopt before the voters are entitled to
407		-	petition for an election to limit the rate that may be approved to
408		-	the rollback tax rate.
409		-	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
410		-	FOLLOWS:
411		-	property tax amount = (rate) x (taxable value of your property) /
412		-	100
413		-	"For assistance or detailed information about tax calculations,
414		-	please contact:
415		-	(insert name of county or municipal tax assessor-collector)
416		-	(insert name of county or municipality) tax
417		-	assessor-collector
418		-	(insert address)
419		-	(insert telephone number)
420		-	(insert e-mail address)
421		-	(insert Internet website address, if applicable)
422		-	"You are urged to attend and express your views at the following
423		-	public hearings on the proposed tax rate:
424		-	First Hearing: (insert date and time) at (insert location of
425		-	meeting).
426		-	Second Hearing: (insert date and time) at (insert location
427		-	of meeting)."
428		-	(e-1) A county or municipality that is not a small taxing
429		-	unit and that proposes a property tax rate that exceeds the lower of
430		-	the effective tax rate or the rollback tax rate shall provide the
431		-	following notice:
432		-	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
433		-	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
434		-	"A tax rate of $_____ per $100 valuation has been proposed for
435		-	adoption by the governing body of (insert name of county or
436		-	municipality). This rate exceeds the lower of the effective or
437		-	rollback tax rate, and state law requires that two public hearings
438		-	be held by the governing body before adopting the proposed tax rate.
439		-	The governing body of (insert name of county or municipality)
440		-	proposes to use revenue attributable to the tax rate increase for
441		-	the purpose of (description of purpose of increase).
442		-	PROPOSED TAX RATE$______ per $100
443		-	PRECEDING YEAR'S TAX RATE$______ per $100
444		-	EFFECTIVE TAX RATE$______ per $100
445		-	ROLLBACK TAX RATE$______ per $100
446		-	"The effective tax rate is the total tax rate needed to raise the
447		-	same amount of property tax revenue for (insert name of county or
448		-	municipality) from the same properties in both the (insert
449		-	preceding tax year) tax year and the (insert current tax year) tax
450		-	year.
451		-	"The rollback tax rate is the highest tax rate that (insert name of
452		-	county or municipality) may adopt before the (insert "county" or
453		-	"city") is required to hold an election to limit the rate that may
454		-	be approved to the rollback tax rate.
455		-	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
456		-	FOLLOWS:
457		-	property tax amount = (rate) x (taxable value of your property) /
458		-	100
459		-	"For assistance or detailed information about tax calculations,
460		-	please contact:
461		-	(insert name of county or municipal tax assessor-collector)
462		-	(insert name of county or municipality) tax
463		-	assessor-collector
464		-	(insert address)
465		-	(insert telephone number)
466		-	(insert e-mail address)
467		-	(insert Internet website address, if applicable)
468		-	"You are urged to attend and express your views at the following
469		-	public hearings on the proposed tax rate:
470		-	First Hearing: (insert date and time) at (insert location of
471		-	meeting).
472		-	Second Hearing: (insert date and time) at (insert location
473		-	of meeting)."
474		-	(f) A county or municipality shall:
475		-	(1) provide the notice required by Subsection (d),
476		-	[or] (e), or (e-1), as applicable, not later than the later of
477		-	September 1 or the 30th day after the first date that the taxing
478		-	unit has received each applicable certified appraisal roll by:
479		-	(A) publishing the notice in a newspaper having
480		-	general circulation in:
481		-	(i) the county, in the case of notice
482		-	published by a county; or
483		-	(ii) the county in which the municipality
484		-	is located or primarily located, in the case of notice published by
485		-	a municipality; or
486		-	(B) mailing the notice to each property owner in:
487		-	(i) the county, in the case of notice
488		-	provided by a county; or
489		-	(ii) the municipality, in the case of
490		-	notice provided by a municipality; and
491		-	(2) post the notice on the Internet website of the
492		-	county or municipality, if applicable, beginning not later than the
493		-	later of September 1 or the 30th day after the first date that the
494		-	taxing unit has received each applicable certified appraisal roll
495		-	and continuing until the county or municipality adopts a tax rate.
496		-	(g) If the notice required by Subsection (d), [or] (e), or
497		-	(e-1) is published in a newspaper:
498		-	(1) the notice may not be smaller than one-quarter
499		-	page of a standard-size or a tabloid-size newspaper; and
500		-	(2) the headline on the notice must be in 24-point or
501		-	larger type.
502		-	SECTION 15. Section 1122.2522, Special District Local Laws
503		-	Code, is amended by amending Subsection (a) and adding Subsection
504		-	(a-1) to read as follows:
505		-	(a) If in any year the board adopts a tax rate that exceeds
506		-	the rollback tax rate calculated as provided by Chapter 26, Tax
507		-	Code, and the district is a small taxing unit as defined by Section
508		-	26.012 of that code, the qualified voters of the district by
509		-	petition may require that an election be held to determine whether
510		-	or not to reduce the tax rate adopted by the board for that year to
511		-	the rollback tax rate.
512		-	(a-1) If in any year the board adopts a tax rate that exceeds
513		-	the rollback tax rate calculated as provided by Chapter 26, Tax
514		-	Code, and the district is not a small taxing unit as defined by
515		-	Section 26.012 of that code, an election must be held to determine
516		-	whether or not to approve the tax rate adopted by the board for that
517		-	year.
