Texas 2019 - 86th Regular

Texas House Bill HB2 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~86R23619~~ CJC/TJB-F
	1	+	86R9367 CJC/TJB-F
2	2		By: Burrows H.B. No. 2
3		-	Substitute the following for H.B. No. 2:
4		-	By: Murphy C.S.H.B. No. 2
5	3
6	4
7	5		A BILL TO BE ENTITLED
8	6		AN ACT
9		-	relating to ad valorem taxation~~; authorizing fees~~.
	7	+	relating to ad valorem taxation.
10	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11		-	SECTION 1. This Act may be cited as the Texas ~~Taxpayer~~
12		-	~~Transparency~~ Act of 2019.
	9	+	SECTION 1. This Act may be cited as the Texas Property Tax
	10	+	Reform and Relief Act of 2019.
13	11		SECTION 2. Section 1.085(a), Tax Code, is amended to read as
14	12		follows:
15	13		(a) Notwithstanding any other provision in this title and
16	14		except as provided by this section, any notice, rendition,
17	15		application form, or completed application, or information
18	16		requested under Section 41.461(a)(2), that is required or permitted
19	17		by this title to be delivered between a chief appraiser, an
20	18		appraisal district, an appraisal review board, or any combination
21	19		of those persons and a property owner or [between a chief appraiser,
22	20		an appraisal district, an appraisal review board, or any
23	21		combination of those persons and] a person designated by a property
24	22		owner under Section 1.111(f) may be delivered in an electronic
25	23		format if the chief appraiser and the property owner or person
26	24		designated by the owner agree under this section.
27	25		SECTION 3. Chapter 5, Tax Code, is amended by adding Section
28	26		5.01 to read as follows:
29	27		Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
30	28		(a) The comptroller shall appoint the property tax administration
31	29		advisory board to advise the comptroller with respect to the
32	30		division or divisions within the office of the comptroller with
33	31		primary responsibility for state administration of property
34		-	taxation and state oversight of appraisal districts. The advisory
35		-	board may make recommendations to the comptroller regarding
36		-	improving the effectiveness and efficiency of the property tax
37		-	system, best practices, and complaint resolution procedures.
	32	+	taxation and state oversight of appraisal districts and local tax
	33	+	offices. The advisory board may make recommendations to the
	34	+	comptroller regarding improving the effectiveness and efficiency
	35	+	of the property tax system, best practices, and complaint
	36	+	resolution procedures.
38	37		(b) The advisory board is composed of at least six members
39	38		appointed by the comptroller. The members of the board should
40	39		include:
41	40		(1) representatives of property tax payers, appraisal
42		-	districts~~, assessors~~, and school districts; and
	41	+	districts, and school districts; and
43	42		(2) a person who has knowledge or experience in
44	43		conducting ratio studies.
45	44		(c) The members of the advisory board serve at the pleasure
46	45		of the comptroller.
47	46		(d) Any advice to the comptroller relating to a matter
48	47		described by Subsection (a) that is provided by a member of the
49	48		advisory board must be provided at a meeting called by the
50	49		comptroller.
51	50		(e) Chapter 2110, Government Code, does not apply to the
52	51		advisory board.
53		-	SECTION 4. Sections 5.041(b), (c), (e-1), ~~and (e-3)~~, ~~Tax~~
54		-	~~Code, are~~ amended to read as follows:
	52	+	SECTION 4. Sections 5.041(b), (c), and (e-1), Tax Code, are
	53	+	amended to read as follows:
55	54		(b) A member of the appraisal review board established for
56	55		an appraisal district must complete the course established under
57	56		Subsection (a). The course must provide at least eight hours of
58	57		classroom training and education. A member of the appraisal review
59	58		board may not participate in a hearing conducted by the board unless
60	59		the person has completed the course established under Subsection
61	60		(a) and received a certificate of course completion.
62	61		(c) The comptroller may contract with service providers to
63	62		assist with the duties imposed under Subsection (a), but the course
64	63		required may not be provided by an appraisal district, the chief
65	64		appraiser or another employee of an appraisal district, a member of
66	65		the board of directors of an appraisal district, a member of an
67	66		appraisal review board, or a taxing unit. The comptroller may
68	67		assess a fee to recover a portion of the costs incurred for the
69		-	training course, but the fee may not exceed $50 ~~for each [per]~~
70		-	~~person trained.~~ If the training is provided to an individual other
71		-	~~than a member of~~ an appraisal review board, the comptroller may
72		-	~~assess a fee not to~~ exceed $50 ~~for each~~ person trained.
	68	+	training course, but the fee may not exceed $50 per person trained.
	69	+	If the training is provided to an individual other than a member of
	70	+	an appraisal review board, the comptroller may assess a fee not to
	71	+	exceed $50 per person trained.
73	72		(e-1) In addition to the course established under
74	73		Subsection (a), the comptroller shall approve curricula and provide
75	74		materials for use in a continuing education course for members of an
76	75		appraisal review board. The course must provide at least four hours
77	76		of classroom training and education. The curricula and materials
78	77		must include information regarding:
79	78		(1) the cost, income, and market data comparison
80	79		methods of appraising property;
81	80		(2) the appraisal of business personal property;
82	81		(3) the determination of capitalization rates for
83	82		property appraisal purposes;
84	83		(4) the duties of an appraisal review board;
85	84		(5) the requirements regarding the independence of an
86	85		appraisal review board from the board of directors and the chief
87	86		appraiser and other employees of the appraisal district;
88	87		(6) the prohibitions against ex parte communications
89	88		applicable to appraisal review board members;
90	89		(7) the Uniform Standards of Professional Appraisal
91	90		Practice;
92	91		(8) the duty of the appraisal district to substantiate
93	92		the district's determination of the value of property;
94	93		(9) the requirements regarding the equal and uniform
95	94		appraisal of property;
96	95		(10) the right of a property owner to protest the
97	96		appraisal of the property as provided by Chapter 41; and
98	97		(11) a detailed explanation of each of the actions
99	98		described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
100	99		41.42, and 41.43 so that members are fully aware of each of the
101	100		grounds on which a property appraisal can be appealed.
102		-	(e-3) The comptroller may contract with service providers
103		-	to assist with the duties imposed under Subsection (e-1), but the
104		-	course required by that subsection may not be provided by an
105		-	appraisal district, the chief appraiser or another employee of an
106		-	appraisal district, a member of the board of directors of an
107		-	appraisal district, a member of an appraisal review board, or a
108		-	taxing unit. The comptroller may assess a fee to recover a portion
109		-	of the costs incurred for the continuing education course, but the
110		-	fee may not exceed $50 for each person trained. If the training is
111		-	provided to an individual other than a member of an appraisal review
112		-	board, the comptroller may assess a fee not to exceed $50 for each
113		-	person trained.
114	101		SECTION 5. Chapter 5, Tax Code, is amended by adding Section
115	102		5.043 to read as follows:
116	103		Sec. 5.043. TRAINING OF ARBITRATORS. (a) This section
117	104		applies only to persons who have agreed to serve as arbitrators
118	105		under Chapter 41A.
119	106		(b) The comptroller shall:
120	107		(1) approve curricula and provide an arbitration
121	108		manual and other materials for use in training and educating
122	109		arbitrators;
123	110		(2) make all materials for use in training and
124	111		educating arbitrators freely available online; and
125	112		(3) establish and supervise a training program on
126	113		property tax law for the training and education of arbitrators.
127	114		(c) The training program must:
128	115		(1) emphasize the requirements regarding the equal and
129	116		uniform appraisal of property; and
130	117		(2) be at least four hours in length.
131	118		(d) The training program may be provided online. The
132	119		comptroller by rule may prescribe the manner by which the
133	120		comptroller may verify that a person taking the training program
134	121		online has taken and completed the program.
135	122		(e) The comptroller may contract with service providers to
136	123		assist with the duties imposed under Subsection (b), but the
137	124		training program may not be provided by an appraisal district, the
138	125		chief appraiser or another employee of an appraisal district, a
139	126		member of the board of directors of an appraisal district, a member
140	127		of an appraisal review board, or a taxing unit. The comptroller may
141	128		assess a fee to recover a portion of the costs incurred for the
142	129		training program, but the fee may not exceed $50 for each person
143	130		trained.
144	131		(f) The comptroller shall prepare an arbitration manual for
145	132		use in the training program. The manual shall be updated regularly
146	133		and may be revised on request, in writing, to the comptroller. The
147	134		revised language must be approved by the unanimous agreement of a
148	135		committee selected by the comptroller and representing, equally,
149	136		taxpayers and chief appraisers. The person requesting the revision
150	137		must pay the costs of mediation if the comptroller determines that
151	138		mediation is required.
152	139		SECTION 6. Section 5.05, Tax Code, is amended by adding
153	140		Subsection (c-1) to read as follows:
154	141		(c-1) An appraisal district shall appraise property in
155		-	accordance with any appraisal manuals ~~required~~ by ~~law to be~~
156		-	~~prepared and issued by the~~ comptroller.
	142	+	accordance with any appraisal manuals prepared and issued by the
	143	+	comptroller under this section.
157	144		SECTION 7. Section 5.07, Tax Code, is amended by adding
158		-	Subsections (f), (g), (h), ~~(i),~~ and (j) to read as follows:
	145	+	Subsections (f), (g), (h), and (i) to read as follows:
159	146		(f) The comptroller shall prescribe tax rate calculation
160	147		forms to be used by the designated officer or employee of each:
161	148		(1) taxing unit other than a school district to
162	149		calculate and submit the no-new-revenue tax rate and the rollback
163	150		tax rate for the taxing unit as required by Chapter 26; and
164		-	(2) school district to:
165		-	(A) calculate and submit the no-new-revenue tax
166		-	rate and the rollback tax rate for the district as required by
167		-	Chapter 26; and
168		-	(B) submit the rate to maintain the same amount
169		-	of state and local revenue per weighted student that the district
170		-	received in the school year beginning in the preceding tax year as
171		-	required by Chapter 26.
	151	+	(2) school district to calculate and submit the
	152	+	no-new-revenue tax rate, the rollback tax rate, and the rate to
	153	+	maintain the same amount of state and local revenue per weighted
	154	+	student that the district received in the school year beginning in
	155	+	the preceding tax year as required by Chapter 26.
172	156		(g) The forms described by Subsection (f) must be in an
173	157		electronic format and:
174	158		(1) have blanks that can be filled in electronically;
175	159		(2) be capable of being certified by the designated
176	160		officer or employee after completion as accurately calculating the
177	161		applicable tax rates and using values that are the same as the
178	162		values shown in the taxing unit's certified appraisal roll; and
179	163		(3) be capable of being electronically incorporated
180		-	into the ~~property~~ tax database maintained by ~~each appraisal~~
181		-	district ~~under Section 26.17~~ and submitted electronically to ~~the~~
182		-	county assessor-collector of each county in which all or part of ~~the~~
183		-	territory of the taxing unit is located.
	164	+	into the real-time tax database maintained by the tax notice
	165	+	officer of each appraisal district and submitted electronically to
	166	+	the county assessor-collector of each county in which all or part of
	167	+	the territory of the taxing unit is located.
184	168		(h) For purposes of Subsections (f) and (g), the comptroller
185	169		shall use the forms published on the comptroller's Internet website
186	170		as of January 1, 2019, modified as necessary to comply with the
187		-	requirements of this section. The comptroller shall update the
188		-	forms as necessary to reflect formatting or other nonsubstantive
189		-	changes.
	171	+	requirements of those subsections. The comptroller shall update
	172	+	the forms as necessary to reflect any change in the values used to
	173	+	calculate a tax rate resulting from a statutory change in a value
	174	+	used to calculate a tax rate. The comptroller may also update the
	175	+	forms to reflect formatting or other nonsubstantive changes.
190	176		(i) The comptroller may revise the forms to reflect
191		-	~~substantive~~ changes other than those described by Subsection (h) or
	177	+	statutory changes other than those described by Subsection (h) or
192	178		on receipt of a request in writing. A revision under this
193	179		subsection must be approved by the agreement of a majority of the
194	180		members of a committee selected by the comptroller who are present
195	181		at a committee meeting at which a quorum is present. The members of
196		-	the committee must represent, equally, taxpayers, taxing ~~units or~~
197		-	persons designated by taxing units~~, and assessors~~. In the case of a
	182	+	the committee must represent, equally, taxpayers and either taxing
	183	+	units or persons designated by taxing units. In the case of a
198	184		revision for which the comptroller receives a request in writing,
199	185		the person requesting the revision shall pay the costs of mediation
200	186		if the comptroller determines that mediation is required.
201		-	(j) A meeting of the committee held under Subsection (i) is
202		-	not subject to the requirements of Chapter 551, Government Code.
203		-	SECTION 8. Section 5.09(a), Tax Code, is amended to read as
204		-	follows:
205		-	(a) The comptroller shall prepare a biennial report of the
206		-	total appraised values and taxable values of taxable property by
207		-	category and the tax rates of each county, municipality, special
208		-	district, and school district in effect for the two years preceding
209		-	the year in which the report is prepared. The comptroller shall
210		-	review and verify the values and tax rates reported to the
211		-	comptroller for the purpose of preparing the report and prepare the
212		-	report so that the information provided to the comptroller is
213		-	presented in a consistent manner.
214		-	SECTION 9. Section 5.091, Tax Code, is amended to read as
	187	+	SECTION 8. Section 5.091, Tax Code, is amended to read as
215	188		follows:
216	189		Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the
217	190		comptroller shall prepare a list that includes the total tax rate
218	191		imposed by each taxing unit in this state, as [other than a school
219	192		district, if the tax rate is] reported to the comptroller by each
220	193		appraisal district, for the year [preceding the year] in which the
221	194		list is prepared. The comptroller shall:
222	195		(1) prescribe the manner in which and deadline by
223	196		which appraisal districts are required to submit the tax rates to
224	197		the comptroller; and
225	198		(2) list the tax rates alphabetically according to:
226	199		(A) the county or counties in which each taxing
227	200		unit is located; and
228	201		(B) the name of each taxing unit [in descending
229	202		order].
230	203		(b) Not later than January 1 [December 31] of the following
231	204		[each] year, the comptroller shall publish on the comptroller's
232	205		Internet website the list required by Subsection (a).
233		-	SECTION 10. Sections 5.102(a) and (c), Tax Code, are
234		-	~~amended~~ to read as follows:
	206	+	SECTION 9. Sections 5.102(a) and (c), Tax Code, are amended
	207	+	to read as follows:
235	208		(a) At least once every two years, the comptroller shall
236	209		review the governance of each appraisal district, the taxpayer
237	210		assistance provided by each appraisal district, and the operating
238	211		and appraisal standards, procedures, and methodology used by each
239	212		appraisal district, to determine compliance with generally
240	213		accepted standards, procedures, and methodology, including
241	214		compliance with standards, procedures, and methodology prescribed
242		-	by ~~any~~ appraisal manuals ~~required by law to be~~ prepared and issued
243		-	~~by the comptroller. After~~ consultation with the property tax
244		-	~~administration advisory board~~ [committee created under Section
245		-	~~403.302, Government Code], the~~ comptroller by rule may establish
246		-	~~procedures and standards for~~ conducting and scoring the review.
	215	+	by appraisal manuals prepared and issued by the comptroller. After
	216	+	consultation with the property tax administration advisory board
	217	+	[committee created under Section 403.302, Government Code], the
	218	+	comptroller by rule may establish procedures and standards for
	219	+	conducting and scoring the review.
247	220		(c) At the conclusion of the review, the comptroller shall,
248	221		in writing, notify the appraisal district concerning its
249	222		performance in the review. If the review results in a finding that
250	223		an appraisal district is not in compliance with generally accepted
251	224		standards, procedures, and methodology, including compliance with
252		-	standards, procedures, and methodology prescribed by ~~any~~ appraisal
253		-	manuals ~~required by law to be~~ prepared and issued by the
254		-	~~comptroller, the comptroller~~ shall deliver a report that details
255		-	~~the comptroller's findings and~~ recommendations for improvement to:
	225	+	standards, procedures, and methodology prescribed by appraisal
	226	+	manuals prepared and issued by the comptroller, the comptroller
	227	+	shall deliver a report that details the comptroller's findings and
	228	+	recommendations for improvement to:
256	229		(1) the appraisal district's chief appraiser and board
257	230		of directors; and
258	231		(2) the superintendent and board of trustees of each
259	232		school district participating in the appraisal district.
260		-	SECTION 11. Chapter 5, Tax Code, is amended by adding
	233	+	SECTION 10. Chapter 5, Tax Code, is amended by adding
261	234		Section 5.104 to read as follows:
262	235		Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The
263		-	comptroller shall:
264		-	(1) prepare an appraisal review board survey form that
265		-	allows an individual described by Subsection (b) to submit comments
266		-	and suggestions to the comptroller regarding an appraisal review
267		-	board;
268		-	(2) prepare instructions for completing and
269		-	submitting the form; and
270		-	(3) establish and maintain a web page on the
271		-	comptroller's Internet website that allows an individual described
272		-	by Subsection (b) to electronically complete and submit the form.
273		-	(b) The following individuals who attend a hearing in person
274		-	or by telephone conference call on a motion filed under Section
275		-	25.25 to correct the appraisal roll or a protest under Chapter 41
276		-	may complete and submit a survey form under this section:
277		-	(1) a property owner whose property is the subject of
278		-	the motion or protest;
279		-	(2) the designated agent of the owner; or
	236	+	comptroller shall prepare:
	237	+	(1) an appraisal review board survey form that allows
	238	+	an individual described by Subsection (b) to submit comments and
	239	+	suggestions to the comptroller regarding an appraisal review board;
	240	+	and
	241	+	(2) instructions for completing and submitting the
	242	+	form.
	243	+	(b) The following individuals may complete and submit a
	244	+	survey form under this section:
	245	+	(1) a property owner who files a motion under Section
	246	+	25.25 to correct the appraisal roll or a protest under Chapter 41;
	247	+	(2) the designated agent of the property owner; or
280	248		(3) a designated representative of the appraisal
281		-	district in which the motion or protest is filed.
	249	+	district in which the motion or protest is filed who attends the
	250	+	hearing on the motion or protest.
282	251		(c) The survey form must allow an individual to submit
283	252		comments and suggestions regarding:
284	253		(1) the matters listed in Section 5.103(b); and
285	254		(2) any other matter related to the fairness and
286	255		efficiency of the appraisal review board.
