Texas 2017 - 85th 1st C.S.

Texas Senate Bill SB96 Compare Versions

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

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1	1	85S11073 SMH-F
2	2	By: Bettencourt S.B. No. 96
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. This Act may be cited as the Texas Property Tax
10	10	Reform and Relief Act of 2017.
11	11	SECTION 2. Chapter 5, Tax Code, is amended by adding Section
12	12	5.01 to read as follows:
13	13	Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
14	14	(a) The comptroller shall appoint the property tax administration
15	15	advisory board to advise the comptroller with respect to the
16	16	division or divisions within the office of the comptroller with
17	17	primary responsibility for state administration of property
18	18	taxation and state oversight of appraisal districts and local tax
19	19	offices. The advisory board may make recommendations to the
20	20	comptroller regarding improving the effectiveness and efficiency
21	21	of the property tax system, best practices, and complaint
22	22	resolution procedures.
23	23	(b) The advisory board is composed of at least six members
24	24	appointed by the comptroller. The members of the board should
25	25	include:
26	26	(1) representatives of property tax payers, appraisal
27	27	districts, and school districts; and
28	28	(2) a person who has knowledge or experience in
29	29	conducting ratio studies.
30	30	(c) The members of the advisory board serve at the pleasure
31	31	of the comptroller.
32	32	(d) Any advice to the comptroller relating to a matter
33	33	described by Subsection (a) that is provided by a member of the
34	34	advisory board must be provided at a meeting called by the
35	35	comptroller.
36	36	(e) Chapter 2110, Government Code, does not apply to the
37	37	advisory board.
38	38	SECTION 3. Section 5.05, Tax Code, is amended by adding
39	39	Subsection (c-1) to read as follows:
40	40	(c-1) An appraisal district shall appraise property in
41	41	accordance with any appraisal manuals prepared and issued by the
42	42	comptroller under this section.
43	43	SECTION 4. Section 5.07, Tax Code, is amended by adding
44	44	Subsections (f), (g), (h), and (i) to read as follows:
45	45	(f) In conjunction with prescribing a uniform record system
46	46	to be used by all appraisal districts as required by Subsection (c),
47	47	the comptroller shall prescribe tax rate calculation forms to be
48	48	used by the designated officer or employee of each:
49	49	(1) taxing unit other than a school district to
50	50	calculate and submit the equivalent tax rate and the rollback tax
51	51	rate for the unit as required by Chapter 26; and
52	52	(2) school district to calculate and submit the
53	53	equivalent tax rate, the rollback tax rate, and the rate to maintain
54	54	the same amount of state and local revenue per weighted student that
55	55	the district received in the school year beginning in the preceding
56	56	tax year as required by Chapter 26.
57	57	(g) The forms described by Subsection (f) must be in an
58	58	electronic format and:
59	59	(1) have blanks that can be filled in electronically;
60	60	(2) be capable of being certified by the designated
61	61	officer or employee after completion as accurately calculating the
62	62	applicable tax rates and using values that are the same as the
63	63	values shown in the taxing unit's certified appraisal roll; and
64	64	(3) be capable of being electronically incorporated
65	65	into the real-time tax rate database maintained by the tax rate
66	66	officer of each appraisal district and submitted electronically to
67	67	the county assessor-collector of each county in which all or part of
68	68	the territory of the taxing unit is located.
69	69	(h) For purposes of Subsections (f) and (g), the comptroller
70	70	shall use the forms published on the comptroller's Internet website
71	71	as of January 1, 2017, as modified as necessary to comply with the
72	72	requirements of those subsections. The forms may be updated at the
73	73	discretion of the comptroller to reflect any change in the values
74	74	used to calculate a tax rate, including the changes resulting from
75	75	the implementation in the 2018 tax year of S.B. 1, Acts of the 85th
76	76	Legislature, 1st Called Session, 2017, or similar legislation
77	77	enacted at that session, or a change in a subsequent tax year
78	78	resulting from a statutory change in a value used to calculate a tax
79	79	rate. The forms may also be updated at the discretion of the
80	80	comptroller to reflect formatting or other nonsubstantive changes.
81	81	(i) The comptroller may revise the forms to reflect
82	82	statutory changes other than those described by Subsection (h) or
83	83	on receipt of a request in writing. A revision under this
84	84	subsection must be approved by the agreement of a majority of the
85	85	members of a committee selected by the comptroller who are present
86	86	at a committee meeting at which a quorum is present. The members of
87	87	the committee must represent, equally, taxpayers and either taxing
88	88	units or persons designated by taxing units. In the case of a
89	89	revision for which the comptroller receives a request in writing,
90	90	the person requesting the revision shall pay the costs of mediation
91	91	if the comptroller determines that mediation is required.
92	92	SECTION 5. Section 5.091, Tax Code, is amended to read as
93	93	follows:
94	94	Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the
95	95	comptroller shall prepare a list that includes the total tax rate
96	96	imposed by each taxing unit in this state, as [other than a school
97	97	district, if the tax rate is] reported to the comptroller by each
98	98	appraisal district, for the year [preceding the year] in which the
99	99	list is prepared. The comptroller shall:
100	100	(1) prescribe the manner in which and deadline by
101	101	which appraisal districts are required to submit the tax rates to
102	102	the comptroller; and
103	103	(2) list the tax rates alphabetically according to:
104	104	(A) the county or counties in which each taxing
105	105	unit is located; and
106	106	(B) the name of each taxing unit [in descending
107	107	order].
108	108	(b) Not later than January 1 [December 31] of the following
109	109	[each] year, the comptroller shall publish on the comptroller's
110	110	Internet website the list required by Subsection (a).
111	111	SECTION 6. Sections 5.102(a) and (c), Tax Code, are amended
112	112	to read as follows:
113	113	(a) At least once every two years, the comptroller shall
114	114	review the governance of each appraisal district, taxpayer
115	115	assistance provided, and the operating and appraisal standards,
116	116	procedures, and methodology used by each appraisal district, to
117	117	determine compliance with generally accepted standards,
118	118	procedures, and methodology, including compliance with standards,
119	119	procedures, and methodology prescribed by appraisal manuals
120	120	prepared and issued by the comptroller. After consultation with
121	121	the property tax administration advisory board [committee created
122	122	under Section 403.302, Government Code], the comptroller by rule
123	123	may establish procedures and standards for conducting and scoring
124	124	the review.
125	125	(c) At the conclusion of the review, the comptroller shall,
126	126	in writing, notify the appraisal district concerning its
127	127	performance in the review. If the review results in a finding that
128	128	an appraisal district is not in compliance with generally accepted
129	129	standards, procedures, and methodology, including compliance with
130	130	standards, procedures, and methodology prescribed by appraisal
131	131	manuals prepared and issued by the comptroller, the comptroller
132	132	shall deliver a report that details the comptroller's findings and
133	133	recommendations for improvement to:
134	134	(1) the appraisal district's chief appraiser and board
135	135	of directors; and
136	136	(2) the superintendent and board of trustees of each
137	137	school district participating in the appraisal district.
138	138	SECTION 7. Section 5.13(d), Tax Code, is amended to read as
139	139	follows:
140	140	(d) In conducting a general audit, the comptroller shall
141	141	consider and report on:
142	142	(1) the extent to which the district complies with
143	143	applicable law or generally accepted standards of appraisal or
144	144	other relevant practice, including appraisal standards and
145	145	practices prescribed by appraisal manuals prepared and issued by
146	146	the comptroller;
147	147	(2) the uniformity and level of appraisal of major
148	148	kinds of property and the cause of any significant deviations from
149	149	ideal uniformity and equality of appraisal of major kinds of
150	150	property;
151	151	(3) duplication of effort and efficiency of operation;
152	152	(4) the general efficiency, quality of service, and
153	153	qualification of appraisal district personnel; and
154	154	(5) except as otherwise provided by Subsection (b) [of
155	155	this section], any other matter included in the request for the
156	156	audit.
157	157	SECTION 8. Section 6.035(a-1), Tax Code, is amended to read
158	158	as follows:
159	159	(a-1) An individual is ineligible to serve on an appraisal
160	160	district board of directors if the individual has engaged in the
161	161	business of appraising property for compensation for use in
162	162	proceedings under this title or of representing property owners for
163	163	compensation in proceedings under this title in the appraisal
164	164	district at any time during the preceding three [five] years.
165	165	SECTION 9. Section 6.05, Tax Code, is amended by adding
166	166	Subsection (k) to read as follows:
167	167	(k) The chief appraiser shall establish an office of tax
168	168	rate notices in the appraisal district. The office is responsible
169	169	for delivering the notice required by Section 26.04(e-2) and
170	170	creating and maintaining the database required by Section 26.17.
171	171	The office is administered by the tax rate officer, who is appointed
172	172	by and serves at the pleasure of the chief appraiser. The chief
173	173	appraiser may designate other personnel to assist the tax rate
174	174	officer in performing the functions of the office. In all
175	175	communications, the office must identify itself as the "(insert
176	176	name of county in which appraisal district is established) County
177	177	Office of Tax Rate Notices" rather than as the appraisal district.
178	178	SECTION 10. Section 6.15, Tax Code, is amended by adding
179	179	Subsection (c-1) to read as follows:
180	180	(c-1) Subsections (a) and (b) do not prohibit a member of
181	181	the board of directors of an appraisal district from transmitting
182	182	to the chief appraiser without comment a complaint by a property
183	183	owner or taxing unit about the appraisal of a specific property,
184	184	provided that the transmission is in writing.
185	185	SECTION 11. Section 6.41, Tax Code, is amended by amending
186	186	Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and
187	187	(d-10) to read as follows:
188	188	(b) Except as provided by Subsection (b-1) or (b-2), an
189	189	appraisal review [The] board consists of three members.
190	190	(b-1) An appraisal [However, the] district board of
191	191	directors by resolution of a majority of the board's [its] members
192	192	may increase the size of the district's appraisal review board to
193	193	the number of members the board of directors considers appropriate.
194	194	(b-2) An appraisal district board of directors for a
195	195	district established in a county with a population of one million or
196	196	more by resolution of a majority of the board's members shall
197	197	increase the size of the district's appraisal review board to the
198	198	number of members the board of directors considers appropriate to
199	199	manage the duties of the appraisal review board, including the
200	200	duties of each special panel established under Section 6.425.
201	201	(d-9) In selecting individuals who are to serve as members
202	202	of the appraisal review board for an appraisal district described
203	203	by Subsection (b-2), the local administrative district judge shall
204	204	select an adequate number of qualified individuals to permit the
205	205	chairman of the appraisal review board to fill the positions on each
206	206	special panel established under Section 6.425.
207	207	(d-10) Upon selection of the individuals who are to serve as
208	208	members of the appraisal review board, the local administrative
209	209	district judge shall enter an appropriate order designating such
210	210	members and setting each member's respective term of office, as
211	211	provided elsewhere in this section.
212	212	SECTION 12. Section 6.414(d), Tax Code, is amended to read
213	213	as follows:
214	214	(d) An auxiliary board member may hear taxpayer protests
215	215	before the appraisal review board. An auxiliary board member may
216	216	not hear taxpayer protests before a special panel established under
217	217	Section 6.425 unless the member is eligible to be appointed to the
218	218	special panel. If one or more auxiliary board members sit on a
219	219	panel established under Section 6.425 or 41.45 to conduct a protest
220	220	hearing, the number of regular appraisal review board members
221	221	required by that section to constitute the panel is reduced by the
222	222	number of auxiliary board members sitting. An auxiliary board
223	223	member sitting on a panel is considered a regular board member for
224	224	all purposes related to the conduct of the hearing.
225	225	SECTION 13. Section 6.42, Tax Code, is amended by adding
226	226	Subsection (d) to read as follows:
227	227	(d) The concurrence of a majority of the members of the
228	228	appraisal review board or a panel of the board present at a meeting
229	229	of the board or panel is sufficient for a recommendation,
230	230	determination, decision, or other action by the board or panel, and
231	231	the concurrence of more than a majority of the members of the board
232	232	or panel may not be required.
233	233	SECTION 14. Subchapter C, Chapter 6, Tax Code, is amended by
234	234	adding Section 6.425 to read as follows:
235	235	Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN
236	236	CERTAIN DISTRICTS. (a) This section applies only to the appraisal
237	237	review board for an appraisal district described by Section
238	238	6.41(b-2).
239	239	(b) The appraisal review board shall establish special
240	240	panels to conduct protest hearings under Chapter 41 relating to
241	241	property that:
242	242	(1) has an appraised value of $50 million or more as
243	243	determined by the appraisal district; and
244	244	(2) is included in one of the following
245	245	classifications:
246	246	(A) commercial real and personal property;
247	247	(B) real and personal property of utilities;
248	248	(C) industrial and manufacturing real and
249	249	personal property; and
250	250	(D) multifamily residential real property.
251	251	(c) Each special panel described by this section consists of
252	252	three members of the appraisal review board appointed by the
253	253	chairman of the board.
254	254	(d) To be eligible to be appointed to a special panel
255	255	described by this section, a member of the appraisal review board
256	256	must:
257	257	(1) hold a juris doctor or equivalent degree;
258	258	(2) hold a master of business administration degree;
259	259	(3) be licensed as a certified public accountant under
260	260	Chapter 901, Occupations Code;
261	261	(4) be accredited by the American Society of
262	262	Appraisers as an accredited senior appraiser;
263	263	(5) possess an MAI professional designation from the
264	264	Appraisal Institute;
265	265	(6) possess a Certified Assessment Evaluator (CAE)
266	266	professional designation from the International Association of
267	267	Assessing Officers;
268	268	(7) have at least 10 years of experience in property
269	269	tax appraisal or consulting; or
270	270	(8) be licensed as a real estate broker or sales agent
271	271	under Chapter 1101, Occupations Code.
272	272	(e) Notwithstanding Subsection (d), the chairman of the
273	273	appraisal review board may appoint to a special panel described by
274	274	this section a member of the appraisal review board who does not
275	275	meet the qualifications prescribed by that subsection if:
276	276	(1) the number of persons appointed to the board by the
277	277	local administrative district judge who meet those qualifications
278	278	is not sufficient to fill the positions on each special panel; and
279	279	(2) the board member being appointed to the panel
280	280	holds a bachelor's degree in any field.
281	281	(f) In addition to conducting protest hearings relating to
282	282	property described by Subsection (b) of this section, a special
283	283	panel may conduct protest hearings under Chapter 41 relating to
284	284	property not described by Subsection (b) of this section as
285	285	assigned by the chairman of the appraisal review board.
286	286	SECTION 15. Section 11.4391(a), Tax Code, is amended to
287	287	read as follows:
288	288	(a) The chief appraiser shall accept and approve or deny an
289	289	application for an exemption for freeport goods under Section
290	290	11.251 after the deadline for filing it has passed if it is filed
291	291	not later than June 1 [before the date the appraisal review board
292	292	approves the appraisal records].
293	293	SECTION 16. Section 22.23, Tax Code, is amended to read as
294	294	follows:
295	295	Sec. 22.23. FILING DATE. (a) Rendition statements and
296	296	property reports must be delivered to the chief appraiser after
297	297	January 1 and not later than April 1 [15], except as provided by
298	298	Section 22.02.
299	299	(b) On written request by the property owner, the chief
300	300	appraiser shall extend a deadline for filing a rendition statement
301	301	or property report to a date not later than May 1 [15]. The chief
302	302	appraiser may further extend the deadline an additional 15 days
303	303	upon good cause shown in writing by the property owner.
304	304	(c) Notwithstanding any other provision of this section,
305	305	rendition statements and property reports for property regulated by
306	306	the Public Utility Commission of Texas, the Railroad Commission of
307	307	Texas, the federal Surface Transportation Board, or the Federal
308	308	Energy Regulatory Commission must be delivered to the chief
309	309	appraiser not later than April 30, except as provided by Section
310	310	22.02. The chief appraiser may extend the filing deadline 15 days
311	311	for good cause shown in writing by the property owner.
312	312	SECTION 17. Section 23.01(b), Tax Code, is amended to read
313	313	as follows:
314	314	(b) The market value of property shall be determined by the
315	315	application of generally accepted appraisal methods and
316	316	techniques, including appraisal methods and techniques prescribed
317	317	by appraisal manuals prepared and issued by the comptroller. If the
318	318	appraisal district determines the appraised value of a property
319	319	using mass appraisal standards, the mass appraisal standards must
320	320	comply with the Uniform Standards of Professional Appraisal
321	321	Practice. The same or similar appraisal methods and techniques
322	322	shall be used in appraising the same or similar kinds of property.
323	323	However, each property shall be appraised based upon the individual
324	324	characteristics that affect the property's market value, and all
325	325	available evidence that is specific to the value of the property
326	326	shall be taken into account in determining the property's market
327	327	value.
328	328	SECTION 18. Sections 25.19(a) and (g), Tax Code, are
329	329	amended to read as follows:
330	330	(a) By April 15 [1] or as soon thereafter as practicable [if
331	331	the property is a single-family residence that qualifies for an
332	332	exemption under Section 11.13, or by May 1 or as soon thereafter as
333	333	practicable in connection with any other property], the chief
334	334	appraiser shall deliver a clear and understandable written notice
335	335	to a property owner of the appraised value of the property owner's
336	336	property if:
337	337	(1) the appraised value of the property is greater
338	338	than it was in the preceding year;
339	339	(2) the appraised value of the property is greater
340	340	than the value rendered by the property owner;
341	341	(3) the property was not on the appraisal roll in the
342	342	preceding year; or
343	343	(4) an exemption or partial exemption approved for the
344	344	property for the preceding year was canceled or reduced for the
345	345	current year.
346	346	(g) By April 15 [1] or as soon thereafter as practicable [if
347	347	the property is a single-family residence that qualifies for an
348	348	exemption under Section 11.13, or by May 1 or as soon thereafter as
349	349	practicable in connection with any other property], the chief
350	350	appraiser shall deliver a written notice to the owner of each
351	351	property not included in a notice required to be delivered under
352	352	Subsection (a), if the property was reappraised in the current tax
353	353	year, if the ownership of the property changed during the preceding
354	354	year, or if the property owner or the agent of a property owner
355	355	authorized under Section 1.111 makes a written request for the
356	356	notice. The chief appraiser shall separate real from personal
357	357	property and include in the notice for each property:
358	358	(1) the appraised value of the property in the
359	359	preceding year;
360	360	(2) the appraised value of the property for the
361	361	current year and the kind of each partial exemption, if any,
362	362	approved for the current year;
363	363	(3) a detailed explanation of the time and procedure
364	364	for protesting the value; and
365	365	(4) the date and place the appraisal review board will
366	366	begin hearing protests.
367	367	SECTION 19. Effective January 1, 2019, Section 25.19, Tax
368	368	Code, is amended by adding Subsections (b-3) and (b-4) to read as
369	369	follows:
370	370	(b-3) This subsection applies only to an appraisal district
371	371	described by Section 6.41(b-2). In addition to the information
372	372	required by Subsection (b), the chief appraiser shall state in a
373	373	notice of appraised value of property described by Section 6.425(b)
374	374	that the property owner has the right to have a protest relating to
375	375	the property heard by a special panel of the appraisal review board.