518		-	SECTION 16. Sections 3828.157 and 8876.152, Special
519		-	District Local Laws Code, are amended to read as follows:
	2680	+	approved, and Section 26.08 [26.07], Tax Code, applies to the
	2681	+	adopted rate if that rate exceeds the district's rollback tax rate.
	2682	+	SECTION 72. Section 102.007(d), Local Government Code, is
	2683	+	amended to read as follows:
	2684	+	(d) An adopted budget must contain a cover page that
	2685	+	includes:
	2686	+	(1) one of the following statements in 18-point or
	2687	+	larger type that accurately describes the adopted budget:
	2688	+	(A) "This budget will raise more revenue from
	2689	+	property taxes than last year's budget by an amount of (insert total
	2690	+	dollar amount of increase), which is a (insert percentage increase)
	2691	+	percent increase from last year's budget. The property tax revenue
	2692	+	to be raised from new property added to the tax roll this year is
	2693	+	(insert amount computed by multiplying the proposed tax rate by the
	2694	+	value of new property added to the roll).";
	2695	+	(B) "This budget will raise less revenue from
	2696	+	property taxes than last year's budget by an amount of (insert total
	2697	+	dollar amount of decrease), which is a (insert percentage decrease)
	2698	+	percent decrease from last year's budget. The property tax revenue
	2699	+	to be raised from new property added to the tax roll this year is
	2700	+	(insert amount computed by multiplying the proposed tax rate by the
	2701	+	value of new property added to the roll)."; or
	2702	+	(C) "This budget will raise the same amount of
	2703	+	revenue from property taxes as last year's budget. The property tax
	2704	+	revenue to be raised from new property added to the tax roll this
	2705	+	year is (insert amount computed by multiplying the proposed tax
	2706	+	rate by the value of new property added to the roll).";
	2707	+	(2) the record vote of each member of the governing
	2708	+	body by name voting on the adoption of the budget;
	2709	+	(3) the municipal property tax rates for the preceding
	2710	+	fiscal year, and each municipal property tax rate that has been
	2711	+	adopted or calculated for the current fiscal year, including:
	2712	+	(A) the property tax rate;
	2713	+	(B) the equivalent [effective] tax rate;
	2714	+	(C) the equivalent [effective] maintenance and
	2715	+	operations tax rate;
	2716	+	(D) the rollback tax rate; and
	2717	+	(E) the debt rate; and
	2718	+	(4) the total amount of municipal debt obligations.
	2719	+	SECTION 73. Section 111.008(d), Local Government Code, is
	2720	+	amended to read as follows:
	2721	+	(d) An adopted budget must contain a cover page that
	2722	+	includes:
	2723	+	(1) one of the following statements in 18-point or
	2724	+	larger type that accurately describes the adopted budget:
	2725	+	(A) "This budget will raise more revenue from
	2726	+	property taxes than last year's budget by an amount of (insert total
	2727	+	dollar amount of increase), which is a (insert percentage increase)
	2728	+	percent increase from last year's budget. The property tax revenue
	2729	+	to be raised from new property added to the tax roll this year is
	2730	+	(insert amount computed by multiplying the proposed tax rate by the
	2731	+	value of new property added to the roll).";
	2732	+	(B) "This budget will raise less revenue from
	2733	+	property taxes than last year's budget by an amount of (insert total
	2734	+	dollar amount of decrease), which is a (insert percentage decrease)
	2735	+	percent decrease from last year's budget. The property tax revenue
	2736	+	to be raised from new property added to the tax roll this year is
	2737	+	(insert amount computed by multiplying the proposed tax rate by the
	2738	+	value of new property added to the roll)."; or
	2739	+	(C) "This budget will raise the same amount of
	2740	+	revenue from property taxes as last year's budget. The property tax
	2741	+	revenue to be raised from new property added to the tax roll this
	2742	+	year is (insert amount computed by multiplying the proposed tax
	2743	+	rate by the value of new property added to the roll).";
	2744	+	(2) the record vote of each member of the
	2745	+	commissioners court by name voting on the adoption of the budget;
	2746	+	(3) the county property tax rates for the preceding
	2747	+	fiscal year, and each county property tax rate that has been adopted
	2748	+	or calculated for the current fiscal year, including:
	2749	+	(A) the property tax rate;
	2750	+	(B) the equivalent [effective] tax rate;
	2751	+	(C) the equivalent [effective] maintenance and
	2752	+	operations tax rate;
	2753	+	(D) the rollback tax rate; and
	2754	+	(E) the debt rate; and
	2755	+	(4) the total amount of county debt obligations.