287		-	(d) An appraisal district must provide to each property
288		-	owner or designated agent of the owner who is authorized to submit a
289		-	survey form under this section a document that states that the owner
290		-	or agent:
291		-	(1) is entitled to complete and submit the survey
292		-	form;
293		-	(2) may submit the form to the comptroller:
294		-	(A) in person;
295		-	(B) by mail;
296		-	(C) by electronic mail; or
297		-	(D) through the web page required to be
298		-	established by the comptroller under Subsection (a)(3); and
299		-	(3) may obtain a paper copy of the form and
300		-	instructions for completing the form at the appraisal office.
301		-	(e) The document described by Subsection (d) must include
302		-	the uniform resource locator (URL) address of the web page required
303		-	to be established by the comptroller under Subsection (a)(3).
304		-	(f) An appraisal district must provide the document
305		-	described by Subsection (d) to a property owner or the designated
306		-	agent of the owner:
307		-	(1) at or before the first hearing on the motion or
308		-	protest described by Subsection (b) by the appraisal review board
309		-	established for the appraisal district or by a panel of the board;
310		-	and
311		-	(2) with each order under Section 25.25 or 41.47
312		-	determining a motion or protest, as applicable, delivered by the
313		-	board or a panel of the board.
314		-	(g) Notwithstanding Subsections (d) and (f), if an
315		-	appraisal district provides the document described by Subsection
316		-	(d) to a property owner or the designated agent of the owner at or
317		-	before a hearing on a motion or protest described by Subsection (b),
318		-	the appraisal district is not required to provide another copy of
319		-	the document to the owner or agent at or before another hearing on a
320		-	motion or protest held on the same day.
321		-	(h) An individual who elects to submit the survey form must
	256	+	(d) An appraisal district must provide the survey form and
	257	+	the instructions for completing and submitting the form to each
	258	+	property owner or designated agent of the owner at or before each
	259	+	hearing conducted under Section 25.25 or Chapter 41 by the
	260	+	appraisal review board established for the appraisal district or by
	261	+	a panel of the board.
	262	+	(e) An individual who elects to submit the survey form must
322	263		submit the form to the comptroller as provided by this section. An
323		-	individual may submit only one survey form for each motion or
324		-	protest.
325		-	(i) The comptroller shall allow an individual to submit a
	264	+	appraisal district may not accept a survey form submitted under
	265	+	this section. An individual may submit only one survey form for
	266	+	each motion or protest.
	267	+	(f) The comptroller shall allow an individual to submit a
326	268		survey form to the comptroller in the following manner:
327	269		(1) in person;
328	270		(2) by mail;
329	271		(3) by electronic mail; or
330		-	(4) through ~~the~~ web page ~~required to be established by~~
331		-	the ~~comptroller under Subsection (a)(3)~~.
332		-	(j) An appraisal district may not require a property owner
	272	+	(4) through a web page on the comptroller's Internet
	273	+	website that allows the individual to complete and submit the form.
	274	+	(g) An appraisal district may not require a property owner
333	275		or the designated agent of the owner to complete a survey form at
334		-	the appraisal office.
335		-	(k) The comptroller shall issue an annual report that
	276	+	the appraisal office in order to be permitted to submit the form to
	277	+	the comptroller.
	278	+	(h) A property owner, the designated agent of the owner, or
	279	+	a designated representative of an appraisal district who elects to
	280	+	submit a survey form must submit the form not later than the 45th
	281	+	day after the date the form is provided to the owner or agent under
	282	+	Subsection (d).
	283	+	(i) The comptroller shall issue an annual report that
336	284		summarizes the information included in the survey forms submitted
337		-	during the preceding ~~tax~~ year. The report may not disclose the
338		-	~~identity~~ of an individual who submitted a survey form.
339		-	(l) The comptroller may adopt rules necessary to implement
	285	+	during the preceding year. The report may not disclose the identity
	286	+	of an individual who submitted a survey form.
	287	+	(j) The comptroller may adopt rules necessary to implement
340	288		this section.
341		-	SECTION 12. Section 5.13(d), Tax Code, is amended to read as
	289	+	SECTION 11. Section 5.13(d), Tax Code, is amended to read as
342	290		follows:
343	291		(d) In conducting a general audit, the comptroller shall
344	292		consider and report on:
345	293		(1) the extent to which the district complies with
346	294		applicable law or generally accepted standards of appraisal or
347	295		other relevant practice, including appraisal standards and
348		-	practices prescribed by ~~any~~ appraisal manuals ~~required~~ by ~~law to be~~
349		-	~~prepared and issued by~~ the comptroller;
	296	+	practices prescribed by appraisal manuals prepared and issued by
	297	+	the comptroller;
350	298		(2) the uniformity and level of appraisal of major
351	299		kinds of property and the cause of any significant deviations from
352	300		ideal uniformity and equality of appraisal of major kinds of
353	301		property;
354	302		(3) duplication of effort and efficiency of operation;
355	303		(4) the general efficiency, quality of service, and
356	304		qualification of appraisal district personnel; and
357	305		(5) except as otherwise provided by Subsection (b) [of
358	306		this section], any other matter included in the request for the
359	307		audit.
360		-	SECTION 13. Section 6.035(a-1), Tax Code, is amended to
	308	+	SECTION 12. Section 6.035(a-1), Tax Code, is amended to
361	309		read as follows:
362	310		(a-1) An individual is ineligible to serve on an appraisal
363	311		district board of directors if the individual has engaged in the
364	312		business of appraising property for compensation for use in
365	313		proceedings under this title or of representing property owners for
366	314		compensation in proceedings under this title in the appraisal
367	315		district at any time during the preceding three [five] years.
	316	+	SECTION 13. Section 6.05, Tax Code, is amended by adding
	317	+	Subsection (k) to read as follows:
	318	+	(k) The chief appraiser shall establish an office of tax
	319	+	notices in the appraisal district. The office is responsible for
	320	+	delivering the notice required by Section 26.04(e-2) and creating
	321	+	and maintaining the database required by Section 26.17. The office
	322	+	is administered by the tax notice officer, who is appointed by and
	323	+	serves at the pleasure of the chief appraiser. The chief appraiser
	324	+	may designate other personnel to assist the tax notice officer in
	325	+	performing the functions of the office. In all communications, the
	326	+	office must identify itself as the "(insert name of county in which
	327	+	appraisal district is established) County Office of Tax Notices"
	328	+	rather than as the appraisal district.
368	329		SECTION 14. Section 6.15, Tax Code, is amended by adding
369	330		Subsection (c-1) to read as follows:
370	331		(c-1) Subsections (a) and (b) do not prohibit a member of
371	332		the board of directors of an appraisal district from transmitting
372	333		to the chief appraiser without comment a complaint by a property
373	334		owner or taxing unit about the appraisal of a specific property,
374	335		provided that the transmission is in writing.
375	336		SECTION 15. Section 6.41, Tax Code, is amended by amending
376	337		Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and
377	338		(d-10) to read as follows:
378	339		(b) Except as provided by Subsection (b-1) or (b-2), an
379	340		appraisal review [The] board consists of three members.
380	341		(b-1) An appraisal [However, the] district board of
381	342		directors by resolution of a majority of the board's [its] members
382	343		may increase the size of the district's appraisal review board to
383	344		the number of members the board of directors considers appropriate.
384	345		(b-2) An appraisal district board of directors for a
385	346		district established in a county with a population of one million or
386	347		more by resolution of a majority of the board's members shall
387	348		increase the size of the district's appraisal review board to the
388	349		number of members the board of directors considers appropriate to
389	350		manage the duties of the appraisal review board, including the
390	351		duties of each special panel established under Section 6.425.
391	352		(d-9) In selecting individuals who are to serve as members
392	353		of the appraisal review board for an appraisal district described
393	354		by Subsection (b-2), the local administrative district judge shall
394	355		select an adequate number of qualified individuals to permit the
395	356		chairman of the appraisal review board to fill the positions on each
396	357		special panel established under Section 6.425.
397	358		(d-10) Upon selection of the individuals who are to serve as
398	359		members of the appraisal review board, the local administrative
399	360		district judge shall enter an appropriate order designating such
400	361		members and setting each member's respective term of office, as
401	362		provided elsewhere in this section.
402	363		SECTION 16. Sections 6.412(a) and (d), Tax Code, are
403	364		amended to read as follows:
404	365		(a) An individual is ineligible to serve on an appraisal
405	366		review board if the individual:
406	367		(1) is related within the second degree by
407	368		consanguinity or affinity, as determined under Chapter 573,
408	369		Government Code, to an individual who is engaged in the business of
409	370		appraising property for compensation for use in proceedings under
410	371		this title or of representing property owners for compensation in
411	372		proceedings under this title in the appraisal district for which
412	373		the appraisal review board is established;
413	374		(2) owns property on which delinquent taxes have been
414	375		owed to a taxing unit for more than 60 days after the date the
415	376		individual knew or should have known of the delinquency unless:
416	377		(A) the delinquent taxes and any penalties and
417	378		interest are being paid under an installment payment agreement
418	379		under Section 33.02; or
419	380		(B) a suit to collect the delinquent taxes is
420	381		deferred or abated under Section 33.06 or 33.065; or
421	382		(3) is related within the third degree by
422	383		consanguinity or within the second degree by affinity, as
423	384		determined under Chapter 573, Government Code, to a member of:
424	385		(A) the appraisal district's board of directors;
425	386		or
426	387		(B) the appraisal review board.
427	388		(d) A person is ineligible to serve on the appraisal review
428	389		board of an appraisal district established for a county described
429	390		by Section 6.41(d-1) [having a population of more than 100,000] if
430	391		the person:
431	392		(1) is a former member of the board of directors,
432	393		former officer, or former employee of the appraisal district;
433	394		(2) served as a member of the governing body or officer
434	395		of a taxing unit for which the appraisal district appraises
435	396		property, until the fourth anniversary of the date the person
436	397		ceased to be a member or officer; [or]
437	398		(3) appeared before the appraisal review board for
438	399		compensation during the two-year period preceding the date the
439	400		person is appointed; or
440	401		(4) served for all or part of three previous terms as a
441	402		board member or auxiliary board member on the appraisal review
442	403		board.
443	404		SECTION 17. Section 6.414(d), Tax Code, is amended to read
444	405		as follows:
445	406		(d) An auxiliary board member may hear taxpayer protests
446	407		before the appraisal review board. An auxiliary board member may
447	408		not hear taxpayer protests before a special panel established under
448	409		Section 6.425 unless the member is eligible to be appointed to the
449	410		special panel. If one or more auxiliary board members sit on a
450	411		panel established under Section 6.425 or 41.45 to conduct a protest
451	412		hearing, the number of regular appraisal review board members
452	413		required by that section to constitute the panel is reduced by the
453	414		number of auxiliary board members sitting. An auxiliary board
454	415		member sitting on a panel is considered a regular board member for
455	416		all purposes related to the conduct of the hearing.
456	417		SECTION 18. Section 6.42, Tax Code, is amended by amending
457	418		Subsection (a) and adding Subsection (d) to read as follows:
458	419		(a) A majority of the appraisal review board constitutes a
459	420		quorum. The local administrative district judge under Subchapter
460	421		D, Chapter 74, Government Code, in the county in which [board of
461	422		directors of] the appraisal district is established [by resolution]
462	423		shall select a chairman and a secretary from among the members of
463	424		the appraisal review board. The judge [board of directors of the
464	425		appraisal district] is encouraged to select as chairman [of the
465	426		appraisal review board] a member of the appraisal review board, if
466	427		any, who has a background in law and property appraisal.
467	428		(d) The concurrence of a majority of the members of the
468		-	appraisal review board present at a meeting of the board is
469		-	sufficient for a recommendation, determination, decision, or other
470		-	action by the board. The concurrence of a majority of the members
471		-	of a panel of the board present at a meeting of the panel is
472		-	sufficient for a recommendation by the panel. The concurrence of
473		-	more than a majority of the members of the board or panel may not be
474		-	required.
	429	+	appraisal review board or a panel of the board present at a meeting
	430	+	of the board or panel is sufficient for a recommendation,
	431	+	determination, decision, or other action by the board or panel, and
	432	+	the concurrence of more than a majority of the members of the board
	433	+	or panel may not be required.
475	434		SECTION 19. Subchapter C, Chapter 6, Tax Code, is amended by
476	435		adding Section 6.425 to read as follows:
477	436		Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN
478	437		CERTAIN DISTRICTS. (a) This section applies only to the appraisal
479	438		review board for an appraisal district described by Section
480	439		6.41(b-2).
481	440		(b) The appraisal review board shall establish special
482	441		panels to conduct protest hearings under Chapter 41 relating to
483	442		property that:
484	443		(1) has an appraised value of $50 million or more as
485	444		determined by the appraisal district; and
486	445		(2) is included in one of the following
487	446		classifications:
488	447		(A) commercial real and personal property;
489	448		(B) real and personal property of utilities;
490	449		(C) industrial and manufacturing real and
491	450		personal property; and
492	451		(D) multifamily residential real property.
493	452		(c) Each special panel described by this section consists of
494	453		three members of the appraisal review board appointed by the
495	454		chairman of the board.
496	455		(d) To be eligible to be appointed to a special panel
497	456		described by this section, a member of the appraisal review board
498	457		must:
499	458		(1) hold a juris doctor or equivalent degree;
500	459		(2) hold a master of business administration degree;
501	460		(3) be licensed as a certified public accountant under
502	461		Chapter 901, Occupations Code;
503	462		(4) be accredited by the American Society of
504	463		Appraisers as an accredited senior appraiser;
505	464		(5) possess an MAI professional designation from the
506	465		Appraisal Institute;
507	466		(6) possess a Certified Assessment Evaluator (CAE)
508	467		professional designation from the International Association of
509	468		Assessing Officers;
510	469		(7) have at least 10 years of experience in property
511	470		tax appraisal or consulting; or
512	471		(8) be licensed as a real estate broker or sales agent
513	472		under Chapter 1101, Occupations Code.
514	473		(e) Notwithstanding Subsection (d), the chairman of the
515	474		appraisal review board may appoint to a special panel described by
516	475		this section a member of the appraisal review board who does not
517	476		meet the qualifications prescribed by that subsection if:
518	477		(1) the number of persons appointed to the board by the
519	478		local administrative district judge who meet those qualifications
520	479		is not sufficient to fill the positions on each special panel; and
521	480		(2) the board member being appointed to the panel
522	481		holds a bachelor's degree in any field.
523	482		(f) In addition to conducting protest hearings relating to
524	483		property described by Subsection (b) of this section, a special
525	484		panel may conduct protest hearings under Chapter 41 relating to
526	485		property not described by Subsection (b) of this section as
527	486		assigned by the chairman of the appraisal review board.
528		-	SECTION 20. Section 22.23(d), Tax Code, is amended to read
	487	+	SECTION 20. Section 11.4391(a), Tax Code, is amended to
	488	+	read as follows:
	489	+	(a) The chief appraiser shall accept and approve or deny an
	490	+	application for an exemption for freeport goods under Section
	491	+	11.251 after the deadline for filing it has passed if it is filed
	492	+	not later than June 1 [15].
	493	+	SECTION 21. Sections 22.23(a) and (b), Tax Code, are
	494	+	amended to read as follows:
	495	+	(a) Rendition statements and property reports must be
	496	+	delivered to the chief appraiser after January 1 and not later than
	497	+	April 1 [15], except as provided by Section 22.02.
	498	+	(b) On written request by the property owner, the chief
	499	+	appraiser shall extend a deadline for filing a rendition statement
	500	+	or property report to a date not later than May 1 [15]. The chief
	501	+	appraiser may further extend the deadline an additional 15 days
	502	+	upon good cause shown in writing by the property owner.
	503	+	SECTION 22. Section 23.01(b), Tax Code, is amended to read
529	504		as follows:
530		-	(d) Notwithstanding any other provision of this section,
531		-	rendition statements and property reports required to be filed by a
532		-	property owner [for property] regulated by the Public Utility
533		-	Commission of Texas, the Railroad Commission of Texas, the federal
534		-	Surface Transportation Board, or the Federal Energy Regulatory
535		-	Commission must be delivered to the chief appraiser not later than
536		-	April 30, except as provided by Section 22.02. The chief appraiser
537		-	may extend the filing deadline in the manner prescribed by
538		-	Subsection (b) [15 days for good cause shown in writing by the
539		-	property owner].
540		-	SECTION 21. Section 23.01, Tax Code, is amended by amending
541		-	Subsection (b) and adding Subsection (h) to read as follows:
542	505		(b) The market value of property shall be determined by the
543	506		application of generally accepted appraisal methods and
544	507		techniques, including appraisal methods and techniques prescribed
545		-	by ~~any~~ appraisal manuals ~~required by law to be~~ prepared and issued
546		-	~~by the comptroller. If the~~ appraisal district determines the
547		-	~~appraised value of a property~~ using mass appraisal standards, the
548		-	~~mass appraisal standards must~~ comply with the Uniform Standards of
549		-	~~Professional Appraisal~~ Practice. The same or similar appraisal
550		-	~~methods and techniques~~ shall be used in appraising the same or
551		-	~~similar kinds of property.~~ However, each property shall be
552		-	~~appraised based upon the individual~~ characteristics that affect the
553		-	~~property's market value, and all~~ available evidence that is
554		-	~~specific to the value of the property~~ shall be taken into account in
555		-	~~determining the property's market~~ value.
556		-	~~(h) Appraisal methods and techniques included in the most~~
557		-	~~recent versions of the following are considered generally accepted~~
558		-	~~appraisal methods and techniques for the purposes of this title~~:
559		-	(1) ~~the Appraisal of Real Estate published~~ by ~~the~~
560		-	~~Appraisal Institute;~~
561		-	~~(2) the Dictionary of Real Estate Appraisal published~~
562		-	by the ~~Appraisal Institute;~~
563		-	~~(3) the Uniform Standards of Professional Appraisal~~
564		-	~~Practice published by~~ The ~~Appraisal Foundation;~~
565		-	~~(4) a publication of the International Association of~~
566		-	~~Assessing Officers that includes information related to mass~~
567		-	~~appraisal~~; ~~and~~
568		-	(5) ~~any other verifiable authority if none~~ of the
569		-	~~publications described~~ by ~~Subdivisions (1)-(4) includes a~~
570		-	~~generally accepted~~ appraisal ~~methodology or technique applicable~~
571		-	~~to the appraisal of one~~ or ~~more classes of property.~~
572		-	~~SECTION 22. Section 25.19, Tax Code,~~ ~~is amended by amending~~
573		-	~~Subsections (b) and (i) and adding Subsections (b-3) and (b-4) to~~
574		-	~~read as follows:~~
	508	+	by appraisal manuals prepared and issued by the comptroller. If the
	509	+	appraisal district determines the appraised value of a property
	510	+	using mass appraisal standards, the mass appraisal standards must
	511	+	comply with the Uniform Standards of Professional Appraisal
	512	+	Practice. The same or similar appraisal methods and techniques
	513	+	shall be used in appraising the same or similar kinds of property.