376	376	(b-4) Subsection (b)(5) applies only to a notice of
377	377	appraised value required to be delivered by the chief appraiser of
378	378	an appraisal district established in a county with a population of
379	379	less than 120,000. This subsection expires January 1, 2020.
380	380	SECTION 20. Effective January 1, 2020, Sections 25.19(b)
381	381	and (i), Tax Code, are amended to read as follows:
382	382	(b) The chief appraiser shall separate real from personal
383	383	property and include in the notice for each:
384	384	(1) a list of the taxing units in which the property is
385	385	taxable;
386	386	(2) the appraised value of the property in the
387	387	preceding year;
388	388	(3) the taxable value of the property in the preceding
389	389	year for each taxing unit taxing the property;
390	390	(4) the appraised value of the property for the
391	391	current year, the kind and amount of each exemption and partial
392	392	exemption, if any, approved for the property for the current year
393	393	and for the preceding year, and, if an exemption or partial
394	394	exemption that was approved for the preceding year was canceled or
395	395	reduced for the current year, the amount of the exemption or partial
396	396	exemption canceled or reduced;
397	397	(5) [if the appraised value is greater than it was in
398	398	the preceding year, the amount of tax that would be imposed on the
399	399	property on the basis of the tax rate for the preceding year;
400	400	[(6)] in italic typeface, the following
401	401	statement: "The Texas Legislature does not set the amount of your
402	402	local taxes. Your property tax burden is decided by your locally
403	403	elected officials, and all inquiries concerning your taxes should
404	404	be directed to those officials";
405	405	(6) [(7)] a detailed explanation of the time and
406	406	procedure for protesting the value;
407	407	(7) [(8)] the date and place the appraisal review
408	408	board will begin hearing protests; and
409	409	(8) [(9)] a brief explanation that the governing body
410	410	of each taxing unit decides whether or not taxes on the property
411	411	will increase and the appraisal district only determines the value
412	412	of the property.
413	413	(i) Delivery with a notice required by Subsection (a) or (g)
414	414	of a copy of the pamphlet published by the comptroller under Section
415	415	5.06 or a copy of the notice published by the chief appraiser under
416	416	Section 41.70 is sufficient to comply with the requirement that the
417	417	notice include the information specified by Subsection (b)(6)
418	418	[(b)(7)] or (g)(3), as applicable.
419	419	SECTION 21. Section 25.22(a), Tax Code, is amended to read
420	420	as follows:
421	421	(a) By May 1 [15] or as soon thereafter as practicable, the
422	422	chief appraiser shall submit the completed appraisal records to the
423	423	appraisal review board for review and determination of protests.
424	424	However, the chief appraiser may not submit the records until the
425	425	chief appraiser has delivered the notices required by Subsection
426	426	(d) of Section 11.45, Subsection (d) of Section 23.44, Subsection
427	427	(d) of Section 23.57, Subsection (d) of Section 23.79, Subsection
428	428	(d) of Section 23.85, Subsection (d) of Section 23.95, Subsection
429	429	(d) of Section 23.9805, and Section 25.19.
430	430	SECTION 22. Sections 26.01(a) and (e), Tax Code, are
431	431	amended to read as follows:
432	432	(a) By July 10 [25], the chief appraiser shall prepare and
433	433	certify to the assessor for each taxing unit participating in the
434	434	district that part of the appraisal roll for the district that lists
435	435	the property taxable by the unit. The part certified to the
436	436	assessor is the appraisal roll for the unit. The chief appraiser
437	437	shall consult with the assessor for each taxing unit and notify each
438	438	unit in writing by April 1 of the form in which the roll will be
439	439	provided to each unit.
440	440	(e) Except as provided by Subsection (f), not later than May
441	441	15 [April 30], the chief appraiser shall prepare and certify to the
442	442	assessor for each county, municipality, and school district
443	443	participating in the appraisal district an estimate of the taxable
444	444	value of property in that taxing unit. The chief appraiser shall
445	445	assist each county, municipality, and school district in
446	446	determining values of property in that taxing unit for the taxing
447	447	unit's budgetary purposes.
448	448	SECTION 23. Section 26.012, Tax Code, is amended by
449	449	amending Subdivisions (9) and (10) and adding Subdivision (19) to
450	450	read as follows:
451	451	(9) "Equivalent [Effective] maintenance and
452	452	operations rate" means a rate expressed in dollars per $100 of
453	453	taxable value and calculated according to the following formula:
454	454	EQUIVALENT [EFFECTIVE] MAINTENANCE AND OPERATIONS
455	455	RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST
456	456	YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -
457	457	NEW PROPERTY VALUE)
458	458	(10) "Excess collections" means the amount, if any, by
459	459	which debt taxes collected in the preceding year exceeded the
460	460	amount anticipated in the preceding year's calculation of the
461	461	rollback tax rate, as certified by the collector under Section
462	462	26.04(b) [of this code].
463	463	(19) "Small taxing unit" means a taxing unit, other
464	464	than a school district, for which the total tax rate proposed for
465	465	the current tax year:
466	466	(A) is two cents or less per $100 of taxable
467	467	value; or
468	468	(B) would impose taxes of $20 million or less
469	469	when applied to the current total value for the taxing unit.
470	470	SECTION 24. The heading to Section 26.04, Tax Code, is
471	471	amended to read as follows:
472	472	Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
473	473	EQUIVALENT [EFFECTIVE] AND ROLLBACK TAX RATES.
474	474	SECTION 25. Section 26.04, Tax Code, is amended by amending
475	475	Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and
476	476	adding Subsections (c-1), (d-1), (d-2), (d-3), (e-2), (e-3), (e-4),
477	477	(e-5), (h-1), and (h-2) to read as follows:
478	478	(b) The assessor shall submit the appraisal roll for the
479	479	unit showing the total appraised, assessed, and taxable values of
480	480	all property and the total taxable value of new property to the
481	481	governing body of the unit by July 15 [August 1] or as soon
482	482	thereafter as practicable. By July 15 [August 1] or as soon
483	483	thereafter as practicable, the taxing unit's collector shall
484	484	certify [an estimate of] the anticipated collection rate as
485	485	calculated under Subsections (h), (h-1), and (h-2) for the current
486	486	year to the governing body. If the collector certified an
487	487	anticipated collection rate in the preceding year and the actual
488	488	collection rate in that year exceeded the anticipated rate, the
489	489	collector shall also certify the amount of debt taxes collected in
490	490	excess of the anticipated amount in the preceding year.
491	491	(c) After the assessor for the unit submits the appraisal
492	492	roll for the unit to the governing body of the unit as required by
493	493	Subsection (b), an [An] officer or employee designated by the
494	494	governing body shall calculate the equivalent [effective] tax rate
495	495	and the rollback tax rate for the unit, where:
496	496	(1) "Equivalent [Effective] tax rate" means a rate
497	497	expressed in dollars per $100 of taxable value calculated according
498	498	to the following formula:
499	499	EQUIVALENT [EFFECTIVE] TAX RATE = (LAST YEAR'S LEVY -
500	500	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
501	501	PROPERTY VALUE)
502	502	; and
503	503	(2) "Rollback tax rate" means a rate expressed in
504	504	dollars per $100 of taxable value calculated according to the
505	505	following applicable formula:
506	506	(A) for a small taxing unit:
507	507	ROLLBACK TAX RATE = (EQUIVALENT [EFFECTIVE]
508	508	MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
509	509	RATE
510	510	; or
511	511	(B) for a taxing unit other than a small taxing
512	512	unit:
513	513	ROLLBACK TAX RATE = (EQUIVALENT MAINTENANCE AND
514	514	OPERATIONS RATE x 1.04) + CURRENT DEBT RATE
515	515	(c-1) Notwithstanding any other provision of this section,
516	516	the governing body of a taxing unit other than a small taxing unit
517	517	may direct the designated officer or employee to calculate the
518	518	rollback tax rate of the unit in the manner provided for a small
519	519	taxing unit if any part of the unit is located in an area declared a
520	520	disaster area during the current tax year by the governor or by the
521	521	president of the United States.
522	522	(d) The equivalent [effective] tax rate for a county is the
523	523	sum of the equivalent [effective] tax rates calculated for each
524	524	type of tax the county levies and the rollback tax rate for a county
525	525	is the sum of the rollback tax rates calculated for each type of tax
526	526	the county levies.
527	527	(d-1) The designated officer or employee shall use the tax
528	528	rate calculation forms prescribed by the comptroller under Section
529	529	5.07 in calculating the equivalent tax rate and the rollback tax
530	530	rate.
531	531	(d-2) The designated officer or employee may not submit the
532	532	equivalent tax rate and the rollback tax rate to the governing body
533	533	of the taxing unit and the unit may not adopt a tax rate until the
534	534	designated officer or employee certifies on the tax rate
535	535	calculation forms that the designated officer or employee has
536	536	accurately calculated the tax rates and has used values that are the
537	537	same as the values shown in the unit's certified appraisal roll in
538	538	performing the calculations.
539	539	(d-3) As soon as practicable after the designated officer or
540	540	employee calculates the equivalent tax rate and the rollback tax
541	541	rate of the taxing unit, the designated officer or employee shall
542	542	submit the worksheets used in calculating the rates to the county
543	543	assessor-collector for each county in which all or part of the
544	544	territory of the unit is located.
545	545	(e) By July 22 [August 7] or as soon thereafter as
546	546	practicable, the designated officer or employee shall submit the
547	547	rates to the governing body. By July 27, the designated officer or
548	548	employee [He] shall deliver by mail to each property owner in the
549	549	unit, [or] publish in a newspaper, or post prominently on the home
550	550	page of the unit's Internet website, if applicable, in the form
551	551	prescribed by the comptroller:
552	552	(1) the equivalent [effective] tax rate, the rollback
553	553	tax rate, and an explanation of how they were calculated;
554	554	(2) the estimated amount of interest and sinking fund
555	555	balances and the estimated amount of maintenance and operation or
556	556	general fund balances remaining at the end of the current fiscal
557	557	year that are not encumbered with or by corresponding existing debt
558	558	obligation;
559	559	(3) a schedule of the unit's debt obligations showing:
560	560	(A) the amount of principal and interest that
561	561	will be paid to service the unit's debts in the next year from
562	562	property tax revenue, including payments of lawfully incurred
563	563	contractual obligations providing security for the payment of the
564	564	principal of and interest on bonds and other evidences of
565	565	indebtedness issued on behalf of the unit by another political
566	566	subdivision and, if the unit is created under Section 52, Article
567	567	III, or Section 59, Article XVI, Texas Constitution, payments on
568	568	debts that the unit anticipates to incur in the next calendar year;
569	569	(B) the amount by which taxes imposed for debt
570	570	are to be increased because of the unit's anticipated collection
571	571	rate; and
572	572	(C) the total of the amounts listed in Paragraphs
573	573	(A)-(B), less any amount collected in excess of the previous year's
574	574	anticipated collections certified as provided in Subsection (b);
575	575	(4) the amount of additional sales and use tax revenue
576	576	anticipated in calculations under Section 26.041;
577	577	(5) a statement that the adoption of a tax rate equal
578	578	to the equivalent [effective] tax rate would result in an increase
579	579	or decrease, as applicable, in the amount of taxes imposed by the
580	580	unit as compared to last year's levy, and the amount of the increase
581	581	or decrease;
582	582	(6) in the year that a taxing unit calculates an
583	583	adjustment under Subsection (i) or (j), a schedule that includes
584	584	the following elements:
585	585	(A) the name of the unit discontinuing the
586	586	department, function, or activity;
587	587	(B) the amount of property tax revenue spent by
588	588	the unit listed under Paragraph (A) to operate the discontinued
589	589	department, function, or activity in the 12 months preceding the
590	590	month in which the calculations required by this chapter are made;
591	591	and
592	592	(C) the name of the unit that operates a distinct
593	593	department, function, or activity in all or a majority of the
594	594	territory of a taxing unit that has discontinued operating the
595	595	distinct department, function, or activity; and
596	596	(7) in the year following the year in which a taxing
597	597	unit raised its rollback tax rate as required by Subsection (j), a
598	598	schedule that includes the following elements:
599	599	(A) the amount of property tax revenue spent by
600	600	the unit to operate the department, function, or activity for which
601	601	the taxing unit raised the rollback tax rate as required by
602	602	Subsection (j) for the 12 months preceding the month in which the
603	603	calculations required by this chapter are made; and
604	604	(B) the amount published by the unit in the
605	605	preceding tax year under Subdivision (6)(B).
606	606	(e-1) The tax rate certification requirements imposed by
607	607	Subsection (d-2) and the notice requirements imposed by Subsections
608	608	(e)(1)-(6) do not apply to a school district.
609	609	(e-2) By July 22 or as soon thereafter as practicable, the
610	610	tax rate officer of each appraisal district shall deliver by
611	611	regular mail or e-mail to each owner of property located in the
612	612	appraisal district a notice that the estimated amount of taxes to be
613	613	imposed on the owner's property by each taxing unit in which the
614	614	property is located may be found in the real-time tax rate database
615	615	maintained by the tax rate officer under Section 26.17. The notice
616	616	must include:
617	617	(1) the following statement:
618	618	"PROPOSED (tax year) PROPERTY TAX BILL INFORMATION
619	619	"Information concerning the (insert tax year) property taxes
620	620	on your property proposed by your local taxing units, together with
621	621	information about expressing your support for or opposition to the
622	622	proposed property taxes, may be found in the real-time tax rate
623	623	notice at the website listed below:
624	624	"(address of the Internet website at which the information
625	625	may be found)";
626	626	(2) a statement that the property owner may request
627	627	from the county assessor-collector contact information for the
628	628	assessor for each taxing unit in which the property is located, who
629	629	must provide the information described by this subsection to the
630	630	owner on request; and
631	631	(3) the address and telephone number of the county
632	632	assessor-collector.
633	633	(e-3) The heading of the statement described by Subsection
634	634	(e-2)(1) must be in bold, capital letters in typeset larger than
635	635	that used in the other provisions of the notice.
636	636	(e-4) The comptroller may adopt rules regarding the format
637	637	and delivery of the notice required by Subsection (e-2).
638	638	(e-5) The governing body of a taxing unit shall include as
639	639	an appendix to the unit's budget for a fiscal year the worksheets
640	640	used by the designated officer or employee of the unit to calculate
641	641	the equivalent tax rate and the rollback tax rate of the unit for
642	642	the tax year in which the fiscal year begins.
643	643	(f) If as a result of consolidation of taxing units a taxing
644	644	unit includes territory that was in two or more taxing units in the
645	645	preceding year, the amount of taxes imposed in each in the preceding
646	646	year is combined for purposes of calculating the equivalent
647	647	[effective] and rollback tax rates under this section.
648	648	(g) A person who owns taxable property is entitled to an
649	649	injunction prohibiting the taxing unit in which the property is
650	650	taxable from adopting a tax rate if the assessor or designated
651	651	officer or employee of the unit, the tax rate officer of the
652	652	applicable appraisal district, or the taxing unit, as applicable,
653	653	has not complied with the computation, [or] publication, or posting
654	654	requirements of this section or Section 26.16, 26.17, or 26.18 [and
655	655	the failure to comply was not in good faith].
656	656	(h-1) Notwithstanding Subsection (h), if the anticipated
657	657	collection rate of a taxing unit as calculated under that
658	658	subsection is lower than the lowest actual collection rate of the
659	659	taxing unit for any of the preceding three years, the anticipated
660	660	collection rate of the taxing unit for purposes of this section is
661	661	equal to the lowest actual collection rate of the taxing unit for
662	662	any of the preceding three years.
663	663	(h-2) The anticipated collection rate of a taxing unit for
664	664	purposes of this section is the rate calculated under Subsection
665	665	(h) as modified by Subsection (h-1), if applicable, regardless of
666	666	whether that rate exceeds 100 percent.
667	667	(i) This subsection applies to a taxing unit that has agreed
668	668	by written contract to transfer a distinct department, function, or
669	669	activity to another taxing unit and discontinues operating that
670	670	distinct department, function, or activity if the operation of that
671	671	department, function, or activity in all or a majority of the
672	672	territory of the taxing unit is continued by another existing
673	673	taxing unit or by a new taxing unit. The rollback tax rate of a
674	674	taxing unit to which this subsection applies in the first tax year
675	675	in which a budget is adopted that does not allocate revenue to the
676	676	discontinued department, function, or activity is calculated as
677	677	otherwise provided by this section, except that last year's levy
678	678	used to calculate the equivalent [effective] maintenance and
679	679	operations rate of the unit is reduced by the amount of maintenance
680	680	and operations tax revenue spent by the taxing unit to operate the
681	681	department, function, or activity for the 12 months preceding the
682	682	month in which the calculations required by this chapter are made
683	683	and in which the unit operated the discontinued department,
684	684	function, or activity. If the unit did not operate that department,
685	685	function, or activity for the full 12 months preceding the month in
686	686	which the calculations required by this chapter are made, the unit
687	687	shall reduce last year's levy used for calculating the equivalent
688	688	[effective] maintenance and operations rate of the unit by the
689	689	amount of the revenue spent in the last full fiscal year in which
690	690	the unit operated the discontinued department, function, or
691	691	activity.
692	692	(j) This subsection applies to a taxing unit that had agreed
693	693	by written contract to accept the transfer of a distinct
694	694	department, function, or activity from another taxing unit and
695	695	operates a distinct department, function, or activity if the
696	696	operation of a substantially similar department, function, or
697	697	activity in all or a majority of the territory of the taxing unit
698	698	has been discontinued by another taxing unit, including a dissolved
699	699	taxing unit. The rollback tax rate of a taxing unit to which this
700	700	subsection applies in the first tax year after the other taxing unit
701	701	discontinued the substantially similar department, function, or
702	702	activity in which a budget is adopted that allocates revenue to the
703	703	department, function, or activity is calculated as otherwise
704	704	provided by this section, except that last year's levy used to
705	705	calculate the equivalent [effective] maintenance and operations
706	706	rate of the unit is increased by the amount of maintenance and
707	707	operations tax revenue spent by the taxing unit that discontinued
708	708	operating the substantially similar department, function, or
709	709	activity to operate that department, function, or activity for the
710	710	12 months preceding the month in which the calculations required by
711	711	this chapter are made and in which the unit operated the
712	712	discontinued department, function, or activity. If the unit did
713	713	not operate the discontinued department, function, or activity for
714	714	the full 12 months preceding the month in which the calculations
715	715	required by this chapter are made, the unit may increase last year's
716	716	levy used to calculate the equivalent [effective] maintenance and
717	717	operations rate by an amount not to exceed the amount of property
718	718	tax revenue spent by the discontinuing unit to operate the
719	719	discontinued department, function, or activity in the last full
720	720	fiscal year in which the discontinuing unit operated the
721	721	department, function, or activity.
