Texas 2017 - 85th 1st C.S.

Texas Senate Bill SB93 Compare Versions

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

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1	1	85S11047 SMH-F
2	2	By: Bettencourt S.B. No. 93
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to ad valorem taxation.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 5.07, Tax Code, is amended by adding
10	10	Subsection (f) to read as follows:
11	11	(f) The comptroller shall prescribe the form of the
12	12	worksheets to be used by the designated officer or employee of each
13	13	taxing unit in calculating the no-new-taxes tax rate and rollback
14	14	tax rate for the unit as required by Chapter 26. The form must be in
15	15	an electronic format and be capable of:
16	16	(1) being completed electronically;
17	17	(2) performing calculations automatically based on
18	18	the data entered by the designated officer or employee;
19	19	(3) being certified by the designated officer or
20	20	employee after completion; and
21	21	(4) being submitted electronically to the comptroller
22	22	on completion and certification.
23	23	SECTION 2. Section 5.091, Tax Code, is amended to read as
24	24	follows:
25	25	Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the
26	26	comptroller shall prepare a list that includes the total tax rate
27	27	imposed by each taxing unit in this state[, other than a school
28	28	district, if the tax rate is reported to the comptroller,] for the
29	29	year [preceding the year] in which the list is prepared. The
30	30	comptroller shall list the tax rates alphabetically according to:
31	31	(1) the county or counties in which each taxing unit is
32	32	located; and
33	33	(2) the name of each taxing unit [in descending
34	34	order].
35	35	(b) Not later than January 1 [December 31] of the following
36	36	[each] year, the comptroller shall publish on the comptroller's
37	37	Internet website the list required by Subsection (a).
38	38	SECTION 3. Chapter 5, Tax Code, is amended by adding Section
39	39	5.092 to read as follows:
40	40	Sec. 5.092. STATEWIDE DATABASE OF OTHER PROPERTY TAX
41	41	RELATED INFORMATION. (a) The comptroller shall create and
42	42	maintain a property tax database that:
43	43	(1) contains information that is provided by
44	44	designated officers or employees of taxing units in the manner
45	45	required by the comptroller;
46	46	(2) is continuously updated as preliminary and revised
47	47	data become available to and are provided by the designated
48	48	officers or employees of taxing units;
49	49	(3) is accessible to the public; and
50	50	(4) is searchable by property address.
51	51	(b) The database must include, with respect to each property
52	52	listed on an appraisal roll:
53	53	(1) the property's identification number;
54	54	(2) the property's market value;
55	55	(3) the property's taxable value;
56	56	(4) the name of each taxing unit in which the property
57	57	is located;
58	58	(5) for each taxing unit other than a school district
59	59	in which the property is located:
60	60	(A) the no-new-taxes tax rate; and
61	61	(B) the rollback tax rate;
62	62	(6) for each school district in which the property is
63	63	located:
64	64	(A) the rate to maintain the same amount of state
65	65	and local revenue per weighted student that the district received
66	66	in the school year beginning in the preceding tax year; and
67	67	(B) the rollback tax rate;
68	68	(7) the tax rate proposed by the governing body of each
69	69	taxing unit in which the property is located;
70	70	(8) for each taxing unit other than a school district
71	71	in which the property is located, the taxes that would be imposed on
72	72	the property if the unit adopted a tax rate equal to:
73	73	(A) the no-new-taxes tax rate; and
74	74	(B) the proposed tax rate;
75	75	(9) for each school district in which the property is
76	76	located, the taxes that would be imposed on the property if the unit
77	77	adopted a tax rate equal to:
78	78	(A) the rate to maintain the same amount of state
79	79	and local revenue per weighted student that the district received
80	80	in the school year beginning in the preceding tax year; and
81	81	(B) the proposed tax rate;
82	82	(10) for each taxing unit other than a school district
83	83	in which the property is located, the difference between the amount
84	84	calculated under Subdivision (8)(A) and the amount calculated under
85	85	Subdivision (8)(B);
86	86	(11) for each school district in which the property is
87	87	located, the difference between the amount calculated under
88	88	Subdivision (9)(A) and the amount calculated under Subdivision
89	89	(9)(B);
90	90	(12) the date and location of each public hearing, if
91	91	applicable, on the proposed tax rate to be held by the governing
92	92	body of each taxing unit in which the property is located; and
93	93	(13) the date and location of the public meeting in
94	94	which the tax rate will be adopted to be held by the governing body
95	95	of each taxing unit in which the property is located.
96	96	(c) The officer or employee designated by the governing body
97	97	of each taxing unit to calculate the no-new-taxes tax rate and the
98	98	rollback tax rate for the unit must electronically submit to the
99	99	comptroller:
100	100	(1) the information described by Subsection (b) as the
101	101	information becomes available; and
102	102	(2) the worksheets prepared under Section 26.04(d-1)
103	103	at the same time the officer or employee submits the tax rates to
104	104	the governing body of the unit under Section 26.04(e).
105	105	(d) The comptroller shall deliver by e-mail to the
106	106	designated officer or employee confirmation of receipt of the
107	107	worksheets submitted under Subsection (c)(2). The comptroller
108	108	shall incorporate the worksheets into the database and make them
109	109	available to the public not later than the third day after the date
110	110	the comptroller receives them.
111	111	SECTION 4. Sections 25.19(b) and (i), Tax Code, are amended
112	112	to read as follows:
113	113	(b) The chief appraiser shall separate real from personal
114	114	property and include in the notice for each:
115	115	(1) a list of the taxing units in which the property is
116	116	taxable;
117	117	(2) the appraised value of the property in the
118	118	preceding year;
119	119	(3) the taxable value of the property in the preceding
120	120	year for each taxing unit taxing the property;
121	121	(4) the appraised value of the property for the
122	122	current year, the kind and amount of each exemption and partial
123	123	exemption, if any, approved for the property for the current year
124	124	and for the preceding year, and, if an exemption or partial
125	125	exemption that was approved for the preceding year was canceled or
126	126	reduced for the current year, the amount of the exemption or partial
127	127	exemption canceled or reduced;
128	128	(5) [if the appraised value is greater than it was in
129	129	the preceding year, the amount of tax that would be imposed on the
130	130	property on the basis of the tax rate for the preceding year;
131	131	[(6)] in italic typeface, the following statement:
132	132	"The Texas Legislature does not set the amount of your local taxes.
133	133	Your property tax burden is decided by your locally elected
134	134	officials, and all inquiries concerning your taxes should be
135	135	directed to those officials";
136	136	(6) [(7)] a detailed explanation of the time and
137	137	procedure for protesting the value;
138	138	(7) [(8)] the date and place the appraisal review
139	139	board will begin hearing protests; and
140	140	(8) [(9)] a brief explanation that the governing body
141	141	of each taxing unit decides whether or not taxes on the property
142	142	will increase and the appraisal district only determines the value
143	143	of the property.
144	144	(i) Delivery with a notice required by Subsection (a) or (g)
145	145	of a copy of the pamphlet published by the comptroller under Section
146	146	5.06 or a copy of the notice published by the chief appraiser under
147	147	Section 41.70 is sufficient to comply with the requirement that the
148	148	notice include the information specified by Subsection (b)(6)
149	149	[(b)(7)] or (g)(3), as applicable.
150	150	SECTION 5. Sections 26.01(c) and (d), Tax Code, are amended
151	151	to read as follows:
152	152	(c) The chief appraiser shall prepare and certify to the
153	153	assessor for each taxing unit a listing of those properties which
154	154	are taxable by that unit but which are under protest and therefore
155	155	not included on the appraisal roll approved by the appraisal review
156	156	board and certified by the chief appraiser. This listing shall
157	157	include the appraised market value, productivity value (if
158	158	applicable), and taxable value as determined by the appraisal
159	159	district and shall also include the market value, taxable value,
160	160	and productivity value (if applicable) as claimed by the property
161	161	owner filing the protest if available. If the property owner does
162	162	not claim a value and the appraised value of the property in the
163	163	current year is equal to or less than its value in the preceding
164	164	year, the listing shall include a reasonable estimate of the market
165	165	value, taxable value, and productivity value (if applicable) that
166	166	would be assigned to the property if the taxpayer's claim is upheld.
167	167	If the property owner does not claim a value and the appraised value
168	168	of the property is higher than its appraised value in the preceding
169	169	year, the listing shall include the appraised market value,
170	170	productivity value (if applicable) and taxable value of the
171	171	property in the preceding year, except that if there is a reasonable
172	172	likelihood that the appraisal review board will approve a lower
173	173	appraised value for the property than its appraised value in the
174	174	preceding year, the chief appraiser shall make a reasonable
175	175	estimate of the taxable value that would be assigned to the property
176	176	if the property owner's claim is upheld. A school district [The
177	177	taxing unit] shall use the lower value for calculations as
178	178	prescribed in Section [Sections] 26.04 [and 26.041 of this code].
179	179	(d) The chief appraiser shall prepare and certify to the
180	180	assessor for each taxing unit a list of those properties of which
181	181	the chief appraiser has knowledge that are reasonably likely to be
182	182	taxable by that unit but that are not included on the appraisal roll
183	183	certified to the assessor under Subsection (a) or included on the
184	184	listing certified to the assessor under Subsection (c). The chief
185	185	appraiser shall include on the list for each property the market
186	186	value, appraised value, and kind and amount of any partial
187	187	exemptions as determined by the appraisal district for the
188	188	preceding year and a reasonable estimate of the market value,
189	189	appraised value, and kind and amount of any partial exemptions for
190	190	the current year. Until the property is added to the appraisal
191	191	roll, the assessor for the taxing unit shall include each property
192	192	on the list in the calculations prescribed by Section [Sections]
193	193	26.04 [and 26.041], and, in the case of the assessor for a school
194	194	district, shall for that purpose [shall] use the lower market
195	195	value, appraised value, or taxable value, as appropriate, included
196	196	on or computed using the information included on the list for the
197	197	property.
198	198	SECTION 6. Section 26.012(7), Tax Code, is amended to read
199	199	as follows:
200	200	(7) "Debt" means a bond, warrant, certificate of
201	201	obligation, or other evidence of indebtedness owed by a taxing unit
202	202	that has been approved at an election and is payable solely from
203	203	property taxes in installments over a period of more than one year,
204	204	not budgeted for payment from maintenance and operations funds, and
205	205	secured by a pledge of property taxes, or a payment made under
206	206	contract to secure indebtedness of a similar nature issued by
207	207	another political subdivision on behalf of the taxing unit.