	514	+	However, each property shall be appraised based upon the individual
	515	+	characteristics that affect the property's market value, and all
	516	+	available evidence that is specific to the value of the property
	517	+	shall be taken into account in determining the property's market
	518	+	value.
	519	+	SECTION 23. Section 25.19, Tax Code, is amended by amending
	520	+	Subsections (a), (b), (g), and (i) and adding Subsections (b-3) and
	521	+	(b-4) to read as follows:
	522	+	(a) By April 15 [1] or as soon thereafter as practicable [if
	523	+	the property is a single-family residence that qualifies for an
	524	+	exemption under Section 11.13, or by May 1 or as soon thereafter as
	525	+	practicable in connection with any other property], the chief
	526	+	appraiser shall deliver a clear and understandable written notice
	527	+	to a property owner of the appraised value of the property owner's
	528	+	property if:
	529	+	(1) the appraised value of the property is greater
	530	+	than it was in the preceding year;
	531	+	(2) the appraised value of the property is greater
	532	+	than the value rendered by the property owner;
	533	+	(3) the property was not on the appraisal roll in the
	534	+	preceding year; or
	535	+	(4) an exemption or partial exemption approved for the
	536	+	property for the preceding year was canceled or reduced for the
	537	+	current year.
575	538		(b) The chief appraiser shall separate real from personal
576	539		property and include in the notice for each:
577	540		(1) a list of the taxing units in which the property is
578	541		taxable;
579	542		(2) the appraised value of the property in the
580	543		preceding year;
581	544		(3) the taxable value of the property in the preceding
582	545		year for each taxing unit taxing the property;
583	546		(4) the appraised value of the property for the
584	547		current year, the kind and amount of each exemption and partial
585	548		exemption, if any, approved for the property for the current year
586	549		and for the preceding year, and, if an exemption or partial
587	550		exemption that was approved for the preceding year was canceled or
588	551		reduced for the current year, the amount of the exemption or partial
589	552		exemption canceled or reduced;
590	553		(5) [if the appraised value is greater than it was in
591	554		the preceding year, the amount of tax that would be imposed on the
592	555		property on the basis of the tax rate for the preceding year;
593	556		[(6)] in italic typeface, the following
594	557		statement: "The Texas Legislature does not set the amount of your
595	558		local taxes. Your property tax burden is decided by your locally
596	559		elected officials, and all inquiries concerning your taxes should
597	560		be directed to those officials";
598	561		(6) [(7)] a detailed explanation of the time and
599	562		procedure for protesting the value;
600	563		(7) [(8)] the date and place the appraisal review
601	564		board will begin hearing protests; and
602	565		(8) [(9)] a brief explanation that the governing body
603	566		of each taxing unit decides whether or not taxes on the property
604	567		will increase and the appraisal district only determines the value
605	568		of the property.
606	569		(b-3) This subsection applies only to an appraisal district
607	570		described by Section 6.41(b-2). In addition to the information
608	571		required by Subsection (b), the chief appraiser shall state in a
609	572		notice of appraised value of property described by Section 6.425(b)
610	573		that the property owner has the right to have a protest relating to
611	574		the property heard by a special panel of the appraisal review board.
612	575		(b-4) Subsection (b)(5) applies only to a notice of
613	576		appraised value required to be delivered by the chief appraiser of
614	577		an appraisal district established in a county with a population of
615	578		less than 120,000. This subsection expires January 1, 2022.
	579	+	(g) By April 15 [1] or as soon thereafter as practicable [if
	580	+	the property is a single-family residence that qualifies for an
	581	+	exemption under Section 11.13, or by May 1 or as soon thereafter as
	582	+	practicable in connection with any other property], the chief
	583	+	appraiser shall deliver a written notice to the owner of each
	584	+	property not included in a notice required to be delivered under
	585	+	Subsection (a), if the property was reappraised in the current tax
	586	+	year, if the ownership of the property changed during the preceding
	587	+	year, or if the property owner or the agent of a property owner
	588	+	authorized under Section 1.111 makes a written request for the
	589	+	notice. The chief appraiser shall separate real from personal
	590	+	property and include in the notice for each property:
	591	+	(1) the appraised value of the property in the
	592	+	preceding year;
	593	+	(2) the appraised value of the property for the
	594	+	current year and the kind of each partial exemption, if any,
	595	+	approved for the current year;
	596	+	(3) a detailed explanation of the time and procedure
	597	+	for protesting the value; and
	598	+	(4) the date and place the appraisal review board will
	599	+	begin hearing protests.
616	600		(i) Delivery with a notice required by Subsection (a) or (g)
617	601		of a copy of the pamphlet published by the comptroller under Section
618	602		5.06 or a copy of the notice published by the chief appraiser under
619	603		Section 41.70 is sufficient to comply with the requirement that the
620	604		notice include the information specified by Subsection (b)(6)
621	605		[(b)(7)] or (g)(3), as applicable.
622		-	SECTION 23. Section 26.01, Tax Code, is amended by adding
623		-	Subsection (a-1) to read as follows:
624		-	(a-1) If by July 20 the appraisal review board for an
625		-	appraisal district has not approved the appraisal records for the
626		-	district as required under Section 41.12, the chief appraiser shall
627		-	not later than July 25 prepare and certify to the assessor for each
628		-	taxing unit participating in the district an estimate of the
629		-	taxable value of property in that taxing unit.
630		-	SECTION 24. Section 26.012, Tax Code, is amended by
631		-	amending Subdivisions (7) and (10) and adding Subdivisions (10-a),
632		-	(19), (20), (21), and (22) to read as follows:
633		-	(7) "Debt" means a bond, warrant, certificate of
634		-	obligation, or other evidence of indebtedness owed by a taxing unit
635		-	that has been approved at an election and is payable solely from
636		-	property taxes in installments over a period of more than one year,
637		-	not budgeted for payment from maintenance and operations funds, and
638		-	secured by a pledge of property taxes, or a payment made under
639		-	contract to secure indebtedness of a similar nature issued by
640		-	another political subdivision on behalf of the taxing unit.
641		-	(10) "Excess collections" means the amount, if any, by
642		-	which debt taxes collected in the preceding year exceeded the
643		-	amount anticipated in the preceding year's calculation of the
644		-	rollback tax rate, as certified by the collector under Section
645		-	26.04(b) [of this code].
646		-	(10-a) "Inflation rate" means the amount, expressed in
647		-	decimal form rounded to the nearest thousandth, computed by
648		-	determining the percentage change in the consumer price index for
649		-	the preceding calendar year as compared to the consumer price index
650		-	for the calendar year preceding that calendar year.
651		-	(19) "Revenue enrichment amount" means the amount for
652		-	the current tax year published by the comptroller under Section
653		-	26.04(b-1).
654		-	(20) "Revenue enrichment rate" means the rate that,
655		-	when applied to a taxing unit's current total value, will impose an
656		-	amount of taxes equal to the revenue enrichment amount.
657		-	(21) "Special taxing unit" means:
658		-	(A) a taxing unit, other than a school district,
659		-	for which the maintenance and operations tax rate proposed for the
660		-	current tax year is 2.5 cents or less per $100 of taxable value;
661		-	(B) a junior college district;
662		-	(C) a hospital district; or
663		-	(D) an emergency services district created under
664		-	Chapter 775, Health and Safety Code.
665		-	(22) "Unused increment rate" means the rate equal to
666		-	the positive difference between:
667		-	(A) the aggregate rate by which a taxing unit's
668		-	rollback tax rate, calculated without regard to this subdivision,
669		-	exceeded the taxing unit's adopted tax rate in the preceding five
670		-	tax years; and
671		-	(B) the aggregate rate by which a taxing unit's
672		-	adopted tax rate exceeded the taxing unit's rollback tax rate,
673		-	calculated without regard to this subdivision, in the preceding
674		-	five tax years.
675		-	SECTION 25. Section 26.012(9), Tax Code, is redesignated as
	606	+	SECTION 24. Section 25.22(a), Tax Code, is amended to read
	607	+	as follows:
	608	+	(a) By May 1 [15] or as soon thereafter as practicable, the
	609	+	chief appraiser shall submit the completed appraisal records to the
	610	+	appraisal review board for review and determination of protests.
	611	+	However, the chief appraiser may not submit the records until the
	612	+	chief appraiser has delivered the notices required by Sections
	613	+	11.45(d) [Subsection (d) of Section 11.45], 23.44(d) [Subsection
	614	+	(d) of Section 23.44], 23.57(d) [Subsection (d) of Section 23.57],
	615	+	23.79(d) [Subsection (d) of Section 23.79], 23.85(d) [Subsection
	616	+	(d) of Section 23.85], 23.95(d) [Subsection (d) of Section 23.95],
	617	+	23.9805(d) [Subsection (d) of Section 23.9805], and [Section]
	618	+	25.19.
	619	+	SECTION 25. Sections 26.01(a) and (e), Tax Code, are
	620	+	amended to read as follows:
	621	+	(a) By July 10 [25], the chief appraiser shall prepare and
	622	+	certify to the assessor for each taxing unit participating in the
	623	+	district that part of the appraisal roll for the district that lists
	624	+	the property taxable by the taxing unit. The part certified to the
	625	+	assessor is the appraisal roll for the taxing unit. The chief
	626	+	appraiser shall consult with the assessor for each taxing unit and
	627	+	notify each taxing unit in writing by April 1 of the form in which
	628	+	the roll will be provided to each taxing unit.
	629	+	(e) Except as provided by Subsection (f), not later than May
	630	+	15 [April 30], the chief appraiser shall prepare and certify to the
	631	+	assessor for each county, municipality, and school district
	632	+	participating in the appraisal district an estimate of the taxable
	633	+	value of property in that taxing unit. The chief appraiser shall
	634	+	assist each county, municipality, and school district in
	635	+	determining values of property in that taxing unit for the taxing
	636	+	unit's budgetary purposes.
	637	+	SECTION 26. Section 26.012(9), Tax Code, is redesignated as
676	638		Section 26.012(18), Tax Code, and amended to read as follows:
677	639		(18) "No-new-revenue [(9) "Effective] maintenance
678	640		and operations rate" means a rate expressed in dollars per $100 of
679	641		taxable value and calculated according to the following formula:
680	642		NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND OPERATIONS
681	643		RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST
682	644		YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -
683	645		NEW PROPERTY VALUE)
684		-	SECTION 26. Chapter 26, Tax Code, is amended by adding
685		-	Section 26.013 to read as follows:
686		-	Sec. 26.013. CALCULATION OF UNUSED INCREMENT RATE IN
687		-	CERTAIN TAX YEARS. (a) Notwithstanding Section 26.012(22), until
688		-	December 31, 2024, for purposes of calculating the unused increment
689		-	rate:
690		-	(1) the aggregate rate by which a taxing unit's
691		-	rollback tax rate, calculated without regard to Section 26.012(22),
692		-	exceeded the taxing unit's adopted tax rate in preceding tax years
693		-	may include only the adopted tax rates for tax years that begin on
694		-	or after January 1, 2020; and
695		-	(2) the aggregate rate by which a taxing unit's adopted
696		-	tax rate exceeded the taxing unit's rollback tax rate, calculated
697		-	without regard to Section 26.012(22), in preceding tax years may
698		-	include only the adopted tax rates for tax years that begin on or
699		-	after January 1, 2020.
700		-	(b) This section expires December 31, 2024.
701		-	SECTION 27. The heading to Section 26.04, Tax Code, is
	646	+	SECTION 27. Section 26.012, Tax Code, is amended by
	647	+	amending Subdivision (10) and adding Subdivision (19) to read as
	648	+	follows:
	649	+	(10) "Excess collections" means the amount, if any, by
	650	+	which debt taxes collected in the preceding year exceeded the
	651	+	amount anticipated in the preceding year's calculation of the
	652	+	rollback tax rate, as certified by the collector under Section
	653	+	26.04(b) [of this code].
	654	+	(19) "Small taxing unit" means a taxing unit, other
	655	+	than a school district, for which the sum of the following amounts
	656	+	is $15 million or less:
	657	+	(A) the total amount of property taxes that would
	658	+	be imposed by the taxing unit for the current tax year if the tax
	659	+	rate proposed for that tax year were applied to the current total
	660	+	value for the taxing unit; and
	661	+	(B) the total amount of sales and use tax revenue
	662	+	received by the taxing unit, if any, for the last preceding four
	663	+	quarters for which that information is available.
	664	+	SECTION 28. The heading to Section 26.04, Tax Code, is
702	665		amended to read as follows:
703	666		Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
704	667		NO-NEW-REVENUE [EFFECTIVE] AND ROLLBACK TAX RATES.
705		-	SECTION 28. Section 26.04, Tax Code, is amended by amending
	668	+	SECTION 29. Section 26.04, Tax Code, is amended by amending
706	669		Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and
707		-	adding Subsections (~~b-1), (~~c-1~~), (c-2~~), (d-1), (d-2), (d-3), (e-2),
708		-	~~(e-3), (e-4),~~ (e-5), (h-1), and (h-2) to read as follows:
	670	+	adding Subsections (c-1), (d-1), (d-2), (d-3), (e-2), (e-3), (e-4),
	671	+	(e-5), (h-1), and (h-2) to read as follows:
709	672		(b) The assessor shall submit the appraisal roll for the
710	673		taxing unit showing the total appraised, assessed, and taxable
711	674		values of all property and the total taxable value of new property
712		-	to the governing body of the taxing unit by August 1 or as soon
713		-	thereafter as practicable. By August 1 or as soon thereafter as
714		-	practicable, the taxing unit's collector shall certify [an estimate
715		-	of] the anticipated collection rate as calculated under Subsections
716		-	(h), (h-1), and (h-2) for the current year to the governing body.
717		-	If the collector certified an anticipated collection rate in the
718		-	preceding year and the actual collection rate in that year exceeded
719		-	the anticipated rate, the collector shall also certify the amount
720		-	of debt taxes collected in excess of the anticipated amount in the
721		-	preceding year.
722		-	(b-1) By August 1 or as soon thereafter as practicable, the
723		-	comptroller shall determine the revenue enrichment amount for the
724		-	current tax year and publish that amount in the Texas Register. The
725		-	revenue enrichment amount for the 2020 tax year is $250,000. For
726		-	each succeeding tax year, the revenue enrichment amount is equal to
727		-	the revenue enrichment amount for the preceding tax year as
728		-	adjusted by the comptroller to reflect the inflation rate.
	675	+	to the governing body of the taxing unit by July 15 [August 1] or as
	676	+	soon thereafter as practicable. By July 15 [August 1] or as soon
	677	+	thereafter as practicable, the taxing unit's collector shall
	678	+	certify [an estimate of] the anticipated collection rate as
	679	+	calculated under Subsections (h), (h-1), and (h-2) for the current
	680	+	year to the governing body. If the collector certified an
	681	+	anticipated collection rate in the preceding year and the actual
	682	+	collection rate in that year exceeded the anticipated rate, the
	683	+	collector shall also certify the amount of debt taxes collected in
	684	+	excess of the anticipated amount in the preceding year.
729	685		(c) After the assessor for the taxing unit submits the
730	686		appraisal roll for the taxing unit to the governing body of the
731		-	taxing unit as required by Subsection (b) and the comptroller
732		-	publishes the revenue enrichment amount for the current tax year as
733		-	required by Subsection (b-1), an [An] officer or employee
734		-	designated by the governing body shall calculate the no-new-revenue
735		-	[effective] tax rate and the rollback tax rate for the taxing unit,
736		-	where:
	687	+	taxing unit as required by Subsection (b), an [An] officer or
	688	+	employee designated by the governing body shall calculate the
	689	+	no-new-revenue [effective] tax rate and the rollback tax rate for
	690	+	the taxing unit, where:
737	691		(1) "No-new-revenue [Effective] tax rate" means a rate
738	692		expressed in dollars per $100 of taxable value calculated according
739	693		to the following formula:
740	694		NO-NEW-REVENUE [EFFECTIVE] TAX RATE = (LAST YEAR'S
741	695		LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE -
742	696		NEW PROPERTY VALUE)
743	697		; and
744	698		(2) "Rollback tax rate" means a rate expressed in
745	699		dollars per $100 of taxable value calculated according to the
746	700		following applicable formula:
747		-	(A) for a ~~special~~ taxing unit:
	701	+	(A) for a small taxing unit:
748	702		ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE]
749	703		MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
750	704		RATE
751	705		; or
752		-	(B) for a taxing unit other than a ~~special~~ taxing
	706	+	(B) for a taxing unit other than a small taxing
753	707		unit:
754	708		ROLLBACK TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND
755		-	OPERATIONS RATE x 1.025) + (CURRENT DEBT RATE + REVENUE
756		-	ENRICHMENT RATE + UNUSED INCREMENT RATE)
	709	+	OPERATIONS RATE x 1.025) + CURRENT DEBT RATE
757	710		(c-1) Notwithstanding any other provision of this section,
758		-	the governing body of a taxing unit other than a ~~special~~ taxing unit
	711	+	the governing body of a taxing unit other than a small taxing unit
759	712		may direct the designated officer or employee to calculate the
760	713		rollback tax rate of the taxing unit in the manner provided for a
761		-	~~special~~ taxing unit if any part of the taxing unit is located in an
	714	+	small taxing unit if any part of the taxing unit is located in an
762	715		area declared a disaster area during the current tax year by the
763	716		governor or by the president of the United States. The designated
764	717		officer or employee shall continue calculating the rollback tax
765	718		rate in the manner provided by this subsection until the earlier of:
766	719		(1) the first tax year in which the total taxable value
767	720		of property taxable by the taxing unit as shown on the appraisal
768	721		roll for the taxing unit submitted by the assessor for the taxing
769	722		unit to the governing body exceeds the total taxable value of
770	723		property taxable by the taxing unit on January 1 of the tax year in
771	724		which the disaster occurred; or
772	725		(2) the fifth tax year after the tax year in which the
773	726		disaster occurred.
774		-	(c-2) Notwithstanding any other provision of this section,
775		-	if the assessor for a taxing unit receives a certified estimate of
776		-	the taxable value of property in the taxing unit under Section
777		-	26.01(a-1), the officer or employee designated by the governing
778		-	body of the taxing unit shall calculate the no-new-revenue tax rate
779		-	and rollback tax rate using the certified estimate of taxable
780		-	value.