	2756	+	SECTION 74. Section 111.039(d), Local Government Code, is
	2757	+	amended to read as follows:
	2758	+	(d) An adopted budget must contain a cover page that
	2759	+	includes:
	2760	+	(1) one of the following statements in 18-point or
	2761	+	larger type that accurately describes the adopted budget:
	2762	+	(A) "This budget will raise more revenue from
	2763	+	property taxes than last year's budget by an amount of (insert total
	2764	+	dollar amount of increase), which is a (insert percentage increase)
	2765	+	percent increase from last year's budget. The property tax revenue
	2766	+	to be raised from new property added to the tax roll this year is
	2767	+	(insert amount computed by multiplying the proposed tax rate by the
	2768	+	value of new property added to the roll).";
	2769	+	(B) "This budget will raise less revenue from
	2770	+	property taxes than last year's budget by an amount of (insert total
	2771	+	dollar amount of decrease), which is a (insert percentage decrease)
	2772	+	percent decrease from last year's budget. The property tax revenue
	2773	+	to be raised from new property added to the tax roll this year is
	2774	+	(insert amount computed by multiplying the proposed tax rate by the
	2775	+	value of new property added to the roll)."; or
	2776	+	(C) "This budget will raise the same amount of
	2777	+	revenue from property taxes as last year's budget. The property tax
	2778	+	revenue to be raised from new property added to the tax roll this
	2779	+	year is (insert amount computed by multiplying the proposed tax
	2780	+	rate by the value of new property added to the roll).";
	2781	+	(2) the record vote of each member of the
	2782	+	commissioners court by name voting on the adoption of the budget;
	2783	+	(3) the county property tax rates for the preceding
	2784	+	fiscal year, and each county property tax rate that has been adopted
	2785	+	or calculated for the current fiscal year, including:
	2786	+	(A) the property tax rate;
	2787	+	(B) the equivalent [effective] tax rate;
	2788	+	(C) the equivalent [effective] maintenance and
	2789	+	operations tax rate;
	2790	+	(D) the rollback tax rate; and
	2791	+	(E) the debt rate; and
	2792	+	(4) the total amount of county debt obligations.
	2793	+	SECTION 75. Section 111.068(c), Local Government Code, is
	2794	+	amended to read as follows:
	2795	+	(c) An adopted budget must contain a cover page that
	2796	+	includes:
	2797	+	(1) one of the following statements in 18-point or
	2798	+	larger type that accurately describes the adopted budget:
	2799	+	(A) "This budget will raise more revenue from
	2800	+	property taxes than last year's budget by an amount of (insert total
	2801	+	dollar amount of increase), which is a (insert percentage increase)
	2802	+	percent increase from last year's budget. The property tax revenue
	2803	+	to be raised from new property added to the tax roll this year is
	2804	+	(insert amount computed by multiplying the proposed tax rate by the
	2805	+	value of new property added to the roll).";
	2806	+	(B) "This budget will raise less revenue from
	2807	+	property taxes than last year's budget by an amount of (insert total
	2808	+	dollar amount of decrease), which is a (insert percentage decrease)
	2809	+	percent decrease from last year's budget. The property tax revenue
	2810	+	to be raised from new property added to the tax roll this year is
	2811	+	(insert amount computed by multiplying the proposed tax rate by the
	2812	+	value of new property added to the roll)."; or
	2813	+	(C) "This budget will raise the same amount of
	2814	+	revenue from property taxes as last year's budget. The property tax
	2815	+	revenue to be raised from new property added to the tax roll this
	2816	+	year is (insert amount computed by multiplying the proposed tax
	2817	+	rate by the value of new property added to the roll).";
	2818	+	(2) the record vote of each member of the
	2819	+	commissioners court by name voting on the adoption of the budget;
	2820	+	(3) the county property tax rates for the preceding
	2821	+	fiscal year, and each county property tax rate that has been adopted
	2822	+	or calculated for the current fiscal year, including:
	2823	+	(A) the property tax rate;
	2824	+	(B) the equivalent [effective] tax rate;
	2825	+	(C) the equivalent [effective] maintenance and
	2826	+	operations tax rate;
	2827	+	(D) the rollback tax rate; and
	2828	+	(E) the debt rate; and
	2829	+	(4) the total amount of county debt obligations.
	2830	+	SECTION 76. Section 1101.254(f), Special District Local
	2831	+	Laws Code, is amended to read as follows:
	2832	+	(f) This section does not affect the applicability of [any
	2833	+	rights district voters may have to petition for an election under]
	2834	+	Section 26.08 [26.07], Tax Code, to the district's tax rate, except
	2835	+	that if district voters approve a tax rate increase under this
	2836	+	section, [the voters may not petition for an election under]
	2837	+	Section 26.08 [26.07], Tax Code, does not apply [as] to the tax rate
	2838	+	for that year.
	2839	+	SECTION 77. Sections 1122.2522, 3828.157, and 8876.152,
	2840	+	Special District Local Laws Code, are amended to read as follows:
	2841	+	Sec. 1122.2522. ROLLBACK TAX RATE PROVISIONS APPLICABLE.
	2842	+	[(a)] If in any year the board adopts a tax rate that exceeds the
	2843	+	rollback tax rate calculated as provided by Chapter 26, Tax Code,
	2844	+	[the qualified voters of the district by petition may require that]
	2845	+	an election under Section 26.08 of that code must be held to
	2846	+	determine whether or not to approve [reduce] the tax rate adopted by
	2847	+	the board for that year [to the rollback tax rate].
	2848	+	[(b) To the extent a conflict exists between this section
	2849	+	and a provision of the Tax Code, the provision of the Tax Code
	2850	+	prevails.]
520	2851		Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE
521		-	PROVISIONS. Sections 26.04, 26.05, [and] 26.07, and 26.08, Tax
522		-	Code, do not apply to a tax imposed under Section 3828.153 or
523		-	3828.156.
	2852	+	PROVISIONS. Sections 26.04, 26.05, and 26.08 [26.07], Tax Code, do
	2853	+	not apply to a tax imposed under Section 3828.153 or 3828.156.
524	2854		Sec. 8876.152. APPLICABILITY OF CERTAIN TAX PROVISIONS.
525		-	(a) Sections 26.04, 26.05, 26.06, ~~[and]~~ 26.07, and 26.08, Tax ~~Code,~~
526		-	do not apply to a tax imposed by the district.
	2855	+	(a) Sections 26.04, 26.05, 26.06, 26.061, and 26.08 [26.07], Tax
	2856	+	Code, do not apply to a tax imposed by the district.