208	208	SECTION 7. Section 26.012(9), Tax Code, is redesignated as
209	209	Section 26.012(18), Tax Code, and amended to read as follows:
210	210	(18) "No-new-taxes [(9) "Effective] maintenance and
211	211	operations rate" means a rate expressed in dollars per $100 of
212	212	taxable value and calculated according to the following formula:
213	213	NO-NEW-TAXES [EFFECTIVE] MAINTENANCE AND OPERATIONS
214	214	RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST
215	215	YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -
216	216	NEW PROPERTY VALUE)
217	217	SECTION 8. Chapter 26, Tax Code, is amended by adding
218	218	Section 26.035 to read as follows:
219	219	Sec. 26.035. CALCULATION OF NO-NEW-TAXES AND ROLLBACK TAX
220	220	RATES OF TAXING UNIT OTHER THAN SCHOOL DISTRICT. (a) This section
221	221	does not apply to a school district.
222	222	(b) Notwithstanding Section 26.012, in this section:
223	223	(1) "Actual collection rate" means the amount computed
224	224	by dividing the total amount of taxes, including delinquent taxes
225	225	and any penalties and interest on those taxes, collected between
226	226	July 1 of a tax year and June 30 of the following tax year by the
227	227	total amount of taxes levied in the tax year, expressed as a
228	228	percentage. If the actual collection rate exceeds 100 percent, the
229	229	rate may not be reduced to 100 percent.
230	230	(2) "Adjustment for additional sales tax" means the
231	231	rate expressed in dollars per $100 of taxable value computed by
232	232	dividing the amount of additional sales and use tax revenue for the
233	233	current tax year as determined under Section 26.041 by the current
234	234	year total taxable value for rollback calculation.
235	235	(3) "Adjustment for indigent health care" means the
236	236	rate determined under Section 26.0441.
237	237	(4) "Adjustment for state criminal justice mandate"
238	238	means the rate determined under Section 26.044.
239	239	(5) "Average collection rate" means the average of the
240	240	actual collection rates for a taxing unit for the preceding three
241	241	tax years.
242	242	(6) "Current year debt rate" means a rate expressed in
243	243	dollars per $100 of taxable value computed by:
244	244	(A) adding debt service and excess collections;
245	245	(B) multiplying the amount computed under
246	246	Paragraph (A) by the average collection rate; and
247	247	(C) dividing the amount computed under Paragraph
248	248	(B) by the current year total taxable value for rollback
249	249	calculation.
250	250	(7) "Current year taxable value of homesteads subject
251	251	to tax limitation" in the case of a county, municipality, or junior
252	252	college district means the taxable value of residence homesteads
253	253	that qualify for a limitation on taxes imposed by the county,
254	254	municipality, or junior college district as provided by Section
255	255	11.261 for the current tax year.
256	256	(8) "Current year taxable value of new improvements"
257	257	means the amount computed by adding:
258	258	(A) the taxable value of new improvements to real
259	259	property that were not on the appraisal roll for the preceding tax
260	260	year; and
261	261	(B) the difference between the taxable value of
262	262	real property that is fully taxable in the current tax year but was
263	263	not taxable wholly or partly in the preceding tax year because the
264	264	real property was subject to a tax abatement agreement and the
265	265	taxable value of the real property in the preceding tax year.
266	266	(9) "Current year taxable value of property annexed"
267	267	means the taxable value of real property and personal property
268	268	located in territory annexed to a taxing unit after January 1 of the
269	269	preceding tax year.
270	270	(10) "Current year total taxable value" means the
271	271	amount computed by adding the following applicable amounts:
272	272	(A) the total taxable value of property listed on
273	273	the certified appraisal roll for the current tax year, including
274	274	all appraisal roll supplements and corrections, as of the date of
275	275	the calculation;
276	276	(B) the taxable value of properties under protest
277	277	that are included on the list prepared by the chief appraiser under
278	278	Section 26.01(c);
279	279	(C) the taxable value of properties known to the
280	280	chief appraiser that are included on the list prepared by the chief
281	281	appraiser under Section 26.01(d); and
282	282	(D) in the case of a county, the county's
283	283	apportioned amount of the market value of rolling stock certified
284	284	to the county assessor-collector by the comptroller under Section
285	285	24.38.
286	286	(11) "Current year total taxable value for rollback
287	287	calculation" means the difference between the current year total
288	288	taxable value and the current year taxable value of homesteads
289	289	subject to tax limitation.
290	290	(12) "No-new-taxes maintenance and operations rate"
291	291	means a rate expressed in dollars per $100 of taxable value computed
292	292	by:
293	293	(A) dividing the maintenance and operations tax
294	294	rate for the preceding tax year by the adopted tax rate for the
295	295	preceding tax year; and
296	296	(B) multiplying the amount computed under
297	297	Paragraph (A) by the no-new-taxes tax rate for the current tax year.
298	298	(13) "Preceding year taxable value in excess of new
299	299	special appraisal" means, for real property that has qualified for
300	300	special appraisal under Chapter 23 for the first time in the current
301	301	tax year, the difference between the taxable value of the property
302	302	in the preceding tax year and the taxable value of the property in
303	303	the current tax year.
304	304	(14) "Preceding year taxable value of homesteads
305	305	subject to tax limitation" means, for a county, municipality, or
306	306	junior college district, the taxable value of residence homesteads
307	307	that qualified for a limitation on taxes imposed by the county,
308	308	municipality, or junior college district as provided by Section
309	309	11.261 for the preceding tax year.
310	310	(15) "Preceding year taxable value of newly exempt
311	311	real property" means the amount computed by adding:
312	312	(A) in the case of real property that is wholly
313	313	exempt from taxation for the first time in the current tax year, the
314	314	taxable value of the real property in the preceding tax year; and
315	315	(B) in the case of real property that is
316	316	partially exempt from taxation in the current tax year, the
317	317	difference between the amount of the value of the property that is
318	318	exempt from taxation in the current tax year and the amount of the
319	319	value of the property that was exempt from taxation in the preceding
320	320	tax year.
321	321	(16) "Preceding year taxable value of property
322	322	disannexed" means the taxable value of property that was taxable in
323	323	the preceding tax year but is not taxable in the current tax year
324	324	because the property is located in territory that ceased to be a
325	325	part of the taxing unit after January 1 of the preceding tax year.
326	326	(17) "Preceding year total taxable value" means the
327	327	total taxable value of property listed on the certified appraisal
328	328	roll for the preceding tax year, including all appraisal roll
329	329	supplements and corrections, as of the date of the calculation.
330	330	Appraisal roll corrections include any adjustments to taxable value
331	331	resulting from final court decisions regardless of whether the
332	332	appraisal roll has been corrected under Section 42.41 as of the date
333	333	of the calculation.
334	334	(18) "Tax levy, adjusted for lost value," means the
335	335	amount computed by:
336	336	(A) subtracting from the preceding year total
337	337	taxable value the sum of the following amounts:
338	338	(i) the preceding year taxable value of
339	339	homesteads subject to tax limitation;
340	340	(ii) the preceding year taxable value of
341	341	property disannexed;
342	342	(iii) the preceding year taxable value of
343	343	newly exempt real property; and
344	344	(iv) the preceding year taxable value in
345	345	excess of new special appraisal;
346	346	(B) dividing the amount computed under Paragraph
347	347	(A) by 100; and
348	348	(C) multiplying the amount computed under
349	349	Paragraph (B) by the tax rate for the preceding tax year.
350	350	(19) "Taxable value, adjusted for new value," means
351	351	the amount computed by subtracting from the current year total
352	352	taxable value the sum of the following amounts:
353	353	(A) the current year taxable value of homesteads
354	354	subject to tax limitation;
355	355	(B) the current year taxable value of property
356	356	annexed; and
357	357	(C) the current year taxable value of new
358	358	improvements.
359	359	(c) For purposes of Subsection (b)(10)(A), appraisal roll
360	360	corrections include any adjustments to taxable value resulting from
361	361	final court decisions, regardless of whether the appraisal roll has
362	362	been corrected under Section 42.41 as of the date of the
363	363	calculation.
364	364	(d) For purposes of Subsections (b)(10)(B) and (C), the
365	365	taxable value of property means the taxable value of the property as
366	366	determined by the appraisal district rather than the value as
367	367	claimed by the property owner or estimated by the chief appraiser.
368	368	(e) The no-new-taxes tax rate of a taxing unit is the rate
369	369	expressed in dollars per $100 of taxable value computed by dividing
370	370	the tax levy, adjusted for lost value, by the taxable value,
371	371	adjusted for new value.
372	372	(f) The rollback tax rate of a taxing unit is the rate
373	373	expressed in dollars per $100 of taxable value computed by:
374	374	(1) adding the following rates:
375	375	(A) the product of the no-new-taxes maintenance
376	376	and operations rate and 1.05;
377	377	(B) the current year debt rate;
378	378	(C) the adjustment for state criminal justice
379	379	mandate; and
380	380	(D) the adjustment for indigent health care; and
381	381	(2) subtracting from the rate computed under
382	382	Subdivision (1) the adjustment for additional sales tax.
383	383	SECTION 9. The heading to Section 26.04, Tax Code, is
384	384	amended to read as follows:
385	385	Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
386	386	NO-NEW-TAXES [EFFECTIVE] AND ROLLBACK TAX RATES.