722	722	SECTION 26. Section 26.041, Tax Code, is amended by
723	723	amending Subsections (a), (b), (c), (e), (g), and (h) and adding
724	724	Subsection (c-1) to read as follows:
725	725	(a) In the first year in which an additional sales and use
726	726	tax is required to be collected, the equivalent [effective] tax
727	727	rate and rollback tax rate for the unit are calculated according to
728	728	the following formulas:
729	729	EQUIVALENT [EFFECTIVE] TAX RATE = [(LAST YEAR'S LEVY -
730	730	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
731	731	PROPERTY VALUE)] - SALES TAX GAIN RATE
732	732	and
733	733	ROLLBACK TAX RATE FOR SMALL TAXING UNIT = (EQUIVALENT
734	734	[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE x 1.08) +
735	735	CURRENT DEBT RATE - SALES TAX GAIN RATE
736	736	or
737	737	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
738	738	TAXING UNIT = (EQUIVALENT MAINTENANCE AND OPERATIONS
739	739	RATE x 1.04) + CURRENT DEBT RATE - SALES TAX GAIN RATE
740	740	where "sales tax gain rate" means a number expressed in dollars per
741	741	$100 of taxable value, calculated by dividing the revenue that will
742	742	be generated by the additional sales and use tax in the following
743	743	year as calculated under Subsection (d) [of this section] by the
744	744	current total value.
745	745	(b) Except as provided by Subsections (a) and (c) [of this
746	746	section], in a year in which a taxing unit imposes an additional
747	747	sales and use tax, the rollback tax rate for the unit is calculated
748	748	according to the following applicable formula, regardless of
749	749	whether the unit levied a property tax in the preceding year:
750	750	ROLLBACK TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S
751	751	MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / ([TOTAL]
752	752	CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + (CURRENT
753	753	DEBT RATE - SALES TAX REVENUE RATE)
754	754	or
755	755	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
756	756	TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
757	757	EXPENSE x 1.04) / (CURRENT TOTAL VALUE - NEW PROPERTY
758	758	VALUE)] + (CURRENT DEBT RATE - SALES TAX REVENUE RATE)
759	759	where "last year's maintenance and operations expense" means the
760	760	amount spent for maintenance and operations from property tax and
761	761	additional sales and use tax revenues in the preceding year, and
762	762	"sales tax revenue rate" means a number expressed in dollars per
763	763	$100 of taxable value, calculated by dividing the revenue that will
764	764	be generated by the additional sales and use tax in the current year
765	765	as calculated under Subsection (d) [of this section] by the current
766	766	total value.
767	767	(c) In a year in which a taxing unit that has been imposing
768	768	an additional sales and use tax ceases to impose an additional sales
769	769	and use tax, the equivalent [effective] tax rate and rollback tax
770	770	rate for the unit are calculated according to the following
771	771	formulas:
772	772	EQUIVALENT [EFFECTIVE] TAX RATE = [(LAST YEAR'S LEVY -
773	773	LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
774	774	PROPERTY VALUE)] + SALES TAX LOSS RATE
775	775	[and]
776	776	ROLLBACK TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S
777	777	MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / ([TOTAL]
778	778	CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + CURRENT
779	779	DEBT RATE
780	780	and
781	781	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
782	782	TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
783	783	EXPENSE x 1.04) / (CURRENT TOTAL VALUE - NEW PROPERTY
784	784	VALUE)] + CURRENT DEBT RATE
785	785	where "sales tax loss rate" means a number expressed in dollars per
786	786	$100 of taxable value, calculated by dividing the amount of sales
787	787	and use tax revenue generated in the last four quarters for which
788	788	the information is available by the current total value and "last
789	789	year's maintenance and operations expense" means the amount spent
790	790	for maintenance and operations from property tax and additional
791	791	sales and use tax revenues in the preceding year.
792	792	(c-1) Notwithstanding any other provision of this section,
793	793	the governing body of a taxing unit other than a small taxing unit
794	794	may direct the designated officer or employee to calculate the
795	795	rollback tax rate of the unit in the manner provided for a small
796	796	taxing unit if any part of the unit is located in an area declared a
797	797	disaster area during the current tax year by the governor or by the
798	798	president of the United States.
799	799	(e) If a city that imposes an additional sales and use tax
800	800	receives payments under the terms of a contract executed before
801	801	January 1, 1986, in which the city agrees not to annex certain
802	802	property or a certain area and the owners or lessees of the property
803	803	or of property in the area agree to pay at least annually to the city
804	804	an amount determined by reference to all or a percentage of the
805	805	property tax rate of the city and all or a part of the value of the
806	806	property subject to the agreement or included in the area subject to
807	807	the agreement, the governing body, by order adopted by a majority
808	808	vote of the governing body, may direct the designated officer or
809	809	employee to add to the equivalent [effective] and rollback tax
810	810	rates the amount that, when applied to the total taxable value
811	811	submitted to the governing body, would produce an amount of taxes
812	812	equal to the difference between the total amount of payments for the
813	813	tax year under contracts described by this subsection under the
814	814	rollback tax rate calculated under this section and the total
815	815	amount of payments for the tax year that would have been obligated
816	816	to the city if the city had not adopted an additional sales and use
817	817	tax.
818	818	(g) If the rate of the additional sales and use tax is
819	819	increased, the designated officer or employee shall make two
820	820	projections, in the manner provided by Subsection (d) [of this
821	821	section], of the revenue generated by the additional sales and use
822	822	tax in the following year. The first projection must take into
823	823	account the increase and the second projection must not take into
824	824	account the increase. The designated officer or employee shall
825	825	then subtract the amount of the result of the second projection from
826	826	the amount of the result of the first projection to determine the
827	827	revenue generated as a result of the increase in the additional
828	828	sales and use tax. In the first year in which an additional sales
829	829	and use tax is increased, the equivalent [effective] tax rate for
830	830	the unit is the equivalent [effective] tax rate before the increase
831	831	minus a number the numerator of which is the revenue generated as a
832	832	result of the increase in the additional sales and use tax, as
833	833	determined under this subsection, and the denominator of which is
834	834	the current total value minus the new property value.
835	835	(h) If the rate of the additional sales and use tax is
836	836	decreased, the designated officer or employee shall make two
837	837	projections, in the manner provided by Subsection (d) [of this
838	838	section], of the revenue generated by the additional sales and use
839	839	tax in the following year. The first projection must take into
840	840	account the decrease and the second projection must not take into
841	841	account the decrease. The designated officer or employee shall
842	842	then subtract the amount of the result of the first projection from
843	843	the amount of the result of the second projection to determine the
844	844	revenue lost as a result of the decrease in the additional sales and
845	845	use tax. In the first year in which an additional sales and use tax
846	846	is decreased, the equivalent [effective] tax rate for the unit is
847	847	the equivalent [effective] tax rate before the decrease plus a
848	848	number the numerator of which is the revenue lost as a result of the
849	849	decrease in the additional sales and use tax, as determined under
850	850	this subsection, and the denominator of which is the current total
851	851	value minus the new property value.
852	852	SECTION 27. The heading to Section 26.043, Tax Code, is
853	853	amended to read as follows:
854	854	Sec. 26.043. ROLLBACK AND EQUIVALENT [EFFECTIVE] TAX RATES
855	855	[RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
856	856	SECTION 28. Sections 26.043(a) and (b), Tax Code, are
857	857	amended to read as follows:
858	858	(a) In the tax year in which a city has set an election on
859	859	the question of whether to impose a local sales and use tax under
860	860	Subchapter H, Chapter 453, Transportation Code, the officer or
861	861	employee designated to make the calculations provided by Section
862	862	26.04 may not make those calculations until the outcome of the
863	863	election is determined. If the election is determined in favor of
864	864	the imposition of the tax, the representative shall subtract from
865	865	the city's rollback and equivalent [effective] tax rates the amount
866	866	that, if applied to the city's current total value, would impose an
867	867	amount equal to the amount of property taxes budgeted in the current
868	868	tax year to pay for expenses related to mass transit services.
869	869	(b) In a tax year to which this section applies, a reference
870	870	in this chapter to the city's equivalent [effective] or rollback
871	871	tax rate refers to that rate as adjusted under this section.
872	872	SECTION 29. The heading to Section 26.044, Tax Code, is
873	873	amended to read as follows:
874	874	Sec. 26.044. EQUIVALENT [EFFECTIVE] TAX RATE TO PAY FOR
875	875	STATE CRIMINAL JUSTICE MANDATE.
876	876	SECTION 30. Sections 26.044(a), (b), and (c), Tax Code, are
877	877	amended to read as follows:
878	878	(a) The first time that a county adopts a tax rate after
879	879	September 1, 1991, in which the state criminal justice mandate
880	880	applies to the county, the equivalent [effective] maintenance and
881	881	operation rate for the county is increased by the rate calculated
882	882	according to the following formula:
883	883	(State Criminal Justice Mandate) / (Current Total
884	884	Value - New Property Value)
885	885	(b) In the second and subsequent years that a county adopts
886	886	a tax rate, if the amount spent by the county for the state criminal
887	887	justice mandate increased over the previous year, the equivalent
888	888	[effective] maintenance and operation rate for the county is
889	889	increased by the rate calculated according to the following
890	890	formula:
891	891	(This Year's State Criminal Justice Mandate - Previous
892	892	Year's State Criminal Justice Mandate) / (Current
893	893	Total Value - New Property Value)
894	894	(c) The county shall include a notice of the increase in the
895	895	equivalent [effective] maintenance and operation rate provided by
896	896	this section, including a description and amount of the state
897	897	criminal justice mandate, in the information published under
898	898	Section 26.04(e) and Section 26.06(b) [of this code].
899	899	SECTION 31. Sections 26.0441(a), (b), and (c), Tax Code,
900	900	are amended to read as follows:
901	901	(a) In the first tax year in which a taxing unit adopts a tax
902	902	rate after January 1, 2000, and in which the enhanced minimum
903	903	eligibility standards for indigent health care established under
904	904	Section 61.006, Health and Safety Code, apply to the taxing unit,
905	905	the equivalent [effective] maintenance and operations rate for the
906	906	taxing unit is increased by the rate computed according to the
907	907	following formula:
908	908	Amount of Increase = Enhanced Indigent Health Care
909	909	Expenditures / (Current Total Value - New Property
910	910	Value)
911	911	(b) In each subsequent tax year, if the taxing unit's
912	912	enhanced indigent health care expenses exceed the amount of those
913	913	expenses for the preceding year, the equivalent [effective]
914	914	maintenance and operations rate for the taxing unit is increased by
915	915	the rate computed according to the following formula:
916	916	Amount of Increase = (Current Tax Year's Enhanced
917	917	Indigent Health Care Expenditures - Preceding Tax
918	918	Year's Indigent Health Care Expenditures) / (Current
919	919	Total Value - New Property Value)
920	920	(c) The taxing unit shall include a notice of the increase
921	921	in its equivalent [effective] maintenance and operations rate
922	922	provided by this section, including a brief description and the
923	923	amount of the enhanced indigent health care expenditures, in the
924	924	information published under Section 26.04(e) and, if applicable,
925	925	Section 26.06(b).
926	926	SECTION 32. Section 26.05, Tax Code, is amended by amending
927	927	Subsections (a), (b), (c), (d), (e), and (g) and adding Subsections
928	928	(d-1), (d-2), and (e-1) to read as follows:
929	929	(a) The governing body of each taxing unit[, before the
930	930	later of September 30 or the 60th day after the date the certified
931	931	appraisal roll is received by the taxing unit,] shall adopt a tax
932	932	rate for the current tax year and shall notify the assessor for the
933	933	unit of the rate adopted. The governing body must adopt a tax rate
934	934	before the later of September 30 or the 60th day after the date the
935	935	certified appraisal roll is received by the taxing unit, except
936	936	that the governing body must adopt a tax rate that exceeds the
937	937	rollback tax rate before August 15. The tax rate consists of two
938	938	components, each of which must be approved separately. The
939	939	components are:
940	940	(1) for a taxing unit other than a school district, the
941	941	rate that, if applied to the total taxable value, will impose the
942	942	total amount published under Section 26.04(e)(3)(C), less any
943	943	amount of additional sales and use tax revenue that will be used to
944	944	pay debt service, or, for a school district, the rate calculated
945	945	under Section 44.004(c)(5)(A)(ii)(b), Education Code; and
946	946	(2) the rate that, if applied to the total taxable
947	947	value, will impose the amount of taxes needed to fund maintenance
948	948	and operation expenditures of the unit for the next year.
949	949	(b) A taxing unit may not impose property taxes in any year
950	950	until the governing body has adopted a tax rate for that year, and
951	951	the annual tax rate must be set by ordinance, resolution, or order,
952	952	depending on the method prescribed by law for adoption of a law by
953	953	the governing body. The vote on the ordinance, resolution, or order
954	954	setting the tax rate must be separate from the vote adopting the
955	955	budget. For a taxing unit other than a school district, the vote on
956	956	the ordinance, resolution, or order setting a tax rate that exceeds
957	957	the equivalent [effective] tax rate must be a record vote, and at
958	958	least 60 percent of the members of the governing body must vote in
959	959	favor of the ordinance, resolution, or order. For a school
960	960	district, the vote on the ordinance, resolution, or order setting a
961	961	tax rate that exceeds the sum of the equivalent [effective]
962	962	maintenance and operations tax rate of the district as determined
963	963	under Section 26.08(i) and the district's current debt rate must be
964	964	a record vote, and at least 60 percent of the members of the
965	965	governing body must vote in favor of the ordinance, resolution, or
966	966	order. A motion to adopt an ordinance, resolution, or order setting
967	967	a tax rate that exceeds the equivalent [effective] tax rate must be
968	968	made in the following form: "I move that the property tax rate be
969	969	increased by the adoption of a tax rate of (specify tax rate), which
970	970	is effectively a (insert percentage by which the proposed tax rate
971	971	exceeds the equivalent [effective] tax rate) percent increase in
972	972	the tax rate." If the ordinance, resolution, or order sets a tax
973	973	rate that, if applied to the total taxable value, will impose an
974	974	amount of taxes to fund maintenance and operation expenditures of
975	975	the taxing unit that exceeds the amount of taxes imposed for that
976	976	purpose in the preceding year, the taxing unit must:
977	977	(1) include in the ordinance, resolution, or order in
978	978	type larger than the type used in any other portion of the document:
979	979	(A) the following statement: "THIS TAX RATE WILL
980	980	RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
981	981	TAX RATE."; and
982	982	(B) if the tax rate exceeds the equivalent
983	983	[effective] maintenance and operations rate, the following
984	984	statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
985	985	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE EQUIVALENT [EFFECTIVE]
986	986	MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE TAXES FOR
987	987	MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY
988	988	$(Insert amount)."; and
989	989	(2) include on the home page of the [any] Internet
990	990	website of [operated by] the unit:
991	991	(A) the following statement: "(Insert name of
992	992	unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE
993	993	AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
994	994	(B) if the tax rate exceeds the equivalent
995	995	[effective] maintenance and operations rate, the following
996	996	statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
997	997	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE EQUIVALENT [EFFECTIVE]
998	998	MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE TAXES FOR
999	999	MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY
1000	1000	$(Insert amount)."
1001	1001	(c) If the governing body of a taxing unit does not adopt a
1002	1002	tax rate before the date required by Subsection (a), the tax rate
1003	1003	for the taxing unit for that tax year is the lower of the equivalent
1004	1004	[effective] tax rate calculated for that tax year or the tax rate
1005	1005	adopted by the taxing unit for the preceding tax year. A tax rate
1006	1006	established by this subsection is treated as an adopted tax rate.
1007	1007	Before the fifth day after the establishment of a tax rate by this
1008	1008	subsection, the governing body of the taxing unit must ratify the
1009	1009	applicable tax rate in the manner required by Subsection (b).
1010	1010	(d) The governing body of a taxing unit other than a school
1011	1011	district may not adopt a tax rate that exceeds the lower of the
1012	1012	rollback tax rate or the equivalent [effective] tax rate calculated
1013	1013	as provided by this chapter until the governing body has held two
1014	1014	public hearings on the proposed tax rate and has otherwise complied
1015	1015	with Section 26.06 and Section 26.065. The governing body of a
1016	1016	taxing unit shall reduce a tax rate set by law or by vote of the
1017	1017	electorate to the lower of the rollback tax rate or the equivalent
1018	1018	[effective] tax rate and may not adopt a higher rate unless it first
1019	1019	complies with Section 26.06.
1020	1020	(d-1) The governing body of a taxing unit may not hold a
1021	1021	public hearing on a proposed tax rate or a public meeting to adopt a
1022	1022	tax rate until the 14th day after the date the officer or employee
1023	1023	designated by the governing body of the unit to calculate the
1024	1024	equivalent tax rate and the rollback tax rate for the unit complies
1025	1025	with Section 26.17.
1026	1026	(d-2) Notwithstanding Subsection (a), the governing body of
1027	1027	a taxing unit other than a school district may not adopt a tax rate
1028	1028	until:
1029	1029	(1) the tax rate officer of each appraisal district in
1030	1030	which the taxing unit participates has delivered the notice
1031	1031	required by Section 26.04(e-2);
1032	1032	(2) the designated officer or employee of the taxing
1033	1033	unit has:
1034	1034	(A) entered in the real-time tax rate database
1035	1035	maintained by the tax rate officer the information described by
1036	1036	Section 26.17(b) for the current tax year; and
1037	1037	(B) incorporated the completed tax rate
1038	1038	calculation forms prepared under Section 26.04(d-1) into the
1039	1039	real-time tax rate database maintained by the tax rate officer; and
1040	1040	(3) the taxing unit has posted the information
1041	1041	described by Section 26.18 on the Internet website used by the
1042	1042	taxing unit for that purpose.
1043	1043	(e) A person who owns taxable property is entitled to an
1044	1044	injunction restraining the collection of taxes by a taxing unit in
1045	1045	which the property is taxable if the taxing unit has not complied
1046	1046	with the requirements of this section or Section 26.04 [and the
1047	1047	failure to comply was not in good faith]. An action to enjoin the
1048	1048	collection of taxes must be filed not later than the 15th day after
1049	1049	the date the taxing unit adopts a tax rate. A property owner is not
1050	1050	required to pay the taxes imposed by a taxing unit on the owner's
1051	1051	property while an action filed by the property owner to enjoin the
1052	1052	collection of taxes imposed by the taxing unit on the owner's
1053	1053	property is pending. If the property owner pays the taxes and
1054	1054	subsequently prevails in the action, the property owner is entitled
1055	1055	to a refund of the taxes paid, together with reasonable attorney's
1056	1056	fees and court costs. The property owner is not required to apply
1057	1057	to the collector for the taxing unit to receive the refund [prior to
1058	1058	the date a taxing unit delivers substantially all of its tax bills].
1059	1059	(e-1) The governing body of a taxing unit that imposes an
1060	1060	additional sales and use tax may not adopt the component of the tax
1061	1061	rate of the unit described by Subsection (a)(1) of this section
1062	1062	until the chief financial officer or the auditor for the unit
1063	1063	submits to the governing body of the unit a written certification
1064	1064	that the amount of additional sales and use tax revenue that will be
1065	1065	used to pay debt service has been deducted from the total amount
1066	1066	published under Section 26.04(e)(3)(C) as required by Subsection
1067	1067	(a)(1) of this section. The comptroller shall adopt rules
1068	1068	governing the form of the certification required by this subsection
1069	1069	and the manner in which it is required to be submitted.