527	2857		(b) Sections 49.236(a)(1) and (2) and (b) [Section 49.236],
528	2858		Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the
529	2859		78th Legislature, Regular Session, 2003, applies] to the district.
530		-	SECTION 17. Section 49.107(g), Water Code, is amended to
	2860	+	SECTION 78. Section 49.107(g), Water Code, is amended to
531	2861		read as follows:
532		-	(g) Sections 26.04, 26.05, ~~[and]~~ 26.07, and 26.08, Tax ~~Code,~~
533		-	do not apply to a tax levied and collected under this section ~~or an~~
534		-	ad valorem tax levied and collected for the payment of the ~~interest~~
535		-	on and principal of bonds issued by a district.
536		-	SECTION 18. Section 49.108(f), Water Code, is amended to
	2862	+	(g) Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax
	2863	+	Code, do not apply to a tax levied and collected under this section
	2864	+	or an ad valorem tax levied and collected for the payment of the
	2865	+	interest on and principal of bonds issued by a district.
	2866	+	SECTION 79. Section 49.108(f), Water Code, is amended to
537	2867		read as follows:
538		-	(f) Sections 26.04, 26.05, [and] 26.07, and 26.08, Tax Code,
539		-	do not apply to a tax levied and collected for payments made under a
540		-	contract approved in accordance with this section.
541		-	SECTION 19. Section 49.236, Water Code, as added by Chapter
542		-	335 (S.B. 392), Acts of the 78th Legislature, Regular Session,
543		-	2003, is amended by amending Subsections (a) and (d) and adding
544		-	Subsections (e), (f), (g), (h), (i), (j), (k), (l), and (m) to read
545		-	as follows:
	2868	+	(f) Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax
	2869	+	Code, do not apply to a tax levied and collected for payments made
	2870	+	under a contract approved in accordance with this section.
	2871	+	SECTION 80. Sections 49.236(a) and (d), Water Code, as
	2872	+	added by Chapter 335 (S.B. 392), Acts of the 78th Legislature,
	2873	+	Regular Session, 2003, are amended to read as follows:
546	2874		(a) Before the board adopts an ad valorem tax rate for the
547	2875		district for debt service, operation and maintenance purposes, or
548	2876		contract purposes, the board shall give notice of each meeting of
549	2877		the board at which the adoption of a tax rate will be considered.
550	2878		The notice must:
551	2879		(1) contain a statement in substantially the following
552	2880		form:
553	2881		"NOTICE OF PUBLIC HEARING ON TAX RATE
554	2882		"The (name of the district) will hold a public hearing on a
555	2883		proposed tax rate for the tax year (year of tax levy) on (date and
556		-	time) at (meeting place). Your individual taxes may increase or
557		-	decrease, depending on the change in the taxable value of your
	2884	+	time) at (meeting place). Your individual taxes may increase at a
	2885	+	greater or lesser rate, or even decrease, depending on the tax rate
	2886	+	that is adopted and on the change in the taxable value of your
558	2887		property in relation to the change in taxable value of all other
559		-	property and the tax rate that is adopted.
	2888	+	property [and the tax rate that is adopted]. The change in the
	2889	+	taxable value of your property in relation to the change in the
	2890	+	taxable value of all other property determines the distribution of
	2891	+	the tax burden among all property owners.
560	2892		"(Names of all board members and, if a vote was taken, an
561	2893		indication of how each voted on the proposed tax rate and an
562	2894		indication of any absences.)";
563	2895		(2) contain the following information:
564	2896		(A) the district's total adopted tax rate for the
565	2897		preceding year and the proposed tax rate, expressed as an amount per
566	2898		$100;
567	2899		(B) the difference, expressed as an amount per
568	2900		$100 and as a percent increase or decrease, as applicable, in the
569	2901		proposed tax rate compared to the adopted tax rate for the preceding
570	2902		year;
571	2903		(C) the average appraised value of a residence
572	2904		homestead in the district in the preceding year and in the current
573	2905		year; the district's total homestead exemption, other than an
574	2906		exemption available only to disabled persons or persons 65 years of
575	2907		age or older, applicable to that appraised value in each of those
576		-	years; and the average taxable value of a residence homestead in
577		-	~~the~~ district in each of those years, disregarding any homestead
	2908	+	years; and the average taxable value of a residence homestead in the
	2909	+	district in each of those years, disregarding any homestead
578	2910		exemption available only to disabled persons or persons 65 years of
579	2911		age or older;
580	2912		(D) the amount of tax that would have been
581	2913		imposed by the district in the preceding year on a residence
582	2914		homestead appraised at the average appraised value of a residence
583	2915		homestead in that year, disregarding any homestead exemption
584	2916		available only to disabled persons or persons 65 years of age or
585	2917		older;
586	2918		(E) the amount of tax that would be imposed by the
587	2919		district in the current year on a residence homestead appraised at
588	2920		the average appraised value of a residence homestead in that year,
589	2921		disregarding any homestead exemption available only to disabled
590	2922		persons or persons 65 years of age or older, if the proposed tax
591	2923		rate is adopted; [and]
592	2924		(F) the difference between the amounts of tax
593	2925		calculated under Paragraphs (D) and (E), expressed in dollars and
594	2926		cents and described as the annual percentage increase or decrease,
595	2927		as applicable, in the tax to be imposed by the district on the
596	2928		average residence homestead in the district in the current year if
597	2929		the proposed tax rate is adopted; and
598	2930		(G) if the proposed combined debt service,
599		-	operation and maintenance, and contract tax rate ~~authorizes or~~
600		-	~~requires an election in the district to approve the~~ tax rate, a
601		-	~~description of the purpose of the proposed tax~~ increase; and
	2931	+	operation and maintenance, and contract tax rate exceeds the
	2932	+	rollback tax rate, a description of the purpose of the proposed tax
	2933	+	increase; and
602	2934		(3) contain a statement in substantially the following
603		-	form, as applicable:
604		-	(A) if the district is a small taxing unit:
605		-	"NOTICE OF TAXPAYERS' RIGHT TO ROLLBACK ELECTION
606		-	"If taxes on the average residence homestead increase by more
607		-	than eight percent, the qualified voters of the district by
608		-	petition may require that an election be held to determine whether
609		-	to approve [reduce] the [operation and maintenance] tax rate [to
610		-	the rollback tax rate] under Section 49.236(d), Water Code."; or
611		-	(B) if the district is a taxing unit other than a
612		-	small taxing unit:
613		-	"NOTICE OF VOTE ON TAX RATE
614		-	"If taxes on the average residence homestead increase by more
615		-	than six percent, an election must be held to determine whether to
616		-	approve the tax rate under Section 49.236(i), Water Code."