387	387	SECTION 10. Section 26.04, Tax Code, is amended by amending
388	388	Subsections (c), (d), (e), (f), (g), (i), and (j) and adding
389	389	Subsections (d-1) and (e-2) to read as follows:
390	390	(c) An officer or employee designated by the governing body
391	391	shall calculate the no-new-taxes [effective] tax rate and the
392	392	rollback tax rate for the unit, where:
393	393	(1) "No-new-taxes tax rate" means:
394	394	(A) for a taxing unit other than a school
395	395	district, the no-new-taxes tax rate calculated under Section
396	396	26.035; and
397	397	(B) for a school district, ["Effective tax rate"
398	398	means] a rate expressed in dollars per $100 of taxable value
399	399	calculated according to the following formula:
400	400	NO-NEW-TAXES [EFFECTIVE] TAX RATE = (LAST YEAR'S LEVY -
401	401	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
402	402	PROPERTY VALUE)
403	403	; and
404	404	(2) "Rollback tax rate" means:
405	405	(A) for a taxing unit other than a school
406	406	district, the rollback tax rate calculated under Section 26.035;
407	407	and
408	408	(B) for a school district, the rate calculated
409	409	under Section 26.08. [a rate expressed in dollars per $100 of
410	410	taxable value calculated according to the following formula:
411	411	[ROLLBACK TAX RATE = (EFFECTIVE MAINTENANCE AND OPERATIONS
412	412	RATE x 1.08) + CURRENT DEBT RATE]
413	413	(d) The no-new-taxes [effective] tax rate for a county is
414	414	the sum of the no-new-taxes [effective] tax rates calculated for
415	415	each type of tax the county levies and the rollback tax rate for a
416	416	county is the sum of the rollback tax rates calculated for each type
417	417	of tax the county levies.
418	418	(d-1) The designated officer or employee shall calculate
419	419	the no-new-taxes tax rate and the rollback tax rate for the taxing
420	420	unit using the forms prescribed by the comptroller under Section
421	421	5.07(f).
422	422	(e) By August 7 or as soon thereafter as practicable, the
423	423	designated officer or employee shall submit the rates to the
424	424	governing body. The designated officer or employee [He] shall
425	425	deliver by mail to each property owner in the unit or publish in a
426	426	newspaper in the form prescribed by the comptroller:
427	427	(1) the no-new-taxes [effective] tax rate, the
428	428	rollback tax rate, and an explanation of how they were calculated;
429	429	(2) the estimated amount of interest and sinking fund
430	430	balances and the estimated amount of maintenance and operation or
431	431	general fund balances remaining at the end of the current fiscal
432	432	year that are not encumbered with or by corresponding existing debt
433	433	obligation;
434	434	(3) a schedule of the unit's debt obligations showing:
435	435	(A) the amount of principal and interest that
436	436	will be paid to service the unit's debts in the next year from
437	437	property tax revenue, including payments of lawfully incurred
438	438	contractual obligations providing security for the payment of the
439	439	principal of and interest on bonds and other evidences of
440	440	indebtedness issued on behalf of the unit by another political
441	441	subdivision and, if the unit is created under Section 52, Article
442	442	III, or Section 59, Article XVI, Texas Constitution, payments on
443	443	debts that the unit anticipates to incur in the next calendar year;
444	444	(B) the amount by which taxes imposed for debt
445	445	are to be increased because of the unit's anticipated collection
446	446	rate; and
447	447	(C) the total of the amounts listed in Paragraphs
448	448	(A)-(B), less any amount collected in excess of the previous year's
449	449	anticipated collections certified as provided in Subsection (b);
450	450	(4) the amount of additional sales and use tax revenue
451	451	anticipated in calculations under Section 26.041;
452	452	(5) a statement that the adoption of a tax rate equal
453	453	to the no-new-taxes [effective] tax rate would result in an
454	454	increase or decrease, as applicable, in the amount of taxes imposed
455	455	by the unit as compared to last year's levy, and the amount of the
456	456	increase or decrease;
457	457	(6) in a [the] year in which [that] a taxing unit
458	458	calculates an adjustment under Subsection (i) or (j), a schedule
459	459	that includes the following elements:
460	460	(A) the name of the unit discontinuing the
461	461	department, function, or activity;
462	462	(B) the amount of property tax revenue spent by
463	463	the unit listed under Paragraph (A) to operate the discontinued
464	464	department, function, or activity in the 12 months preceding the
465	465	month in which the calculations required by this chapter are made;
466	466	and
467	467	(C) the name of the unit that operates a distinct
468	468	department, function, or activity in all or a majority of the
469	469	territory of a taxing unit that has discontinued operating the
470	470	distinct department, function, or activity; and
471	471	(7) in the year following a [the] year in which a
472	472	taxing unit raised its rollback tax rate as required by Subsection
473	473	(j), a schedule that includes the following elements:
474	474	(A) the amount of property tax revenue spent by
475	475	the unit to operate the department, function, or activity for which
476	476	the taxing unit raised the rollback tax rate as required by
477	477	Subsection (j) for the 12 months preceding the month in which the
478	478	calculations required by this chapter are made; and
479	479	(B) the amount published by the unit in the
480	480	preceding tax year under Subdivision (6)(B).
481	481	(e-2) By August 7 or as soon thereafter as practicable, the
482	482	county assessor-collector for each county shall deliver by regular
483	483	mail or e-mail to each owner of property located in the county and
484	484	shall post in a conspicuous place on the home page of the Internet
485	485	website of the county assessor-collector a notice that the
486	486	estimated amount of taxes to be imposed on the owner's property by
487	487	each taxing unit in which the property is located may be found in
488	488	the property tax database maintained by the comptroller under
489	489	Section 5.092. The notice must include:
490	490	(1) the address of the Internet website at which the
491	491	information may be found;
492	492	(2) a statement that the property owner may request a
493	493	written copy of the information from the assessor for each taxing
494	494	unit in which the property is located; and
495	495	(3) the address and telephone number of each assessor
496	496	from whom the written copy may be requested.
497	497	(f) If as a result of consolidation of taxing units a taxing
498	498	unit includes territory that was in two or more taxing units in the
499	499	preceding year, the amount of taxes imposed in each in the preceding
500	500	year is combined for purposes of calculating the no-new-taxes
501	501	[effective] and rollback tax rates under this section.
502	502	(g) A person who owns taxable property is entitled to an
503	503	injunction prohibiting the taxing unit in which the property is
504	504	taxable from adopting a tax rate if the assessor or designated
505	505	officer or employee of the unit, as applicable, has not complied
506	506	with the computation or publication requirements of this section or
507	507	Section 5.092(c) [and the failure to comply was not in good faith].
508	508	(i) This subsection applies to a taxing unit that has agreed
509	509	by written contract to transfer a distinct department, function, or
510	510	activity to another taxing unit and discontinues operating that
511	511	distinct department, function, or activity if the operation of that
512	512	department, function, or activity in all or a majority of the
513	513	territory of the taxing unit is continued by another existing
514	514	taxing unit or by a new taxing unit. The rollback tax rate of a
515	515	taxing unit to which this subsection applies in the first tax year
516	516	in which a budget is adopted that does not allocate revenue to the
517	517	discontinued department, function, or activity is calculated as
518	518	otherwise provided by this section, except that last year's levy
519	519	used to calculate the no-new-taxes [effective] maintenance and
520	520	operations rate of the unit is reduced by the amount of maintenance
521	521	and operations tax revenue spent by the taxing unit to operate the
522	522	department, function, or activity for the 12 months preceding the
523	523	month in which the calculations required by this chapter are made
524	524	and in which the unit operated the discontinued department,
525	525	function, or activity. If the unit did not operate that department,
526	526	function, or activity for the full 12 months preceding the month in
527	527	which the calculations required by this chapter are made, the unit
528	528	shall reduce last year's levy used for calculating the no-new-taxes
529	529	[effective] maintenance and operations rate of the unit by the
530	530	amount of the revenue spent in the last full fiscal year in which
531	531	the unit operated the discontinued department, function, or
532	532	activity.
533	533	(j) This subsection applies to a taxing unit that had agreed
534	534	by written contract to accept the transfer of a distinct
535	535	department, function, or activity from another taxing unit and
536	536	operates a distinct department, function, or activity if the
537	537	operation of a substantially similar department, function, or
538	538	activity in all or a majority of the territory of the taxing unit
539	539	has been discontinued by another taxing unit, including a dissolved
540	540	taxing unit. The rollback tax rate of a taxing unit to which this
541	541	subsection applies in the first tax year after the other taxing unit
542	542	discontinued the substantially similar department, function, or
543	543	activity in which a budget is adopted that allocates revenue to the
544	544	department, function, or activity is calculated as otherwise
545	545	provided by this section, except that last year's levy used to
546	546	calculate the no-new-taxes [effective] maintenance and operations
547	547	rate of the unit is increased by the amount of maintenance and
548	548	operations tax revenue spent by the taxing unit that discontinued
549	549	operating the substantially similar department, function, or
550	550	activity to operate that department, function, or activity for the
551	551	12 months preceding the month in which the calculations required by
552	552	this chapter are made and in which the unit operated the
553	553	discontinued department, function, or activity. If the unit did
554	554	not operate the discontinued department, function, or activity for
555	555	the full 12 months preceding the month in which the calculations
556	556	required by this chapter are made, the unit may increase last year's
557	557	levy used to calculate the no-new-taxes [effective] maintenance and
558	558	operations rate by an amount not to exceed the amount of property
559	559	tax revenue spent by the discontinuing unit to operate the
560	560	discontinued department, function, or activity in the last full
561	561	fiscal year in which the discontinuing unit operated the
562	562	department, function, or activity.
563	563	SECTION 11. The heading to Section 26.041, Tax Code, is
564	564	amended to read as follows:
565	565	Sec. 26.041. CALCULATION OF [TAX RATE OF UNIT IMPOSING]
566	566	ADDITIONAL SALES AND USE TAX REVENUE.
567	567	SECTION 12. Sections 26.041(d), (g), and (h), Tax Code, are
568	568	amended to read as follows:
569	569	(d) In order to determine the amount of additional sales and
570	570	use tax revenue for the current tax year for purposes of calculating
571	571	the adjustment for additional sales tax under Section 26.035 [this
572	572	section], the designated officer or employee of a taxing unit shall
573	573	use the sales and use tax revenue for the last preceding four
574	574	quarters for which the information is available as the basis for
575	575	projecting the additional sales and use tax revenue for the current
576	576	tax year. If the rate of the additional sales and use tax is
577	577	increased or reduced, the projection to be used for the first tax
578	578	year after the effective date of the sales and use tax change shall
579	579	be adjusted to exclude any revenue gained or lost because of the
580	580	sales and use tax rate change. If the unit did not impose an
581	581	additional sales and use tax for the last preceding four quarters,
582	582	the designated officer or employee shall request the comptroller of
583	583	public accounts to provide to the officer or employee a report
584	584	showing the estimated amount of taxable sales and uses within the
585	585	unit for the previous four quarters as compiled by the comptroller,
586	586	and the comptroller shall comply with the request. The officer or
587	587	employee shall prepare the estimate of the additional sales and use
588	588	tax revenue for the first year of the imposition of the tax by
589	589	multiplying the amount reported by the comptroller by the
590	590	appropriate additional sales and use tax rate and by multiplying
591	591	that product by .95.