1070	1070	(g) Notwithstanding Subsection (a), the governing body of a
1071	1071	school district that elects to adopt a tax rate before the adoption
1072	1072	of a budget for the fiscal year that begins in the current tax year
1073	1073	may adopt a tax rate for the current tax year before receipt of the
1074	1074	certified appraisal roll for the school district if the chief
1075	1075	appraiser of the appraisal district in which the school district
1076	1076	participates has certified to the assessor for the school district
1077	1077	an estimate of the taxable value of property in the school district
1078	1078	as provided by Section 26.01(e). If a school district adopts a tax
1079	1079	rate under this subsection, the equivalent [effective] tax rate and
1080	1080	the rollback tax rate of the district shall be calculated based on
1081	1081	the certified estimate of taxable value.
1082	1082	SECTION 33. Sections 26.052(c) and (e), Tax Code, are
1083	1083	amended to read as follows:
1084	1084	(c) A taxing unit to which this section applies may provide
1085	1085	public notice of its proposed tax rate in one [either] of the
1086	1086	following methods not later than the seventh day before the date on
1087	1087	which the tax rate is adopted:
1088	1088	(1) mailing a notice of the proposed tax rate to each
1089	1089	owner of taxable property in the taxing unit; [or]
1090	1090	(2) publishing notice of the proposed tax rate in the
1091	1091	legal notices section of a newspaper having general circulation in
1092	1092	the taxing unit; or
1093	1093	(3) posting notice of the proposed tax rate
1094	1094	prominently on the home page of the Internet website maintained by
1095	1095	the taxing unit, if applicable.
1096	1096	(e) Public notice provided under Subsection (c) must
1097	1097	specify:
1098	1098	(1) the tax rate that the governing body proposes to
1099	1099	adopt;
1100	1100	(2) the date, time, and location of the meeting of the
1101	1101	governing body of the taxing unit at which the governing body will
1102	1102	consider adopting the proposed tax rate; and
1103	1103	(3) if the proposed tax rate for the taxing unit
1104	1104	exceeds the unit's equivalent [effective] tax rate calculated as
1105	1105	provided by Section 26.04, a statement substantially identical to
1106	1106	the following: "The proposed tax rate would increase total taxes in
1107	1107	(name of taxing unit) by (percentage by which the proposed tax rate
1108	1108	exceeds the equivalent [effective] tax rate)."
1109	1109	SECTION 34. Section 26.06, Tax Code, is amended by amending
1110	1110	Subsections (b), (c), (d), and (e) and adding Subsections (b-1),
1111	1111	(b-2), (b-3), (b-4), (b-5), (b-6), and (b-7) to read as follows:
1112	1112	(b) The notice of a public hearing may not be smaller than
1113	1113	one-quarter page of a standard-size or a tabloid-size newspaper,
1114	1114	and the headline on the notice must be in 24-point or larger type.
1115	1115	[The notice must contain a statement in the following form:
1116	1116	["NOTICE OF PUBLIC HEARING ON TAX INCREASE
1117	1117	["The (name of the taxing unit) will hold two public hearings
1118	1118	on a proposal to increase total tax revenues from properties on the
1119	1119	tax roll in the preceding tax year by (percentage by which proposed
1120	1120	tax rate exceeds lower of rollback tax rate or effective tax rate
1121	1121	calculated under this chapter) percent. Your individual taxes may
1122	1122	increase at a greater or lesser rate, or even decrease, depending on
1123	1123	the change in the taxable value of your property in relation to the
1124	1124	change in taxable value of all other property and the tax rate that
1125	1125	is adopted.
1126	1126	["The first public hearing will be held on (date and time) at
1127	1127	(meeting place).
1128	1128	["The second public hearing will be held on (date and time) at
1129	1129	(meeting place).
1130	1130	["(Names of all members of the governing body, showing how
1131	1131	each voted on the proposal to consider the tax increase or, if one
1132	1132	or more were absent, indicating the absences.)
1133	1133	["The average taxable value of a residence homestead in (name
1134	1134	of taxing unit) last year was $____ (average taxable value of a
1135	1135	residence homestead in the taxing unit for the preceding tax year,
1136	1136	disregarding residence homestead exemptions available only to
1137	1137	disabled persons or persons 65 years of age or older). Based on
1138	1138	last year's tax rate of $____ (preceding year's adopted tax rate)
1139	1139	per $100 of taxable value, the amount of taxes imposed last year on
1140	1140	the average home was $____ (tax on average taxable value of a
1141	1141	residence homestead in the taxing unit for the preceding tax year,
1142	1142	disregarding residence homestead exemptions available only to
1143	1143	disabled persons or persons 65 years of age or older).
1144	1144	["The average taxable value of a residence homestead in (name
1145	1145	of taxing unit) this year is $____ (average taxable value of a
1146	1146	residence homestead in the taxing unit for the current tax year,
1147	1147	disregarding residence homestead exemptions available only to
1148	1148	disabled persons or persons 65 years of age or older). If the
1149	1149	governing body adopts the effective tax rate for this year of $____
1150	1150	(effective tax rate) per $100 of taxable value, the amount of taxes
1151	1151	imposed this year on the average home would be $____ (tax on average
1152	1152	taxable value of a residence homestead in the taxing unit for the
1153	1153	current tax year, disregarding residence homestead exemptions
1154	1154	available only to disabled persons or persons 65 years of age or
1155	1155	older).
1156	1156	["If the governing body adopts the proposed tax rate of $____
1157	1157	(proposed tax rate) per $100 of taxable value, the amount of taxes
1158	1158	imposed this year on the average home would be $____ (tax on the
1159	1159	average taxable value of a residence in the taxing unit for the
1160	1160	current year disregarding residence homestead exemptions available
1161	1161	only to disabled persons or persons 65 years of age or older).
1162	1162	["Members of the public are encouraged to attend the hearings
1163	1163	and express their views."]
1164	1164	(b-1) This subsection and Subsections (b-2) and (b-3) apply
1165	1165	only to a small taxing unit. If the proposed tax rate exceeds the
1166	1166	equivalent tax rate and the rollback tax rate of the taxing unit,
1167	1167	the notice must contain a statement in the following form:
1168	1168	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1169	1169	"PROPOSED TAX RATE $__________per $100
1170	1170	"EQUIVALENT TAX RATE $__________per $100
1171	1171	"ROLLBACK TAX RATE $__________per $100
1172	1172	"The equivalent tax rate is the tax rate for the (current tax
1173	1173	year) tax year that will raise the same amount of property tax
1174	1174	revenue for (name of taxing unit) from the same properties in both
1175	1175	the (preceding tax year) tax year and the (current tax year) tax
1176	1176	year.
1177	1177	"The rollback tax rate is the highest tax rate that (name of
1178	1178	taxing unit) may adopt before the voters by petition may require
1179	1179	that an election be held to determine whether or not to reduce the
1180	1180	tax rate to the rollback tax rate.
1181	1181	"The proposed tax rate is greater than the equivalent tax
1182	1182	rate. This means that (name of taxing unit) is proposing to
1183	1183	increase property taxes for the (current tax year) tax year.
1184	1184	"A public hearing on the proposed tax rate will be held on
1185	1185	(date and time) at (meeting place).
1186	1186	"A second public hearing will be held on (date and time) at
1187	1187	(meeting place).
1188	1188	"The proposed tax rate is also greater than the rollback tax
1189	1189	rate. If (name of taxing unit) adopts the proposed tax rate, the
1190	1190	voters by petition may require that an election be held to determine
1191	1191	whether or not to reduce the tax rate to the rollback tax rate. The
1192	1192	requirements for a petition may be found in Sections 26.07 and
1193	1193	26.081, Tax Code.
1194	1194	"Your taxes owed under any of the tax rates mentioned above
1195	1195	can be calculated as follows:
1196	1196	"Property tax amount = tax rate x taxable value of your
1197	1197	property / 100
1198	1198	"(Names of all members of the governing body, showing how
1199	1199	each voted on the proposal to consider the tax increase or, if one
1200	1200	or more were absent, indicating the absences.)"
1201	1201	(b-2) If the proposed tax rate exceeds the equivalent tax
1202	1202	rate but does not exceed the rollback tax rate of the taxing unit,
1203	1203	the notice must contain a statement in the following form:
1204	1204	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1205	1205	"PROPOSED TAX RATE $__________per $100
1206	1206	"EQUIVALENT TAX RATE $__________per $100
1207	1207	"ROLLBACK TAX RATE $__________per $100
1208	1208	"The equivalent tax rate is the tax rate for the (current tax
1209	1209	year) tax year that will raise the same amount of property tax
1210	1210	revenue for (name of taxing unit) from the same properties in both
1211	1211	the (preceding tax year) tax year and the (current tax year) tax
1212	1212	year.
1213	1213	"The rollback tax rate is the highest tax rate that (name of
1214	1214	taxing unit) may adopt before the voters by petition may require
1215	1215	that an election be held to determine whether or not to reduce the
1216	1216	tax rate to the rollback tax rate.
1217	1217	"The proposed tax rate is greater than the equivalent tax
1218	1218	rate. This means that (name of taxing unit) is proposing to
1219	1219	increase property taxes for the (current tax year) tax year.
1220	1220	"A public hearing on the proposed tax rate will be held on
1221	1221	(date and time) at (meeting place).
1222	1222	"A second public hearing will be held on (date and time) at
1223	1223	(meeting place).
1224	1224	"The proposed tax rate is not greater than the rollback tax
1225	1225	rate. As a result, the voters may not petition for an election to be
1226	1226	held to determine whether or not to reduce the tax rate to the
1227	1227	rollback tax rate. However, you may express your support for or
1228	1228	opposition to the proposed tax rate by contacting the members of the
1229	1229	(name of governing body) of (name of taxing unit) at their offices
1230	1230	or by attending one of the public hearings mentioned above.
1231	1231	"Your taxes owed under any of the tax rates mentioned above
1232	1232	can be calculated as follows:
1233	1233	"Property tax amount = tax rate x taxable value of your
1234	1234	property / 100
1235	1235	"(Names of all members of the governing body, showing how
1236	1236	each voted on the proposal to consider the tax increase or, if one
1237	1237	or more were absent, indicating the absences.)"
1238	1238	(b-3) If the proposed tax rate does not exceed the
1239	1239	equivalent tax rate but exceeds the rollback tax rate of the taxing
1240	1240	unit, the notice must contain a statement in the following form:
1241	1241	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1242	1242	"PROPOSED TAX RATE $__________per $100
1243	1243	"EQUIVALENT TAX RATE $__________per $100
1244	1244	"ROLLBACK TAX RATE $__________per $100
1245	1245	"The equivalent tax rate is the tax rate for the (current tax
1246	1246	year) tax year that will raise the same amount of property tax
1247	1247	revenue for (name of taxing unit) from the same properties in both
1248	1248	the (preceding tax year) tax year and the (current tax year) tax
1249	1249	year.
1250	1250	"The rollback tax rate is the highest tax rate that (name of
1251	1251	taxing unit) may adopt before the voters by petition may require
1252	1252	that an election be held to determine whether or not to reduce the
1253	1253	tax rate to the rollback tax rate.
1254	1254	"The proposed tax rate is not greater than the equivalent tax
1255	1255	rate. This means that (name of taxing unit) is not proposing to
1256	1256	increase property taxes for the (current tax year) tax year.
1257	1257	"A public hearing on the proposed tax rate will be held on
1258	1258	(date and time) at (meeting place).
1259	1259	"A second public hearing will be held on (date and time) at
1260	1260	(meeting place).
1261	1261	"The proposed tax rate is greater than the rollback tax rate.
1262	1262	If (name of taxing unit) adopts the proposed tax rate, the voters by
1263	1263	petition may require that an election be held to determine whether
1264	1264	or not to reduce the tax rate to the rollback tax rate. The
1265	1265	requirements for a petition may be found in Sections 26.07 and
1266	1266	26.081, Tax Code.
1267	1267	"Your taxes owed under any of the tax rates mentioned above
1268	1268	can be calculated as follows:
1269	1269	"Property tax amount = tax rate x taxable value of your
1270	1270	property / 100
1271	1271	"(Names of all members of the governing body, showing how
1272	1272	each voted on the proposal to consider the tax increase or, if one
1273	1273	or more were absent, indicating the absences.)"
1274	1274	(b-4) This subsection and Subsections (b-5) and (b-6) apply
1275	1275	only to a taxing unit other than a small taxing unit. If the
1276	1276	proposed tax rate exceeds the equivalent tax rate and the rollback
1277	1277	tax rate of the taxing unit, the notice must contain a statement in
1278	1278	the following form:
1279	1279	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1280	1280	"PROPOSED TAX RATE $__________per $100
1281	1281	"EQUIVALENT TAX RATE $__________per $100
1282	1282	"ROLLBACK TAX RATE $__________per $100
1283	1283	"The equivalent tax rate is the tax rate for the (current tax
1284	1284	year) tax year that will raise the same amount of property tax
1285	1285	revenue for (name of taxing unit) from the same properties in both
1286	1286	the (preceding tax year) tax year and the (current tax year) tax
1287	1287	year.
1288	1288	"The rollback tax rate is the highest tax rate that (name of
1289	1289	taxing unit) may adopt without holding an election to ratify the
1290	1290	rate.
1291	1291	"The proposed tax rate is greater than the equivalent tax
1292	1292	rate. This means that (name of taxing unit) is proposing to
1293	1293	increase property taxes for the (current tax year) tax year.
1294	1294	"A public hearing on the proposed tax rate will be held on
1295	1295	(date and time) at (meeting place).
1296	1296	"A second public hearing will be held on (date and time) at
1297	1297	(meeting place).
1298	1298	"The proposed tax rate is also greater than the rollback tax
1299	1299	rate. If (name of taxing unit) adopts the proposed tax rate, (name
1300	1300	of taxing unit) is required to hold an election so that the voters
1301	1301	may accept or reject the proposed tax rate. If a majority of the
1302	1302	voters reject the proposed tax rate, the (name of taxing unit) will
1303	1303	be required to adopt a new tax rate that is not greater than the
1304	1304	rollback tax rate. The election will be held on (date of election).
1305	1305	You may contact the (name of office responsible for administering
1306	1306	the election) for information about voting locations. The hours of
1307	1307	voting on election day are (voting hours).
1308	1308	"Your taxes owed under any of the tax rates mentioned above
1309	1309	can be calculated as follows:
1310	1310	"Property tax amount = tax rate x taxable value of your
1311	1311	property / 100
1312	1312	"(Names of all members of the governing body, showing how
1313	1313	each voted on the proposal to consider the tax increase or, if one
1314	1314	or more were absent, indicating the absences.)"
1315	1315	(b-5) If the proposed tax rate exceeds the equivalent tax
1316	1316	rate but does not exceed the rollback tax rate of the taxing unit,
1317	1317	the notice must contain a statement in the following form:
1318	1318	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1319	1319	"PROPOSED TAX RATE $__________per $100
1320	1320	"EQUIVALENT TAX RATE $__________per $100
1321	1321	"ROLLBACK TAX RATE $__________per $100
1322	1322	"The equivalent tax rate is the tax rate for the (current tax
1323	1323	year) tax year that will raise the same amount of property tax
1324	1324	revenue for (name of taxing unit) from the same properties in both
1325	1325	the (preceding tax year) tax year and the (current tax year) tax
1326	1326	year.
1327	1327	"The rollback tax rate is the highest tax rate that (name of
1328	1328	taxing unit) may adopt without holding an election to ratify the
1329	1329	rate.
1330	1330	"The proposed tax rate is greater than the equivalent tax
1331	1331	rate. This means that (name of taxing unit) is proposing to
1332	1332	increase property taxes for the (current tax year) tax year.
1333	1333	"A public hearing on the proposed tax rate will be held on
1334	1334	(date and time) at (meeting place).
1335	1335	"A second public hearing will be held on (date and time) at
1336	1336	(meeting place).
1337	1337	"The proposed tax rate is not greater than the rollback tax
1338	1338	rate. As a result, (name of taxing unit) is not required to hold an
1339	1339	election at which voters may accept or reject the proposed tax rate.
1340	1340	However, you may express your support for or opposition to the
1341	1341	proposed tax rate by contacting the members of the (name of
1342	1342	governing body) of (name of taxing unit) at their offices or by
1343	1343	attending one of the public hearings mentioned above.
1344	1344	"Your taxes owed under any of the tax rates mentioned above
1345	1345	can be calculated as follows:
1346	1346	"Property tax amount = tax rate x taxable value of your
1347	1347	property / 100
1348	1348	"(Names of all members of the governing body, showing how
1349	1349	each voted on the proposal to consider the tax increase or, if one
1350	1350	or more were absent, indicating the absences.)"
1351	1351	(b-6) If the proposed tax rate does not exceed the
1352	1352	equivalent tax rate but exceeds the rollback tax rate of the taxing
1353	1353	unit, the notice must contain a statement in the following form:
1354	1354	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1355	1355	"PROPOSED TAX RATE $__________per $100
1356	1356	"EQUIVALENT TAX RATE $__________per $100
1357	1357	"ROLLBACK TAX RATE $__________per $100
1358	1358	"The equivalent tax rate is the tax rate for the (current tax
1359	1359	year) tax year that will raise the same amount of property tax
1360	1360	revenue for (name of taxing unit) from the same properties in both
1361	1361	the (preceding tax year) tax year and the (current tax year) tax
1362	1362	year.
1363	1363	"The rollback tax rate is the highest tax rate that (name of
1364	1364	taxing unit) may adopt without holding an election to ratify the
1365	1365	rate.
1366	1366	"The proposed tax rate is not greater than the equivalent tax
1367	1367	rate. This means that (name of taxing unit) is not proposing to
1368	1368	increase property taxes for the (current tax year) tax year.
1369	1369	"A public hearing on the proposed tax rate will be held on
1370	1370	(date and time) at (meeting place).
1371	1371	"A second public hearing will be held on (date and time) at
1372	1372	(meeting place).
1373	1373	"The proposed tax rate is greater than the rollback tax rate.
1374	1374	If (name of taxing unit) adopts the proposed tax rate, (name of
1375	1375	taxing unit) is required to hold an election so that the voters may
1376	1376	accept or reject the proposed tax rate. If a majority of the voters
1377	1377	reject the proposed tax rate, the (name of taxing unit) will be
1378	1378	required to adopt a new tax rate that is not greater than the
1379	1379	rollback tax rate. The election will be held on (date of election).
1380	1380	You may contact the (name of office responsible for administering
1381	1381	the election) for information about voting locations. The hours of
1382	1382	voting on election day are (voting hours).
1383	1383	"Your taxes owed under any of the tax rates mentioned above
1384	1384	can be calculated as follows:
1385	1385	"Property tax amount = tax rate x taxable value of your
1386	1386	property / 100
1387	1387	"(Names of all members of the governing body, showing how
1388	1388	each voted on the proposal to consider the tax increase or, if one
1389	1389	or more were absent, indicating the absences.)"
1390	1390	(b-7) In addition to including the information described by
1391	1391	Subsection (b-1), (b-2), (b-3), (b-4), (b-5), or (b-6), as
1392	1392	applicable, the notice must include the information described by
1393	1393	Section 26.062.