781	727		(d) The no-new-revenue [effective] tax rate for a county is
782	728		the sum of the no-new-revenue [effective] tax rates calculated for
783	729		each type of tax the county levies and the rollback tax rate for a
784	730		county is the sum of the rollback tax rates calculated for each type
785	731		of tax the county levies.
786	732		(d-1) The designated officer or employee shall use the tax
787	733		rate calculation forms prescribed by the comptroller under Section
788	734		5.07 in calculating the no-new-revenue tax rate and the rollback
789	735		tax rate.
790	736		(d-2) The designated officer or employee may not submit the
791	737		no-new-revenue tax rate and the rollback tax rate to the governing
792	738		body of the taxing unit and the taxing unit may not adopt a tax rate
793	739		until the designated officer or employee certifies on the tax rate
794	740		calculation forms that the designated officer or employee has
795	741		accurately calculated the tax rates and has used values that are the
796	742		same as the values shown in the taxing unit's certified appraisal
797	743		roll in performing the calculations.
798	744		(d-3) As soon as practicable after the designated officer or
799	745		employee calculates the no-new-revenue tax rate and the rollback
800	746		tax rate of the taxing unit, the designated officer or employee
801	747		shall submit the tax rate calculation forms used in calculating the
802	748		rates to the county assessor-collector for each county in which all
803	749		or part of the territory of the taxing unit is located.
804		-	(e) By August 7 or as soon thereafter as practicable, the
805		-	designated officer or employee shall:
806		-	(1) submit the rates to the governing body;
807		-	(2) [. He shall deliver by mail to each property owner
808		-	in the unit or] publish the rates in a newspaper having general
809		-	circulation in the county in which the taxing unit is located or
810		-	primarily located;
811		-	(3) post the rates in a prominent location on the
812		-	taxing unit's Internet website; and
813		-	(4) prepare and submit to the governing body [in the
814		-	form prescribed by the comptroller:
815		-	[(1) the effective tax rate, the rollback tax rate,
816		-	and an explanation of how they were calculated;
817		-	[(2) the estimated amount of interest and sinking fund
	750	+	(e) By July 22 [August 7] or as soon thereafter as
	751	+	practicable, the designated officer or employee shall submit the
	752	+	rates to the governing body. By July 27, the designated officer or
	753	+	employee [He] shall deliver by mail to each property owner in the
	754	+	taxing unit or publish in a newspaper, and shall also post
	755	+	prominently on the home page of the taxing unit's Internet website
	756	+	if published in a newspaper, in the form prescribed by the
	757	+	comptroller:
	758	+	(1) the no-new-revenue [effective] tax rate, the
	759	+	rollback tax rate, and an explanation of how they were calculated;
	760	+	(2) the estimated amount of interest and sinking fund
818	761		balances and the estimated amount of maintenance and operation or
819	762		general fund balances remaining at the end of the current fiscal
820	763		year that are not encumbered with or by corresponding existing debt
821	764		obligation;
822		-	[(3)] a schedule of the taxing unit's debt obligations
	765	+	(3) a schedule of the taxing unit's debt obligations
823	766		showing:
824	767		(A) the amount of principal and interest that
825	768		will be paid to service the taxing unit's debts in the next year
826	769		from property tax revenue, including payments of lawfully incurred
827	770		contractual obligations providing security for the payment of the
828	771		principal of and interest on bonds and other evidences of
829	772		indebtedness issued on behalf of the taxing unit by another
830	773		political subdivision and, if the taxing unit is created under
831	774		Section 52, Article III, or Section 59, Article XVI, Texas
832	775		Constitution, payments on debts that the taxing unit anticipates to
833	776		incur in the next calendar year;
834	777		(B) the amount by which taxes imposed for debt
835	778		are to be increased because of the taxing unit's anticipated
836	779		collection rate; and
837	780		(C) the total of the amounts listed in Paragraphs
838	781		(A)-(B), less any amount collected in excess of the previous year's
839		-	anticipated collections certified as provided in Subsection (b)[;
840		-	[(4) the amount of additional sales and use tax
841		-	~~revenue~~ anticipated in calculations under Section 26.041;
842		-	[(5) a statement that the adoption of a tax rate equal
843		-	to the effective tax rate would result in an ~~increase or decrease,~~
844		-	as applicable, in the amount of taxes imposed ~~by the unit as~~
845		-	compared to last year's levy, and the amount ~~of the increase or~~
846		-	decrease;
847		-	[(6) in the year that a taxing unit calculates an
	782	+	anticipated collections certified as provided in Subsection (b);
	783	+	(4) the amount of additional sales and use tax revenue
	784	+	anticipated in calculations under Section 26.041;
	785	+	(5) a statement that the adoption of a tax rate equal
	786	+	to the no-new-revenue [effective] tax rate would result in an
	787	+	increase or decrease, as applicable, in the amount of taxes imposed
	788	+	by the taxing unit as compared to last year's levy, and the amount
	789	+	of the increase or decrease;
	790	+	(6) in the year that a taxing unit calculates an
848	791		adjustment under Subsection (i) or (j), a schedule that includes
849	792		the following elements:
850		-	[(A) the name of the unit discontinuing the
	793	+	(A) the name of the taxing unit discontinuing the
851	794		department, function, or activity;
852		-	[(B) the amount of property tax revenue spent by
853		-	the unit listed under Paragraph (A) to operate the ~~discontinued~~
854		-	department, function, or activity in the 12 months ~~preceding the~~
855		-	month in which the calculations required by this ~~chapter are made;~~
856		-	and
857		-	[(C) the name of the unit that operates a
	795	+	(B) the amount of property tax revenue spent by
	796	+	the taxing unit listed under Paragraph (A) to operate the
	797	+	discontinued department, function, or activity in the 12 months
	798	+	preceding the month in which the calculations required by this
	799	+	chapter are made; and
	800	+	(C) the name of the taxing unit that operates a
858	801		distinct department, function, or activity in all or a majority of
859	802		the territory of a taxing unit that has discontinued operating the
860	803		distinct department, function, or activity; and
861		-	[(7) in the year following the year in which a taxing
862		-	unit raised its rollback rate as required by Subsection (j), a
	804	+	(7) in the year following the year in which a taxing
	805	+	unit raised its rollback tax rate as required by Subsection (j), a
863	806		schedule that includes the following elements:
864		-	[(A) the amount of property tax revenue spent by
865		-	the unit to operate the department, function, or activity ~~for which~~
866		-	the taxing unit raised the rollback rate as required ~~by Subsection~~
867		-	(j) for the 12 months preceding the month in which the ~~calculations~~
868		-	required by this chapter are made; and
869		-	[(B) the amount published by the unit in ~~the~~
870		-	preceding tax year under Subdivision (6)(B)].
	807	+	(A) the amount of property tax revenue spent by
	808	+	the taxing unit to operate the department, function, or activity
	809	+	for which the taxing unit raised the rollback tax rate as required
	810	+	by Subsection (j) for the 12 months preceding the month in which the
	811	+	calculations required by this chapter are made; and
	812	+	(B) the amount published by the taxing unit in
	813	+	the preceding tax year under Subdivision (6)(B).
871	814		(e-1) The tax rate certification requirements imposed by
872	815		Subsection (d-2) and the notice requirements imposed by Subsections
873		-	(e)(2)-(4) [(e)(1)-(6)] do not apply to a school district.
874		-	(e-2) By August 7 or as soon thereafter as practicable, the
875		-	chief appraiser of each appraisal district shall deliver by regular
876		-	mail or e-mail to each owner of property located in the appraisal
877		-	district a notice that the estimated amount of taxes to be imposed
878		-	on the owner's property by each taxing unit in which the property is
879		-	located may be found in the property tax database maintained by the
880		-	appraisal district under Section 26.17. The notice must include:
881		-	(1) a statement directing the property owner to an
882		-	Internet website from which the owner may access information
883		-	related to the actions taken or proposed to be taken by each taxing
884		-	unit in which the property is located that may affect the taxes
885		-	imposed on the owner's property;
	816	+	(e)(1)-(6) do not apply to a school district.
	817	+	(e-2) By July 22 or as soon thereafter as practicable, the
	818	+	tax notice officer of each appraisal district shall deliver by
	819	+	regular mail or e-mail to each owner of property located in the
	820	+	appraisal district a notice that the estimated amount of taxes to be
	821	+	imposed on the owner's property by each taxing unit in which the
	822	+	property is located may be found in the real-time tax database
	823	+	maintained by the tax notice officer under Section 26.17. The
	824	+	notice must include:
	825	+	(1) the following statement:
	826	+	"PROPOSED (tax year) PROPERTY TAX BILL INFORMATION
	827	+	"Information concerning the (insert tax year) property taxes
	828	+	on your property proposed by your local taxing units, together with
	829	+	information about expressing your support for or opposition to the
	830	+	proposed property taxes, may be found in the real-time tax notice at
	831	+	the website listed below:
	832	+	"(address of the Internet website at which the information
	833	+	may be found)";
886	834		(2) a statement that the property owner may request
887		-	from the county assessor-collector for the county in which the
888		-	property is located or, if the county assessor-collector does not
889		-	assess taxes for the county, the person who assesses taxes for the
890		-	county under Section 6.24(b), contact information for the assessor
891		-	for each taxing unit in which the property is located, who must
892		-	provide the information described by this subsection to the owner
893		-	on request; and
894		-	(3) the name, address, and telephone number of the
895		-	county assessor-collector for the county in which the property is
896		-	located or, if the county assessor-collector does not assess taxes
897		-	for the county, the person who assesses taxes for the county under
898		-	Section 6.24(b).
899		-	(e-3) The statement described by Subsection (e-2)(1) must
900		-	include a heading that is in bold, capital letters in type larger
901		-	than that used in the other provisions of the notice.
902		-	(e-4) The comptroller:
903		-	(1) with the advice of the property tax administration
904		-	advisory board, shall adopt rules prescribing the form of the
905		-	notice required by Subsection (e-2); and
906		-	(2) may adopt rules regarding the format and delivery
907		-	of the notice.
	835	+	from the county assessor-collector contact information for the
	836	+	assessor for each taxing unit in which the property is located, who
	837	+	must provide the information described by this subsection to the
	838	+	owner on request; and
	839	+	(3) the address and telephone number of the county
	840	+	assessor-collector.
	841	+	(e-3) The heading of the statement described by Subsection
	842	+	(e-2)(1) must be in bold, capital letters in type larger than that
	843	+	used in the other provisions of the notice.
	844	+	(e-4) The comptroller may adopt rules regarding the format
	845	+	and delivery of the notice required by Subsection (e-2).
908	846		(e-5) The governing body of a taxing unit shall include as
909	847		an appendix to the taxing unit's budget for a fiscal year the tax
910	848		rate calculation forms used by the designated officer or employee
911	849		of the taxing unit to calculate the no-new-revenue tax rate and the
912	850		rollback tax rate of the taxing unit for the tax year in which the
913	851		fiscal year begins.
914	852		(f) If as a result of consolidation of taxing units a taxing
915	853		unit includes territory that was in two or more taxing units in the
916	854		preceding year, the amount of taxes imposed in each in the preceding
917	855		year is combined for purposes of calculating the no-new-revenue
918	856		[effective] and rollback tax rates under this section.
919	857		(g) A person who owns taxable property is entitled to an
920	858		injunction prohibiting the taxing unit in which the property is
921	859		taxable from adopting a tax rate if the assessor or designated
922		-	officer or employee of the taxing unit, the ~~chief appraiser~~ of ~~the~~
923		-	applicable appraisal district, or the taxing unit, as ~~applicable,~~
924		-	has not complied with the computation, [or] ~~publication, or posting~~
925		-	requirements of this section or Section ~~26.16, 26.17, or 26.18 [and~~
926		-	the failure to comply was not in good ~~faith]. It is a defense in an~~
927		-	action for an injunction under this ~~subsection that the failure to~~
928		-	comply was in good faith.
	860	+	officer or employee of the taxing unit, the tax notice officer of
	861	+	the applicable appraisal district, or the taxing unit, as
	862	+	applicable, has not complied with the computation, [or]
	863	+	publication, or posting requirements of this section or Section
	864	+	26.16, 26.17, or 26.18 [and the failure to comply was not in good
	865	+	faith]. It is a defense in an action for an injunction under this
	866	+	subsection that the failure to comply was in good faith.
929	867		(h-1) Notwithstanding Subsection (h), if the anticipated
930	868		collection rate of a taxing unit as calculated under that
931	869		subsection is lower than the lowest actual collection rate of the
932	870		taxing unit for any of the preceding three years, the anticipated
933	871		collection rate of the taxing unit for purposes of this section is
934	872		equal to the lowest actual collection rate of the taxing unit for
935	873		any of the preceding three years.
936	874		(h-2) The anticipated collection rate of a taxing unit for
937	875		purposes of this section is the rate calculated under Subsection
938	876		(h) as modified by Subsection (h-1), if applicable, regardless of
939	877		whether that rate exceeds 100 percent.
940	878		(i) This subsection applies to a taxing unit that has agreed
941	879		by written contract to transfer a distinct department, function, or
942	880		activity to another taxing unit and discontinues operating that
943	881		distinct department, function, or activity if the operation of that
944	882		department, function, or activity in all or a majority of the
945	883		territory of the taxing unit is continued by another existing
946	884		taxing unit or by a new taxing unit. The rollback tax rate of a
947	885		taxing unit to which this subsection applies in the first tax year
948	886		in which a budget is adopted that does not allocate revenue to the
949	887		discontinued department, function, or activity is calculated as
950	888		otherwise provided by this section, except that last year's levy
951	889		used to calculate the no-new-revenue [effective] maintenance and
952	890		operations rate of the taxing unit is reduced by the amount of
953	891		maintenance and operations tax revenue spent by the taxing unit to
954	892		operate the department, function, or activity for the 12 months
955	893		preceding the month in which the calculations required by this
956	894		chapter are made and in which the taxing unit operated the
957	895		discontinued department, function, or activity. If the taxing unit
958	896		did not operate that department, function, or activity for the full
959	897		12 months preceding the month in which the calculations required by
960	898		this chapter are made, the taxing unit shall reduce last year's levy
961	899		used for calculating the no-new-revenue [effective] maintenance
962	900		and operations rate of the taxing unit by the amount of the revenue
963	901		spent in the last full fiscal year in which the taxing unit operated
964	902		the discontinued department, function, or activity.
965	903		(j) This subsection applies to a taxing unit that had agreed
966	904		by written contract to accept the transfer of a distinct
967	905		department, function, or activity from another taxing unit and
968	906		operates a distinct department, function, or activity if the
969	907		operation of a substantially similar department, function, or
970	908		activity in all or a majority of the territory of the taxing unit
971	909		has been discontinued by another taxing unit, including a dissolved
972	910		taxing unit. The rollback tax rate of a taxing unit to which this
973	911		subsection applies in the first tax year after the other taxing unit
974	912		discontinued the substantially similar department, function, or
975	913		activity in which a budget is adopted that allocates revenue to the
976	914		department, function, or activity is calculated as otherwise
977	915		provided by this section, except that last year's levy used to
978	916		calculate the no-new-revenue [effective] maintenance and
979	917		operations rate of the taxing unit is increased by the amount of
980	918		maintenance and operations tax revenue spent by the taxing unit
981	919		that discontinued operating the substantially similar department,
982	920		function, or activity to operate that department, function, or
983	921		activity for the 12 months preceding the month in which the
984	922		calculations required by this chapter are made and in which the
985	923		taxing unit operated the discontinued department, function, or
986	924		activity. If the taxing unit did not operate the discontinued
987	925		department, function, or activity for the full 12 months preceding
988	926		the month in which the calculations required by this chapter are
989	927		made, the taxing unit may increase last year's levy used to
990	928		calculate the no-new-revenue [effective] maintenance and
991	929		operations rate by an amount not to exceed the amount of property
992	930		tax revenue spent by the discontinuing taxing unit to operate the
993	931		discontinued department, function, or activity in the last full
994	932		fiscal year in which the discontinuing taxing unit operated the
995	933		department, function, or activity.
996		-	SECTION 29. Section 26.041, Tax Code, is amended by
	934	+	SECTION 30. Section 26.041, Tax Code, is amended by
997	935		amending Subsections (a), (b), (c), (e), (g), and (h) and adding
998	936		Subsection (c-1) to read as follows:
999	937		(a) In the first year in which an additional sales and use
1000	938		tax is required to be collected, the no-new-revenue [effective] tax
1001	939		rate and rollback tax rate for the taxing unit are calculated
1002	940		according to the following formulas:
1003	941		NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
1004	942		LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
1005	943		PROPERTY VALUE)] - SALES TAX GAIN RATE
1006	944		and
1007		-	ROLLBACK TAX RATE FOR ~~SPECIAL~~ TAXING UNIT =
	945	+	ROLLBACK TAX RATE FOR SMALL TAXING UNIT =
1008	946		(NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND
1009		-	OPERATIONS RATE x 1.08) + (CURRENT DEBT RATE - SALES
1010		-	~~TAX~~ GAIN RATE)
	947	+	OPERATIONS RATE x 1.08) + CURRENT DEBT RATE - SALES TAX
	948	+	GAIN RATE
1011	949		or
1012		-	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN ~~SPECIAL~~
	950	+	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
1013	951		TAXING UNIT = (NO-NEW-REVENUE MAINTENANCE AND
1014		-	OPERATIONS RATE x 1.025) + (CURRENT DEBT RATE + REVENUE
1015		-	ENRICHMENT RATE + UNUSED INCREMENT RATE - SALES TAX
1016		-	GAIN RATE)
	952	+	OPERATIONS RATE x 1.025) + CURRENT DEBT RATE - SALES
	953	+	TAX GAIN RATE
1017	954		where "sales tax gain rate" means a number expressed in dollars per
1018	955		$100 of taxable value, calculated by dividing the revenue that will
1019	956		be generated by the additional sales and use tax in the following
1020	957		year as calculated under Subsection (d) [of this section] by the
1021	958		current total value.