592	592	(g) If the rate of the additional sales and use tax is
593	593	increased, the designated officer or employee shall make two
594	594	projections, in the manner provided by Subsection (d) [of this
595	595	section], of the revenue generated by the additional sales and use
596	596	tax in the following year. The first projection must take into
597	597	account the increase and the second projection must not take into
598	598	account the increase. The officer or employee shall then subtract
599	599	the amount of the result of the second projection from the amount of
600	600	the result of the first projection to determine the revenue
601	601	generated as a result of the increase in the additional sales and
602	602	use tax rate. In the first year in which an additional sales and use
603	603	tax rate is increased, the amount of additional sales and use tax
604	604	revenue calculated under this section must include [effective tax
605	605	rate for the unit is the effective tax rate before the increase
606	606	minus a number the numerator of which is] the revenue projected to
607	607	be generated as a result of the increase in the additional sales and
608	608	use tax rate [, as determined under this subsection, and the
609	609	denominator of which is the current total value minus the new
610	610	property value].
611	611	(h) If the rate of the additional sales and use tax is
612	612	decreased, the designated officer or employee shall make two
613	613	projections, in the manner provided by Subsection (d) [of this
614	614	section], of the revenue generated by the additional sales and use
615	615	tax in the following year. The first projection must take into
616	616	account the decrease and the second projection must not take into
617	617	account the decrease. The officer or employee shall then subtract
618	618	the amount of the result of the first projection from the amount of
619	619	the result of the second projection to determine the revenue lost as
620	620	a result of the decrease in the additional sales and use tax rate.
621	621	In the first year in which an additional sales and use tax rate is
622	622	decreased, the amount of additional sales and use tax revenue
623	623	calculated under this section may not include [effective tax rate
624	624	for the unit is the effective tax rate before the decrease plus a
625	625	number the numerator of which is] the revenue projected to be lost
626	626	as a result of the decrease in the additional sales and use tax rate
627	627	[, as determined under this subsection, and the denominator of
628	628	which is the current total value minus the new property value].
629	629	SECTION 13. The heading to Section 26.043, Tax Code, is
630	630	amended to read as follows:
631	631	Sec. 26.043. ROLLBACK AND NO-NEW-TAXES [EFFECTIVE] TAX
632	632	RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
633	633	SECTION 14. Sections 26.043(a) and (b), Tax Code, are
634	634	amended to read as follows:
635	635	(a) In the tax year in which a city has set an election on
636	636	the question of whether to impose a local sales and use tax under
637	637	Subchapter H, Chapter 453, Transportation Code, the officer or
638	638	employee designated to make the calculations provided by Section
639	639	26.04 may not make those calculations until the outcome of the
640	640	election is determined. If the election is determined in favor of
641	641	the imposition of the tax, the representative shall subtract from
642	642	the city's rollback and no-new-taxes [effective] tax rates the
643	643	amount that, if applied to the city's current total value, would
644	644	impose an amount equal to the amount of property taxes budgeted in
645	645	the current tax year to pay for expenses related to mass transit
646	646	services.
647	647	(b) In a tax year to which this section applies, a reference
648	648	in this chapter to the city's no-new-taxes [effective] or rollback
649	649	tax rate refers to that rate as adjusted under this section.
650	650	SECTION 15. Section 26.044, Tax Code, is amended to read as
651	651	follows:
652	652	Sec. 26.044. ROLLBACK [EFFECTIVE] TAX RATE TO PAY FOR STATE
653	653	CRIMINAL JUSTICE MANDATE. (a) The first time that a county adopts
654	654	a tax rate after September 1, 1991, in which the state criminal
655	655	justice mandate applies to the county, the adjustment for state
656	656	criminal justice mandate under Section 26.035 is the rate expressed
657	657	in dollars per $100 of taxable value calculated by dividing the
658	658	state criminal justice mandate by the current year total taxable
659	659	value for rollback calculation. [effective maintenance and
660	660	operation rate for the county is increased by the rate calculated
661	661	according to the following formula:
662	662	[(State Criminal Justice Mandate) / (Current Total
663	663	Value - New Property Value)]
664	664	(b) In the second and subsequent years that a county adopts
665	665	a tax rate, if the amount spent by the county for the state criminal
666	666	justice mandate increased over the previous year, the adjustment
667	667	for state criminal justice mandate under Section 26.035 is the rate
668	668	expressed in dollars per $100 of taxable value calculated by:
669	669	(1) subtracting the previous year's state criminal
670	670	justice mandate from the state criminal justice mandate for the
671	671	current year; and
672	672	(2) dividing the amount computed under Subdivision (1)
673	673	by the current year total taxable value for rollback calculation.
674	674	[effective maintenance and operation rate for the county is
675	675	increased by the rate calculated according to the following
676	676	formula:
677	677	[(This Year's State Criminal Justice Mandate -
678	678	Previous Year's State Criminal Justice Mandate) /
679	679	(Current Total Value - New Property Value)]
680	680	(c) The county shall include a notice of the increase in the
681	681	rollback tax [effective maintenance and operation] rate as a result
682	682	of the adjustment for state criminal justice mandate [provided by
683	683	this section], including a description and the amount of the state
684	684	criminal justice mandate, in the information published under
685	685	Section 26.04(e) and, if applicable, Section 26.06(b) [of this
686	686	code].
687	687	(d) In this section:
688	688	(1) "Adjustment for state criminal justice mandate"
689	689	and "current year total taxable value for rollback calculation"
690	690	have the meanings assigned by Section 26.035.
691	691	(2) "State[, "state] criminal justice mandate" means
692	692	the amount spent by the county in the previous 12 months providing
693	693	for the maintenance and operation cost of keeping inmates in
694	694	county-paid facilities after they have been sentenced to the Texas
695	695	Department of Criminal Justice as certified by the county auditor
696	696	based on information provided by the county sheriff, minus the
697	697	amount received from state revenue for reimbursement of such costs.
698	698	SECTION 16. Section 26.0441, Tax Code, is amended to read as
699	699	follows:
700	700	Sec. 26.0441. ROLLBACK TAX RATE ADJUSTMENT FOR INDIGENT
701	701	HEALTH CARE. (a) In the first tax year in which a taxing unit
702	702	adopts a tax rate after January 1, 2000, and in which the enhanced
703	703	minimum eligibility standards for indigent health care established
704	704	under Section 61.006, Health and Safety Code, apply to the taxing
705	705	unit, the adjustment for indigent health care under Section 26.035
706	706	is the rate expressed in dollars per $100 of taxable value
707	707	calculated by dividing the enhanced indigent health care
708	708	expenditures by the current year total taxable value for rollback
709	709	calculation. [effective maintenance and operations rate for the
710	710	taxing unit is increased by the rate computed according to the
711	711	following formula:
712	712	[Amount of Increase = Enhanced Indigent Health Care
713	713	Expenditures / (Current Total Value - New Property
714	714	Value)]
715	715	(b) In each subsequent tax year, if the taxing unit's
716	716	enhanced indigent health care expenses exceed the amount of those
717	717	expenses for the preceding year, the adjustment for indigent health
718	718	care under Section 26.035 is the rate expressed in dollars per $100
719	719	of taxable value calculated by:
720	720	(1) subtracting the preceding tax year's enhanced
721	721	indigent health care expenditures from the current tax year's
722	722	enhanced indigent health care expenditures; and
723	723	(2) dividing the amount computed under Subdivision (1)
724	724	by the current year total taxable value for rollback calculation.
725	725	[effective maintenance and operations rate for the taxing unit is
726	726	increased by the rate computed according to the following formula:
727	727	[Amount of Increase = (Current Tax Year's Enhanced
728	728	Indigent Health Care Expenditures - Preceding Tax
729	729	Year's Indigent Health Care Expenditures) / (Current
730	730	Total Value - New Property Value)]
731	731	(c) The taxing unit shall include a notice of the increase
732	732	in its rollback tax [effective maintenance and operations] rate as
733	733	a result of the adjustment for indigent health care [provided by
734	734	this section], including a brief description and the amount of the
735	735	enhanced indigent health care expenditures, in the information
736	736	published under Section 26.04(e) and, if applicable, Section
737	737	26.06(b).
738	738	(d) In this section:
739	739	(1) "Adjustment for indigent health care" and "current
740	740	year total taxable value for rollback calculation" have the
741	741	meanings assigned by Section 26.035.
742	742	(2) "Enhanced[, "enhanced] indigent health care
743	743	expenditures" for a tax year means the amount spent by the taxing
744	744	unit for the maintenance and operation costs of providing indigent
745	745	health care at the increased minimum eligibility standards
746	746	established under Section 61.006, Health and Safety Code, effective
747	747	on or after January 1, 2000, in the period beginning on July 1 of the
748	748	year preceding the tax year for which the tax is adopted and ending
749	749	on June 30 of the tax year for which the tax is adopted, less the
750	750	amount of state assistance received by the taxing unit in
751	751	accordance with Chapter 61, Health and Safety Code, that is
752	752	attributable to those costs.
753	753	SECTION 17. Section 26.05, Tax Code, is amended by adding
754	754	Subsections (a-1), (d-1), (d-2), (e-1), and (e-2) and amending
755	755	Subsections (b), (c), (d), and (g) to read as follows:
756	756	(a-1) This subsection applies only to a taxing unit that
757	757	imposes an additional sales and use tax. For purposes of Subsection
758	758	(a)(2), the amount needed to fund maintenance and operation
759	759	expenditures of the taxing unit for the next year is reduced by the
760	760	amount, if any, by which the amount of additional sales and use tax
761	761	revenue that will be generated by the additional sales and use tax
762	762	in the current tax year as calculated under Section 26.041 exceeds
763	763	the amount published under Section 26.04(e)(3)(C).