1394	1394	(c) The notice of a public hearing under this section may be
1395	1395	delivered by mail to each property owner in the unit, [or may be]
1396	1396	published in a newspaper, or posted prominently on the home page of
1397	1397	the Internet website of the unit. If the notice is published in a
1398	1398	newspaper, it may not be in the part of the paper in which legal
1399	1399	notices and classified advertisements appear. If the taxing unit
1400	1400	posts the notice on [operates] an Internet website operated by the
1401	1401	unit, the notice must be posted on the website from the date the
1402	1402	notice is first posted [published] until the second public hearing
1403	1403	is concluded.
1404	1404	(d) At the public hearings the governing body shall announce
1405	1405	the date, time, and place of the meeting at which it will vote on the
1406	1406	proposed tax rate. After each hearing the governing body shall give
1407	1407	notice of the meeting at which it will vote on the proposed tax rate
1408	1408	and the notice shall be in the same form as prescribed by
1409	1409	Subsections (b) and (c), except that it must state the following:
1410	1410	"NOTICE OF TAX REVENUE INCREASE
1411	1411	"The (name of the taxing unit) conducted public hearings on
1412	1412	(date of first hearing) and (date of second hearing) on a proposal
1413	1413	to increase the total tax revenues of the (name of the taxing unit)
1414	1414	from properties on the tax roll in the preceding year by (percentage
1415	1415	by which proposed tax rate exceeds lower of rollback tax rate or
1416	1416	equivalent [effective] tax rate calculated under this chapter)
1417	1417	percent.
1418	1418	"The total tax revenue proposed to be raised last year at last
1419	1419	year's tax rate of (insert tax rate for the preceding year) for each
1420	1420	$100 of taxable value was (insert total amount of taxes imposed in
1421	1421	the preceding year).
1422	1422	"The total tax revenue proposed to be raised this year at the
1423	1423	proposed tax rate of (insert proposed tax rate) for each $100 of
1424	1424	taxable value, excluding tax revenue to be raised from new property
1425	1425	added to the tax roll this year, is (insert amount computed by
1426	1426	multiplying proposed tax rate by the difference between current
1427	1427	total value and new property value).
1428	1428	"The total tax revenue proposed to be raised this year at the
1429	1429	proposed tax rate of (insert proposed tax rate) for each $100 of
1430	1430	taxable value, including tax revenue to be raised from new property
1431	1431	added to the tax roll this year, is (insert amount computed by
1432	1432	multiplying proposed tax rate by current total value).
1433	1433	"The (governing body of the taxing unit) is scheduled to vote
1434	1434	on the tax rate that will result in that tax increase at a public
1435	1435	meeting to be held on (date of meeting) at (location of meeting,
1436	1436	including mailing address) at (time of meeting).
1437	1437	"The (governing body of the taxing unit) proposes to use the
1438	1438	increase in total tax revenue for the purpose of (description of
1439	1439	purpose of increase)."
1440	1440	(e) The meeting to vote on the tax increase may not be
1441	1441	earlier than the third day or later than the seventh [14th] day
1442	1442	after the date of the second public hearing. The meeting must be
1443	1443	held inside the boundaries of the taxing unit in a publicly owned
1444	1444	building or, if a suitable publicly owned building is not
1445	1445	available, in a suitable building to which the public normally has
1446	1446	access. If the governing body does not adopt a tax rate that
1447	1447	exceeds the lower of the rollback tax rate or the equivalent
1448	1448	[effective] tax rate by the seventh [14th] day, it must give a new
1449	1449	notice under Subsection (d) before it may adopt a rate that exceeds
1450	1450	the lower of the rollback tax rate or the equivalent [effective] tax
1451	1451	rate.
1452	1452	SECTION 35. Chapter 26, Tax Code, is amended by adding
1453	1453	Sections 26.061 and 26.062 to read as follows:
1454	1454	Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE
1455	1455	THAT DOES NOT EXCEED LOWER OF EQUIVALENT OR ROLLBACK TAX RATE. (a)
1456	1456	This section applies only to the governing body of a taxing unit
1457	1457	other than a school district that proposes to adopt a tax rate that
1458	1458	does not exceed the lower of the equivalent tax rate or the rollback
1459	1459	tax rate calculated as provided by this chapter.
1460	1460	(b) The notice of the meeting at which the governing body of
1461	1461	the taxing unit will vote on the proposed tax rate must contain a
1462	1462	statement in the following form:
1463	1463	"NOTICE OF MEETING TO VOTE ON TAX RATE
1464	1464	"PROPOSED TAX RATE $__________per $100
1465	1465	"EQUIVALENT TAX RATE $__________per $100
1466	1466	"ROLLBACK TAX RATE $__________per $100
1467	1467	"The equivalent tax rate is the tax rate for the (current tax
1468	1468	year) tax year that will raise the same amount of property tax
1469	1469	revenue for (name of taxing unit) from the same properties in both
1470	1470	the (preceding tax year) tax year and the (current tax year) tax
1471	1471	year.
1472	1472	"The rollback tax rate is the highest tax rate that (name of
1473	1473	taxing unit) may adopt (insert "before the voters are entitled to
1474	1474	petition for an election to limit the rate that may be approved to
1475	1475	the rollback tax rate" if Section 26.07 applies or "without holding
1476	1476	an election to ratify the rate" if Section 26.08 applies).
1477	1477	"The proposed tax rate is not greater than the equivalent tax
1478	1478	rate. This means that (name of taxing unit) is not proposing to
1479	1479	increase property taxes for the (current tax year) tax year.
1480	1480	"A public meeting to vote on the proposed tax rate will be
1481	1481	held on (date and time) at (meeting place).
1482	1482	"The proposed tax rate is also not greater than the rollback
1483	1483	tax rate. As a result, (insert "the voters are not entitled to
1484	1484	petition for an election to limit the rate that may be approved to
1485	1485	the rollback tax rate" if Section 26.07 applies or "(name of taxing
1486	1486	unit) is not required to hold an election to ratify the rate" if
1487	1487	Section 26.08 applies). However, you may express your support for
1488	1488	or opposition to the proposed tax rate by contacting the members of
1489	1489	the (name of governing body) of (name of taxing unit) at their
1490	1490	offices or by attending the public meeting mentioned above.
1491	1491	"Your taxes owed under any of the above rates can be
1492	1492	calculated as follows:
1493	1493	"Property tax amount = tax rate x taxable value of your
1494	1494	property / 100
1495	1495	"(Names of all members of the governing body, showing how
1496	1496	each voted on the proposed tax rate or, if one or more were absent,
1497	1497	indicating the absences.)"
1498	1498	(c) In addition to including the information described by
1499	1499	Subsection (b), the notice must include the information described
1500	1500	by Section 26.062.
1501	1501	Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX
1502	1502	RATE NOTICE. (a) In addition to the information described by
1503	1503	Section 26.06(b-1), (b-2), (b-3), (b-4), (b-5), or (b-6) or 26.061,
1504	1504	as applicable, a notice required by that provision must include at
1505	1505	the end of the notice:
1506	1506	(1) a statement in the following form:
1507	1507	"The following table compares the taxes imposed on the
1508	1508	average residence homestead by (name of taxing unit) last year to
1509	1509	the taxes proposed to be imposed on the average residence homestead
1510	1510	by (name of taxing unit) this year:";
1511	1511	(2) a table in the form required by this section
1512	1512	following the statement described by Subdivision (1); and
1513	1513	(3) a statement in the following form following the
1514	1514	table:
1515	1515	(A) if the tax assessor for the taxing unit
1516	1516	maintains an Internet website: "For assistance with tax
1517	1517	calculations, please contact the tax assessor for (name of taxing
1518	1518	unit) at (telephone number) or (e-mail address), or visit (Internet
1519	1519	website address) for more information."; or
1520	1520	(B) if the tax assessor for the taxing unit does
1521	1521	not maintain an Internet website: "For assistance with tax
1522	1522	calculations, please contact the tax assessor for (name of taxing
1523	1523	unit) at (telephone number) or (e-mail address)."
1524	1524	(b) The table must contain five rows and four columns.
1525	1525	(c) The first row must appear as follows:
1526	1526	(1) the first column of the first row must be left
1527	1527	blank;
1528	1528	(2) the second column of the first row must state the
1529	1529	year corresponding to the preceding tax year;
1530	1530	(3) the third column of the first row must state the
1531	1531	year corresponding to the current tax year; and
1532	1532	(4) the fourth column of the first row must be entitled
1533	1533	"Change".
1534	1534	(d) The second row must appear as follows:
1535	1535	(1) the first column of the second row must be entitled
1536	1536	"Total tax rate (per $100 of value)";
1537	1537	(2) the second column of the second row must state the
1538	1538	adopted tax rate for the preceding tax year;
1539	1539	(3) the third column of the second row must state the
1540	1540	proposed tax rate for the current tax year; and
1541	1541	(4) the fourth column of the second row must state the
1542	1542	nominal and percentage difference between the adopted tax rate for
1543	1543	the preceding tax year and the proposed tax rate for the current tax
1544	1544	year as follows: "(increase or decrease, as applicable) of
1545	1545	(nominal difference between tax rate stated in second column of
1546	1546	second row and tax rate stated in third column of second row) per
1547	1547	$100, or (percentage difference between tax rate stated in second
1548	1548	column of second row and tax rate stated in third column of second
1549	1549	row)%".
1550	1550	(e) The third row must appear as follows:
1551	1551	(1) the first column of the third row must be entitled
1552	1552	"Average homestead taxable value";
1553	1553	(2) the second column of the third row must state the
1554	1554	average taxable value of a residence homestead in the taxing unit
1555	1555	for the preceding tax year;
1556	1556	(3) the third column of the third row must state the
1557	1557	average taxable value of a residence homestead in the taxing unit
1558	1558	for the current tax year; and
1559	1559	(4) the fourth column of the third row must state the
1560	1560	percentage difference between the average taxable value of a
1561	1561	residence homestead in the taxing unit for the preceding tax year
1562	1562	and the average taxable value of a residence homestead in the taxing
1563	1563	unit for the current tax year as follows: "(increase or decrease,
1564	1564	as applicable) of (percentage difference between amount stated in
1565	1565	second column of third row and amount stated in third column of
1566	1566	third row)%".
1567	1567	(f) The fourth row must appear as follows:
1568	1568	(1) the first column of the fourth row must be entitled
1569	1569	"Tax on average homestead";
1570	1570	(2) the second column of the fourth row must state the
1571	1571	amount of taxes imposed by the taxing unit in the preceding tax year
1572	1572	on a residence homestead with a taxable value equal to the average
1573	1573	taxable value of a residence homestead in the taxing unit in the
1574	1574	preceding tax year;
1575	1575	(3) the third column of the fourth row must state the
1576	1576	amount of taxes that would be imposed by the taxing unit in the
1577	1577	current tax year on a residence homestead with a taxable value equal
1578	1578	to the average taxable value of a residence homestead in the taxing
1579	1579	unit in the current tax year if the taxing unit adopted the proposed
1580	1580	tax rate; and
1581	1581	(4) the fourth column of the fourth row must state the
1582	1582	nominal and percentage difference between the amount of taxes
1583	1583	imposed by the taxing unit in the preceding tax year on a residence
1584	1584	homestead with a taxable value equal to the average taxable value of
1585	1585	a residence homestead in the taxing unit in the preceding tax year
1586	1586	and the amount of taxes that would be imposed by the taxing unit in
1587	1587	the current tax year on a residence homestead with a taxable value
1588	1588	equal to the average taxable value of a residence homestead in the
1589	1589	taxing unit in the current tax year if the taxing unit adopted the
1590	1590	proposed tax rate, as follows: "(increase or decrease, as
1591	1591	applicable) of (nominal difference between amount stated in second
1592	1592	column of fourth row and amount stated in third column of fourth
1593	1593	row), or (percentage difference between amount stated in second
1594	1594	column of fourth row and amount stated in third column of fourth
1595	1595	row)%".
1596	1596	(g) The fifth row must appear as follows:
1597	1597	(1) the first column of the fifth row must be entitled
1598	1598	"Total tax levy on all properties";
1599	1599	(2) the second column of the fifth row must state the
1600	1600	amount equal to last year's levy;
1601	1601	(3) the third column of the fifth row must state the
1602	1602	amount computed by multiplying the proposed tax rate by the current
1603	1603	total value and dividing the product by 100; and
1604	1604	(4) the fourth column of the fifth row must state the
1605	1605	nominal and percentage difference between the total amount of taxes
1606	1606	imposed by the taxing unit in the preceding tax year and the amount
1607	1607	that would be imposed by the taxing unit in the current tax year if
1608	1608	the taxing unit adopted the proposed tax rate, as follows:
1609	1609	"(increase or decrease, as applicable) of (nominal difference
1610	1610	between amount stated in second column of fifth row and amount
1611	1611	stated in third column of fifth row), or (percentage difference
1612	1612	between amount stated in second column of fifth row and amount
1613	1613	stated in third column of fifth row)%".
1614	1614	(h) In calculating the average taxable value of a residence
1615	1615	homestead in the taxing unit for the preceding tax year and the
1616	1616	current tax year for purposes of Subsections (e) and (f), any
1617	1617	residence homestead exemption available only to disabled persons,
1618	1618	persons 65 years of age or older, or their surviving spouses must be
1619	1619	disregarded.
1620	1620	SECTION 36. Section 26.065(b), Tax Code, is amended to read
1621	1621	as follows:
1622	1622	(b) The [If the] taxing unit [owns, operates, or controls an
1623	1623	Internet website, the unit] shall post notice of the public hearing
1624	1624	prominently on the home page of the Internet website of the unit
1625	1625	continuously for at least seven days immediately before the public
1626	1626	hearing on the proposed tax rate increase and at least seven days
1627	1627	immediately before the date of the vote proposing the increase in
1628	1628	the tax rate.
1629	1629	SECTION 37. The heading to Section 26.07, Tax Code, is
1630	1630	amended to read as follows:
1631	1631	Sec. 26.07. ELECTION TO REDUCE TAX RATE OF SMALL TAXING UNIT
1632	1632	[REPEAL INCREASE].
1633	1633	SECTION 38. Sections 26.07(a) and (b), Tax Code, are
1634	1634	amended to read as follows:
1635	1635	(a) If the governing body of a small taxing unit [other than
1636	1636	a school district] adopts a tax rate that exceeds the taxing unit's
1637	1637	rollback tax rate calculated as provided by this chapter, the
1638	1638	qualified voters of the taxing unit by petition may require that an
1639	1639	election be held to determine whether or not to reduce the tax rate
1640	1640	adopted for the current year to the rollback tax rate calculated as
1641	1641	provided by this chapter.
1642	1642	(b) A petition is valid only if:
1643	1643	(1) it states that it is intended to require an
1644	1644	election in the taxing unit on the question of reducing the tax rate
1645	1645	for the current year;
1646	1646	(2) it is signed by a number of registered voters of
1647	1647	the taxing unit equal to at least 10[:
1648	1648	[(A) seven] percent of the number of registered
1649	1649	voters of the taxing unit who voted in [according to] the most
1650	1650	recent gubernatorial election [list of registered voters if the tax
1651	1651	rate adopted for the current tax year would impose taxes for
1652	1652	maintenance and operations in an amount of at least $5 million; or
1653	1653	[(B) 10 percent of the number of registered
1654	1654	voters of the taxing unit according to the most recent official list
1655	1655	of registered voters if the tax rate adopted for the current tax
1656	1656	year would impose taxes for maintenance and operations in an amount
1657	1657	of less than $5 million]; and
1658	1658	(3) it is submitted to the governing body on or before
1659	1659	the 90th day after the date on which the governing body adopted the
1660	1660	tax rate for the current year.
1661	1661	SECTION 39. The heading to Section 26.08, Tax Code, is
1662	1662	amended to read as follows:
1663	1663	Sec. 26.08. ELECTION TO APPROVE TAX RATE OF TAXING UNIT
1664	1664	OTHER THAN SMALL TAXING UNIT [RATIFY SCHOOL TAXES].
1665	1665	SECTION 40. Section 26.08, Tax Code, is amended by amending
1666	1666	Subsections (a), (b), (d), (d-1), (d-2), (e), (g), (h), (n), and (p)
1667	1667	and adding Subsection (r) to read as follows:
1668	1668	(a) If the governing body of a taxing unit other than a small
1669	1669	taxing unit [school district] adopts a tax rate that exceeds the
1670	1670	taxing unit's [district's] rollback tax rate, the registered voters
1671	1671	of the taxing unit [district] at an election held for that purpose
1672	1672	must determine whether to approve the adopted tax rate. When
1673	1673	increased expenditure of money by a taxing unit [school district]
1674	1674	is necessary to respond to a disaster, including a tornado,
1675	1675	hurricane, flood, or other calamity, but not including a drought,
1676	1676	that has impacted the taxing unit [a school district] and the
1677	1677	governor has requested federal disaster assistance for the area in
1678	1678	which the taxing unit [school district] is located, an election is
1679	1679	not required under this section to approve the tax rate adopted by
1680	1680	the governing body for the year following the year in which the
1681	1681	disaster occurs.
1682	1682	(b) The governing body shall order that the election be held
1683	1683	in the taxing unit [school district] on the uniform election date
1684	1684	prescribed by [a date not less than 30 or more than 90 days after the
1685	1685	day on which it adopted the tax rate.] Section 41.001, Election
1686	1686	Code, that occurs in November of the applicable tax year. The order
1687	1687	calling the election may not be issued later than August 15 [does
1688	1688	not apply to the election unless a date specified by that section
1689	1689	falls within the time permitted by this section]. At the election,
1690	1690	the ballots shall be prepared to permit voting for or against the
1691	1691	proposition: "Approving the ad valorem tax rate of $_____ per $100
1692	1692	valuation in (name of taxing unit [school district]) for the
1693	1693	current year, a rate that is $_____ higher per $100 valuation than
1694	1694	the [school district] rollback tax rate of (name of taxing unit),
1695	1695	for the purpose of (description of purpose of increase)." The
1696	1696	ballot proposition must include the adopted tax rate and the
1697	1697	difference between that rate and the rollback tax rate in the
1698	1698	appropriate places.
1699	1699	(d) If the proposition is not approved as provided by
1700	1700	Subsection (c), the governing body may not adopt a tax rate for the
1701	1701	taxing unit [school district] for the current year that exceeds the
1702	1702	taxing unit's [school district's] rollback tax rate.
1703	1703	(d-1) If, after tax bills for the taxing unit [school
1704	1704	district] have been mailed, a proposition to approve the taxing
1705	1705	unit's [school district's] adopted tax rate is not approved by the
1706	1706	voters of the taxing unit [district] at an election held under this
1707	1707	section, on subsequent adoption of a new tax rate by the governing
1708	1708	body of the taxing unit [district], the assessor for the taxing unit
1709	1709	[school] shall prepare and mail corrected tax bills. The assessor
1710	1710	shall include with each bill a brief explanation of the reason for
1711	1711	and effect of the corrected bill. The date on which the taxes
1712	1712	become delinquent for the year is extended by a number of days equal
1713	1713	to the number of days between the date the first tax bills were sent
1714	1714	and the date the corrected tax bills were sent.