617		-	(d) This subsection and Subsections (e)-(h) apply to a
618		-	district only if the district is a small taxing unit. If the board
619		-	[governing body] of the [a] district adopts a combined debt
620		-	service, operation and maintenance, and contract tax rate that
621		-	would impose more than 1.08 times the amount of tax imposed by the
622		-	district in the preceding year on a residence homestead appraised
623		-	at the average appraised value of a residence homestead in the
624		-	district in that year, disregarding any homestead exemption
625		-	available only to disabled persons or persons 65 years of age or
626		-	older, the qualified voters of the district by petition may require
627		-	that an election be held to determine whether [or not] to approve
628		-	[reduce] the tax rate adopted for the current year [to the rollback
629		-	tax rate] in accordance with the procedures provided by Subsections
630		-	(e)-(h) of this section and Section [Sections 26.07(b)-(g) and]
631		-	26.081, Tax Code.
632		-	(e) A petition under Subsection (d) is valid only if:
633		-	(1) it states that it is intended to require an
634		-	election in the district on the question of approving the tax rate
635		-	adopted for the current year;
636		-	(2) it is signed by a number of registered voters of
637		-	the district equal to at least:
638		-	(A) seven percent of the number of registered
639		-	voters of the district according to the most recent official list of
640		-	registered voters if the tax rate adopted for the current tax year
641		-	would impose taxes for operation and maintenance in an amount of at
642		-	least $5 million; or
643		-	(B) 10 percent of the number of registered voters
644		-	of the district according to the most recent official list of
645		-	registered voters if the tax rate adopted for the current tax year
646		-	would impose taxes for operation and maintenance in an amount of
647		-	less than $5 million; and
648		-	(3) it is submitted to the board on or before the 90th
649		-	day after the date on which the board adopted the tax rate for the
650		-	current year.
651		-	(f) Not later than the 20th day after the day a petition is
652		-	submitted, the board shall determine whether or not the petition is
653		-	valid and pass a resolution stating its finding. If the board fails
654		-	to act within the time allowed, the petition is treated as if it had
655		-	been found valid.
656		-	(g) If the board finds that the petition is valid (or fails
657		-	to act within the time allowed), it shall order that an election be
658		-	held in the district on a date not less than 30 or more than 90 days
659		-	after the last day on which it could have acted to approve or
660		-	disapprove the petition. A state law requiring local elections to
661		-	be held on a specified date does not apply to the election unless a
662		-	specified date falls within the time permitted by this subsection.
663		-	At the election, the ballots shall be prepared to permit voting for
664		-	or against the proposition: "Approving the ad valorem tax rate of
665		-	$____ per $100 valuation in (name of district) for the current year,
666		-	a rate that is $____ higher per $100 valuation than the district's
667		-	rollback tax rate, for the purpose of (description of purpose of
668		-	increase)." The ballot proposition must include the adopted tax
669		-	rate and the difference between that rate and the rollback tax rate
670		-	in the appropriate places.
671		-	(h) Sections 26.08(c), (d), (d-1), and (d-2), Tax Code,
672		-	apply to an election under Subsection (d) of this section in the
673		-	same manner as those subsections apply to an election under Section
674		-	26.08, Tax Code.
675		-	(i) This subsection applies to a district only if the
676		-	district is a taxing unit other than a small taxing unit. If the
677		-	board of the district adopts a combined debt service, operation and
678		-	maintenance, and contract tax rate that would impose more than 1.06
679		-	times the amount of tax imposed by the district in the preceding
680		-	year on a residence homestead appraised at the average appraised
681		-	value of a residence homestead in the district in that year,
682		-	disregarding any homestead exemption available only to disabled
683		-	persons or persons 65 years of age or older, an election must be
684		-	held to determine whether to approve the tax rate adopted for the
685		-	current year in accordance with the procedures provided by Sections
686		-	26.08(b), (c), (d), (d-1), and (d-2), Tax Code.
687		-	(j) For purposes of Subsection (d) [Sections 26.07(b)-(g)
688		-	and this subsection], the rollback tax rate of a district is the sum
689		-	of the following tax rates:
	2935	+	form:
	2936	+	"NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
	2937	+	"If operation and maintenance taxes on the average residence
	2938	+	homestead increase by more than eight percent, [the qualified
	2939	+	voters of the district by petition may require that] an election
	2940	+	must be held to determine whether to ratify [reduce] the operation
	2941	+	and maintenance tax rate [to the rollback tax rate] under Section
	2942	+	49.236(d), Water Code."