1022	959		(b) Except as provided by Subsections (a) and (c) [of this
1023	960		section], in a year in which a taxing unit imposes an additional
1024	961		sales and use tax, the rollback tax rate for the taxing unit is
1025		-	calculated according to the following formula, regardless of
1026		-	whether the taxing unit levied a property tax in the preceding year:
1027		-	ROLLBACK TAX RATE FOR SPECIAL TAXING UNIT = [(LAST
1028		-	YEAR'S MAINTENANCE AND OPERATIONS EXPENSE x 1.08) /
1029		-	([TOTAL] CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] +
1030		-	(CURRENT DEBT RATE - SALES TAX REVENUE RATE)
	962	+	calculated according to the following applicable formula,
	963	+	regardless of whether the taxing unit levied a property tax in the
	964	+	preceding year:
	965	+	ROLLBACK TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S
	966	+	MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / ([TOTAL]
	967	+	CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + (CURRENT
	968	+	DEBT RATE - SALES TAX REVENUE RATE)
1031	969		or
1032		-	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN ~~SPECIAL~~
	970	+	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
1033	971		TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
1034	972		EXPENSE x 1.025) / (CURRENT TOTAL VALUE - NEW PROPERTY
1035		-	VALUE)] + (CURRENT DEBT RATE + REVENUE ENRICHMENT RATE
1036		-	+ UNUSED INCREMENT RATE - SALES TAX REVENUE RATE)
	973	+	VALUE)] + (CURRENT DEBT RATE - SALES TAX REVENUE RATE)
1037	974		where "last year's maintenance and operations expense" means the
1038	975		amount spent for maintenance and operations from property tax and
1039	976		additional sales and use tax revenues in the preceding year, and
1040	977		"sales tax revenue rate" means a number expressed in dollars per
1041	978		$100 of taxable value, calculated by dividing the revenue that will
1042	979		be generated by the additional sales and use tax in the current year
1043	980		as calculated under Subsection (d) [of this section] by the current
1044	981		total value.
1045	982		(c) In a year in which a taxing unit that has been imposing
1046	983		an additional sales and use tax ceases to impose an additional sales
1047	984		and use tax, the no-new-revenue [effective] tax rate and rollback
1048	985		tax rate for the taxing unit are calculated according to the
1049	986		following formulas:
1050	987		NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
1051	988		LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
1052	989		PROPERTY VALUE)] + SALES TAX LOSS RATE
	990	+	[and]
	991	+	ROLLBACK TAX RATE FOR SMALL TAXING UNIT = [(LAST YEAR'S
	992	+	MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / ([TOTAL]
	993	+	CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] + CURRENT
	994	+	DEBT RATE
1053	995		and
1054		-	ROLLBACK TAX RATE FOR SPECIAL TAXING UNIT = [(LAST
1055		-	YEAR'S MAINTENANCE AND OPERATIONS EXPENSE x 1.08) /
1056		-	([TOTAL] CURRENT TOTAL VALUE - NEW PROPERTY VALUE)] +
1057		-	CURRENT DEBT RATE
1058		-	or
1059		-	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SPECIAL
	996	+	ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SMALL
1060	997		TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS
1061	998		EXPENSE x 1.025) / (CURRENT TOTAL VALUE - NEW PROPERTY
1062		-	VALUE)] + (CURRENT DEBT RATE + REVENUE ENRICHMENT RATE
1063		-	+ UNUSED INCREMENT RATE)
	999	+	VALUE)] + CURRENT DEBT RATE
1064	1000		where "sales tax loss rate" means a number expressed in dollars per
1065	1001		$100 of taxable value, calculated by dividing the amount of sales
1066	1002		and use tax revenue generated in the last four quarters for which
1067	1003		the information is available by the current total value and "last
1068	1004		year's maintenance and operations expense" means the amount spent
1069	1005		for maintenance and operations from property tax and additional
1070	1006		sales and use tax revenues in the preceding year.
1071	1007		(c-1) Notwithstanding any other provision of this section,
1072		-	the governing body of a taxing unit other than a ~~special~~ taxing unit
	1008	+	the governing body of a taxing unit other than a small taxing unit
1073	1009		may direct the designated officer or employee to calculate the
1074	1010		rollback tax rate of the taxing unit in the manner provided for a
1075		-	~~special~~ taxing unit if any part of the taxing unit is located in an
	1011	+	small taxing unit if any part of the taxing unit is located in an
1076	1012		area declared a disaster area during the current tax year by the
1077	1013		governor or by the president of the United States. The designated
1078	1014		officer or employee shall continue calculating the rollback tax
1079	1015		rate in the manner provided by this subsection until the earlier of:
1080	1016		(1) the first tax year in which the total taxable value
1081	1017		of property taxable by the taxing unit as shown on the appraisal
1082	1018		roll for the taxing unit submitted by the assessor for the taxing
1083	1019		unit to the governing body exceeds the total taxable value of
1084	1020		property taxable by the taxing unit on January 1 of the tax year in
1085	1021		which the disaster occurred; or
1086	1022		(2) the fifth tax year after the tax year in which the
1087	1023		disaster occurred.
1088	1024		(e) If a city that imposes an additional sales and use tax
1089	1025		receives payments under the terms of a contract executed before
1090	1026		January 1, 1986, in which the city agrees not to annex certain
1091	1027		property or a certain area and the owners or lessees of the property
1092	1028		or of property in the area agree to pay at least annually to the city
1093	1029		an amount determined by reference to all or a percentage of the
1094	1030		property tax rate of the city and all or a part of the value of the
1095	1031		property subject to the agreement or included in the area subject to
1096	1032		the agreement, the governing body, by order adopted by a majority
1097	1033		vote of the governing body, may direct the designated officer or
1098	1034		employee to add to the no-new-revenue [effective] and rollback tax
1099	1035		rates the amount that, when applied to the total taxable value
1100	1036		submitted to the governing body, would produce an amount of taxes
1101	1037		equal to the difference between the total amount of payments for the
1102	1038		tax year under contracts described by this subsection under the
1103	1039		rollback tax rate calculated under this section and the total
1104	1040		amount of payments for the tax year that would have been obligated
1105	1041		to the city if the city had not adopted an additional sales and use
1106	1042		tax.
1107	1043		(g) If the rate of the additional sales and use tax is
1108	1044		increased, the designated officer or employee shall make two
1109	1045		projections, in the manner provided by Subsection (d) [of this
1110	1046		section], of the revenue generated by the additional sales and use
1111	1047		tax in the following year. The first projection must take into
1112	1048		account the increase and the second projection must not take into
1113	1049		account the increase. The designated officer or employee shall
1114	1050		then subtract the amount of the result of the second projection from
1115	1051		the amount of the result of the first projection to determine the
1116	1052		revenue generated as a result of the increase in the additional
1117	1053		sales and use tax. In the first year in which an additional sales
1118	1054		and use tax is increased, the no-new-revenue [effective] tax rate
1119	1055		for the taxing unit is the no-new-revenue [effective] tax rate
1120	1056		before the increase minus a number the numerator of which is the
1121	1057		revenue generated as a result of the increase in the additional
1122	1058		sales and use tax, as determined under this subsection, and the
1123	1059		denominator of which is the current total value minus the new
1124	1060		property value.
1125	1061		(h) If the rate of the additional sales and use tax is
1126	1062		decreased, the designated officer or employee shall make two
1127	1063		projections, in the manner provided by Subsection (d) [of this
1128	1064		section], of the revenue generated by the additional sales and use
1129	1065		tax in the following year. The first projection must take into
1130	1066		account the decrease and the second projection must not take into
1131	1067		account the decrease. The designated officer or employee shall
1132	1068		then subtract the amount of the result of the first projection from
1133	1069		the amount of the result of the second projection to determine the
1134	1070		revenue lost as a result of the decrease in the additional sales and
1135	1071		use tax. In the first year in which an additional sales and use tax
1136	1072		is decreased, the no-new-revenue [effective] tax rate for the
1137	1073		taxing unit is the no-new-revenue [effective] tax rate before the
1138	1074		decrease plus a number the numerator of which is the revenue lost as
1139	1075		a result of the decrease in the additional sales and use tax, as
1140	1076		determined under this subsection, and the denominator of which is
1141	1077		the current total value minus the new property value.
1142		-	SECTION 30. The heading to Section 26.043, Tax Code, is
	1078	+	SECTION 31. The heading to Section 26.043, Tax Code, is
1143	1079		amended to read as follows:
1144	1080		Sec. 26.043. ROLLBACK AND NO-NEW-REVENUE [EFFECTIVE] TAX
1145	1081		RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
1146		-	SECTION 31. Sections 26.043(a) and (b), Tax Code, are
	1082	+	SECTION 32. Sections 26.043(a) and (b), Tax Code, are
1147	1083		amended to read as follows:
1148	1084		(a) In the tax year in which a city has set an election on
1149	1085		the question of whether to impose a local sales and use tax under
1150	1086		Subchapter H, Chapter 453, Transportation Code, the officer or
1151	1087		employee designated to make the calculations provided by Section
1152	1088		26.04 may not make those calculations until the outcome of the
1153	1089		election is determined. If the election is determined in favor of
1154	1090		the imposition of the tax, the designated officer or employee
1155	1091		[representative] shall subtract from the city's rollback and
1156	1092		no-new-revenue [effective] tax rates the amount that, if applied to
1157	1093		the city's current total value, would impose an amount equal to the
1158	1094		amount of property taxes budgeted in the current tax year to pay for
1159	1095		expenses related to mass transit services.
1160	1096		(b) In a tax year to which this section applies, a reference
1161	1097		in this chapter to the city's no-new-revenue [effective] or
1162	1098		rollback tax rate refers to that rate as adjusted under this
1163	1099		section.
1164		-	SECTION 32. The heading to Section 26.044, Tax Code, is
	1100	+	SECTION 33. The heading to Section 26.044, Tax Code, is
1165	1101		amended to read as follows:
1166	1102		Sec. 26.044. NO-NEW-REVENUE [EFFECTIVE] TAX RATE TO PAY FOR
1167	1103		STATE CRIMINAL JUSTICE MANDATE.
1168		-	SECTION 33. Sections 26.044(a), (b), and (c), Tax Code, are
	1104	+	SECTION 34. Sections 26.044(a), (b), and (c), Tax Code, are
1169	1105		amended to read as follows:
1170	1106		(a) The first time that a county adopts a tax rate after
1171	1107		September 1, 1991, in which the state criminal justice mandate
1172	1108		applies to the county, the no-new-revenue [effective] maintenance
1173	1109		and operation rate for the county is increased by the rate
1174	1110		calculated according to the following formula:
1175	1111		(State Criminal Justice Mandate) / (Current Total
1176	1112		Value - New Property Value)
1177	1113		(b) In the second and subsequent years that a county adopts
1178	1114		a tax rate, if the amount spent by the county for the state criminal
1179	1115		justice mandate increased over the previous year, the
1180	1116		no-new-revenue [effective] maintenance and operation rate for the
1181	1117		county is increased by the rate calculated according to the
1182	1118		following formula:
1183	1119		(This Year's State Criminal Justice Mandate - Previous
1184	1120		Year's State Criminal Justice Mandate) / (Current
1185	1121		Total Value - New Property Value)
1186	1122		(c) The county shall include a notice of the increase in the
1187	1123		no-new-revenue [effective] maintenance and operation rate provided
1188	1124		by this section, including a description and amount of the state
1189	1125		criminal justice mandate, in the information published under
1190		-	Section 26.04(e) and, as applicable, in the notice prescribed by
1191		-	Section 26.06 or 26.061 [26.06(b) of this code].
1192		-	SECTION 34. Sections 26.0441(a), (b), and (c), Tax Code,
	1126	+	Section 26.04(e) and Section 26.06(b) [of this code].
	1127	+	SECTION 35. Sections 26.0441(a), (b), and (c), Tax Code,
1193	1128		are amended to read as follows:
1194	1129		(a) In the first tax year in which a taxing unit adopts a tax
1195	1130		rate after January 1, 2000, and in which the enhanced minimum
1196	1131		eligibility standards for indigent health care established under
1197	1132		Section 61.006, Health and Safety Code, apply to the taxing unit,
1198	1133		the no-new-revenue [effective] maintenance and operations rate for
1199	1134		the taxing unit is increased by the rate computed according to the
1200	1135		following formula:
1201	1136		Amount of Increase = Enhanced Indigent Health Care
1202	1137		Expenditures / (Current Total Value - New Property
1203	1138		Value)
1204	1139		(b) In each subsequent tax year, if the taxing unit's
1205	1140		enhanced indigent health care expenses exceed the amount of those
1206	1141		expenses for the preceding year, the no-new-revenue [effective]
1207	1142		maintenance and operations rate for the taxing unit is increased by
1208	1143		the rate computed according to the following formula:
1209	1144		Amount of Increase = (Current Tax Year's Enhanced
1210	1145		Indigent Health Care Expenditures - Preceding Tax
1211	1146		Year's Indigent Health Care Expenditures) / (Current
1212	1147		Total Value - New Property Value)
1213	1148		(c) The taxing unit shall include a notice of the increase
1214	1149		in its no-new-revenue [effective] maintenance and operations rate
1215	1150		provided by this section, including a brief description and the
1216	1151		amount of the enhanced indigent health care expenditures, in the
1217		-	information published under Section 26.04(e) and, as [if]
1218		-	applicable, in the notice prescribed by Section 26.06 or 26.061
1219		-	[26.06(b)].
1220		-	SECTION 35. Section 26.05, Tax Code, is amended by amending
	1152	+	information published under Section 26.04(e) and, if applicable,
	1153	+	Section 26.06(b).
	1154	+	SECTION 36. Section 26.05, Tax Code, is amended by amending
1221	1155		Subsections (a), (b), (c), (d), (e), and (g) and adding Subsections
1222	1156		(d-1), (d-2), and (e-1) to read as follows:
1223	1157		(a) The governing body of each taxing unit[, before the
1224	1158		later of September 30 or the 60th day after the date the certified
1225	1159		appraisal roll is received by the taxing unit,] shall adopt a tax
1226	1160		rate for the current tax year and shall notify the assessor for the
1227	1161		taxing unit of the rate adopted. The governing body must adopt a
1228	1162		tax rate before the later of September 30 or the 60th day after the
1229	1163		date the certified appraisal roll is received by the taxing unit,
1230	1164		except that the governing body must adopt a tax rate that exceeds
1231		-	the rollback tax rate not later than the 71st day before the next
1232		-	uniform election date prescribed by Section 41.001, Election Code,
1233		-	that occurs in November of that year. The tax rate consists of two
1234		-	components, each of which must be approved separately. The
	1165	+	the rollback tax rate before August 15. The tax rate consists of
	1166	+	two components, each of which must be approved separately. The
1235	1167		components are:
1236	1168		(1) for a taxing unit other than a school district, the
1237	1169		rate that, if applied to the total taxable value, will impose the
1238		-	total amount described by [published under] Section 26.04(e)(4)(C)
1239		-	[26.04(e)(3)(C)], less any amount of additional sales and use tax
1240		-	revenue that will be used to pay debt service, or, for a school
1241		-	district, the rate calculated under Section
1242		-	44.004(c)(5)(A)(ii)(b), Education Code; and
	1170	+	total amount published under Section 26.04(e)(3)(C), less any
	1171	+	amount of additional sales and use tax revenue that will be used to
	1172	+	pay debt service, or, for a school district, the rate calculated
	1173	+	under Section 44.004(c)(5)(A)(ii)(b), Education Code; and
1243	1174		(2) the rate that, if applied to the total taxable
1244	1175		value, will impose the amount of taxes needed to fund maintenance
1245	1176		and operation expenditures of the taxing unit for the next year.
1246	1177		(b) A taxing unit may not impose property taxes in any year
1247	1178		until the governing body has adopted a tax rate for that year, and
1248	1179		the annual tax rate must be set by ordinance, resolution, or order,
1249	1180		depending on the method prescribed by law for adoption of a law by
1250	1181		the governing body. The vote on the ordinance, resolution, or order
1251	1182		setting the tax rate must be separate from the vote adopting the
1252	1183		budget. For a taxing unit other than a school district, the vote on
1253	1184		the ordinance, resolution, or order setting a tax rate that exceeds
1254	1185		the no-new-revenue [effective] tax rate must be a record vote, and
1255	1186		at least 60 percent of the members of the governing body must vote
1256	1187		in favor of the ordinance, resolution, or order. For a school
1257	1188		district, the vote on the ordinance, resolution, or order setting a
1258	1189		tax rate that exceeds the sum of the no-new-revenue [effective]
1259	1190		maintenance and operations tax rate of the district as determined
1260	1191		under Section 26.08(i) and the district's current debt rate must be
1261	1192		a record vote, and at least 60 percent of the members of the
1262	1193		governing body must vote in favor of the ordinance, resolution, or
1263	1194		order. A motion to adopt an ordinance, resolution, or order setting
1264	1195		a tax rate that exceeds the no-new-revenue [effective] tax rate
1265	1196		must be made in the following form: "I move that the property tax
1266	1197		rate be increased by the adoption of a tax rate of (specify tax
1267	1198		rate), which is effectively a (insert percentage by which the
1268	1199		proposed tax rate exceeds the no-new-revenue [effective] tax rate)
1269	1200		percent increase in the tax rate." If the ordinance, resolution, or
1270	1201		order sets a tax rate that, if applied to the total taxable value,
1271	1202		will impose an amount of taxes to fund maintenance and operation
1272	1203		expenditures of the taxing unit that exceeds the amount of taxes
1273	1204		imposed for that purpose in the preceding year, the taxing unit
1274	1205		must:
1275	1206		(1) include in the ordinance, resolution, or order in
1276	1207		type larger than the type used in any other portion of the document:
1277	1208		(A) the following statement: "THIS TAX RATE WILL
1278	1209		RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
1279	1210		TAX RATE."; and
1280	1211		(B) if the tax rate exceeds the no-new-revenue
1281	1212		[effective] maintenance and operations rate, the following
1282	1213		statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
1283	1214		PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE
1284	1215		[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
1285	1216		TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
1286	1217		APPROXIMATELY $(Insert amount)."; and
1287	1218		(2) include on the home page of the [any] Internet
1288	1219		website of [operated by] the taxing unit:
1289	1220		(A) the following statement: "(Insert name of
1290	1221		taxing unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR
1291	1222		MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
1292	1223		(B) if the tax rate exceeds the no-new-revenue
1293	1224		[effective] maintenance and operations rate, the following
1294	1225		statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
1295	1226		PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE
1296	1227		[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
1297	1228		TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
1298	1229		APPROXIMATELY $(Insert amount)."
1299	1230		(c) If the governing body of a taxing unit does not adopt a
1300	1231		tax rate before the date required by Subsection (a), the tax rate
1301	1232		for the taxing unit for that tax year is the lower of the
1302	1233		no-new-revenue [effective] tax rate calculated for that tax year or
1303	1234		the tax rate adopted by the taxing unit for the preceding tax year.