1715	1715	(d-2) If a property owner pays taxes calculated using the
1716	1716	originally adopted tax rate of the taxing unit [school district]
1717	1717	and the proposition to approve the adopted tax rate is not approved
1718	1718	by the voters, the taxing unit [school district] shall refund the
1719	1719	difference between the amount of taxes paid and the amount due under
1720	1720	the subsequently adopted rate if the difference between the amount
1721	1721	of taxes paid and the amount due under the subsequent rate is $1 or
1722	1722	more. If the difference between the amount of taxes paid and the
1723	1723	amount due under the subsequent rate is less than $1, the taxing
1724	1724	unit [school district] shall refund the difference on request of
1725	1725	the taxpayer. An application for a refund of less than $1 must be
1726	1726	made within 90 days after the date the refund becomes due or the
1727	1727	taxpayer forfeits the right to the refund.
1728	1728	(e) For purposes of this section, local tax funds dedicated
1729	1729	to a junior college district under Section 45.105(e), Education
1730	1730	Code, shall be eliminated from the calculation of the tax rate
1731	1731	adopted by the governing body of a [the] school district. However,
1732	1732	the funds dedicated to the junior college district are subject to
1733	1733	Section 26.085.
1734	1734	(g) In a school district that received distributions from an
1735	1735	equalization tax imposed under former Chapter 18, Education Code,
1736	1736	the equivalent tax [effective] rate of that tax as of the date of
1737	1737	the county unit system's abolition is added to the district's
1738	1738	rollback tax rate.
1739	1739	(h) For purposes of this section, increases in taxable
1740	1740	values and tax levies occurring within a reinvestment zone under
1741	1741	Chapter 311 (Tax Increment Financing Act), in which a school [the]
1742	1742	district is a participant, shall be eliminated from the calculation
1743	1743	of the tax rate adopted by the governing body of the school
1744	1744	district.
1745	1745	(n) For purposes of this section, the rollback tax rate of a
1746	1746	school district whose maintenance and operations tax rate for the
1747	1747	2005 tax year was $1.50 or less per $100 of taxable value is:
1748	1748	(1) for the 2006 tax year, the sum of the rate that is
1749	1749	equal to 88.67 percent of the maintenance and operations tax rate
1750	1750	adopted by the district for the 2005 tax year, the rate of $0.04 per
1751	1751	$100 of taxable value, and the district's current debt rate; and
1752	1752	(2) for the 2007 and subsequent tax years, the lesser
1753	1753	of the following:
1754	1754	(A) the sum of the following:
1755	1755	(i) the rate per $100 of taxable value that
1756	1756	is equal to the product of the state compression percentage, as
1757	1757	determined under Section 42.2516, Education Code, for the current
1758	1758	year and $1.50;
1759	1759	(ii) the rate of $0.04 per $100 of taxable
1760	1760	value;
1761	1761	(iii) the rate that is equal to the sum of
1762	1762	the differences for the 2006 and each subsequent tax year between
1763	1763	the adopted tax rate of the district for that year if the rate was
1764	1764	approved at an election under this section and the rollback tax rate
1765	1765	of the district for that year; and
1766	1766	(iv) the district's current debt rate; or
1767	1767	(B) the sum of the following:
1768	1768	(i) the equivalent [effective] maintenance
1769	1769	and operations tax rate of the district as computed under
1770	1770	Subsection (i) [or (k), as applicable];
1771	1771	(ii) the rate per $100 of taxable value that
1772	1772	is equal to the product of the state compression percentage, as
1773	1773	determined under Section 42.2516, Education Code, for the current
1774	1774	year and $0.06; and
1775	1775	(iii) the district's current debt rate.
1776	1776	(p) Notwithstanding Subsections (i), (n), and (o), if for
1777	1777	the preceding tax year a school district adopted a maintenance and
1778	1778	operations tax rate that was less than the district's equivalent
1779	1779	[effective] maintenance and operations tax rate for that preceding
1780	1780	tax year, the rollback tax rate of the district for the current tax
1781	1781	year is calculated as if the district adopted a maintenance and
1782	1782	operations tax rate for the preceding tax year that was equal to the
1783	1783	district's equivalent [effective] maintenance and operations tax
1784	1784	rate for that preceding tax year.
1785	1785	(r) Except as otherwise expressly provided by law, this
1786	1786	section does not apply to a tax imposed by a taxing unit if a
1787	1787	provision of an uncodified local or special law enacted by the 85th
1788	1788	Legislature, Regular Session, 2017, or by an earlier legislature
1789	1789	provides that former Section 26.07 does not apply to a tax imposed
1790	1790	by the taxing unit.
1791	1791	SECTION 41. Section 26.08(i), Tax Code, as effective
1792	1792	September 1, 2017, is amended to read as follows:
1793	1793	(i) For purposes of this section, the equivalent
1794	1794	[effective] maintenance and operations tax rate of a school
1795	1795	district is the tax rate that, applied to the current total value
1796	1796	for the district, would impose taxes in an amount that, when added
1797	1797	to state funds that would be distributed to the district under
1798	1798	Chapter 42, Education Code, for the school year beginning in the
1799	1799	current tax year using that tax rate, would provide the same amount
1800	1800	of state funds distributed under Chapter 42, Education Code, and
1801	1801	maintenance and operations taxes of the district per student in
1802	1802	weighted average daily attendance for that school year that would
1803	1803	have been available to the district in the preceding year if the
1804	1804	funding elements for Chapters 41 and 42, Education Code, for the
1805	1805	current year had been in effect for the preceding year.
1806	1806	SECTION 42. The heading to Section 26.16, Tax Code, is
1807	1807	amended to read as follows:
1808	1808	Sec. 26.16. POSTING OF TAX-RELATED INFORMATION [TAX RATES]
1809	1809	ON COUNTY'S INTERNET WEBSITE.
1810	1810	SECTION 43. Section 26.16, Tax Code, is amended by amending
1811	1811	Subsections (a) and (d) and adding Subsections (a-1), (d-1), and
1812	1812	(d-2) to read as follows:
1813	1813	(a) Each county shall maintain an Internet website. The
1814	1814	county assessor-collector for each county [that maintains an
1815	1815	Internet website] shall post on the Internet website maintained by
1816	1816	[of] the county the following information for the most recent five
1817	1817	tax years beginning with the 2012 tax year for each taxing unit all
1818	1818	or part of the territory of which is located in the county:
1819	1819	(1) the adopted tax rate;
1820	1820	(2) the maintenance and operations rate;
1821	1821	(3) the debt rate;
1822	1822	(4) the equivalent [effective] tax rate;
1823	1823	(5) the equivalent [effective] maintenance and
1824	1824	operations rate; and
1825	1825	(6) the rollback tax rate.
1826	1826	(a-1) For purposes of Subsection (a), a reference to the
1827	1827	equivalent tax rate or the equivalent maintenance and operations
1828	1828	rate includes the equivalent effective tax rate or effective
1829	1829	maintenance and operations rate for a preceding year. This
1830	1830	subsection expires January 1, 2024.
1831	1831	(d) The county assessor-collector shall post immediately
1832	1832	below the table prescribed by Subsection (c) the following
1833	1833	statement:
1834	1834	"The county is providing this table of property tax rate
1835	1835	information as a service to the residents of the county. Each
1836	1836	individual taxing unit is responsible for calculating the property
1837	1837	tax rates listed in this table pertaining to that taxing unit and
1838	1838	providing that information to the county.
1839	1839	"The adopted tax rate is the tax rate adopted by the governing
1840	1840	body of a taxing unit.
1841	1841	"The maintenance and operations rate is the component of the
1842	1842	adopted tax rate of a taxing unit that will impose the amount of
1843	1843	taxes needed to fund maintenance and operation expenditures of the
1844	1844	unit for the following year.
1845	1845	"The debt rate is the component of the adopted tax rate of a
1846	1846	taxing unit that will impose the amount of taxes needed to fund the
1847	1847	unit's debt service for the following year.
1848	1848	"The equivalent [effective] tax rate is the tax rate that
1849	1849	would generate the same amount of revenue in the current tax year as
1850	1850	was generated by a taxing unit's adopted tax rate in the preceding
1851	1851	tax year from property that is taxable in both the current tax year
1852	1852	and the preceding tax year.
1853	1853	"The equivalent [effective] maintenance and operations rate
1854	1854	is the tax rate that would generate the same amount of revenue for
1855	1855	maintenance and operations in the current tax year as was generated
1856	1856	by a taxing unit's maintenance and operations rate in the preceding
1857	1857	tax year from property that is taxable in both the current tax year
1858	1858	and the preceding tax year.
1859	1859	"The rollback tax rate is the highest tax rate a taxing unit
1860	1860	may adopt before requiring voter approval at an election. In the
1861	1861	case of a small taxing unit [other than a school district], the
1862	1862	voters by petition may require that a rollback election be held if
1863	1863	the unit adopts a tax rate in excess of the unit's rollback tax
1864	1864	rate. In the case of a taxing unit other than a small taxing unit
1865	1865	[school district], an election will automatically be held if the
1866	1866	unit [district] wishes to adopt a tax rate in excess of the unit's
1867	1867	[district's] rollback tax rate."
1868	1868	(d-1) In addition to posting the information described by
1869	1869	Subsection (a), the county assessor-collector shall post on the
1870	1870	Internet website of the county for each taxing unit all or part of
1871	1871	the territory of which is located in the county:
1872	1872	(1) the worksheets used by the designated officer or
1873	1873	employee of each taxing unit to calculate the equivalent and
1874	1874	rollback tax rates of the unit for the most recent five tax years
1875	1875	beginning with the 2018 tax year, as certified by the county
1876	1876	assessor-collector under Section 26.04(d-1); and
1877	1877	(2) the name and official contact information for each
1878	1878	member of the governing body of the taxing unit.
1879	1879	(d-2) Not later than August 1, the county
1880	1880	assessor-collector shall post on the website the worksheets
1881	1881	described by Subsection (d-1)(1) for the current tax year.
1882	1882	SECTION 44. Chapter 26, Tax Code, is amended by adding
1883	1883	Sections 26.17 and 26.18 to read as follows:
1884	1884	Sec. 26.17. REAL-TIME TAX RATE DATABASE. (a) The tax rate
1885	1885	officer of each appraisal district shall create and maintain a
1886	1886	database that:
1887	1887	(1) is identified by the name of the office of tax rate
1888	1888	notices, instead of the name of the appraisal district, and as the
1889	1889	"Real-time Tax Rate Database";
1890	1890	(2) contains information that is provided by
1891	1891	designated officers or employees of the taxing units that are
1892	1892	located in the appraisal district in the manner required by rules
1893	1893	adopted by the comptroller;
1894	1894	(3) is continuously updated as preliminary and revised
1895	1895	data become available to and are provided by the designated
1896	1896	officers or employees of taxing units;
1897	1897	(4) is accessible to the public; and
1898	1898	(5) is searchable by property address and owner.
1899	1899	(b) The database must be capable of generating, with respect
1900	1900	to each property listed on the appraisal roll for the appraisal
1901	1901	district, a real-time tax rate notice that includes:
1902	1902	(1) the property's identification number;
1903	1903	(2) the property's market value;
1904	1904	(3) the property's taxable value;
1905	1905	(4) the name of each taxing unit in which the property
1906	1906	is located;
1907	1907	(5) for each taxing unit other than a school district
1908	1908	in which the property is located:
1909	1909	(A) the equivalent tax rate; and
1910	1910	(B) the rollback tax rate;
1911	1911	(6) for each school district in which the property is
1912	1912	located:
1913	1913	(A) the rate to maintain the same amount of state
1914	1914	and local revenue per weighted student that the district received
1915	1915	in the school year beginning in the preceding tax year; and
1916	1916	(B) the rollback tax rate;
1917	1917	(7) the tax rate proposed by the governing body of each
1918	1918	taxing unit in which the property is located;
1919	1919	(8) for each taxing unit other than a school district
1920	1920	in which the property is located, the taxes that would be imposed on
1921	1921	the property if the unit adopted a tax rate equal to:
1922	1922	(A) the equivalent tax rate; and
1923	1923	(B) the proposed tax rate;
1924	1924	(9) for each school district in which the property is
1925	1925	located, the taxes that would be imposed on the property if the
1926	1926	district adopted a tax rate equal to:
1927	1927	(A) the rate to maintain the same amount of state
1928	1928	and local revenue per weighted student that the district received
1929	1929	in the school year beginning in the preceding tax year; and
1930	1930	(B) the proposed tax rate;
1931	1931	(10) for each taxing unit other than a school district
1932	1932	in which the property is located, the difference between the amount
1933	1933	calculated under Subdivision (8)(A) and the amount calculated under
1934	1934	Subdivision (8)(B);
1935	1935	(11) for each school district in which the property is
1936	1936	located, the difference between the amount calculated under
1937	1937	Subdivision (9)(A) and the amount calculated under Subdivision
1938	1938	(9)(B);
1939	1939	(12) the date and location of each public hearing, if
1940	1940	applicable, on the proposed tax rate to be held by the governing
1941	1941	body of each taxing unit in which the property is located;
1942	1942	(13) the date and location of the public meeting at
1943	1943	which the tax rate will be adopted to be held by the governing body
1944	1944	of each taxing unit in which the property is located; and
1945	1945	(14) for each taxing unit in which the property is
1946	1946	located, an e-mail address at which the taxing unit is capable of
1947	1947	receiving written comments regarding the proposed tax rate of the
1948	1948	taxing unit.
1949	1949	(c) The address of the Internet website at which the
1950	1950	information contained in the database may be found must be in the
1951	1951	form "(insert name of county in which appraisal district is
1952	1952	established)CountyTaxRates.gov" or a substantially similar form.
1953	1953	(d) The database must provide a link to the Internet website
1954	1954	used by each taxing unit in which the property is located to post
1955	1955	the information described by Section 26.18.
1956	1956	(e) The officer or employee designated by the governing body
1957	1957	of each taxing unit to calculate the equivalent tax rate and the
1958	1958	rollback tax rate for the unit must electronically:
1959	1959	(1) enter in the database the information described by
1960	1960	Subsection (b) as the information becomes available; and
1961	1961	(2) incorporate into the database the completed tax
1962	1962	rate calculation forms prepared under Section 26.04(d-1) at the
1963	1963	same time the designated officer or employee submits the tax rates
1964	1964	to the governing body of the unit under Section 26.04(e).
1965	1965	(f) Each taxing unit shall establish an e-mail address for
1966	1966	the purpose described by Subsection (b)(14).
1967	1967	Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY
1968	1968	TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet
1969	1969	website or have access to a generally accessible Internet website
1970	1970	that may be used for the purposes of this section. Each taxing unit
1971	1971	shall post or cause to be posted on the Internet website the
1972	1972	following information in a format prescribed by the comptroller:
1973	1973	(1) the name of each member of the governing body of
1974	1974	the taxing unit;
1975	1975	(2) the mailing address, e-mail address, and telephone
1976	1976	number of the taxing unit;
1977	1977	(3) the official contact information for each member
1978	1978	of the governing body of the taxing unit, if that information is
1979	1979	different from the information described by Subdivision (2);
1980	1980	(4) the taxing unit's budget for the preceding two
1981	1981	years;
1982	1982	(5) the taxing unit's proposed or adopted budget for
1983	1983	the current year;
1984	1984	(6) the change in the amount of the taxing unit's
1985	1985	budget from the preceding year to the current year, by dollar amount
1986	1986	and percentage;
1987	1987	(7) in the case of a taxing unit other than a school
1988	1988	district, the amount of property tax revenue budgeted for
1989	1989	maintenance and operations for:
1990	1990	(A) the preceding two years; and
1991	1991	(B) the current year;
1992	1992	(8) in the case of a taxing unit other than a school
1993	1993	district, the amount of property tax revenue budgeted for debt
1994	1994	service for:
1995	1995	(A) the preceding two years; and
1996	1996	(B) the current year;
1997	1997	(9) the tax rate for maintenance and operations
1998	1998	adopted by the taxing unit for the preceding two years;
1999	1999	(10) in the case of a taxing unit other than a school
2000	2000	district, the tax rate for debt service adopted by the unit for the
2001	2001	preceding two years;
2002	2002	(11) in the case of a school district, the interest and
2003	2003	sinking fund tax rate adopted by the district for the preceding two
2004	2004	years;
2005	2005	(12) the tax rate for maintenance and operations
2006	2006	proposed by the taxing unit for the current year;
2007	2007	(13) in the case of a taxing unit other than a school
2008	2008	district, the tax rate for debt service proposed by the unit for the
2009	2009	current year;
2010	2010	(14) in the case of a school district, the interest and
2011	2011	sinking fund tax rate proposed by the district for the current year;
2012	2012	and
2013	2013	(15) the most recent financial audit of the taxing
2014	2014	unit.
2015	2015	SECTION 45. Sections 31.12(a) and (b), Tax Code, as amended
2016	2016	by S.B. 2242, Acts of the 85th Legislature, Regular Session, 2017,
2017	2017	are amended to read as follows:
2018	2018	(a) If a refund of a tax provided by Section 11.431(b),
2019	2019	26.07(g), 26.08(d-2), 26.15(f), 31.11, 31.111, or 31.112 is paid on
2020	2020	or before the 60th day after the date the liability for the refund
2021	2021	arises, no interest is due on the amount refunded. If not paid on or
2022	2022	before that 60th day, the amount of the tax to be refunded accrues
2023	2023	interest at a rate of one percent for each month or part of a month
2024	2024	that the refund is unpaid, beginning with the date on which the
2025	2025	liability for the refund arises.
2026	2026	(b) For purposes of this section, liability for a refund
2027	2027	arises:
2028	2028	(1) if the refund is required by Section 11.431(b), on
2029	2029	the date the chief appraiser notifies the collector for the unit of
2030	2030	the approval of the late homestead exemption;
2031	2031	(2) if the refund is required by Section 26.07(g), on
2032	2032	the date the results of the election to reduce the tax rate are
2033	2033	certified;
2034	2034	(3) if the refund is required by Section 26.08(d-2),
2035	2035	on the date the subsequent tax rate is adopted;
2036	2036	(4) if the refund is required by Section 26.15(f):
2037	2037	(A) for a correction to the tax roll made under
2038	2038	Section 26.15(b), on the date the change in the tax roll is
2039	2039	certified to the assessor for the taxing unit under Section 25.25;
2040	2040	or
2041	2041	(B) for a correction to the tax roll made under
2042	2042	Section 26.15(c), on the date the change in the tax roll is ordered
2043	2043	by the governing body of the taxing unit;
2044	2044	(5) [(4)] if the refund is required by Section 31.11,
2045	2045	on the date the auditor for the taxing unit determines that the
2046	2046	payment was erroneous or excessive or, if the amount of the refund
2047	2047	exceeds the applicable amount specified by Section 31.11(a), on the
2048	2048	date the governing body of the unit approves the refund;
2049	2049	(6) [(5)] if the refund is required by Section 31.111,
2050	2050	on the date the collector for the taxing unit determines that the
2051	2051	payment was erroneous; or
2052	2052	(7) [(6)] if the refund is required by Section 31.112,
2053	2053	on the date required by Section 31.112(d) or (e), as applicable.
2054	2054	SECTION 46. Section 33.08(b), Tax Code, is amended to read
2055	2055	as follows:
2056	2056	(b) The governing body of the taxing unit or appraisal
2057	2057	district, in the manner required by law for official action, may
2058	2058	provide that taxes that become delinquent on or after June 1 under
2059	2059	Section 26.07(f), 26.08(d-1), 26.15(e), 31.03, 31.031, 31.032,
2060	2060	31.04, or 42.42 incur an additional penalty to defray costs of
2061	2061	collection. The amount of the penalty may not exceed the amount of
2062	2062	the compensation specified in the applicable contract with an
2063	2063	attorney under Section 6.30 to be paid in connection with the
2064	2064	collection of the delinquent taxes.