	2943	+	(d) If the governing body of a district adopts a combined
	2944	+	debt service, operation and maintenance, and contract tax rate that
	2945	+	exceeds the rollback tax rate, [would impose more than 1.08 times
	2946	+	the amount of tax imposed by the district in the preceding year on a
	2947	+	residence homestead appraised at the average appraised value of a
	2948	+	residence homestead in the district in that year, disregarding any
	2949	+	homestead exemption available only to disabled persons or persons
	2950	+	65 years of age or older, the qualified voters of the district by
	2951	+	petition may require that] an election must be held to determine
	2952	+	whether [or not] to ratify [reduce] the tax rate adopted for the
	2953	+	current year [to the rollback tax rate] in accordance with the
	2954	+	procedures provided by Sections 26.08(b)-(d) [26.07(b)-(g) and
	2955	+	26.081], Tax Code. For purposes of Sections 26.08(b)-(d)
	2956	+	[26.07(b)-(g)] and this section [subsection], the rollback tax rate
	2957	+	is the sum of the following tax rates:
690	2958		(1) the current year's debt service tax rate;
691	2959		(2) the current year's [and] contract tax rate; and
692	2960		(3) [rates plus] the operation and maintenance tax
693	2961		rate that would impose 1.08 times the amount of the operation and
694	2962		maintenance tax imposed by the district in the preceding year on a
695	2963		residence homestead appraised at the average appraised value of a
696	2964		residence homestead in the district in that year, disregarding any
697	2965		homestead exemption available only to disabled persons or persons
698	2966		65 years of age or older.
699		-	(k) For purposes of Subsection (i), the rollback tax rate of
700		-	a district is the sum of the following tax rates:
701		-	(1) the current year's debt service tax rate;
702		-	(2) the current year's contract tax rate; and
703		-	(3) the operation and maintenance tax rate that would
704		-	impose 1.06 times the amount of the operation and maintenance tax
705		-	imposed by the district in the preceding year on a residence
706		-	homestead appraised at the average appraised value of a residence
707		-	homestead in the district in that year, disregarding any homestead
708		-	exemption available only to disabled persons or persons 65 years of
709		-	age or older.
710		-	(l) Notwithstanding any other provision of this section,
711		-	the board of a district that is a taxing unit other than a small
712		-	taxing unit may substitute "eight percent" for "six percent" in
713		-	Subsection (a)(3)(B) and "1.08" for "1.06" in Subsections (i) and
714		-	(k) if any part of the district is located in an area declared a
715		-	disaster area during the current tax year by the governor or by the
716		-	president of the United States. The board may continue doing so
717		-	until the earlier of:
718		-	(1) the first tax year in which the total taxable value
719		-	of property taxable by the district as shown on the appraisal roll
720		-	for the district submitted by the assessor for the district to the
721		-	board exceeds the total taxable value of property taxable by the
722		-	district on January 1 of the tax year in which the disaster
723		-	occurred; or
724		-	(2) the third tax year after the tax year in which the
725		-	disaster occurred.
726		-	(m) In this section:
727		-	(1) "Small taxing unit" has the meaning assigned by
728		-	Section 26.012, Tax Code.
729		-	(2) "Taxing unit" has the meaning assigned by Section
730		-	1.04, Tax Code.
731		-	SECTION 20. The following provisions are repealed:
732		-	(1) Section 49.236, Water Code, as added by Chapter
	2967	+	SECTION 81. The following provisions of the Tax Code are
	2968	+	repealed:
	2969	+	(1) Sections 5.103(e) and (f);
	2970	+	(2) Section 6.412(e); and
	2971	+	(3) Section 41A.06(c).
	2972	+	SECTION 82. The following provisions are repealed:
	2973	+	(1) Sections 403.302(m-1) and (n), Government Code;
	2974	+	(2) Section 140.010, Local Government Code;
	2975	+	(3) Section 1063.255, Special District Local Laws
	2976	+	Code;
	2977	+	(4) Section 26.07, Tax Code;
	2978	+	(5) Section 49.236, Water Code, as added by Chapter
733	2979		248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,
734		-	2003; and
735		-	(2) Section 49.2361, Water Code.
736		-	SECTION 21. This Act takes effect January 1, 2018.
	2980	+	2003;
	2981	+	(6) Section 49.2361, Water Code;
	2982	+	(7) Section 1, H.B. 2228, Acts of the 85th
	2983	+	Legislature, Regular Session, 2017, which amended Section
	2984	+	11.4391(a), Tax Code;
	2985	+	(8) Section 3, H.B. 2228, Acts of the 85th
	2986	+	Legislature, Regular Session, 2017, which added Sections 22.23(c)
	2987	+	and (d), Tax Code; and
	2988	+	(9) Section 5, H.B. 2228, Acts of the 85th
	2989	+	Legislature, Regular Session, 2017, which amended Sections
	2990	+	41.44(a) and (c), Tax Code.
	2991	+	SECTION 83. Section 5.041, Tax Code, as amended by this Act,
	2992	+	applies only to an appraisal review board member appointed to serve
	2993	+	a term of office that begins on or after January 1, 2018.
	2994	+	SECTION 84. The comptroller shall implement Section 5.043,
	2995	+	Tax Code, as added by this Act, as soon as practicable after January
	2996	+	1, 2018.