764	764	(b) A taxing unit may not impose property taxes in any year
765	765	until the governing body has adopted a tax rate for that year, and
766	766	the annual tax rate must be set by ordinance, resolution, or order,
767	767	depending on the method prescribed by law for adoption of a law by
768	768	the governing body. The vote on the ordinance, resolution, or order
769	769	setting the tax rate must be separate from the vote adopting the
770	770	budget. For a taxing unit other than a school district, the vote on
771	771	the ordinance, resolution, or order setting a tax rate that exceeds
772	772	the no-new-taxes [effective] tax rate must be a record vote, and at
773	773	least 60 percent of the members of the governing body must vote in
774	774	favor of the ordinance, resolution, or order. For a school
775	775	district, the vote on the ordinance, resolution, or order setting a
776	776	tax rate that exceeds the sum of the no-new-taxes [effective]
777	777	maintenance and operations tax rate of the district as determined
778	778	under Section 26.08(i) and the district's current debt rate must be
779	779	a record vote, and at least 60 percent of the members of the
780	780	governing body must vote in favor of the ordinance, resolution, or
781	781	order. A motion to adopt an ordinance, resolution, or order setting
782	782	a tax rate that exceeds the no-new-taxes [effective] tax rate must
783	783	be made in the following form: "I move that the property tax rate be
784	784	increased by the adoption of a tax rate of (specify tax rate), which
785	785	is effectively a (insert percentage by which the proposed tax rate
786	786	exceeds the no-new-taxes [effective] tax rate) percent increase in
787	787	the tax rate." If the ordinance, resolution, or order sets a tax
788	788	rate that, if applied to the total taxable value, will impose an
789	789	amount of taxes to fund maintenance and operation expenditures of
790	790	the taxing unit that exceeds the amount of taxes imposed for that
791	791	purpose in the preceding year, the taxing unit must:
792	792	(1) include in the ordinance, resolution, or order in
793	793	type larger than the type used in any other portion of the document:
794	794	(A) the following statement: "THIS TAX RATE WILL
795	795	RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
796	796	TAX RATE."; and
797	797	(B) if the tax rate exceeds the no-new-taxes
798	798	[effective] maintenance and operations rate, the following
799	799	statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
800	800	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-TAXES
801	801	[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
802	802	TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
803	803	APPROXIMATELY $(Insert amount)."; and
804	804	(2) include on the home page of the [any] Internet
805	805	website operated by the unit:
806	806	(A) the following statement: "(Insert name of
807	807	unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE
808	808	AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
809	809	(B) if the tax rate exceeds the no-new-taxes
810	810	[effective] maintenance and operations rate, the following
811	811	statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
812	812	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-TAXES
813	813	[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
814	814	TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
815	815	APPROXIMATELY $(Insert amount)."
816	816	(c) If the governing body of a taxing unit does not adopt a
817	817	tax rate before the date required by Subsection (a), the tax rate
818	818	for the taxing unit for that tax year is the lower of the
819	819	no-new-taxes [effective] tax rate calculated for that tax year or
820	820	the tax rate adopted by the taxing unit for the preceding tax year.
821	821	A tax rate established by this subsection is treated as an adopted
822	822	tax rate. Before the fifth day after the establishment of a tax
823	823	rate by this subsection, the governing body of the taxing unit must
824	824	ratify the applicable tax rate in the manner required by Subsection
825	825	(b).
826	826	(d) The governing body of a taxing unit other than a school
827	827	district may not adopt a tax rate that exceeds the lower of the
828	828	rollback tax rate or the no-new-taxes [effective] tax rate
829	829	calculated as provided by this chapter until the governing body has
830	830	held two public hearings on the proposed tax rate and has otherwise
831	831	complied with Section 26.06 and Section 26.065. The governing body
832	832	of a taxing unit shall reduce a tax rate set by law or by vote of the
833	833	electorate to the lower of the rollback tax rate or the no-new-taxes
834	834	[effective] tax rate and may not adopt a higher rate unless it first
835	835	complies with Section 26.06.
836	836	(d-1) The governing body of a taxing unit may not hold a
837	837	public hearing on a proposed tax rate or a public meeting to adopt a
838	838	tax rate until the 14th day after the date the officer or employee
839	839	designated by the governing body of the unit to calculate the
840	840	no-new-taxes tax rate and the rollback tax rate for the unit
841	841	electronically submits to the comptroller the information
842	842	described by Section 5.092(c).
843	843	(d-2) Notwithstanding Subsection (a), the governing body of
844	844	a taxing unit other than a school district may not adopt a tax rate
845	845	until:
846	846	(1) the comptroller has included the information for
847	847	the current tax year specified by Section 5.092 in the
848	848	comptroller's property tax database; and
849	849	(2) the county assessor-collector for each county in
850	850	which all or part of the territory of the taxing unit is located has
851	851	delivered the notice required by Section 26.04(e-2).
852	852	(e-1) The governing body of a taxing unit that imposes an
853	853	additional sales and use tax may not adopt a tax rate until the
854	854	chief financial officer or auditor for the unit submits to the
855	855	governing body of the unit a written certification that:
856	856	(1) the amount of additional sales and use tax revenue
857	857	that will be used to pay debt service has been deducted from the
858	858	total amount published under Section 26.04(e)(3)(C) as required by
859	859	Subsection (a)(1) of this section; and
860	860	(2) if applicable, the amount by which the amount of
861	861	additional sales and use tax revenue that will be generated by the
862	862	additional sales and use tax in the current tax year as calculated
863	863	under Section 26.041 exceeds the amount published under Section
864	864	26.04(e)(3)(C) has been deducted from the amount needed to fund
865	865	maintenance and operation expenditures of the unit for the next
866	866	year as required by Subsection (a-1) of this section.
867	867	(e-2) The comptroller shall adopt rules governing the form
868	868	of the certification required by Subsection (e-1) and the manner in
869	869	which it is required to be submitted.
870	870	(g) Notwithstanding Subsection (a), the governing body of a
871	871	school district that elects to adopt a tax rate before the adoption
872	872	of a budget for the fiscal year that begins in the current tax year
873	873	may adopt a tax rate for the current tax year before receipt of the
874	874	certified appraisal roll for the school district if the chief
875	875	appraiser of the appraisal district in which the school district
876	876	participates has certified to the assessor for the school district
877	877	an estimate of the taxable value of property in the school district
878	878	as provided by Section 26.01(e). If a school district adopts a tax
879	879	rate under this subsection, the no-new-taxes [effective] tax rate
880	880	and the rollback tax rate of the district shall be calculated based
881	881	on the certified estimate of taxable value.
882	882	SECTION 18. Section 26.052(e), Tax Code, is amended to read
883	883	as follows:
884	884	(e) Public notice provided under Subsection (c) must
885	885	specify:
886	886	(1) the tax rate that the governing body proposes to
887	887	adopt;
888	888	(2) the date, time, and location of the meeting of the
889	889	governing body of the taxing unit at which the governing body will
890	890	consider adopting the proposed tax rate; and
891	891	(3) if the proposed tax rate for the taxing unit
892	892	exceeds the unit's no-new-taxes [effective] tax rate calculated as
893	893	provided by Section 26.04, a statement substantially identical to
894	894	the following: "The proposed tax rate would increase total taxes in
895	895	(name of taxing unit) by (percentage by which the proposed tax rate
896	896	exceeds the no-new-taxes [effective] tax rate)."
897	897	SECTION 19. Sections 26.06(b), (c), (d), and (e), Tax Code,
898	898	are amended to read as follows:
899	899	(b) The notice of a public hearing may not be smaller than
900	900	one-quarter page of a standard-size or a tabloid-size newspaper,
901	901	and the headline on the notice must be in 24-point or larger type.
902	902	The notice must contain a statement in the following form:
903	903	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
904	904	"The (name of the taxing unit) will hold two public hearings
905	905	on a proposal to increase total tax revenues from properties on the
906	906	tax roll in the preceding tax year by (percentage by which proposed
907	907	tax rate exceeds lower of rollback tax rate or no-new-taxes
908	908	[effective] tax rate calculated under this chapter) percent. Your
909	909	individual taxes may increase at a greater or lesser rate, or even
910	910	decrease, depending on the change in the taxable value of your
911	911	property in relation to the change in taxable value of all other
912	912	property and the tax rate that is adopted.
913	913	"The first public hearing will be held on (date and time) at
914	914	(meeting place).
915	915	"The second public hearing will be held on (date and time) at
916	916	(meeting place).
917	917	"(Names of all members of the governing body, showing how
918	918	each voted on the proposal to consider the tax increase or, if one
919	919	or more were absent, indicating the absences.)
920	920	"The average taxable value of a residence homestead in (name
921	921	of taxing unit) last year was $____ (average taxable value of a
922	922	residence homestead in the taxing unit for the preceding tax year,
923	923	disregarding residence homestead exemptions available only to
924	924	disabled persons or persons 65 years of age or older). Based on
925	925	last year's tax rate of $____ (preceding year's adopted tax rate)
926	926	per $100 of taxable value, the amount of taxes imposed last year on
927	927	the average home was $____ (tax on average taxable value of a
928	928	residence homestead in the taxing unit for the preceding tax year,
929	929	disregarding residence homestead exemptions available only to
930	930	disabled persons or persons 65 years of age or older).
931	931	"The average taxable value of a residence homestead in (name
932	932	of taxing unit) this year is $____ (average taxable value of a
933	933	residence homestead in the taxing unit for the current tax year,
934	934	disregarding residence homestead exemptions available only to
935	935	disabled persons or persons 65 years of age or older). If the
936	936	governing body adopts the no-new-taxes [effective tax] rate for
937	937	this year of $____ (no-new-taxes [effective] tax rate) per $100 of
938	938	taxable value, the amount of taxes imposed this year on the average
939	939	home would be $____ (tax on average taxable value of a residence
940	940	homestead in the taxing unit for the current tax year, disregarding
941	941	residence homestead exemptions available only to disabled persons
942	942	or persons 65 years of age or older).
943	943	"If the governing body adopts the proposed tax rate of $____
944	944	(proposed tax rate) per $100 of taxable value, the amount of taxes
945	945	imposed this year on the average home would be $____ (tax on the
946	946	average taxable value of a residence in the taxing unit for the
947	947	current year disregarding residence homestead exemptions available
948	948	only to disabled persons or persons 65 years of age or older).
949	949	"Members of the public are encouraged to attend the hearings
950	950	and express their views."