2065	2065	SECTION 47. Section 41.03(a), Tax Code, is amended to read
2066	2066	as follows:
2067	2067	(a) A taxing unit is entitled to challenge before the
2068	2068	appraisal review board:
2069	2069	(1) [the level of appraisals of any category of
2070	2070	property in the district or in any territory in the district, but
2071	2071	not the appraised value of a single taxpayer's property;
2072	2072	[(2)] an exclusion of property from the appraisal
2073	2073	records;
2074	2074	(2) [(3)] a grant in whole or in part of a partial
2075	2075	exemption;
2076	2076	(3) [(4)] a determination that land qualifies for
2077	2077	appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
2078	2078	(4) [(5)] failure to identify the taxing unit as one
2079	2079	in which a particular property is taxable.
2080	2080	SECTION 48. Section 41.12(a), Tax Code, is amended to read
2081	2081	as follows:
2082	2082	(a) By July 5 [20], the appraisal review board shall:
2083	2083	(1) hear and determine all or substantially all timely
2084	2084	filed protests;
2085	2085	(2) determine all timely filed challenges;
2086	2086	(3) submit a list of its approved changes in the
2087	2087	records to the chief appraiser; and
2088	2088	(4) approve the records.
2089	2089	SECTION 49. Sections 41.44(a), (c), and (d), Tax Code, are
2090	2090	amended to read as follows:
2091	2091	(a) Except as provided by Subsections (b), [(b-1),] (c),
2092	2092	(c-1), and (c-2), to be entitled to a hearing and determination of a
2093	2093	protest, the property owner initiating the protest must file a
2094	2094	written notice of the protest with the appraisal review board
2095	2095	having authority to hear the matter protested:
2096	2096	(1) not later than the later of:
2097	2097	(A) [before] May 15; [1] or
2098	2098	(B) [not later than] the 30th day after the date
2099	2099	that notice to the property owner was delivered to the property
2100	2100	owner as provided by Section 25.19[, if the property is a
2101	2101	single-family residence that qualifies for an exemption under
2102	2102	Section 11.13, whichever is later];
2103	2103	(2) [before June 1 or not later than the 30th day after
2104	2104	the date that notice was delivered to the property owner as provided
2105	2105	by Section 25.19 in connection with any other property, whichever
2106	2106	is later;
2107	2107	[(3)] in the case of a protest of a change in the
2108	2108	appraisal records ordered as provided by Subchapter A of this
2109	2109	chapter or by Chapter 25, not later than the 30th day after the date
2110	2110	notice of the change is delivered to the property owner;
2111	2111	(3) [(4)] in the case of a determination that a change
2112	2112	in the use of land appraised under Subchapter C, D, E, or H, Chapter
2113	2113	23, has occurred, not later than the 30th day after the date the
2114	2114	notice of the determination is delivered to the property owner; or
2115	2115	(4) [(5)] in the case of a determination of
2116	2116	eligibility for a refund under Section 23.1243, not later than the
2117	2117	30th day after the date the notice of the determination is delivered
2118	2118	to the property owner.
2119	2119	(c) A property owner who files notice of a protest
2120	2120	authorized by Section 41.411 is entitled to a hearing and
2121	2121	determination of the protest if the property owner files the notice
2122	2122	prior to the date the taxes on the property to which the notice
2123	2123	applies become delinquent. An owner of land who files a notice of
2124	2124	protest under Subsection (a)(3) [(a)(4)] is entitled to a hearing
2125	2125	and determination of the protest without regard to whether the
2126	2126	appraisal records are approved.
2127	2127	(d) A notice of protest is sufficient if it identifies the
2128	2128	protesting property owner, including a person claiming an ownership
2129	2129	interest in the property even if that person is not listed on the
2130	2130	appraisal records as an owner of the property, identifies the
2131	2131	property that is the subject of the protest, and indicates apparent
2132	2132	dissatisfaction with some determination of the appraisal office.
2133	2133	The notice need not be on an official form, but the comptroller
2134	2134	shall prescribe a form that provides for more detail about the
2135	2135	nature of the protest. The form must permit a property owner to
2136	2136	include each property in the appraisal district that is the subject
2137	2137	of a protest. The form must permit a property owner to request that
2138	2138	the protest be heard by a special panel established under Section
2139	2139	6.425 if the protest will be determined by an appraisal review board
2140	2140	to which that section applies and the property is included in a
2141	2141	classification described by Section 6.425(b). The comptroller,
2142	2142	each appraisal office, and each appraisal review board shall make
2143	2143	the forms readily available and deliver one to a property owner on
2144	2144	request.
2145	2145	SECTION 50. Section 41.45, Tax Code, is amended by amending
2146	2146	Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to
2147	2147	read as follows:
2148	2148	(d) This subsection does not apply to a special panel
2149	2149	established under Section 6.425. An appraisal review board
2150	2150	consisting of more than three members may sit in panels of not fewer
2151	2151	than three members to conduct protest hearings. [However, the
2152	2152	determination of a protest heard by a panel must be made by the
2153	2153	board.] If the recommendation of a panel is not accepted by the
2154	2154	board, the board may refer the matter for rehearing to a panel
2155	2155	composed of members who did not hear the original protest [hearing]
2156	2156	or, if there are not at least three members who did not hear the
2157	2157	original protest, the board may determine the protest. [Before
2158	2158	determining a protest or conducting a rehearing before a new panel
2159	2159	or the board, the board shall deliver notice of the hearing or
2160	2160	meeting to determine the protest in accordance with the provisions
2161	2161	of this subchapter.]
2162	2162	(d-1) An appraisal review board to which Section 6.425
2163	2163	applies shall sit in special panels established under that section
2164	2164	to conduct protest hearings. A special panel may conduct a protest
2165	2165	hearing relating to property only if the property is described by
2166	2166	Section 6.425(b) and the property owner has requested that a
2167	2167	special panel conduct the hearing or if the protest is assigned to
2168	2168	the special panel under Section 6.425(f). If the recommendation of
2169	2169	a special panel is not accepted by the board, the board may refer
2170	2170	the matter for rehearing to another special panel composed of
2171	2171	members who did not hear the original protest or, if there are not
2172	2172	at least three other special panel members who did not hear the
2173	2173	original protest, the board may determine the protest.
2174	2174	(d-2) The determination of a protest heard by a panel under
2175	2175	Subsection (d) or (d-1) must be made by the board.
2176	2176	(d-3) The board must deliver notice of a hearing or meeting
2177	2177	to determine a protest heard by a panel, or to rehear a protest,
2178	2178	under Subsection (d) or (d-1) in accordance with the provisions of
2179	2179	this subchapter.
2180	2180	SECTION 51. Section 41.66, Tax Code, is amended by amending
2181	2181	Subsection (k) and adding Subsection (k-1) to read as follows:
2182	2182	(k) This subsection does not apply to a special panel
2183	2183	established under Section 6.425. If an appraisal review board sits
2184	2184	in panels to conduct protest hearings, protests shall be randomly
2185	2185	assigned to panels, except that the board may consider the type of
2186	2186	property subject to the protest or the ground of the protest for the
2187	2187	purpose of using the expertise of a particular panel in hearing
2188	2188	protests regarding particular types of property or based on
2189	2189	particular grounds. If a protest is scheduled to be heard by a
2190	2190	particular panel, the protest may not be reassigned to another
2191	2191	panel without the consent of the property owner or designated
2192	2192	agent. If the appraisal review board has cause to reassign a
2193	2193	protest to another panel, a property owner or designated agent may
2194	2194	agree to reassignment of the protest or may request that the hearing
2195	2195	on the protest be postponed. The board shall postpone the hearing
2196	2196	on that request. A change of members of a panel because of a
2197	2197	conflict of interest, illness, or inability to continue
2198	2198	participating in hearings for the remainder of the day does not
2199	2199	constitute reassignment of a protest to another panel.
2200	2200	(k-1) On the request of a property owner, an appraisal
2201	2201	review board to which Section 6.425 applies shall assign a protest
2202	2202	relating to property described by Section 6.425(b) to a special
2203	2203	panel. In addition, the chairman of the appraisal review board may
2204	2204	assign a protest relating to property not described by Section
2205	2205	6.425(b) to a special panel as authorized by Section 6.425(f).
2206	2206	Protests assigned to special panels shall be randomly assigned to
2207	2207	those panels. If a protest is scheduled to be heard by a particular
2208	2208	special panel, the protest may not be reassigned to another special
2209	2209	panel without the consent of the property owner or designated
2210	2210	agent. If the board has cause to reassign a protest to another
2211	2211	special panel, a property owner or designated agent may agree to
2212	2212	reassignment of the protest or may request that the hearing on the
2213	2213	protest be postponed. The board shall postpone the hearing on that
2214	2214	request. A change of members of a special panel because of a
2215	2215	conflict of interest, illness, or inability to continue
2216	2216	participating in hearings for the remainder of the day does not
2217	2217	constitute reassignment of a protest to another special panel.
2218	2218	SECTION 52. Section 41.71, Tax Code, is amended to read as
2219	2219	follows:
2220	2220	Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An
2221	2221	appraisal review board by rule shall provide for hearings on
2222	2222	protests [in the evening or] on a Saturday or after 5 p.m. on a
2223	2223	weekday [Sunday].
2224	2224	(b) The board may not schedule:
2225	2225	(1) the first hearing on a protest held on a weekday
2226	2226	evening to begin after 7 p.m.; or
2227	2227	(2) a hearing on a protest on a Sunday.
2228	2228	SECTION 53. Sections 41A.07(e), (f), and (g), Tax Code, as
2229	2229	effective September 1, 2017, are amended to read as follows:
2230	2230	(e) To be eligible for appointment as an arbitrator under
2231	2231	this section [Subsection (a)], the arbitrator must reside[:
2232	2232	[(1) in the county in which the property that is the
2233	2233	subject of the appeal is located; or
2234	2234	[(2)] in this state [if no available arbitrator on the
2235	2235	registry resides in that county].
2236	2236	(f) A person is not eligible for appointment as an
2237	2237	arbitrator under this section [Subsection (a)] if at any time
2238	2238	during the preceding five years, the person has:
2239	2239	(1) represented a person for compensation in a
2240	2240	proceeding under this title in the appraisal district in which the
2241	2241	property that is the subject of the appeal is located;
2242	2242	(2) served as an officer or employee of that appraisal
2243	2243	district; or
2244	2244	(3) served as a member of the appraisal review board
2245	2245	for that appraisal district.
2246	2246	(g) The comptroller may not appoint an arbitrator under this
2247	2247	section [Subsection (a)] if the comptroller determines that there
2248	2248	is good cause not to appoint the arbitrator, including information
2249	2249	or evidence indicating repeated bias or misconduct by the person
2250	2250	while acting as an arbitrator.
2251	2251	SECTION 54. Section 41A.07, Tax Code, is amended by adding
2252	2252	Subsection (h) to read as follows:
2253	2253	(h) In appointing an initial arbitrator under Subsection
2254	2254	(a), the comptroller shall appoint an arbitrator who resides in the
2255	2255	county in which the property that is the subject of the appeal is
2256	2256	located if there is an available arbitrator who resides in that
2257	2257	county. In appointing a substitute arbitrator under Subsection
2258	2258	(d), the comptroller is not required to appoint an arbitrator who
2259	2259	resides in the county in which the property that is the subject of
2260	2260	the appeal is located regardless of whether there is an available
2261	2261	arbitrator who resides in that county.
2262	2262	SECTION 55. Section 45.105(e), Education Code, is amended
2263	2263	to read as follows:
2264	2264	(e) The governing body of an independent school district
2265	2265	that governs a junior college district under Subchapter B, Chapter
2266	2266	130, in a county with a population of more than two million may
2267	2267	dedicate a specific percentage of the local tax levy to the use of
2268	2268	the junior college district for facilities and equipment or for the
2269	2269	maintenance and operating expenses of the junior college district.
2270	2270	To be effective, the dedication must be made by the governing body
2271	2271	on or before the date on which the governing body adopts its tax
2272	2272	rate for a year. The amount of local tax funds derived from the
2273	2273	percentage of the local tax levy dedicated to a junior college
2274	2274	district from a tax levy may not exceed the amount that would be
2275	2275	levied by five percent of the equivalent [effective] tax rate for
2276	2276	the tax year calculated as provided by Section 26.04, Tax Code, on
2277	2277	all property taxable by the school district. All real property
2278	2278	purchased with these funds is the property of the school district,
2279	2279	but is subject to the exclusive control of the governing body of the
2280	2280	junior college district for as long as the junior college district
2281	2281	uses the property for educational purposes.
2282	2282	SECTION 56. Section 130.016(b), Education Code, is amended
2283	2283	to read as follows:
2284	2284	(b) If the board of trustees of an independent school
2285	2285	district that divests itself of the management, control, and
2286	2286	operation of a junior college district under this section or under
2287	2287	Section 130.017 [of this code] was authorized by [Subsection (e)
2288	2288	of] Section 45.105(e) or under former Section 20.48(e) [20.48 of
2289	2289	this code] to dedicate a portion of its tax levy to the junior
2290	2290	college district before the divestment, the junior college district
2291	2291	may levy an ad valorem tax from and after the divestment. In the
2292	2292	first two years in which the junior college district levies an ad
2293	2293	valorem tax, the tax rate adopted by the governing body may not
2294	2294	exceed the rate that, if applied to the total taxable value
2295	2295	submitted to the governing body under Section 26.04, Tax Code,
2296	2296	would impose an amount equal to the amount of taxes of the school
2297	2297	district dedicated to the junior college under [Subsection (e) of]
2298	2298	Section 45.105(e) or former Section 20.48(e) [20.48 of this code]
2299	2299	in the last dedication before the divestment. In subsequent years,
2300	2300	the tax rate of the junior college district is subject to Section
2301	2301	26.07 or 26.08, Tax Code, as applicable.
2302	2302	SECTION 57. Section 403.302(o), Government Code, is amended
2303	2303	to read as follows:
2304	2304	(o) The comptroller shall adopt rules governing the conduct
2305	2305	of the study after consultation with the comptroller's property tax
2306	2306	administration advisory board [Comptroller's Property Value Study
2307	2307	Advisory Committee].
2308	2308	SECTION 58. Sections 281.124(d) and (e), Health and Safety
2309	2309	Code, are amended to read as follows:
2310	2310	(d) If a majority of the votes cast in the election favor the
2311	2311	proposition, the tax rate for the specified tax year is the rate
2312	2312	approved by the voters, and that rate is not subject to a rollback
2313	2313	election under Section 26.07 or 26.08, Tax Code. The board shall
2314	2314	adopt the tax rate as provided by Chapter 26, Tax Code, as
2315	2315	applicable.
2316	2316	(e) If the proposition is not approved as provided by
2317	2317	Subsection (c), the board may not adopt a tax rate for the district
2318	2318	for the specified tax year that exceeds the rate that was not
2319	2319	approved, and Section 26.07 or 26.08, Tax Code, as applicable,
2320	2320	applies to the adopted rate if that rate exceeds the district's
2321	2321	rollback tax rate.
2322	2322	SECTION 59. Section 102.007(d), Local Government Code, is
2323	2323	amended to read as follows:
2324	2324	(d) An adopted budget must contain a cover page that
2325	2325	includes:
2326	2326	(1) one of the following statements in 18-point or
2327	2327	larger type that accurately describes the adopted budget:
2328	2328	(A) "This budget will raise more revenue from
2329	2329	property taxes than last year's budget by an amount of (insert total
2330	2330	dollar amount of increase), which is a (insert percentage increase)
2331	2331	percent increase from last year's budget. The property tax revenue
2332	2332	to be raised from new property added to the tax roll this year is
2333	2333	(insert amount computed by multiplying the proposed tax rate by the
2334	2334	value of new property added to the roll).";
2335	2335	(B) "This budget will raise less revenue from
2336	2336	property taxes than last year's budget by an amount of (insert total
2337	2337	dollar amount of decrease), which is a (insert percentage decrease)
2338	2338	percent decrease from last year's budget. The property tax revenue
2339	2339	to be raised from new property added to the tax roll this year is
2340	2340	(insert amount computed by multiplying the proposed tax rate by the
2341	2341	value of new property added to the roll)."; or
2342	2342	(C) "This budget will raise the same amount of
2343	2343	revenue from property taxes as last year's budget. The property tax
2344	2344	revenue to be raised from new property added to the tax roll this
2345	2345	year is (insert amount computed by multiplying the proposed tax
2346	2346	rate by the value of new property added to the roll).";
2347	2347	(2) the record vote of each member of the governing
2348	2348	body by name voting on the adoption of the budget;
2349	2349	(3) the municipal property tax rates for the preceding
2350	2350	fiscal year, and each municipal property tax rate that has been
2351	2351	adopted or calculated for the current fiscal year, including:
2352	2352	(A) the property tax rate;
2353	2353	(B) the equivalent [effective] tax rate;
2354	2354	(C) the equivalent [effective] maintenance and
2355	2355	operations tax rate;
2356	2356	(D) the rollback tax rate; and
2357	2357	(E) the debt rate; and
2358	2358	(4) the total amount of municipal debt obligations.
2359	2359	SECTION 60. Section 111.008(d), Local Government Code, is
2360	2360	amended to read as follows:
2361	2361	(d) An adopted budget must contain a cover page that
2362	2362	includes:
2363	2363	(1) one of the following statements in 18-point or
2364	2364	larger type that accurately describes the adopted budget:
2365	2365	(A) "This budget will raise more revenue from
2366	2366	property taxes than last year's budget by an amount of (insert total
2367	2367	dollar amount of increase), which is a (insert percentage increase)
2368	2368	percent increase from last year's budget. The property tax revenue
2369	2369	to be raised from new property added to the tax roll this year is
2370	2370	(insert amount computed by multiplying the proposed tax rate by the
2371	2371	value of new property added to the roll).";
2372	2372	(B) "This budget will raise less revenue from
2373	2373	property taxes than last year's budget by an amount of (insert total
2374	2374	dollar amount of decrease), which is a (insert percentage decrease)
2375	2375	percent decrease from last year's budget. The property tax revenue
2376	2376	to be raised from new property added to the tax roll this year is
2377	2377	(insert amount computed by multiplying the proposed tax rate by the
2378	2378	value of new property added to the roll)."; or
2379	2379	(C) "This budget will raise the same amount of
2380	2380	revenue from property taxes as last year's budget. The property tax
2381	2381	revenue to be raised from new property added to the tax roll this
2382	2382	year is (insert amount computed by multiplying the proposed tax
2383	2383	rate by the value of new property added to the roll).";
2384	2384	(2) the record vote of each member of the
2385	2385	commissioners court by name voting on the adoption of the budget;
2386	2386	(3) the county property tax rates for the preceding
2387	2387	fiscal year, and each county property tax rate that has been adopted
2388	2388	or calculated for the current fiscal year, including:
2389	2389	(A) the property tax rate;
2390	2390	(B) the equivalent [effective] tax rate;
2391	2391	(C) the equivalent [effective] maintenance and
2392	2392	operations tax rate;
2393	2393	(D) the rollback tax rate; and
2394	2394	(E) the debt rate; and
2395	2395	(4) the total amount of county debt obligations.