	2997	+	SECTION 85. Sections 5.05, 5.102, 5.13, and 23.01, Tax
	2998	+	Code, as amended by this Act, apply only to the appraisal of
	2999	+	property for ad valorem tax purposes for a tax year beginning on or
	3000	+	after January 1, 2018.
	3001	+	SECTION 86. (a) The comptroller shall comply with Sections
	3002	+	5.07(f), (g), (h), and (i), Tax Code, as added by this Act, as soon
	3003	+	as practicable after January 1, 2018.
	3004	+	(b) The comptroller shall comply with Section 5.091, Tax
	3005	+	Code, as amended by this Act, not later than January 1, 2019.
	3006	+	SECTION 87. The comptroller shall prepare and make
	3007	+	available the survey form and instructions for completing and
	3008	+	submitting the form required by Section 5.104, Tax Code, as added by
	3009	+	this Act, as soon as practicable after January 1, 2018. An
	3010	+	appraisal district is not required to provide the survey form or
	3011	+	instructions under a requirement of that section until the form and
	3012	+	instructions are prepared and made available by the comptroller.
	3013	+	SECTION 88. Section 6.41(d-9), Tax Code, as amended by this
	3014	+	Act, applies only to the appointment of appraisal review board
	3015	+	members to terms beginning on or after January 1, 2019.
	3016	+	SECTION 89. Section 6.412, Tax Code, as amended by this Act,
	3017	+	does not affect the eligibility of a person serving on an appraisal
	3018	+	review board immediately before January 1, 2018, to continue to
	3019	+	serve on the board for the term to which the member was appointed.
	3020	+	SECTION 90. Section 6.42(d), Tax Code, as added by this Act,
	3021	+	applies only to a recommendation, determination, decision, or other
	3022	+	action by an appraisal review board or a panel of such a board on or
	3023	+	after January 1, 2018. A recommendation, determination, decision,
	3024	+	or other action by an appraisal review board or a panel of such a
	3025	+	board before January 1, 2018, is governed by the law as it existed
	3026	+	immediately before that date, and that law is continued in effect
	3027	+	for that purpose.
	3028	+	SECTION 91. Sections 11.4391(a) and 22.23, Tax Code, as
	3029	+	amended by this Act, apply only to ad valorem taxes imposed for a
	3030	+	tax year beginning on or after January 1, 2018.
	3031	+	SECTION 92. (a) An appraisal district established in a
	3032	+	county with a population of 120,000 or more and each taxing unit
	3033	+	located wholly or partly in such an appraisal district shall comply
	3034	+	with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18,
	3035	+	Tax Code, as added by this Act, beginning with the 2019 tax year.
	3036	+	(b) An appraisal district established in a county with a
	3037	+	population of less than 120,000 and each taxing unit located wholly
	3038	+	in such an appraisal district shall comply with Sections
	3039	+	26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax Code, as
	3040	+	added by this Act, beginning with the 2020 tax year.
	3041	+	SECTION 93. Not later than the 30th day after the effective
	3042	+	date of this section:
	3043	+	(1) the designated officer or employee of each taxing
	3044	+	unit shall submit to the county assessor-collector for each county
	3045	+	in which all or part of the territory of the taxing unit is located
	3046	+	the worksheets used by the designated officer or employee to
	3047	+	calculate the effective and rollback tax rates of the unit for the
	3048	+	2013-2017 tax years; and
	3049	+	(2) the county assessor-collector for each county
	3050	+	shall post the worksheets submitted to the county
	3051	+	assessor-collector under Subdivision (1) of this section on the
	3052	+	Internet website of the county.
	3053	+	SECTION 94. A taxing unit that does not own, operate, or
	3054	+	control an Internet website is not required to comply with Sections
	3055	+	26.05(b)(2) and 26.065(b), Tax Code, as amended by this Act, until
	3056	+	the first tax year in which the unit is required by law to maintain
	3057	+	or have access to an Internet website.
	3058	+	SECTION 95. Section 33.08(b), Tax Code, as amended by this
	3059	+	Act, applies only to taxes that become delinquent on or after
	3060	+	January 1, 2018. Taxes that become delinquent before that date are
	3061	+	governed by the law as it existed immediately before that date, and
	3062	+	that law is continued in effect for that purpose.
	3063	+	SECTION 96. Section 41.03(a), Tax Code, as amended by this
	3064	+	Act, applies only to a challenge under Chapter 41, Tax Code, for
	3065	+	which a challenge petition is filed on or after January 1, 2018. A
	3066	+	challenge under Chapter 41, Tax Code, for which a challenge
	3067	+	petition was filed before January 1, 2018, is governed by the law in
	3068	+	effect on the date the challenge petition was filed, and the former
	3069	+	law is continued in effect for that purpose.
	3070	+	SECTION 97. Sections 41.45 and 41.66(k), Tax Code, as
	3071	+	amended by this Act, and Section 41.66(k-1), Tax Code, as added by
	3072	+	this Act, apply only to a protest filed under Chapter 41, Tax Code,
	3073	+	on or after January 1, 2019. A protest filed under that chapter
	3074	+	before January 1, 2019, is governed by the law in effect on the date
	3075	+	the protest was filed, and the former law is continued in effect for
	3076	+	that purpose.
	3077	+	SECTION 98. Sections 41.46, 41.461, 41.47, 41.66(h), (i),
	3078	+	and (j), and 41.67, Tax Code, as amended by this Act, and Sections
	3079	+	41.66(j-1) and (p), Tax Code, as added by this Act, apply only to a
	3080	+	protest for which the notice of protest was filed by a property
	3081	+	owner or the designated agent of the owner with the appraisal review
	3082	+	board established for an appraisal district on or after January 1,
	3083	+	2018.