951	951	(c) The notice of a public hearing under this section may be
952	952	delivered by mail to each property owner in the unit, or may be
953	953	published in a newspaper. If the notice is published in a
954	954	newspaper, it may not be in the part of the paper in which legal
955	955	notices and classified advertisements appear. The [If the taxing
956	956	unit operates an Internet website, the] notice must be posted on the
957	957	Internet website operated by the taxing unit from the date the
958	958	notice is first published until the second public hearing is
959	959	concluded.
960	960	(d) At the public hearings the governing body shall announce
961	961	the date, time, and place of the meeting at which it will vote on the
962	962	proposed tax rate. After each hearing the governing body shall give
963	963	notice of the meeting at which it will vote on the proposed tax rate
964	964	and the notice shall be in the same form as prescribed by
965	965	Subsections (b) and (c), except that it must state the following:
966	966	"NOTICE OF TAX REVENUE INCREASE
967	967	"The (name of the taxing unit) conducted public hearings on
968	968	(date of first hearing) and (date of second hearing) on a proposal
969	969	to increase the total tax revenues of the (name of the taxing unit)
970	970	from properties on the tax roll in the preceding year by (percentage
971	971	by which proposed tax rate exceeds lower of rollback tax rate or
972	972	no-new-taxes [effective] tax rate calculated under this chapter)
973	973	percent.
974	974	"The total tax revenue proposed to be raised last year at last
975	975	year's tax rate of (insert tax rate for the preceding year) for each
976	976	$100 of taxable value was (insert total amount of taxes imposed in
977	977	the preceding year).
978	978	"The total tax revenue proposed to be raised this year at the
979	979	proposed tax rate of (insert proposed tax rate) for each $100 of
980	980	taxable value, excluding tax revenue to be raised from new property
981	981	added to the tax roll this year, is (insert amount computed by
982	982	multiplying proposed tax rate by the difference between current
983	983	total value and new property value).
984	984	"The total tax revenue proposed to be raised this year at the
985	985	proposed tax rate of (insert proposed tax rate) for each $100 of
986	986	taxable value, including tax revenue to be raised from new property
987	987	added to the tax roll this year, is (insert amount computed by
988	988	multiplying proposed tax rate by current total value).
989	989	"The (governing body of the taxing unit) is scheduled to vote
990	990	on the tax rate that will result in that tax increase at a public
991	991	meeting to be held on (date of meeting) at (location of meeting,
992	992	including mailing address) at (time of meeting).
993	993	"The (governing body of the taxing unit) proposes to use the
994	994	increase in total tax revenue for the purpose of (description of
995	995	purpose of increase)."
996	996	(e) The meeting to vote on the tax increase may not be
997	997	earlier than the third day or later than the 14th day after the date
998	998	of the second public hearing. The meeting must be held inside the
999	999	boundaries of the taxing unit in a publicly owned building or, if a
1000	1000	suitable publicly owned building is not available, in a suitable
1001	1001	building to which the public normally has access. If the governing
1002	1002	body does not adopt a tax rate that exceeds the lower of the
1003	1003	rollback tax rate or the no-new-taxes [effective] tax rate by the
1004	1004	14th day, it must give a new notice under Subsection (d) before it
1005	1005	may adopt a rate that exceeds the lower of the rollback tax rate or
1006	1006	the no-new-taxes [effective] tax rate.
1007	1007	SECTION 20. Section 26.065(b), Tax Code, is amended to read
1008	1008	as follows:
1009	1009	(b) The taxing [If the taxing unit owns, operates, or
1010	1010	controls an Internet website, the] unit shall post notice of the
1011	1011	public hearing on the Internet website owned, operated, or
1012	1012	controlled by the unit continuously for at least seven days
1013	1013	immediately before the public hearing on the proposed tax rate
1014	1014	increase and at least seven days immediately before the date of the
1015	1015	vote proposing the increase in the tax rate.
1016	1016	SECTION 21. Sections 26.08(g), (n), and (p), Tax Code, are
1017	1017	amended to read as follows:
1018	1018	(g) In a school district that received distributions from an
1019	1019	equalization tax imposed under former Chapter 18, Education Code,
1020	1020	the no-new-taxes [effective] rate of that tax as of the date of the
1021	1021	county unit system's abolition is added to the district's rollback
1022	1022	tax rate.
1023	1023	(n) For purposes of this section, the rollback tax rate of a
1024	1024	school district whose maintenance and operations tax rate for the
1025	1025	2005 tax year was $1.50 or less per $100 of taxable value is:
1026	1026	(1) for the 2006 tax year, the sum of the rate that is
1027	1027	equal to 88.67 percent of the maintenance and operations tax rate
1028	1028	adopted by the district for the 2005 tax year, the rate of $0.04 per
1029	1029	$100 of taxable value, and the district's current debt rate; and
1030	1030	(2) for the 2007 and subsequent tax years, the lesser
1031	1031	of the following:
1032	1032	(A) the sum of the following:
1033	1033	(i) the rate per $100 of taxable value that
1034	1034	is equal to the product of the state compression percentage, as
1035	1035	determined under Section 42.2516, Education Code, for the current
1036	1036	year and $1.50;
1037	1037	(ii) the rate of $0.04 per $100 of taxable
1038	1038	value;
1039	1039	(iii) the rate that is equal to the sum of
1040	1040	the differences for the 2006 and each subsequent tax year between
1041	1041	the adopted tax rate of the district for that year if the rate was
1042	1042	approved at an election under this section and the rollback tax rate
1043	1043	of the district for that year; and
1044	1044	(iv) the district's current debt rate; or
1045	1045	(B) the sum of the following:
1046	1046	(i) the no-new-taxes [effective]
1047	1047	maintenance and operations tax rate of the district as computed
1048	1048	under Subsection (i) [or (k), as applicable];
1049	1049	(ii) the rate per $100 of taxable value that
1050	1050	is equal to the product of the state compression percentage, as
1051	1051	determined under Section 42.2516, Education Code, for the current
1052	1052	year and $0.06; and
1053	1053	(iii) the district's current debt rate.
1054	1054	(p) Notwithstanding Subsections (i), (n), and (o), if for
1055	1055	the preceding tax year a school district adopted a maintenance and
1056	1056	operations tax rate that was less than the district's no-new-taxes
1057	1057	[effective] maintenance and operations tax rate for that preceding
1058	1058	tax year, the rollback tax rate of the district for the current tax
1059	1059	year is calculated as if the district adopted a maintenance and
1060	1060	operations tax rate for the preceding tax year that was equal to the
1061	1061	district's no-new-taxes [effective] maintenance and operations tax
1062	1062	rate for that preceding tax year.
1063	1063	SECTION 22. Section 26.08(i), Tax Code, as effective
1064	1064	September 1, 2017, is amended to read as follows:
1065	1065	(i) For purposes of this section, the no-new-taxes
1066	1066	[effective] maintenance and operations tax rate of a school
1067	1067	district is the tax rate that, applied to the current total value
1068	1068	for the district, would impose taxes in an amount that, when added
1069	1069	to state funds that would be distributed to the district under
1070	1070	Chapter 42, Education Code, for the school year beginning in the
1071	1071	current tax year using that tax rate, would provide the same amount
1072	1072	of state funds distributed under Chapter 42, Education Code, and
1073	1073	maintenance and operations taxes of the district per student in
1074	1074	weighted average daily attendance for that school year that would
1075	1075	have been available to the district in the preceding year if the
1076	1076	funding elements for Chapters 41 and 42, Education Code, for the
1077	1077	current year had been in effect for the preceding year.
1078	1078	SECTION 23. Section 26.16, Tax Code, is amended by amending
1079	1079	Subsections (a) and (d) and adding Subsection (a-1) to read as
1080	1080	follows:
1081	1081	(a) Each county shall maintain an Internet website. The
1082	1082	county assessor-collector for each county [that maintains an
1083	1083	Internet website] shall post on the Internet website maintained by
1084	1084	[of] the county the following information for the most recent five
1085	1085	tax years beginning with the 2012 tax year for each taxing unit all
1086	1086	or part of the territory of which is located in the county:
1087	1087	(1) the adopted tax rate;
1088	1088	(2) the maintenance and operations rate;
1089	1089	(3) the debt rate;
1090	1090	(4) the no-new-taxes [effective] tax rate;
1091	1091	(5) the no-new-taxes [effective] maintenance and
1092	1092	operations rate; and
1093	1093	(6) the rollback tax rate.
1094	1094	(a-1) For purposes of Subsection (a), a reference to the
1095	1095	no-new-taxes tax rate or the no-new-taxes maintenance and
1096	1096	operations rate includes the equivalent effective tax rate or
1097	1097	effective maintenance and operations rate for a preceding year.
1098	1098	This subsection expires January 1, 2024.
1099	1099	(d) The county assessor-collector shall post immediately
1100	1100	below the table prescribed by Subsection (c) the following
1101	1101	statement:
1102	1102	"The county is providing this table of property tax rate
1103	1103	information as a service to the residents of the county. Each
1104	1104	individual taxing unit is responsible for calculating the property
1105	1105	tax rates listed in this table pertaining to that taxing unit and
1106	1106	providing that information to the county.
1107	1107	"The adopted tax rate is the tax rate adopted by the governing
1108	1108	body of a taxing unit.
1109	1109	"The maintenance and operations rate is the component of the
1110	1110	adopted tax rate of a taxing unit that will impose the amount of
1111	1111	taxes needed to fund maintenance and operation expenditures of the
1112	1112	unit for the following year.
1113	1113	"The debt rate is the component of the adopted tax rate of a
1114	1114	taxing unit that will impose the amount of taxes needed to fund the
1115	1115	unit's debt service for the following year.
1116	1116	"The no-new-taxes [effective tax] rate is the tax rate that
1117	1117	would generate the same amount of revenue in the current tax year as
1118	1118	was generated by a taxing unit's adopted tax rate in the preceding
1119	1119	tax year from property that is taxable in both the current tax year
1120	1120	and the preceding tax year.
1121	1121	"The no-new-taxes [effective] maintenance and operations
1122	1122	rate is the tax rate that would generate the same amount of revenue
1123	1123	for maintenance and operations in the current tax year as was
1124	1124	generated by a taxing unit's maintenance and operations rate in the
1125	1125	preceding tax year from property that is taxable in both the current
1126	1126	tax year and the preceding tax year.