2396	2396	SECTION 61. Section 111.039(d), Local Government Code, is
2397	2397	amended to read as follows:
2398	2398	(d) An adopted budget must contain a cover page that
2399	2399	includes:
2400	2400	(1) one of the following statements in 18-point or
2401	2401	larger type that accurately describes the adopted budget:
2402	2402	(A) "This budget will raise more revenue from
2403	2403	property taxes than last year's budget by an amount of (insert total
2404	2404	dollar amount of increase), which is a (insert percentage increase)
2405	2405	percent increase from last year's budget. The property tax revenue
2406	2406	to be raised from new property added to the tax roll this year is
2407	2407	(insert amount computed by multiplying the proposed tax rate by the
2408	2408	value of new property added to the roll).";
2409	2409	(B) "This budget will raise less revenue from
2410	2410	property taxes than last year's budget by an amount of (insert total
2411	2411	dollar amount of decrease), which is a (insert percentage decrease)
2412	2412	percent decrease from last year's budget. The property tax revenue
2413	2413	to be raised from new property added to the tax roll this year is
2414	2414	(insert amount computed by multiplying the proposed tax rate by the
2415	2415	value of new property added to the roll)."; or
2416	2416	(C) "This budget will raise the same amount of
2417	2417	revenue from property taxes as last year's budget. The property tax
2418	2418	revenue to be raised from new property added to the tax roll this
2419	2419	year is (insert amount computed by multiplying the proposed tax
2420	2420	rate by the value of new property added to the roll).";
2421	2421	(2) the record vote of each member of the
2422	2422	commissioners court by name voting on the adoption of the budget;
2423	2423	(3) the county property tax rates for the preceding
2424	2424	fiscal year, and each county property tax rate that has been adopted
2425	2425	or calculated for the current fiscal year, including:
2426	2426	(A) the property tax rate;
2427	2427	(B) the equivalent [effective] tax rate;
2428	2428	(C) the equivalent [effective] maintenance and
2429	2429	operations tax rate;
2430	2430	(D) the rollback tax rate; and
2431	2431	(E) the debt rate; and
2432	2432	(4) the total amount of county debt obligations.
2433	2433	SECTION 62. Section 111.068(c), Local Government Code, is
2434	2434	amended to read as follows:
2435	2435	(c) An adopted budget must contain a cover page that
2436	2436	includes:
2437	2437	(1) one of the following statements in 18-point or
2438	2438	larger type that accurately describes the adopted budget:
2439	2439	(A) "This budget will raise more revenue from
2440	2440	property taxes than last year's budget by an amount of (insert total
2441	2441	dollar amount of increase), which is a (insert percentage increase)
2442	2442	percent increase from last year's budget. The property tax revenue
2443	2443	to be raised from new property added to the tax roll this year is
2444	2444	(insert amount computed by multiplying the proposed tax rate by the
2445	2445	value of new property added to the roll).";
2446	2446	(B) "This budget will raise less revenue from
2447	2447	property taxes than last year's budget by an amount of (insert total
2448	2448	dollar amount of decrease), which is a (insert percentage decrease)
2449	2449	percent decrease from last year's budget. The property tax revenue
2450	2450	to be raised from new property added to the tax roll this year is
2451	2451	(insert amount computed by multiplying the proposed tax rate by the
2452	2452	value of new property added to the roll)."; or
2453	2453	(C) "This budget will raise the same amount of
2454	2454	revenue from property taxes as last year's budget. The property tax
2455	2455	revenue to be raised from new property added to the tax roll this
2456	2456	year is (insert amount computed by multiplying the proposed tax
2457	2457	rate by the value of new property added to the roll).";
2458	2458	(2) the record vote of each member of the
2459	2459	commissioners court by name voting on the adoption of the budget;
2460	2460	(3) the county property tax rates for the preceding
2461	2461	fiscal year, and each county property tax rate that has been adopted
2462	2462	or calculated for the current fiscal year, including:
2463	2463	(A) the property tax rate;
2464	2464	(B) the equivalent [effective] tax rate;
2465	2465	(C) the equivalent [effective] maintenance and
2466	2466	operations tax rate;
2467	2467	(D) the rollback tax rate; and
2468	2468	(E) the debt rate; and
2469	2469	(4) the total amount of county debt obligations.
2470	2470	SECTION 63. Section 1122.2522, Special District Local Laws
2471	2471	Code, is amended by amending Subsection (a) and adding Subsection
2472	2472	(a-1) to read as follows:
2473	2473	(a) If in any year the board adopts a tax rate that exceeds
2474	2474	the rollback tax rate calculated as provided by Chapter 26, Tax
2475	2475	Code, and the district is a small taxing unit as defined by Section
2476	2476	26.012 of that code, the qualified voters of the district by
2477	2477	petition may require that an election be held to determine whether
2478	2478	or not to reduce the tax rate adopted by the board for that year to
2479	2479	the rollback tax rate.
2480	2480	(a-1) If in any year the board adopts a tax rate that exceeds
2481	2481	the rollback tax rate calculated as provided by Chapter 26, Tax
2482	2482	Code, and the district is not a small taxing unit as defined by
2483	2483	Section 26.012 of that code, an election must be held to determine
2484	2484	whether or not to approve the tax rate adopted by the board for that
2485	2485	year.
2486	2486	SECTION 64. Sections 3828.157 and 8876.152, Special
2487	2487	District Local Laws Code, are amended to read as follows:
2488	2488	Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE
2489	2489	PROVISIONS. Sections 26.04, 26.05, [and] 26.07, and 26.08, Tax
2490	2490	Code, do not apply to a tax imposed under Section 3828.153 or
2491	2491	3828.156.
2492	2492	Sec. 8876.152. APPLICABILITY OF CERTAIN TAX PROVISIONS.
2493	2493	(a) Sections 26.04, 26.05, 26.06, 26.061, [and] 26.07, and 26.08,
2494	2494	Tax Code, do not apply to a tax imposed by the district.
2495	2495	(b) Sections 49.236(a)(1) and (2) and (b) [Section 49.236],
2496	2496	Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the
2497	2497	78th Legislature, Regular Session, 2003, applies] to the district.
2498	2498	SECTION 65. Section 49.107(g), Water Code, is amended to
2499	2499	read as follows:
2500	2500	(g) Sections 26.04, 26.05, 26.061, [and] 26.07, and 26.08,
2501	2501	Tax Code, do not apply to a tax levied and collected under this
2502	2502	section or an ad valorem tax levied and collected for the payment of
2503	2503	the interest on and principal of bonds issued by a district.
2504	2504	SECTION 66. Section 49.108(f), Water Code, is amended to
2505	2505	read as follows:
2506	2506	(f) Sections 26.04, 26.05, 26.061, [and] 26.07, and 26.08,
2507	2507	Tax Code, do not apply to a tax levied and collected for payments
2508	2508	made under a contract approved in accordance with this section.
2509	2509	SECTION 67. Section 49.236(a), Water Code, as added by
2510	2510	Chapter 335 (S.B. 392), Acts of the 78th Legislature, Regular
2511	2511	Session, 2003, is amended to read as follows:
2512	2512	(a) Before the board adopts an ad valorem tax rate for the
2513	2513	district for debt service, operation and maintenance purposes, or
2514	2514	contract purposes, the board shall give notice of each meeting of
2515	2515	the board at which the adoption of a tax rate will be considered.
2516	2516	The notice must:
2517	2517	(1) contain a statement in substantially the following
2518	2518	form:
2519	2519	"NOTICE OF PUBLIC HEARING ON TAX RATE
2520	2520	"The (name of the district) will hold a public hearing on a
2521	2521	proposed tax rate for the tax year (year of tax levy) on (date and
2522	2522	time) at (meeting place). Your individual taxes may increase at a
2523	2523	greater or lesser rate, or even decrease, depending on the tax rate
2524	2524	that is adopted and on the change in the taxable value of your
2525	2525	property in relation to the change in taxable value of all other
2526	2526	property [and the tax rate that is adopted]. The change in the
2527	2527	taxable value of your property in relation to the change in the
2528	2528	taxable value of all other property determines the distribution of
2529	2529	the tax burden among all property owners.
2530	2530	"(Names of all board members and, if a vote was taken, an
2531	2531	indication of how each voted on the proposed tax rate and an
2532	2532	indication of any absences.)";
2533	2533	(2) contain the following information:
2534	2534	(A) the district's total adopted tax rate for the
2535	2535	preceding year and the proposed tax rate, expressed as an amount per
2536	2536	$100;
2537	2537	(B) the difference, expressed as an amount per
2538	2538	$100 and as a percent increase or decrease, as applicable, in the
2539	2539	proposed tax rate compared to the adopted tax rate for the preceding
2540	2540	year;
2541	2541	(C) the average appraised value of a residence
2542	2542	homestead in the district in the preceding year and in the current
2543	2543	year; the district's total homestead exemption, other than an
2544	2544	exemption available only to disabled persons or persons 65 years of
2545	2545	age or older, applicable to that appraised value in each of those
2546	2546	years; and the average taxable value of a residence homestead in
2547	2547	the district in each of those years, disregarding any homestead
2548	2548	exemption available only to disabled persons or persons 65 years of
2549	2549	age or older;
2550	2550	(D) the amount of tax that would have been
2551	2551	imposed by the district in the preceding year on a residence
2552	2552	homestead appraised at the average appraised value of a residence
2553	2553	homestead in that year, disregarding any homestead exemption
2554	2554	available only to disabled persons or persons 65 years of age or
2555	2555	older;
2556	2556	(E) the amount of tax that would be imposed by the
2557	2557	district in the current year on a residence homestead appraised at
2558	2558	the average appraised value of a residence homestead in that year,
2559	2559	disregarding any homestead exemption available only to disabled
2560	2560	persons or persons 65 years of age or older, if the proposed tax
2561	2561	rate is adopted; [and]
2562	2562	(F) the difference between the amounts of tax
2563	2563	calculated under Paragraphs (D) and (E), expressed in dollars and
2564	2564	cents and described as the annual percentage increase or decrease,
2565	2565	as applicable, in the tax to be imposed by the district on the
2566	2566	average residence homestead in the district in the current year if
2567	2567	the proposed tax rate is adopted; and
2568	2568	(G) if the proposed combined debt service,
2569	2569	operation and maintenance, and contract tax rate would authorize
2570	2570	the qualified voters of the district by petition to require a
2571	2571	rollback election to be held in the district, a description of the
2572	2572	purpose of the proposed tax increase; and
2573	2573	(3) contain a statement in substantially the following
2574	2574	form:
2575	2575	"NOTICE OF TAXPAYERS' RIGHT TO ROLLBACK ELECTION
2576	2576	"If taxes on the average residence homestead increase by more
2577	2577	than eight percent, the qualified voters of the district by
2578	2578	petition may require that an election be held to determine whether
2579	2579	to reduce the operation and maintenance tax rate to the rollback tax
2580	2580	rate under Section 49.236(d), Water Code."
2581	2581	SECTION 68. The following provisions are repealed:
2582	2582	(1) Sections 403.302(m-1) and (n), Government Code;
2583	2583	(2) Section 140.010, Local Government Code;
2584	2584	(3) Section 49.236, Water Code, as added by Chapter
2585	2585	248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,
2586	2586	2003;
2587	2587	(4) Section 49.2361, Water Code;
2588	2588	(5) Section 1, H.B. 2228, Acts of the 85th
2589	2589	Legislature, Regular Session, 2017, which amended Section
2590	2590	11.4391(a), Tax Code;
2591	2591	(6) Section 3, H.B. 2228, Acts of the 85th
2592	2592	Legislature, Regular Session, 2017, which added Sections 22.23(c)
2593	2593	and (d), Tax Code; and
2594	2594	(7) Section 5, H.B. 2228, Acts of the 85th
2595	2595	Legislature, Regular Session, 2017, which amended Sections
2596	2596	41.44(a) and (c), Tax Code.
2597	2597	SECTION 69. Sections 5.05, 5.102, 5.13, and 23.01, Tax
2598	2598	Code, as amended by this Act, apply only to the appraisal of
2599	2599	property for ad valorem tax purposes for a tax year beginning on or
2600	2600	after January 1, 2018.
2601	2601	SECTION 70. (a) The comptroller shall comply with Sections
2602	2602	5.07(f), (g), (h), and (i), Tax Code, as added by this Act, as soon
2603	2603	as practicable after January 1, 2018.
2604	2604	(b) The comptroller shall comply with Section 5.091, Tax
2605	2605	Code, as amended by this Act, not later than January 1, 2019.
2606	2606	SECTION 71. Section 6.41(d-9), Tax Code, as amended by this
2607	2607	Act, applies only to the appointment of appraisal review board
2608	2608	members to terms beginning on or after January 1, 2019.
2609	2609	SECTION 72. Section 6.42(d), Tax Code, as added by this Act,
2610	2610	applies only to a recommendation, determination, decision, or other
2611	2611	action by an appraisal review board or a panel of such a board on or
2612	2612	after January 1, 2018. A recommendation, determination, decision,
2613	2613	or other action by an appraisal review board or a panel of such a
2614	2614	board before January 1, 2018, is governed by the law as it existed
2615	2615	immediately before that date, and that law is continued in effect
2616	2616	for that purpose.
2617	2617	SECTION 73. Sections 11.4391(a) and 22.23, Tax Code, as
2618	2618	amended by this Act, apply only to ad valorem taxes imposed for a
2619	2619	tax year beginning on or after January 1, 2018.
2620	2620	SECTION 74. (a) An appraisal district established in a
2621	2621	county with a population of 120,000 or more and each taxing unit
2622	2622	located wholly or partly in such an appraisal district shall comply
2623	2623	with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18,
2624	2624	Tax Code, as added by this Act, beginning with the 2019 tax year.
2625	2625	(b) An appraisal district established in a county with a
2626	2626	population of less than 120,000 and each taxing unit located wholly
2627	2627	in such an appraisal district shall comply with Sections
2628	2628	26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax Code, as
2629	2629	added by this Act, beginning with the 2020 tax year.
2630	2630	SECTION 75. Not later than the 30th day after the effective
2631	2631	date of this section:
2632	2632	(1) the designated officer or employee of each taxing
2633	2633	unit shall submit to the county assessor-collector for each county
2634	2634	in which all or part of the territory of the taxing unit is located
2635	2635	the worksheets used by the designated officer or employee to
2636	2636	calculate the effective and rollback tax rates of the unit for the
2637	2637	2013-2017 tax years; and
2638	2638	(2) the county assessor-collector for each county
2639	2639	shall post the worksheets submitted to the county
2640	2640	assessor-collector under Subdivision (1) of this section on the
2641	2641	Internet website of the county.
2642	2642	SECTION 76. A taxing unit that does not own, operate, or
2643	2643	control an Internet website is not required to comply with Sections
2644	2644	26.05(b)(2) and 26.065(b), Tax Code, as amended by this Act, until
2645	2645	the first tax year in which the unit is required by law to maintain
2646	2646	or have access to an Internet website.
2647	2647	SECTION 77. Section 33.08(b), Tax Code, as amended by this
2648	2648	Act, applies only to taxes that become delinquent on or after
2649	2649	January 1, 2018. Taxes that become delinquent before that date are
2650	2650	governed by the law as it existed immediately before that date, and
2651	2651	that law is continued in effect for that purpose.
2652	2652	SECTION 78. Section 41.03(a), Tax Code, as amended by this
2653	2653	Act, applies only to a challenge under Chapter 41, Tax Code, for
2654	2654	which a challenge petition is filed on or after January 1, 2018. A
2655	2655	challenge under Chapter 41, Tax Code, for which a challenge
2656	2656	petition was filed before January 1, 2018, is governed by the law in
2657	2657	effect on the date the challenge petition was filed, and the former
2658	2658	law is continued in effect for that purpose.
2659	2659	SECTION 79. Sections 41.45 and 41.66, Tax Code, as amended
2660	2660	by this Act, apply only to a protest filed under Chapter 41, Tax
2661	2661	Code, on or after January 1, 2019. A protest filed under that
2662	2662	chapter before January 1, 2019, is governed by the law in effect on
2663	2663	the date the protest was filed, and the former law is continued in
2664	2664	effect for that purpose.
2665	2665	SECTION 80. Section 41.71, Tax Code, as amended by this Act,
2666	2666	applies only to a hearing on a protest under Chapter 41, Tax Code,
2667	2667	that is scheduled on or after January 1, 2018. A hearing on a
2668	2668	protest under Chapter 41, Tax Code, that is scheduled before
2669	2669	January 1, 2018, is governed by the law in effect on the date the
2670	2670	hearing was scheduled, and that law is continued in effect for that
2671	2671	purpose.
2672	2672	SECTION 81. Section 41A.07, Tax Code, as amended by this
2673	2673	Act, applies only to a request for binding arbitration received by
2674	2674	the comptroller from an appraisal district on or after January 1,
2675	2675	2018.
2676	2676	SECTION 82. (a) Except as otherwise provided by this Act,
2677	2677	this Act takes effect January 1, 2018.
2678	2678	(b) Section 75 of this Act takes effect immediately if this
2679	2679	Act receives a vote of two-thirds of all the members elected to each
2680	2680	house, as provided by Section 39, Article III, Texas Constitution.
2681	2681	If this Act does not receive the vote necessary for immediate
2682	2682	effect, Section 75 of this Act takes effect on the 91st day after
2683	2683	the last day of the legislative session.
2684	2684	(c) The following provisions take effect September 1, 2018:
2685	2685	(1) Sections 6.41(b) and (d-9), Tax Code, as amended
2686	2686	by this Act;
2687	2687	(2) Sections 6.41(b-1), (b-2), and (d-10), Tax Code,
2688	2688	as added by this Act;
2689	2689	(3) Section 6.414(d), Tax Code, as amended by this
2690	2690	Act;
2691	2691	(4) Section 6.425, Tax Code, as added by this Act;
2692	2692	(5) Section 41.44(d), Tax Code, as amended by this
2693	2693	Act;
2694	2694	(6) Section 41.45(d), Tax Code, as amended by this
2695	2695	Act;
2696	2696	(7) Sections 41.45(d-1), (d-2), and (d-3), Tax Code,
2697	2697	as added by this Act;
2698	2698	(8) Section 41.66(k), Tax Code, as amended by this
2699	2699	Act; and
2700	2700	(9) Section 41.66(k-1), Tax Code, as added by this
2701	2701	Act.
2702	2702	(d) The following provisions take effect January 1, 2019:
2703	2703	(1) Sections 26.04(d-1), (d-2), (d-3), (e-2), (e-3),
2704	2704	(e-4), and (e-5), Tax Code, as added by this Act;
2705	2705	(2) Sections 26.04(e-1) and (g), Tax Code, as amended
2706	2706	by this Act;
2707	2707	(3) Sections 26.05(d-1) and (d-2), Tax Code, as added
2708	2708	by this Act; and
2709	2709	(4) Section 26.05(e), Tax Code, as amended by this
2710	2710	Act.