1304	1235		A tax rate established by this subsection is treated as an adopted
1305	1236		tax rate. Before the fifth day after the establishment of a tax
1306	1237		rate by this subsection, the governing body of the taxing unit must
1307	1238		ratify the applicable tax rate in the manner required by Subsection
1308	1239		(b).
1309	1240		(d) The governing body of a taxing unit other than a school
1310	1241		district may not adopt a tax rate that exceeds the lower of the
1311	1242		rollback tax rate or the no-new-revenue [effective] tax rate
1312	1243		calculated as provided by this chapter until the governing body has
1313		-	held a public hearing [two public hearings] on the proposed tax rate
1314		-	and has otherwise complied with Section 26.06 and Section 26.065.
1315		-	The governing body of a taxing unit shall reduce a tax rate set by
1316		-	law or by vote of the electorate to the lower of the rollback tax
1317		-	rate or the no-new-revenue [effective] tax rate and may not adopt a
1318		-	higher rate unless it first complies with Section 26.06.
1319		-	(d-1) The governing body of a taxing unit other than a
1320		-	school district may not hold a public hearing on a proposed tax rate
1321		-	or a public meeting to adopt a tax rate until the fifth business day
1322		-	after the date the chief appraiser of each appraisal district in
1323		-	which the taxing unit participates has:
1324		-	(1) delivered the notice required by Section
1325		-	26.04(e-2); and
1326		-	(2) complied with Section 26.17(f).
	1244	+	held two public hearings on the proposed tax rate and has otherwise
	1245	+	complied with Section 26.06 and Section 26.065. The governing body
	1246	+	of a taxing unit shall reduce a tax rate set by law or by vote of the
	1247	+	electorate to the lower of the rollback tax rate or the
	1248	+	no-new-revenue [effective] tax rate and may not adopt a higher rate
	1249	+	unless it first complies with Section 26.06.
	1250	+	(d-1) The governing body of a taxing unit may not hold a
	1251	+	public hearing on a proposed tax rate or a public meeting to adopt a
	1252	+	tax rate until the 14th day after the date the officer or employee
	1253	+	designated by the governing body of the taxing unit to calculate the
	1254	+	no-new-revenue tax rate and the rollback tax rate for the taxing
	1255	+	unit complies with Section 26.17.
1327	1256		(d-2) Notwithstanding Subsection (a), the governing body of
1328	1257		a taxing unit other than a school district may not adopt a tax rate
1329		-	until the chief appraiser of each appraisal district in which the
1330		-	taxing unit participates has complied with Subsection (d-1).
	1258	+	until:
	1259	+	(1) the tax notice officer of each appraisal district
	1260	+	in which the taxing unit participates has delivered the notice
	1261	+	required by Section 26.04(e-2);
	1262	+	(2) the designated officer or employee of the taxing
	1263	+	unit has:
	1264	+	(A) entered in the real-time tax database
	1265	+	maintained by the tax notice officer the information described by
	1266	+	Section 26.17(b) for the current tax year; and
	1267	+	(B) incorporated the completed tax rate
	1268	+	calculation forms prepared under Section 26.04(d-1) into the
	1269	+	real-time tax database maintained by the tax notice officer; and
	1270	+	(3) the taxing unit has posted the information
	1271	+	described by Section 26.18 on the Internet website used by the
	1272	+	taxing unit for that purpose.
1331	1273		(e) A person who owns taxable property is entitled to an
1332	1274		injunction restraining the collection of taxes by a taxing unit in
1333	1275		which the property is taxable if the taxing unit has not complied
1334	1276		with the requirements of this section or Section 26.04 [and the
1335	1277		failure to comply was not in good faith]. It is a defense in an
1336	1278		action for an injunction under this subsection that the failure to
1337	1279		comply was in good faith. An action to enjoin the collection of
1338	1280		taxes must be filed not later than the 15th day after the date the
1339	1281		taxing unit adopts a tax rate. A property owner is not required to
1340	1282		pay the taxes imposed by a taxing unit on the owner's property while
1341	1283		an action filed by the property owner to enjoin the collection of
1342	1284		taxes imposed by the taxing unit on the owner's property is pending.
1343	1285		If the property owner pays the taxes and subsequently prevails in
1344	1286		the action, the property owner is entitled to a refund of the taxes
1345	1287		paid, together with reasonable attorney's fees and court costs.
1346	1288		The property owner is not required to apply to the collector for the
1347	1289		taxing unit to receive the refund [prior to the date a taxing unit
1348	1290		delivers substantially all of its tax bills].
1349	1291		(e-1) The governing body of a taxing unit that imposes an
1350	1292		additional sales and use tax may not adopt the component of the tax
1351	1293		rate of the taxing unit described by Subsection (a)(1) of this
1352	1294		section until the chief financial officer or the auditor for the
1353	1295		taxing unit submits to the governing body of the taxing unit a
1354	1296		written certification that the amount of additional sales and use
1355	1297		tax revenue that will be used to pay debt service has been deducted
1356		-	from the total amount ~~described by~~ Section 26.04(e)(4)(C) as
	1298	+	from the total amount published under Section 26.04(e)(3)(C) as
1357	1299		required by Subsection (a)(1) of this section. The comptroller
1358		-	shall prescribe the form of the certification required by this
1359		-	subsection and the manner in which it is required to be submitted.
	1300	+	shall adopt rules governing the form of the certification required
	1301	+	by this subsection and the manner in which it is required to be
	1302	+	submitted.
1360	1303		(g) Notwithstanding Subsection (a), the governing body of a
1361	1304		school district that elects to adopt a tax rate before the adoption
1362	1305		of a budget for the fiscal year that begins in the current tax year
1363	1306		may adopt a tax rate for the current tax year before receipt of the
1364	1307		certified appraisal roll for the school district if the chief
1365	1308		appraiser of the appraisal district in which the school district
1366	1309		participates has certified to the assessor for the school district
1367	1310		an estimate of the taxable value of property in the school district
1368	1311		as provided by Section 26.01(e). If a school district adopts a tax
1369	1312		rate under this subsection, the no-new-revenue [effective] tax rate
1370	1313		and the rollback tax rate of the district shall be calculated based
1371	1314		on the certified estimate of taxable value.
1372		-	SECTION 36. Section 26.052, Tax Code, is amended by
	1315	+	SECTION 37. Section 26.052, Tax Code, is amended by
1373	1316		amending Subsection (e) and adding Subsection (f) to read as
1374	1317		follows:
1375	1318		(e) Public notice provided under Subsection (c) must
1376	1319		specify:
1377	1320		(1) the tax rate that the governing body proposes to
1378	1321		adopt;
1379	1322		(2) the date, time, and location of the meeting of the
1380	1323		governing body of the taxing unit at which the governing body will
1381	1324		consider adopting the proposed tax rate; and
1382	1325		(3) if the proposed tax rate for the taxing unit
1383	1326		exceeds the taxing unit's no-new-revenue [effective] tax rate
1384	1327		calculated as provided by Section 26.04, a statement substantially
1385	1328		identical to the following: "The proposed tax rate would increase
1386	1329		total taxes in (name of taxing unit) by (percentage by which the
1387	1330		proposed tax rate exceeds the no-new-revenue [effective] tax
1388	1331		rate)."
1389	1332		(f) A taxing unit to which this section applies that elects
1390	1333		to provide public notice of its proposed tax rate under Subsection
1391	1334		(c)(2) must also provide public notice of its proposed tax rate by
1392	1335		posting notice of the proposed tax rate, including the information
1393	1336		prescribed by Subsection (e), prominently on the home page of the
1394	1337		Internet website of the taxing unit.
1395		-	SECTION 37. Section 26.06, Tax Code, is amended by amending
1396		-	Subsections (a), (b), (c), (d), and (e) and adding Subsections
1397		-	(b-1), (b-2), (b-3), and (b-4) to read as follows:
1398		-	(a) A public hearing required by Section 26.05 may not be
1399		-	held before the seventh day after the date the notice of the public
1400		-	hearing is given. The [second hearing may not be held earlier than
1401		-	the third day after the date of the first hearing. Each] hearing
1402		-	must be on a weekday that is not a public holiday. The [Each]
1403		-	hearing must be held inside the boundaries of the unit in a publicly
1404		-	owned building or, if a suitable publicly owned building is not
1405		-	available, in a suitable building to which the public normally has
1406		-	access. At the hearing [hearings], the governing body must afford
1407		-	adequate opportunity for proponents and opponents of the tax
1408		-	increase to present their views.
	1338	+	SECTION 38. Section 26.06, Tax Code, is amended by amending
	1339	+	Subsections (b), (c), (d), and (e) and adding Subsections (b-1),
	1340	+	(b-2), (b-3), and (b-4) to read as follows:
1409	1341		(b) The notice of a public hearing may not be smaller than
1410	1342		one-quarter page of a standard-size or a tabloid-size newspaper,
1411	1343		and the headline on the notice must be in 24-point or larger type.
1412	1344		[The notice must contain a statement in the following form:
1413	1345		["NOTICE OF PUBLIC HEARING ON TAX INCREASE
1414	1346		["The (name of the taxing unit) will hold two public hearings
1415	1347		on a proposal to increase total tax revenues from properties on the
1416	1348		tax roll in the preceding tax year by (percentage by which proposed
1417	1349		tax rate exceeds lower of rollback tax rate or effective tax rate
1418	1350		calculated under this chapter) percent. Your individual taxes may
1419	1351		increase at a greater or lesser rate, or even decrease, depending on
1420	1352		the change in the taxable value of your property in relation to the
1421	1353		change in taxable value of all other property and the tax rate that
1422	1354		is adopted.
1423	1355		["The first public hearing will be held on (date and time) at
1424	1356		(meeting place).
1425	1357		["The second public hearing will be held on (date and time) at
1426	1358		(meeting place).
1427	1359		["(Names of all members of the governing body, showing how
1428	1360		each voted on the proposal to consider the tax increase or, if one
1429	1361		or more were absent, indicating the absences.)
1430	1362		["The average taxable value of a residence homestead in (name
1431	1363		of taxing unit) last year was $____ (average taxable value of a
1432	1364		residence homestead in the taxing unit for the preceding tax year,
1433	1365		disregarding residence homestead exemptions available only to
1434	1366		disabled persons or persons 65 years of age or older). Based on
1435	1367		last year's tax rate of $____ (preceding year's adopted tax rate)
1436	1368		per $100 of taxable value, the amount of taxes imposed last year on
1437	1369		the average home was $____ (tax on average taxable value of a
1438	1370		residence homestead in the taxing unit for the preceding tax year,
1439	1371		disregarding residence homestead exemptions available only to
1440	1372		disabled persons or persons 65 years of age or older).
1441	1373		["The average taxable value of a residence homestead in (name
1442	1374		of taxing unit) this year is $____ (average taxable value of a
1443	1375		residence homestead in the taxing unit for the current tax year,
1444	1376		disregarding residence homestead exemptions available only to
1445	1377		disabled persons or persons 65 years of age or older). If the
1446	1378		governing body adopts the effective tax rate for this year of $____
1447	1379		(effective tax rate) per $100 of taxable value, the amount of taxes
1448	1380		imposed this year on the average home would be $____ (tax on average
1449	1381		taxable value of a residence homestead in the taxing unit for the
1450	1382		current tax year, disregarding residence homestead exemptions
1451	1383		available only to disabled persons or persons 65 years of age or
1452	1384		older).
1453	1385		["If the governing body adopts the proposed tax rate of $____
1454	1386		(proposed tax rate) per $100 of taxable value, the amount of taxes
1455	1387		imposed this year on the average home would be $____ (tax on the
1456	1388		average taxable value of a residence in the taxing unit for the
1457	1389		current year disregarding residence homestead exemptions available
1458	1390		only to disabled persons or persons 65 years of age or older).
1459	1391		["Members of the public are encouraged to attend the hearings
1460	1392		and express their views."]
1461	1393		(b-1) If the proposed tax rate exceeds the no-new-revenue
1462	1394		tax rate and the rollback tax rate of the taxing unit, the notice
1463	1395		must contain a statement in the following form:
1464	1396		"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1465	1397		"PROPOSED TAX RATE $__________ per $100
1466	1398		"NO-NEW-REVENUE TAX RATE $__________ per $100
1467	1399		"ROLLBACK TAX RATE $__________ per $100
1468	1400		"The no-new-revenue tax rate is the tax rate for the (current
1469	1401		tax year) tax year that will raise the same amount of property tax
1470	1402		revenue for (name of taxing unit) from the same properties in both
1471	1403		the (preceding tax year) tax year and the (current tax year) tax
1472	1404		year.
1473	1405		"The rollback tax rate is the highest tax rate that (name of
1474	1406		taxing unit) may adopt without holding an election to ratify the
1475	1407		rate.
1476	1408		"The proposed tax rate is greater than the no-new-revenue tax
1477	1409		rate. This means that (name of taxing unit) is proposing to
1478	1410		increase property taxes for the (current tax year) tax year.
1479	1411		"A public hearing on the proposed tax rate will be held on
1480	1412		(date and time) at (meeting place).
	1413	+	"A second public hearing will be held on (date and time) at
	1414	+	(meeting place).
1481	1415		"The proposed tax rate is also greater than the rollback tax
1482	1416		rate. If (name of taxing unit) adopts the proposed tax rate, (name
1483	1417		of taxing unit) is required to hold an election so that the voters
1484	1418		may accept or reject the proposed tax rate. If a majority of the
1485	1419		voters reject the proposed tax rate, the (name of taxing unit) will
1486	1420		be required to adopt a new tax rate that is not greater than the
1487	1421		rollback tax rate. The election will be held on (date of election).
1488	1422		You may contact the (name of office responsible for administering
1489	1423		the election) for information about voting locations. The hours of
1490	1424		voting on election day are (voting hours).
1491	1425		"Your taxes owed under any of the tax rates mentioned above
1492	1426		can be calculated as follows:
1493	1427		"Property tax amount = tax rate x taxable value of your
1494	1428		property / 100
1495	1429		"(Names of all members of the governing body, showing how
1496	1430		each voted on the proposal to consider the tax increase or, if one
1497	1431		or more were absent, indicating the absences.)"
1498	1432		(b-2) If the proposed tax rate exceeds the no-new-revenue
1499	1433		tax rate but does not exceed the rollback tax rate of the taxing
1500	1434		unit, the notice must contain a statement in the following form:
1501	1435		"NOTICE OF PUBLIC HEARING ON TAX INCREASE
1502	1436		"PROPOSED TAX RATE $__________ per $100
1503	1437		"NO-NEW-REVENUE TAX RATE $__________ per $100
1504	1438		"ROLLBACK TAX RATE $__________ per $100
1505	1439		"The no-new-revenue tax rate is the tax rate for the (current
1506	1440		tax year) tax year that will raise the same amount of property tax
1507	1441		revenue for (name of taxing unit) from the same properties in both
1508	1442		the (preceding tax year) tax year and the (current tax year) tax
1509	1443		year.
1510	1444		"The rollback tax rate is the highest tax rate that (name of
1511	1445		taxing unit) may adopt without holding an election to ratify the
1512	1446		rate.
1513	1447		"The proposed tax rate is greater than the no-new-revenue tax
1514	1448		rate. This means that (name of taxing unit) is proposing to
1515	1449		increase property taxes for the (current tax year) tax year.
1516	1450		"A public hearing on the proposed tax rate will be held on
1517	1451		(date and time) at (meeting place).
	1452	+	"A second public hearing will be held on (date and time) at
	1453	+	(meeting place).
1518	1454		"The proposed tax rate is not greater than the rollback tax
1519	1455		rate. As a result, (name of taxing unit) is not required to hold an
1520	1456		election at which voters may accept or reject the proposed tax rate.
1521	1457		However, you may express your support for or opposition to the
1522	1458		proposed tax rate by contacting the members of the (name of
1523	1459		governing body) of (name of taxing unit) at their offices or by
1524		-	attending the public ~~hearing~~ mentioned above.
	1460	+	attending one of the public hearings mentioned above.
1525	1461		"Your taxes owed under any of the tax rates mentioned above
1526	1462		can be calculated as follows:
1527	1463		"Property tax amount = tax rate x taxable value of your
1528	1464		property / 100
1529	1465		"(Names of all members of the governing body, showing how
1530	1466		each voted on the proposal to consider the tax increase or, if one
1531	1467		or more were absent, indicating the absences.)"
1532	1468		(b-3) If the proposed tax rate does not exceed the
1533	1469		no-new-revenue tax rate but exceeds the rollback tax rate of the
1534	1470		taxing unit, the notice must contain a statement in the following
1535	1471		form:
1536	1472		"NOTICE OF PUBLIC HEARING ON TAX RATE
1537	1473		"PROPOSED TAX RATE $__________ per $100
1538	1474		"NO-NEW-REVENUE TAX RATE $__________ per $100
1539	1475		"ROLLBACK TAX RATE $__________ per $100
1540	1476		"The no-new-revenue tax rate is the tax rate for the (current
1541	1477		tax year) tax year that will raise the same amount of property tax
1542	1478		revenue for (name of taxing unit) from the same properties in both
1543	1479		the (preceding tax year) tax year and the (current tax year) tax
1544	1480		year.
1545	1481		"The rollback tax rate is the highest tax rate that (name of
1546	1482		taxing unit) may adopt without holding an election to ratify the
1547	1483		rate.
1548	1484		"The proposed tax rate is not greater than the no-new-revenue
1549	1485		tax rate. This means that (name of taxing unit) is not proposing to
1550	1486		increase property taxes for the (current tax year) tax year.
1551	1487		"A public hearing on the proposed tax rate will be held on
1552	1488		(date and time) at (meeting place).
	1489	+	"A second public hearing will be held on (date and time) at
	1490	+	(meeting place).
1553	1491		"The proposed tax rate is greater than the rollback tax rate.
1554	1492		If (name of taxing unit) adopts the proposed tax rate, (name of
1555	1493		taxing unit) is required to hold an election so that the voters may
1556	1494		accept or reject the proposed tax rate. If a majority of the voters
1557	1495		reject the proposed tax rate, the (name of taxing unit) will be
1558	1496		required to adopt a new tax rate that is not greater than the
1559	1497		rollback tax rate. The election will be held on (date of election).
1560	1498		You may contact the (name of office responsible for administering
1561	1499		the election) for information about voting locations. The hours of
1562	1500		voting on election day are (voting hours).
1563	1501		"Your taxes owed under any of the tax rates mentioned above
1564	1502		can be calculated as follows:
1565	1503		"Property tax amount = tax rate x taxable value of your
1566	1504		property / 100
1567	1505		"(Names of all members of the governing body, showing how
1568		-	each voted on the proposal to consider the tax ~~rate~~ or, if one or
1569		-	more were absent, indicating the absences.)"