1127	1127	"The rollback tax rate is the highest tax rate a taxing unit
1128	1128	may adopt before requiring voter approval at an election. In the
1129	1129	case of a taxing unit other than a school district, the voters by
1130	1130	petition may require that a rollback election be held if the unit
1131	1131	adopts a tax rate in excess of the unit's rollback tax rate. In the
1132	1132	case of a school district, an election will automatically be held if
1133	1133	the district wishes to adopt a tax rate in excess of the district's
1134	1134	rollback tax rate."
1135	1135	SECTION 24. Section 321.106(e), Tax Code, is amended to
1136	1136	read as follows:
1137	1137	(e) If, in a municipality where a fire control, prevention,
1138	1138	and emergency medical services district is composed of the whole
1139	1139	municipality, a municipal sales and use tax or a municipal sales and
1140	1140	use tax rate increase for the purpose of financing a fire control,
1141	1141	prevention, and emergency medical services district is approved,
1142	1142	the municipality is responsible for distributing to the district
1143	1143	that portion of the municipal sales and use tax revenue received
1144	1144	from the comptroller that is to be used for the purposes of
1145	1145	financing the fire control, prevention, and emergency medical
1146	1146	services district. Not later than the 10th day after the date the
1147	1147	municipality receives money under this section from the
1148	1148	comptroller, the municipality shall make the distribution in the
1149	1149	proportion that the fire control, prevention, and emergency medical
1150	1150	services portion of the tax rate bears to the total sales and use
1151	1151	tax rate of the municipality. The amounts distributed to a fire
1152	1152	control, prevention, and emergency medical services district are
1153	1153	not considered to be sales and use tax revenue for the purpose of
1154	1154	computations [property tax reduction and computation of the
1155	1155	municipal tax rate] under Section 26.041.
1156	1156	SECTION 25. Section 321.108(f), Tax Code, is amended to
1157	1157	read as follows:
1158	1158	(f) If, in a municipality in which a crime control and
1159	1159	prevention district is composed of the whole municipality, a
1160	1160	municipal sales and use tax or a municipal sales and use tax rate
1161	1161	increase for the purpose of financing a crime control and
1162	1162	prevention district is approved, the municipality is responsible
1163	1163	for distributing to the district that portion of the municipal
1164	1164	sales and use tax revenue received from the comptroller that is to
1165	1165	be used for the purposes of financing the crime control and
1166	1166	prevention district. Not later than the 10th day after the date
1167	1167	the municipality receives money under this section from the
1168	1168	comptroller, the municipality shall make the distribution in the
1169	1169	proportion that the crime control and prevention portion of the tax
1170	1170	rate bears to the total sales and use tax rate of the
1171	1171	municipality. The amounts distributed to a crime control and
1172	1172	prevention district are not considered to be additional municipal
1173	1173	sales and use tax revenue for the purpose of computations [property
1174	1174	tax reduction and computation of the municipal tax rate] under
1175	1175	Section 26.041.
1176	1176	SECTION 26. Section 323.105(f), Tax Code, is amended to
1177	1177	read as follows:
1178	1178	(f) If, in a county where a crime control and prevention
1179	1179	district is composed of the whole county, a county sales and use tax
1180	1180	or a county sales and use tax rate increase for the purpose of
1181	1181	financing a crime control and prevention district is approved, the
1182	1182	county is responsible for distributing to the district that portion
1183	1183	of the county sales and use tax revenue received from the
1184	1184	comptroller that is to be used for the purposes of financing the
1185	1185	crime control and prevention district. Not later than the 10th day
1186	1186	after the date the county receives funds under this section from the
1187	1187	comptroller, the county shall make the distribution in the
1188	1188	proportion that the crime control and prevention portion of the tax
1189	1189	rate bears to the total sales and use tax rate of the county. The
1190	1190	amounts distributed to a crime control and prevention district are
1191	1191	not considered to be sales and use tax revenue for the purpose of
1192	1192	computations [property tax reduction and computation of the county
1193	1193	tax rate] under Section 26.041, Tax Code.
1194	1194	SECTION 27. Section 45.105(e), Education Code, is amended
1195	1195	to read as follows:
1196	1196	(e) The governing body of an independent school district
1197	1197	that governs a junior college district under Subchapter B, Chapter
1198	1198	130, in a county with a population of more than two million may
1199	1199	dedicate a specific percentage of the local tax levy to the use of
1200	1200	the junior college district for facilities and equipment or for the
1201	1201	maintenance and operating expenses of the junior college district.
1202	1202	To be effective, the dedication must be made by the governing body
1203	1203	on or before the date on which the governing body adopts its tax
1204	1204	rate for a year. The amount of local tax funds derived from the
1205	1205	percentage of the local tax levy dedicated to a junior college
1206	1206	district from a tax levy may not exceed the amount that would be
1207	1207	levied by five percent of the no-new-taxes [effective] tax rate for
1208	1208	the tax year calculated as provided by Section 26.04, Tax Code, on
1209	1209	all property taxable by the school district. All real property
1210	1210	purchased with these funds is the property of the school district,
1211	1211	but is subject to the exclusive control of the governing body of the
1212	1212	junior college district for as long as the junior college district
1213	1213	uses the property for educational purposes.
1214	1214	SECTION 28. Section 102.007(d), Local Government Code, is
1215	1215	amended to read as follows:
1216	1216	(d) An adopted budget must contain a cover page that
1217	1217	includes:
1218	1218	(1) one of the following statements in 18-point or
1219	1219	larger type that accurately describes the adopted budget:
1220	1220	(A) "This budget will raise more revenue from
1221	1221	property taxes than last year's budget by an amount of (insert total
1222	1222	dollar amount of increase), which is a (insert percentage increase)
1223	1223	percent increase from last year's budget. The property tax revenue
1224	1224	to be raised from new property added to the tax roll this year is
1225	1225	(insert amount computed by multiplying the proposed tax rate by the
1226	1226	value of new property added to the roll).";
1227	1227	(B) "This budget will raise less revenue from
1228	1228	property taxes than last year's budget by an amount of (insert total
1229	1229	dollar amount of decrease), which is a (insert percentage decrease)
1230	1230	percent decrease from last year's budget. The property tax revenue
1231	1231	to be raised from new property added to the tax roll this year is
1232	1232	(insert amount computed by multiplying the proposed tax rate by the
1233	1233	value of new property added to the roll)."; or
1234	1234	(C) "This budget will raise the same amount of
1235	1235	revenue from property taxes as last year's budget. The property tax
1236	1236	revenue to be raised from new property added to the tax roll this
1237	1237	year is (insert amount computed by multiplying the proposed tax
1238	1238	rate by the value of new property added to the roll).";
1239	1239	(2) the record vote of each member of the governing
1240	1240	body by name voting on the adoption of the budget;
1241	1241	(3) the municipal property tax rates for the preceding
1242	1242	fiscal year, and each municipal property tax rate that has been
1243	1243	adopted or calculated for the current fiscal year, including:
1244	1244	(A) the property tax rate;
1245	1245	(B) the no-new-taxes [effective] tax rate;
1246	1246	(C) the no-new-taxes [effective] maintenance and
1247	1247	operations tax rate;
1248	1248	(D) the rollback tax rate; and
1249	1249	(E) the debt rate; and
1250	1250	(4) the total amount of municipal debt obligations.
1251	1251	SECTION 29. Section 111.008(d), Local Government Code, is
1252	1252	amended to read as follows:
1253	1253	(d) An adopted budget must contain a cover page that
1254	1254	includes:
1255	1255	(1) one of the following statements in 18-point or
1256	1256	larger type that accurately describes the adopted budget:
1257	1257	(A) "This budget will raise more revenue from
1258	1258	property taxes than last year's budget by an amount of (insert total
1259	1259	dollar amount of increase), which is a (insert percentage increase)
1260	1260	percent increase from last year's budget. The property tax revenue
1261	1261	to be raised from new property added to the tax roll this year is
1262	1262	(insert amount computed by multiplying the proposed tax rate by the
1263	1263	value of new property added to the roll).";
1264	1264	(B) "This budget will raise less revenue from
1265	1265	property taxes than last year's budget by an amount of (insert total
1266	1266	dollar amount of decrease), which is a (insert percentage decrease)
1267	1267	percent decrease from last year's budget. The property tax revenue
1268	1268	to be raised from new property added to the tax roll this year is
1269	1269	(insert amount computed by multiplying the proposed tax rate by the
1270	1270	value of new property added to the roll)."; or
1271	1271	(C) "This budget will raise the same amount of
1272	1272	revenue from property taxes as last year's budget. The property tax
1273	1273	revenue to be raised from new property added to the tax roll this
1274	1274	year is (insert amount computed by multiplying the proposed tax
1275	1275	rate by the value of new property added to the roll).";
1276	1276	(2) the record vote of each member of the
1277	1277	commissioners court by name voting on the adoption of the budget;
1278	1278	(3) the county property tax rates for the preceding
1279	1279	fiscal year, and each county property tax rate that has been adopted
1280	1280	or calculated for the current fiscal year, including:
1281	1281	(A) the property tax rate;
1282	1282	(B) the no-new-taxes [effective] tax rate;
1283	1283	(C) the no-new-taxes [effective] maintenance and
1284	1284	operations tax rate;
1285	1285	(D) the rollback tax rate; and
1286	1286	(E) the debt rate; and
1287	1287	(4) the total amount of county debt obligations.
1288	1288	SECTION 30. Section 111.039(d), Local Government Code, is
1289	1289	amended to read as follows:
1290	1290	(d) An adopted budget must contain a cover page that
1291	1291	includes:
1292	1292	(1) one of the following statements in 18-point or
1293	1293	larger type that accurately describes the adopted budget:
1294	1294	(A) "This budget will raise more revenue from
1295	1295	property taxes than last year's budget by an amount of (insert total
1296	1296	dollar amount of increase), which is a (insert percentage increase)
1297	1297	percent increase from last year's budget. The property tax revenue
1298	1298	to be raised from new property added to the tax roll this year is
1299	1299	(insert amount computed by multiplying the proposed tax rate by the
1300	1300	value of new property added to the roll).";
1301	1301	(B) "This budget will raise less revenue from
1302	1302	property taxes than last year's budget by an amount of (insert total
1303	1303	dollar amount of decrease), which is a (insert percentage decrease)
1304	1304	percent decrease from last year's budget. The property tax revenue
1305	1305	to be raised from new property added to the tax roll this year is
1306	1306	(insert amount computed by multiplying the proposed tax rate by the
1307	1307	value of new property added to the roll)."; or
1308	1308	(C) "This budget will raise the same amount of
1309	1309	revenue from property taxes as last year's budget. The property tax
1310	1310	revenue to be raised from new property added to the tax roll this
1311	1311	year is (insert amount computed by multiplying the proposed tax
1312	1312	rate by the value of new property added to the roll).";
1313	1313	(2) the record vote of each member of the
1314	1314	commissioners court by name voting on the adoption of the budget;
1315	1315	(3) the county property tax rates for the preceding
1316	1316	fiscal year, and each county property tax rate that has been adopted
1317	1317	or calculated for the current fiscal year, including:
1318	1318	(A) the property tax rate;
1319	1319	(B) the no-new-taxes [effective] tax rate;
1320	1320	(C) the no-new-taxes [effective] maintenance and
1321	1321	operations tax rate;
1322	1322	(D) the rollback tax rate; and
1323	1323	(E) the debt rate; and
1324	1324	(4) the total amount of county debt obligations.