	3084	+	SECTION 99. Section 41.71, Tax Code, as amended by this Act,
	3085	+	applies only to a hearing on a protest under Chapter 41, Tax Code,
	3086	+	that is scheduled on or after January 1, 2018. A hearing on a
	3087	+	protest under Chapter 41, Tax Code, that is scheduled before
	3088	+	January 1, 2018, is governed by the law in effect on the date the
	3089	+	hearing was scheduled, and that law is continued in effect for that
	3090	+	purpose.
	3091	+	SECTION 100. Section 41A.07, Tax Code, as amended by this
	3092	+	Act, applies only to a request for binding arbitration received by
	3093	+	the comptroller from an appraisal district on or after January 1,
	3094	+	2018.
	3095	+	SECTION 101. Section 41A.09(b), Tax Code, as amended by
	3096	+	this Act, applies only to a request for binding arbitration under
	3097	+	Chapter 41A, Tax Code, that is filed on or after January 1, 2018. A
	3098	+	request for binding arbitration under Chapter 41A, Tax Code, that
	3099	+	is filed before January 1, 2018, is governed by the law in effect on
	3100	+	the date the request is filed, and the former law is continued in
	3101	+	effect for that purpose.
	3102	+	SECTION 102. The changes in law made by this Act in the
	3103	+	qualifications of persons serving as arbitrators in binding
	3104	+	arbitrations of appeals of appraisal review board orders do not
	3105	+	affect the entitlement of a person serving as an arbitrator
	3106	+	immediately before January 1, 2018, to continue to serve as an
	3107	+	arbitrator and to conduct hearings on arbitrations until the person
	3108	+	is required to renew the person's agreement with the comptroller to
	3109	+	serve as an arbitrator. The changes in law apply only to a person
	3110	+	who initially qualifies to serve as an arbitrator or who renews the
	3111	+	person's agreement with the comptroller to serve as an arbitrator
	3112	+	on or after January 1, 2018. This Act does not prohibit a person who
	3113	+	is serving as an arbitrator on January 1, 2018, from renewing the
	3114	+	person's agreement with the comptroller to serve as an arbitrator
	3115	+	if the person has the qualifications required for an arbitrator
	3116	+	under the Tax Code as amended by this Act.
	3117	+	SECTION 103. (a) Not later than the 30th day after the date
	3118	+	this section takes effect, the comptroller shall mail a written
	3119	+	notice to each appraisal district and the assessor for each taxing
	3120	+	unit in this state of:
	3121	+	(1) the deadline for complying with each new
	3122	+	requirement, duty, or function imposed by this Act on an appraisal
	3123	+	district or taxing unit; and
	3124	+	(2) any change made by this Act to the deadline for
	3125	+	complying with an existing requirement, duty, or function of an
	3126	+	appraisal district or taxing unit.
	3127	+	(b) This section takes effect immediately if this Act
	3128	+	receives a vote of two-thirds of all the members elected to each
	3129	+	house, as provided by Section 39, Article III, Texas Constitution.
	3130	+	If this Act does not receive the vote necessary for immediate
	3131	+	effect, this section takes effect on the 91st day after the last day
	3132	+	of the legislative session.
	3133	+	SECTION 104. (a) Except as otherwise provided by this Act,
	3134	+	this Act takes effect January 1, 2018.
	3135	+	(b) Section 93 of this Act takes effect immediately if this
	3136	+	Act receives a vote of two-thirds of all the members elected to each
	3137	+	house, as provided by Section 39, Article III, Texas Constitution.
	3138	+	If this Act does not receive the vote necessary for immediate
	3139	+	effect, Section 93 of this Act takes effect on the 91st day after
	3140	+	the last day of the legislative session.
	3141	+	(c) The following provisions take effect September 1, 2018:
	3142	+	(1) Sections 6.41(b) and (d-9), Tax Code, as amended
	3143	+	by this Act;
	3144	+	(2) Sections 6.41(b-1), (b-2), and (d-10), Tax Code,
	3145	+	as added by this Act;
	3146	+	(3) Section 6.414(d), Tax Code, as amended by this
	3147	+	Act;
	3148	+	(4) Section 6.425, Tax Code, as added by this Act;
	3149	+	(5) Section 41.44(d), Tax Code, as amended by this
	3150	+	Act;
	3151	+	(6) Section 41.45(d), Tax Code, as amended by this
	3152	+	Act;
	3153	+	(7) Sections 41.45(d-1), (d-2), and (d-3), Tax Code,
	3154	+	as added by this Act;
	3155	+	(8) Section 41.66(k), Tax Code, as amended by this
	3156	+	Act; and
	3157	+	(9) Section 41.66(k-1), Tax Code, as added by this
	3158	+	Act.
	3159	+	(d) The following provisions take effect January 1, 2019:
	3160	+	(1) Sections 26.04(d-1), (d-2), (d-3), (e-2), (e-3),
	3161	+	(e-4), and (e-5), Tax Code, as added by this Act;
	3162	+	(2) Sections 26.04(e-1) and (g), Tax Code, as amended
	3163	+	by this Act;
	3164	+	(3) Sections 26.05(d-1) and (d-2), Tax Code, as added
	3165	+	by this Act; and
	3166	+	(4) Section 26.05(e), Tax Code, as amended by this
	3167	+	Act.