	1506	+	each voted on the proposal to consider the tax increase or, if one
	1507	+	or more were absent, indicating the absences.)"
1570	1508		(b-4) In addition to including the information described by
1571	1509		Subsection (b-1), (b-2), or (b-3), as applicable, the notice must
1572	1510		include the information described by Section 26.062.
1573	1511		(c) The notice of a public hearing under this section may be
1574	1512		delivered by mail to each property owner in the taxing unit, or may
1575	1513		be published in a newspaper. If the notice is published in a
1576	1514		newspaper, it may not be in the part of the paper in which legal
1577	1515		notices and classified advertisements appear. If the taxing unit
1578	1516		publishes the notice in a newspaper [operates an Internet website],
1579	1517		the taxing unit must also post the notice prominently on the home
1580	1518		page of the Internet website of the taxing unit [must be posted on
1581	1519		the website] from the date the notice is first published until the
1582		-	[second] public hearing is concluded.
1583		-	(d) The governing body may vote on the proposed tax rate at
1584		-	the public hearing. If the governing body does not vote on the
1585		-	proposed tax rate at the public hearing, [At the public hearings]
1586		-	the governing body shall announce at the public hearing the date,
1587		-	time, and place of the meeting at which it will vote on the proposed
1588		-	tax rate and, after the hearing, [. After each hearing the
1589		-	governing body] shall give notice of the meeting [at which it will
1590		-	vote on the proposed tax rate and the notice shall be] in the same
1591		-	form as prescribed by Subsections (b) and (c), except that the
1592		-	notice [it] must state the following:
	1520	+	second public hearing is concluded.
	1521	+	(d) At the public hearings the governing body shall announce
	1522	+	the date, time, and place of the meeting at which it will vote on the
	1523	+	proposed tax rate. After each hearing the governing body shall give
	1524	+	notice of the meeting at which it will vote on the proposed tax rate
	1525	+	and the notice shall be in the same form as prescribed by
	1526	+	Subsections (b) and (c), except that it must state the following:
1593	1527		"NOTICE OF TAX REVENUE INCREASE
1594		-	"The (name of the taxing unit) conducted a public ~~hearing~~
1595		-	~~[hearings] on~~ (date of [first] hearing) [and (date of second
1596		-	~~hearing)] on a proposal~~ to increase the total tax revenues of the
1597		-	~~(name of the taxing unit)~~ from properties on the tax roll in the
1598		-	~~preceding year by (percentage~~ by which proposed tax rate exceeds
1599		-	~~lower of rollback tax rate or~~ no-new-revenue [effective] tax rate
1600		-	~~calculated under this chapter)~~ percent.
	1528	+	"The (name of the taxing unit) conducted public hearings on
	1529	+	(date of first hearing) and (date of second hearing) on a proposal
	1530	+	to increase the total tax revenues of the (name of the taxing unit)
	1531	+	from properties on the tax roll in the preceding year by (percentage
	1532	+	by which proposed tax rate exceeds lower of rollback tax rate or
	1533	+	no-new-revenue [effective] tax rate calculated under this chapter)
	1534	+	percent.
1601	1535		"The total tax revenue proposed to be raised last year at last
1602	1536		year's tax rate of (insert tax rate for the preceding year) for each
1603	1537		$100 of taxable value was (insert total amount of taxes imposed in
1604	1538		the preceding year).
1605	1539		"The total tax revenue proposed to be raised this year at the
1606	1540		proposed tax rate of (insert proposed tax rate) for each $100 of
1607	1541		taxable value, excluding tax revenue to be raised from new property
1608	1542		added to the tax roll this year, is (insert amount computed by
1609	1543		multiplying proposed tax rate by the difference between current
1610	1544		total value and new property value).
1611	1545		"The total tax revenue proposed to be raised this year at the
1612	1546		proposed tax rate of (insert proposed tax rate) for each $100 of
1613	1547		taxable value, including tax revenue to be raised from new property
1614	1548		added to the tax roll this year, is (insert amount computed by
1615	1549		multiplying proposed tax rate by current total value).
1616	1550		"The (governing body of the taxing unit) is scheduled to vote
1617	1551		on the tax rate that will result in that tax increase at a public
1618	1552		meeting to be held on (date of meeting) at (location of meeting,
1619	1553		including mailing address) at (time of meeting).
1620	1554		"The (governing body of the taxing unit) proposes to use the
1621	1555		increase in total tax revenue for the purpose of (description of
1622	1556		purpose of increase)."
1623		-	(e) A [The] meeting to vote on the tax increase for which
1624		-	notice is required to be provided under Subsection (d) may not be
1625		-	held [earlier than the third day or] later than the seventh [14th]
1626		-	day after the date of the [second] public hearing. The meeting must
1627		-	be held inside the boundaries of the taxing unit in a publicly owned
	1557	+	(e) The meeting to vote on the tax increase may not be
	1558	+	earlier than the third day or later than the seventh [14th] day
	1559	+	after the date of the second public hearing. The meeting must be
	1560	+	held inside the boundaries of the taxing unit in a publicly owned
1628	1561		building or, if a suitable publicly owned building is not
1629	1562		available, in a suitable building to which the public normally has
1630	1563		access. If the governing body does not adopt a tax rate that
1631	1564		exceeds the lower of the rollback tax rate or the no-new-revenue
1632	1565		[effective] tax rate by the seventh [14th] day, it must give a new
1633	1566		notice under Subsection (d) before it may adopt a rate that exceeds
1634	1567		the lower of the rollback tax rate or the no-new-revenue
1635	1568		[effective] tax rate.
1636		-	SECTION 38. Chapter 26, Tax Code, is amended by adding
	1569	+	SECTION 39. Chapter 26, Tax Code, is amended by adding
1637	1570		Sections 26.061 and 26.062 to read as follows:
1638	1571		Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE
1639	1572		THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR ROLLBACK TAX RATE.
1640	1573		(a) This section applies only to the governing body of a taxing
1641	1574		unit other than a school district that proposes to adopt a tax rate
1642	1575		that does not exceed the lower of the no-new-revenue tax rate or the
1643	1576		rollback tax rate calculated as provided by this chapter.
1644	1577		(b) The notice of the meeting at which the governing body of
1645	1578		the taxing unit will vote on the proposed tax rate must contain a
1646	1579		statement in the following form:
1647	1580		"NOTICE OF MEETING TO VOTE ON TAX RATE
1648	1581		"PROPOSED TAX RATE $__________ per $100
1649	1582		"NO-NEW-REVENUE TAX RATE $__________ per $100
1650	1583		"ROLLBACK TAX RATE $__________ per $100
1651	1584		"The no-new-revenue tax rate is the tax rate for the (current
1652	1585		tax year) tax year that will raise the same amount of property tax
1653	1586		revenue for (name of taxing unit) from the same properties in both
1654	1587		the (preceding tax year) tax year and the (current tax year) tax
1655	1588		year.
1656	1589		"The rollback tax rate is the highest tax rate that (name of
1657	1590		taxing unit) may adopt without holding an election to ratify the
1658	1591		rate.
1659	1592		"The proposed tax rate is not greater than the no-new-revenue
1660	1593		tax rate. This means that (name of taxing unit) is not proposing to
1661	1594		increase property taxes for the (current tax year) tax year.
1662	1595		"A public meeting to vote on the proposed tax rate will be
1663	1596		held on (date and time) at (meeting place).
1664	1597		"The proposed tax rate is also not greater than the rollback
1665	1598		tax rate. As a result, (name of taxing unit) is not required to hold
1666	1599		an election to ratify the rate. However, you may express your
1667	1600		support for or opposition to the proposed tax rate by contacting the
1668	1601		members of the (name of governing body) of (name of taxing unit) at
1669	1602		their offices or by attending the public meeting mentioned above.
1670	1603		"Your taxes owed under any of the above rates can be
1671	1604		calculated as follows:
1672	1605		"Property tax amount = tax rate x taxable value of your
1673	1606		property / 100
1674	1607		"(Names of all members of the governing body, showing how
1675	1608		each voted on the proposed tax rate or, if one or more were absent,
1676	1609		indicating the absences.)"
1677	1610		(c) In addition to including the information described by
1678	1611		Subsection (b), the notice must include the information described
1679	1612		by Section 26.062.
1680		-	(d) The notice required under this section must be provided
1681		-	in the manner required under Section 26.06(c).
1682	1613		Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX
1683	1614		RATE NOTICE. (a) In addition to the information described by
1684	1615		Section 26.06(b-1), (b-2), or (b-3) or 26.061, as applicable, a
1685	1616		notice required by that provision must include at the end of the
1686	1617		notice:
1687	1618		(1) a statement in the following form:
1688	1619		"The following table compares the taxes imposed on the
1689	1620		average residence homestead by (name of taxing unit) last year to
1690	1621		the taxes proposed to be imposed on the average residence homestead
1691	1622		by (name of taxing unit) this year:";
1692	1623		(2) a table in the form required by this section
1693	1624		following the statement described by Subdivision (1); and
1694	1625		(3) a statement in the following form following the
1695	1626		table:
1696	1627		(A) if the tax assessor for the taxing unit
1697	1628		maintains an Internet website: "For assistance with tax
1698	1629		calculations, please contact the tax assessor for (name of taxing
1699	1630		unit) at (telephone number) or (e-mail address), or visit (Internet
1700	1631		website address) for more information."; or
1701	1632		(B) if the tax assessor for the taxing unit does
1702	1633		not maintain an Internet website: "For assistance with tax
1703	1634		calculations, please contact the tax assessor for (name of taxing
1704	1635		unit) at (telephone number) or (e-mail address)."
1705	1636		(b) The table must contain five rows and four columns.
1706	1637		(c) The first row must appear as follows:
1707	1638		(1) the first column of the first row must be left
1708	1639		blank;
1709	1640		(2) the second column of the first row must state the
1710	1641		year corresponding to the preceding tax year;
1711	1642		(3) the third column of the first row must state the
1712	1643		year corresponding to the current tax year; and
1713	1644		(4) the fourth column of the first row must be entitled
1714	1645		"Change".
1715	1646		(d) The second row must appear as follows:
1716	1647		(1) the first column of the second row must be entitled
1717	1648		"Total tax rate (per $100 of value)";
1718	1649		(2) the second column of the second row must state the
1719	1650		adopted tax rate for the preceding tax year;
1720	1651		(3) the third column of the second row must state the
1721	1652		proposed tax rate for the current tax year; and
1722	1653		(4) the fourth column of the second row must state the
1723	1654		nominal and percentage difference between the adopted tax rate for
1724	1655		the preceding tax year and the proposed tax rate for the current tax
1725	1656		year as follows: "(increase or decrease, as applicable) of
1726	1657		(nominal difference between tax rate stated in second column of
1727	1658		second row and tax rate stated in third column of second row) per
1728	1659		$100, or (percentage difference between tax rate stated in second
1729	1660		column of second row and tax rate stated in third column of second
1730	1661		row)%".
1731	1662		(e) The third row must appear as follows:
1732	1663		(1) the first column of the third row must be entitled
1733	1664		"Average homestead taxable value";
1734	1665		(2) the second column of the third row must state the
1735	1666		average taxable value of a residence homestead in the taxing unit
1736	1667		for the preceding tax year;
1737	1668		(3) the third column of the third row must state the
1738	1669		average taxable value of a residence homestead in the taxing unit
1739	1670		for the current tax year; and
1740	1671		(4) the fourth column of the third row must state the
1741	1672		percentage difference between the average taxable value of a
1742	1673		residence homestead in the taxing unit for the preceding tax year
1743	1674		and the average taxable value of a residence homestead in the taxing
1744	1675		unit for the current tax year as follows: "(increase or decrease,
1745	1676		as applicable) of (percentage difference between amount stated in
1746	1677		second column of third row and amount stated in third column of
1747	1678		third row)%".
1748	1679		(f) The fourth row must appear as follows:
1749	1680		(1) the first column of the fourth row must be entitled
1750	1681		"Tax on average homestead";
1751	1682		(2) the second column of the fourth row must state the
1752	1683		amount of taxes imposed by the taxing unit in the preceding tax year
1753	1684		on a residence homestead with a taxable value equal to the average
1754	1685		taxable value of a residence homestead in the taxing unit in the
1755	1686		preceding tax year;
1756	1687		(3) the third column of the fourth row must state the
1757	1688		amount of taxes that would be imposed by the taxing unit in the
1758	1689		current tax year on a residence homestead with a taxable value equal
1759	1690		to the average taxable value of a residence homestead in the taxing
1760	1691		unit in the current tax year if the taxing unit adopted the proposed
1761	1692		tax rate; and
1762	1693		(4) the fourth column of the fourth row must state the
1763	1694		nominal and percentage difference between the amount of taxes
1764	1695		imposed by the taxing unit in the preceding tax year on a residence
1765	1696		homestead with a taxable value equal to the average taxable value of
1766	1697		a residence homestead in the taxing unit in the preceding tax year
1767	1698		and the amount of taxes that would be imposed by the taxing unit in
1768	1699		the current tax year on a residence homestead with a taxable value
1769	1700		equal to the average taxable value of a residence homestead in the
1770	1701		taxing unit in the current tax year if the taxing unit adopted the
1771	1702		proposed tax rate, as follows: "(increase or decrease, as
1772	1703		applicable) of (nominal difference between amount stated in second
1773	1704		column of fourth row and amount stated in third column of fourth
1774	1705		row), or (percentage difference between amount stated in second
1775	1706		column of fourth row and amount stated in third column of fourth
1776	1707		row)%".
1777	1708		(g) The fifth row must appear as follows:
1778	1709		(1) the first column of the fifth row must be entitled
1779	1710		"Total tax levy on all properties";
1780	1711		(2) the second column of the fifth row must state the
1781	1712		amount equal to last year's levy;
1782	1713		(3) the third column of the fifth row must state the
1783	1714		amount computed by multiplying the proposed tax rate by the current
1784	1715		total value and dividing the product by 100; and
1785	1716		(4) the fourth column of the fifth row must state the
1786	1717		nominal and percentage difference between the total amount of taxes
1787	1718		imposed by the taxing unit in the preceding tax year and the amount
1788	1719		that would be imposed by the taxing unit in the current tax year if
1789	1720		the taxing unit adopted the proposed tax rate, as follows:
1790	1721		"(increase or decrease, as applicable) of (nominal difference
1791	1722		between amount stated in second column of fifth row and amount
1792	1723		stated in third column of fifth row), or (percentage difference
1793	1724		between amount stated in second column of fifth row and amount
1794	1725		stated in third column of fifth row)%".
1795	1726		(h) In calculating the average taxable value of a residence
1796	1727		homestead in the taxing unit for the preceding tax year and the
1797	1728		current tax year for purposes of Subsections (e) and (f), any
1798	1729		residence homestead exemption available only to disabled persons,
1799	1730		persons 65 years of age or older, or their surviving spouses must be
1800	1731		disregarded.
1801		-	SECTION 39. Section 26.065(b), Tax Code, is amended to read
	1732	+	SECTION 40. Section 26.065(b), Tax Code, is amended to read
1802	1733		as follows:
1803	1734		(b) The [If the] taxing unit [owns, operates, or controls an
1804	1735		Internet website, the unit] shall post notice of the public hearing
1805	1736		prominently on the home page of the Internet website of the taxing
1806	1737		unit continuously for at least seven days immediately before the
1807	1738		public hearing on the proposed tax rate increase and at least seven
1808	1739		days immediately before the date of the vote proposing the increase
1809	1740		in the tax rate.
1810		-	SECTION 40. Section 26.07, Tax Code, is amended to read as
1811		-	follows:
1812		-	Sec. 26.07. ELECTION TO APPROVE TAX RATE OF TAXING UNIT
1813		-	OTHER THAN SCHOOL DISTRICT [REPEAL INCREASE]. (a) This section
1814		-	applies to [If the governing body of] a taxing unit other than a
1815		-	school district.
1816		-	(b) If the governing body of a taxing unit adopts a tax rate
1817		-	that exceeds the taxing unit's rollback tax rate [calculated as
1818		-	provided by this chapter], the registered [qualified] voters of the
1819		-	taxing unit at an election held for that purpose must determine
	1741	+	SECTION 41. The heading to Section 26.08, Tax Code, is
	1742	+	amended to read as follows:
	1743	+	Sec. 26.08. ELECTION TO APPROVE TAX RATE OF TAXING UNIT
	1744	+	[RATIFY SCHOOL TAXES].
	1745	+	SECTION 42. Section 26.08, Tax Code, is amended by amending
	1746	+	Subsections (a), (b), (d), (d-1), (d-2), (e), (g), (h), (i), (n),
	1747	+	and (p) and adding Subsections (b-1) and (q) to read as follows:
	1748	+	(a) If the governing body of a taxing unit [school district]
	1749	+	adopts a tax rate that exceeds the taxing unit's [district's]
	1750	+	rollback tax rate, the registered voters of the taxing unit
	1751	+	[district] at an election held for that purpose must determine
1820	1752		whether to approve the adopted tax rate. When increased
1821		-	expenditure of money by a taxing unit is necessary to respond to a
1822		-	disaster, including a tornado, hurricane, flood, or other calamity,
1823		-	but not including a drought, that has impacted the taxing unit and
1824		-	the governor has declared any part of the area in which the taxing
1825		-	unit is located as a disaster area, an election is not required
1826		-	under this section to approve the tax rate adopted by the governing
1827		-	body for the year following the year in which the disaster occurs
1828		-	[by petition may require that an election be held to determine
1829		-	whether or not to reduce the tax rate adopted for the current year
1830		-	to the rollback tax rate calculated as provided by this chapter].
1831		-	[(b) A petition is valid only if:
1832		-	[(1) it states that it is intended to require an
1833		-	election in the taxing unit on the question of reducing the tax rate
1834		-	for the current year;
1835		-	[(2) it is signed by a number of registered voters of
1836		-	the taxing unit equal to at least:
1837		-	[(A) seven percent of the number of registered
1838		-	voters of the taxing unit according to the most recent list of
1839		-	registered voters if the tax rate adopted for the current tax year
1840		-	would impose taxes for maintenance and operations in an amount of at
1841		-	least $5 million; or
1842		-	[(B) 10 percent of the number of registered
1843		-	voters of the taxing unit according to the most recent official list
1844		-	of registered voters if the tax rate adopted for the current tax
1845		-	year would impose taxes for maintenance and operations in an amount
1846		-	of less than $5 million; and
1847		-	[(3) it is submitted to the governing body on or before
1848		-	the 90th day after the date on which the governing body adopted the
1849		-	tax rate for the current year.]