1325	1325	SECTION 31. Section 111.068(c), Local Government Code, is
1326	1326	amended to read as follows:
1327	1327	(c) An adopted budget must contain a cover page that
1328	1328	includes:
1329	1329	(1) one of the following statements in 18-point or
1330	1330	larger type that accurately describes the adopted budget:
1331	1331	(A) "This budget will raise more revenue from
1332	1332	property taxes than last year's budget by an amount of (insert total
1333	1333	dollar amount of increase), which is a (insert percentage increase)
1334	1334	percent increase from last year's budget. The property tax revenue
1335	1335	to be raised from new property added to the tax roll this year is
1336	1336	(insert amount computed by multiplying the proposed tax rate by the
1337	1337	value of new property added to the roll).";
1338	1338	(B) "This budget will raise less revenue from
1339	1339	property taxes than last year's budget by an amount of (insert total
1340	1340	dollar amount of decrease), which is a (insert percentage decrease)
1341	1341	percent decrease from last year's budget. The property tax revenue
1342	1342	to be raised from new property added to the tax roll this year is
1343	1343	(insert amount computed by multiplying the proposed tax rate by the
1344	1344	value of new property added to the roll)."; or
1345	1345	(C) "This budget will raise the same amount of
1346	1346	revenue from property taxes as last year's budget. The property tax
1347	1347	revenue to be raised from new property added to the tax roll this
1348	1348	year is (insert amount computed by multiplying the proposed tax
1349	1349	rate by the value of new property added to the roll).";
1350	1350	(2) the record vote of each member of the
1351	1351	commissioners court by name voting on the adoption of the budget;
1352	1352	(3) the county property tax rates for the preceding
1353	1353	fiscal year, and each county property tax rate that has been adopted
1354	1354	or calculated for the current fiscal year, including:
1355	1355	(A) the property tax rate;
1356	1356	(B) the no-new-taxes [effective] tax rate;
1357	1357	(C) the no-new-taxes [effective] maintenance and
1358	1358	operations tax rate;
1359	1359	(D) the rollback tax rate; and
1360	1360	(E) the debt rate; and
1361	1361	(4) the total amount of county debt obligations.
1362	1362	SECTION 32. Sections 140.010(a), (d), and (e), Local
1363	1363	Government Code, are amended to read as follows:
1364	1364	(a) In this section, "no-new-taxes ["effective] tax rate"
1365	1365	and "rollback tax rate" mean the no-new-taxes [effective] tax rate
1366	1366	and rollback tax rate of a county or municipality, as applicable, as
1367	1367	calculated under Chapter 26, Tax Code.
1368	1368	(d) A county or municipality that proposes a property tax
1369	1369	rate that does not exceed the lower of the no-new-taxes [effective]
1370	1370	tax rate or the rollback tax rate shall provide the following
1371	1371	notice:
1372	1372	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
1373	1373	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
1374	1374	"A tax rate of $______ per $100 valuation has been proposed by the
1375	1375	governing body of (insert name of county or municipality).
1376	1376	PROPOSED TAX RATE $______ per $100
1377	1377	PRECEDING YEAR'S TAX RATE $______ per $100
1378	1378	NO-NEW-TAXES [EFFECTIVE TAX] RATE $______ per $100
1379	1379	"The no-new-taxes [effective tax] rate is the total tax rate needed
1380	1380	to raise the same amount of property tax revenue for (insert name of
1381	1381	county or municipality) from the same properties in both the
1382	1382	(insert preceding tax year) tax year and the (insert current tax
1383	1383	year) tax year.
1384	1384	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
1385	1385	FOLLOWS:
1386	1386	property tax amount = (rate) x (taxable value of your property) /
1387	1387	100
1388	1388	"For assistance or detailed information about tax calculations,
1389	1389	please contact:
1390	1390	(insert name of county or municipal tax assessor-collector)
1391	1391	(insert name of county or municipality) tax
1392	1392	assessor-collector
1393	1393	(insert address)
1394	1394	(insert telephone number)
1395	1395	(insert e-mail address)
1396	1396	(insert Internet website address[, if applicable])"
1397	1397	(e) A county or municipality that proposes a property tax
1398	1398	rate that exceeds the lower of the no-new-taxes [effective] tax
1399	1399	rate or the rollback tax rate shall provide the following notice:
1400	1400	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
1401	1401	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
1402	1402	"A tax rate of $_____ per $100 valuation has been proposed for
1403	1403	adoption by the governing body of (insert name of county or
1404	1404	municipality). This rate exceeds the lower of the no-new-taxes
1405	1405	[effective] or rollback tax rate, and state law requires that two
1406	1406	public hearings be held by the governing body before adopting the
1407	1407	proposed tax rate. The governing body of (insert name of county or
1408	1408	municipality) proposes to use revenue attributable to the tax rate
1409	1409	increase for the purpose of (description of purpose of increase).
1410	1410	PROPOSED TAX RATE $______ per $100
1411	1411	PRECEDING YEAR'S TAX RATE $______ per $100
1412	1412	NO-NEW-TAXES [EFFECTIVE TAX] RATE $______ per $100
1413	1413	ROLLBACK TAX RATE $______ per $100
1414	1414	"The no-new-taxes [effective tax] rate is the total tax rate needed
1415	1415	to raise the same amount of property tax revenue for (insert name of
1416	1416	county or municipality) from the same properties in both the
1417	1417	(insert preceding tax year) tax year and the (insert current tax
1418	1418	year) tax year.
1419	1419	"The rollback tax rate is the highest tax rate that (insert name of
1420	1420	county or municipality) may adopt before voters are entitled to
1421	1421	petition for an election to limit the rate that may be approved to
1422	1422	the rollback rate.
1423	1423	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
1424	1424	FOLLOWS:
1425	1425	property tax amount = (rate) x (taxable value of your property) /
1426	1426	100
1427	1427	"For assistance or detailed information about tax calculations,
1428	1428	please contact:
1429	1429	(insert name of county or municipal tax assessor-collector)
1430	1430	(insert name of county or municipality) tax
1431	1431	assessor-collector
1432	1432	(insert address)
1433	1433	(insert telephone number)
1434	1434	(insert e-mail address)
1435	1435	(insert Internet website address[, if applicable])
1436	1436	"You are urged to attend and express your views at the following
1437	1437	public hearings on the proposed tax rate:
1438	1438	First Hearing: (insert date and time) at (insert location of
1439	1439	meeting).
1440	1440	Second Hearing: (insert date and time) at (insert location
1441	1441	of meeting)."
1442	1442	SECTION 33. The following provisions are repealed:
1443	1443	(1) Section 26.03, Tax Code;
1444	1444	(2) Sections 26.041(a), (b), (c), and (e), Tax Code;
1445	1445	and
1446	1446	(3) Section 26.045, Tax Code.
1447	1447	SECTION 34. (a) Not later than September 1, 2019, the
1448	1448	comptroller shall appoint the members of an advisory group to
1449	1449	provide to the comptroller advice and assistance regarding the
1450	1450	creation and operation of the property tax database required by
1451	1451	Section 5.092, Tax Code, as added by this Act, and related matters.
1452	1452	The advisory group is composed of 13 members as follows:
1453	1453	(1) one person who is an employee of the office of the
1454	1454	lieutenant governor;
1455	1455	(2) one person who is an employee of the office of the
1456	1456	speaker of the house of representatives;
1457	1457	(3) four persons who are county tax
1458	1458	assessor-collectors;
1459	1459	(4) two persons who are assessors or collectors for
1460	1460	taxing units but are not county tax assessor-collectors;
1461	1461	(5) two persons who are chief appraisers of appraisal
1462	1462	districts;
1463	1463	(6) one person who is a financial officer or auditor of
1464	1464	a municipality;
1465	1465	(7) one person who is a financial officer or auditor of
1466	1466	a county; and
1467	1467	(8) one person who is a representative of water
1468	1468	districts.
1469	1469	(b) The advisory group is abolished and this section expires
1470	1470	December 31, 2021.
1471	1471	SECTION 35. The comptroller shall comply with Sections
1472	1472	5.07(f) and 5.092, Tax Code, as added by this Act, not later than
1473	1473	June 1, 2020.
1474	1474	SECTION 36. (a) Except as provided by Subsections (b), (c),
1475	1475	and (d) of this section, this Act takes effect January 1, 2018.
1476	1476	(b) The following provisions take effect December 1, 2017:
1477	1477	(1) Section 5.091, Tax Code, as amended by this Act;
1478	1478	(2) Section 34 of this Act; and
1479	1479	(3) Section 26.065(b), Tax Code, as amended by this
1480	1480	Act.
1481	1481	(c) The following provisions take effect September 1, 2019:
1482	1482	(1) Section 5.07(f), Tax Code, as added by this Act;
1483	1483	and
1484	1484	(2) Section 5.092, Tax Code, as added by this Act.
1485	1485	(d) The following provisions take effect January 1, 2020:
1486	1486	(1) Sections 25.19(b) and (i), Tax Code, as amended by
1487	1487	this Act;
1488	1488	(2) Sections 26.04(d-1) and (e-2), Tax Code, as added
1489	1489	by this Act;
1490	1490	(3) Section 26.04(g), Tax Code, as amended by this
1491	1491	Act; and
1492	1492	(4) Sections 26.05(d-1) and (d-2), Tax Code, as added
1493	1493	by this Act.