1850		-	(c) The governing body [Not later than the 20th day after
1851		-	the day a petition is submitted, the governing body shall determine
1852		-	whether or not the petition is valid and pass a resolution stating
1853		-	its finding. If the governing body fails to act within the time
1854		-	allowed, the petition is treated as if it had been found valid.
1855		-	[(d) If the governing body finds that the petition is valid
1856		-	(or fails to act within the time allowed), it] shall order that the
1857		-	[an] election be held in the taxing unit on the uniform election
1858		-	date prescribed by Section 41.001, Election Code, that occurs in
	1753	+	expenditure of money by a taxing unit [school district] is
	1754	+	necessary to respond to a disaster, including a tornado, hurricane,
	1755	+	flood, or other calamity, but not including a drought, that has
	1756	+	impacted the taxing unit [a school district] and the governor has
	1757	+	declared any part of [requested federal disaster assistance for]
	1758	+	the area in which the taxing unit [school district] is located as a
	1759	+	disaster area, an election is not required under this section to
	1760	+	approve the tax rate adopted by the governing body for the year
	1761	+	following the year in which the disaster occurs.
	1762	+	(b) This subsection applies only to a taxing unit other than
	1763	+	a school district. The governing body shall order that the election
	1764	+	be held in the taxing unit [school district] on the uniform election
	1765	+	date prescribed by [a date not less than 30 or more than 90 days
	1766	+	after the day on which it adopted the tax rate.] Section 41.001,
	1767	+	Election Code, that occurs in November of the applicable tax year.
	1768	+	The order calling the election may not be issued later than August
	1769	+	15 [does not apply to the election unless a date specified by that
	1770	+	section falls within the time permitted by this section]. At the
	1771	+	election, the ballots shall be prepared to permit voting for or
	1772	+	against the proposition: "Approving the ad valorem tax rate of
	1773	+	$_____ per $100 valuation in (name of taxing unit [school
	1774	+	district]) for the current year, a rate that is $_____ higher per
	1775	+	$100 valuation than the [school district] rollback tax rate of
	1776	+	(name of taxing unit), for the purpose of (description of purpose of
	1777	+	increase)." The ballot proposition must include the adopted tax
	1778	+	rate and the difference between that rate and the rollback tax rate
	1779	+	in the appropriate places.
	1780	+	(b-1) This subsection applies only to a school district.
	1781	+	The governing body of a school district shall order that the
	1782	+	election be held in the school district on the uniform election date
	1783	+	prescribed by Section 41.001, Election Code, that occurs in
1859	1784		November of the applicable tax year. The order calling the election
1860		-	may not be issued later than August 15 [a date not less than 30 or
1861		-	more than 90 days after the last day on which it could have acted to
1862		-	approve or disapprove the petition. A state law requiring local
1863		-	elections to be held on a specified date does not apply to the
1864		-	election unless a specified date falls within the time permitted by
1865		-	this section]. At the election, the ballots shall be prepared to
1866		-	permit voting for or against the proposition: "Approving the ad
1867		-	valorem tax rate of $_____ per $100 valuation in (name of taxing
1868		-	unit) for the current year, a rate that is $_____ higher per $100
1869		-	valuation than the rollback tax rate of (name of taxing unit), for
1870		-	the purpose of (description of purpose of increase) ["Reducing the
1871		-	tax rate in (name of taxing unit) for the current year from (the
1872		-	rate adopted) to (the rollback tax rate calculated as provided by
1873		-	this chapter)]." The ballot proposition must include the adopted
1874		-	tax rate and the difference between that rate and the rollback tax
1875		-	rate in the appropriate places.
1876		-	(d) [(e)] If a majority of the votes cast [qualified voters
1877		-	voting on the question] in the election favor the proposition, the
1878		-	tax rate for the [taxing unit for the] current year is the [rollback
1879		-	tax] rate that was adopted by the governing body [calculated as
1880		-	provided by this chapter; otherwise, the tax rate for the current
1881		-	year is the one adopted by the governing body].
1882		-	(e) If the proposition is not approved as provided by
1883		-	Subsection (d), the governing body may not adopt a tax rate for the
1884		-	taxing unit for the current year that exceeds the taxing unit's
	1785	+	may not be issued later than August 15. At the election, the
	1786	+	ballots shall be prepared to permit voting for or against the
	1787	+	proposition: "Approving the ad valorem tax rate of $___ per $100
	1788	+	valuation in (name of school district) for the current year, a rate
	1789	+	that is $_____ higher per $100 valuation than the rollback tax rate
	1790	+	of (name of school district), for the purpose of (description of
	1791	+	purpose of increase). This rate will allow the school district to
	1792	+	collect an amount of maintenance and operations tax revenue that is
	1793	+	at least 2.5 percent greater than the amount of that revenue that
	1794	+	was collected by the school district in the preceding year." The
	1795	+	ballot proposition must include the adopted tax rate and the
	1796	+	difference between that rate and the rollback tax rate in the
	1797	+	appropriate places.
	1798	+	(d) If the proposition is not approved as provided by
	1799	+	Subsection (c), the governing body may not adopt a tax rate for the
	1800	+	taxing unit [school district] for the current year that exceeds the
	1801	+	taxing unit's [school district's] rollback tax rate.
	1802	+	(d-1) If, after tax bills for the taxing unit [school
	1803	+	district] have been mailed, a proposition to approve the taxing
	1804	+	unit's [school district's] adopted tax rate is not approved by the
	1805	+	voters of the taxing unit [district] at an election held under this
	1806	+	section, on subsequent adoption of a new tax rate by the governing
	1807	+	body of the taxing unit [district], the assessor for the taxing unit
	1808	+	[school] shall prepare and mail corrected tax bills. The assessor
	1809	+	shall include with each bill a brief explanation of the reason for
	1810	+	and effect of the corrected bill. The date on which the taxes
	1811	+	become delinquent for the year is extended by a number of days equal
	1812	+	to the number of days between the date the first tax bills were sent
	1813	+	and the date the corrected tax bills were sent.
	1814	+	(d-2) If a property owner pays taxes calculated using the
	1815	+	originally adopted tax rate of the taxing unit [school district]
	1816	+	and the proposition to approve the adopted tax rate is not approved
	1817	+	by the voters, the taxing unit [school district] shall refund the
	1818	+	difference between the amount of taxes paid and the amount due under
	1819	+	the subsequently adopted rate if the difference between the amount
	1820	+	of taxes paid and the amount due under the subsequent rate is $1 or
	1821	+	more. If the difference between the amount of taxes paid and the
	1822	+	amount due under the subsequent rate is less than $1, the taxing
	1823	+	unit [school district] shall refund the difference on request of
	1824	+	the taxpayer. An application for a refund of less than $1 must be
	1825	+	made within 90 days after the date the refund becomes due or the
	1826	+	taxpayer forfeits the right to the refund.
	1827	+	(e) For purposes of this section, local tax funds dedicated
	1828	+	to a junior college district under Section 45.105(e), Education
	1829	+	Code, shall be eliminated from the calculation of the tax rate
	1830	+	adopted by the governing body of a [the] school district. However,
	1831	+	the funds dedicated to the junior college district are subject to
	1832	+	Section 26.085.
	1833	+	(g) In a school district that received distributions from an
	1834	+	equalization tax imposed under former Chapter 18, Education Code,
	1835	+	the no-new-revenue tax [effective] rate of that tax as of the date
	1836	+	of the county unit system's abolition is added to the district's
1885	1837		rollback tax rate.
1886		-	(f) If, [the tax rate is reduced by an election called under
1887		-	this section] after tax bills for the taxing unit have been [are]
1888		-	mailed, a proposition to approve the taxing unit's adopted tax rate
1889		-	is not approved by the voters of the taxing unit at an election held
1890		-	under this section, on subsequent adoption of a new tax rate by the
1891		-	governing body of the taxing unit, the assessor for the taxing unit
1892		-	shall prepare and mail corrected tax bills. The assessor [He] shall
1893		-	include with the bill a brief explanation of the reason for and
1894		-	effect of the corrected bill. The date on which the taxes become
1895		-	delinquent for the year is extended by a number of days equal to the
1896		-	number of days between the date the first tax bills were sent and
1897		-	the date the corrected tax bills were sent.
1898		-	(g) If a property owner pays taxes calculated using the
1899		-	originally adopted [higher] tax rate of the taxing unit and the
1900		-	proposition to approve the adopted tax rate is not approved by
1901		-	voters [when the rate is reduced by an election called under this
1902		-	section], the taxing unit shall refund the difference between the
1903		-	amount of taxes paid and the amount due under the subsequently
1904		-	adopted [reduced] rate if the difference between the amount of
1905		-	taxes paid and the amount due under the subsequent [reduced] rate is
1906		-	$1 or more. If the difference between the amount of taxes paid and
1907		-	the amount due under the subsequent [reduced] rate is less than $1,
1908		-	the taxing unit shall refund the difference on request of the
1909		-	taxpayer. An application for a refund of less than $1 must be made
1910		-	within 90 days after the date the refund becomes due or the taxpayer
1911		-	forfeits the right to the refund.
1912		-	SECTION 41. The heading to Section 26.16, Tax Code, is
	1838	+	(h) For purposes of this section, increases in taxable
	1839	+	values and tax levies occurring within a reinvestment zone
	1840	+	designated under Chapter 311 [(Tax Increment Financing Act),] in
	1841	+	which a school [the] district is a participant[,] shall be
	1842	+	eliminated from the calculation of the tax rate adopted by the
	1843	+	governing body of the school district.
	1844	+	(i) For purposes of this section, the no-new-revenue
	1845	+	[effective] maintenance and operations tax rate of a school
	1846	+	district is the tax rate that, applied to the current total value
	1847	+	for the district, would impose taxes in an amount that, when added
	1848	+	to state funds that would be distributed to the district under
	1849	+	Chapter 42, Education Code, for the school year beginning in the
	1850	+	current tax year using that tax rate, would provide the same amount
	1851	+	of state funds distributed under Chapter 42, Education Code, and
	1852	+	maintenance and operations taxes of the district per student in
	1853	+	weighted average daily attendance for that school year that would
	1854	+	have been available to the district in the preceding year if the
	1855	+	funding elements for Chapters 41 and 42, Education Code, for the
	1856	+	current year had been in effect for the preceding year.
	1857	+	(n) For purposes of this section, the rollback tax rate of a
	1858	+	school district [whose maintenance and operations tax rate for the
	1859	+	2005 tax year was $1.50 or less per $100 of taxable value] is the sum
	1860	+	of the following:
	1861	+	(1) the rate per $100 of taxable value that is equal to
	1862	+	the product of the no-new-revenue maintenance and operations tax
	1863	+	rate of the district as computed under Subsection (i) and 1.025 [for
	1864	+	the 2006 tax year, the sum of the rate that is equal to 88.67 percent
	1865	+	of the maintenance and operations tax rate adopted by the district
	1866	+	for the 2005 tax year, the rate of $0.04 per $100 of taxable value,
	1867	+	and the district's current debt rate]; and
	1868	+	(2) [for the 2007 and subsequent tax years, the lesser
	1869	+	of the following:
	1870	+	[(A) the sum of the following:
	1871	+	[(i) the rate per $100 of taxable value that
	1872	+	is equal to the product of the state compression percentage, as
	1873	+	determined under Section 42.2516, Education Code, for the current
	1874	+	year and $1.50;
	1875	+	[(ii) the rate of $0.04 per $100 of taxable
	1876	+	value;
	1877	+	[(iii) the rate that is equal to the sum of
	1878	+	the differences for the 2006 and each subsequent tax year between
	1879	+	the adopted tax rate of the district for that year if the rate was
	1880	+	approved at an election under this section and the rollback tax rate
	1881	+	of the district for that year; and
	1882	+	[(iv) the district's current debt rate; or
	1883	+	[(B) the sum of the following:
	1884	+	[(i) the effective maintenance and
	1885	+	operations tax rate of the district as computed under Subsection
	1886	+	(i) or (k), as applicable;
	1887	+	[(ii) the rate per $100 of taxable value
	1888	+	that is equal to the product of the state compression percentage, as
	1889	+	determined under Section 42.2516, Education Code, for the current
	1890	+	year and $0.06; and
	1891	+	[(iii)] the district's current debt rate.
	1892	+	(p) Notwithstanding Subsections (i) and[,] (n), [and (o),]
	1893	+	if for the preceding tax year a school district adopted a
	1894	+	maintenance and operations tax rate that was less than the
	1895	+	district's no-new-revenue [effective] maintenance and operations
	1896	+	tax rate for that preceding tax year, the rollback tax rate of the
	1897	+	district for the current tax year is calculated as if the district
	1898	+	adopted a maintenance and operations tax rate for the preceding tax
	1899	+	year that was equal to the district's no-new-revenue [effective]
	1900	+	maintenance and operations tax rate for that preceding tax year.
	1901	+	(q) Except as otherwise expressly provided by law, this
	1902	+	section does not apply to a tax imposed by a taxing unit if a
	1903	+	provision of an uncodified local or special law enacted by the 86th
	1904	+	Legislature, Regular Session, 2019, or by an earlier legislature
	1905	+	provides that former Section 26.07 does not apply to a tax imposed
	1906	+	by the taxing unit.
	1907	+	SECTION 43. The heading to Section 26.16, Tax Code, is
1913	1908		amended to read as follows:
1914	1909		Sec. 26.16. POSTING OF TAX-RELATED INFORMATION [TAX RATES]
1915	1910		ON COUNTY'S INTERNET WEBSITE.
1916		-	SECTION 42. Section 26.16, Tax Code, is amended by amending
	1911	+	SECTION 44. Section 26.16, Tax Code, is amended by amending
1917	1912		Subsections (a) and (d) and adding Subsections (a-1), (d-1), and
1918	1913		(d-2) to read as follows:
1919	1914		(a) Each county shall maintain an Internet website. The
1920	1915		county assessor-collector for each county [that maintains an
1921	1916		Internet website] shall post on the Internet website maintained by
1922	1917		[of] the county the following information for the most recent five
1923	1918		tax years [beginning with the 2012 tax year] for each taxing unit
1924	1919		all or part of the territory of which is located in the county:
1925	1920		(1) the adopted tax rate;
1926	1921		(2) the maintenance and operations rate;
1927	1922		(3) the debt rate;
1928	1923		(4) the no-new-revenue [effective] tax rate;
1929	1924		(5) the no-new-revenue [effective] maintenance and
1930	1925		operations rate; and
1931	1926		(6) the rollback tax rate.
1932	1927		(a-1) For purposes of Subsection (a), a reference to the
1933	1928		no-new-revenue tax rate or the no-new-revenue maintenance and
1934	1929		operations rate includes the equivalent effective tax rate or
1935	1930		effective maintenance and operations rate for a preceding year.
1936	1931		This subsection expires January 1, 2026.
1937	1932		(d) The county assessor-collector shall post immediately
1938	1933		below the table prescribed by Subsection (c) the following
1939	1934		statement:
1940	1935		"The county is providing this table of property tax rate
1941	1936		information as a service to the residents of the county. Each
1942	1937		individual taxing unit is responsible for calculating the property
1943	1938		tax rates listed in this table pertaining to that taxing unit and
1944	1939		providing that information to the county.
1945	1940		"The adopted tax rate is the tax rate adopted by the governing
1946	1941		body of a taxing unit.
1947	1942		"The maintenance and operations rate is the component of the
1948	1943		adopted tax rate of a taxing unit that will impose the amount of
1949	1944		taxes needed to fund maintenance and operation expenditures of the
1950	1945		taxing unit for the following year.
1951	1946		"The debt rate is the component of the adopted tax rate of a
1952	1947		taxing unit that will impose the amount of taxes needed to fund the
1953	1948		taxing unit's debt service for the following year.
1954	1949		"The no-new-revenue [effective] tax rate is the tax rate that
1955	1950		would generate the same amount of revenue in the current tax year as
1956	1951		was generated by a taxing unit's adopted tax rate in the preceding
1957	1952		tax year from property that is taxable in both the current tax year
1958	1953		and the preceding tax year.
1959	1954		"The no-new-revenue [effective] maintenance and operations
1960	1955		rate is the tax rate that would generate the same amount of revenue
1961	1956		for maintenance and operations in the current tax year as was
1962	1957		generated by a taxing unit's maintenance and operations rate in the
1963	1958		preceding tax year from property that is taxable in both the current
1964	1959		tax year and the preceding tax year.
1965	1960		"The rollback tax rate is the highest tax rate a taxing unit
1966	1961		may adopt before requiring voter approval at an election. An [In
1967	1962		the case of a taxing unit other than a school district, the voters
1968	1963		by petition may require that a rollback election be held if the unit
1969	1964		adopts a tax rate in excess of the unit's rollback tax rate. In the
1970	1965		case of a school district, an] election will automatically be held
1971	1966		if a taxing unit [the district] wishes to adopt a tax rate in excess
1972	1967		of the taxing unit's [district's] rollback tax rate."
1973	1968		(d-1) In addition to posting the information described by
1974	1969		Subsection (a), the county assessor-collector shall post on the
1975	1970		Internet website of the county for each taxing unit all or part of
1976	1971		the territory of which is located in the county:
1977	1972		(1) the tax rate calculation forms used by the
1978	1973		designated officer or employee of each taxing unit to calculate the
1979	1974		no-new-revenue and rollback tax rates of the taxing unit for the
1980	1975		most recent five tax years beginning with the 2020 tax year, as
1981	1976		certified by the designated officer or employee under Section
1982	1977		26.04(d-2); and
1983	1978		(2) the name and official contact information for each
1984	1979		member of the governing body of the taxing unit.
1985	1980		(d-2) Not later than August 1, the county
1986	1981		assessor-collector shall post on the website the tax rate
1987	1982		calculation forms described by Subsection (d-1)(1) for the current
1988	1983		tax year.
1989		-	SECTION 43. Chapter 26, Tax Code, is amended by adding
	1984	+	SECTION 45. Chapter 26, Tax Code, is amended by adding
1990	1985		Sections 26.17 and 26.18 to read as follows:
1991		-	Sec. 26.17. DATABASE ~~OF PROPERTY-~~TAX~~-RELATED INFORMATION.~~
1992		-	~~(a) The chief appraiser~~ of each appraisal district shall create and
1993		-	~~maintain a property tax~~ database that:
1994		-	(1) is identified by the name of the ~~county in which~~
1995		-	~~the appraisal district is established~~ instead of the name of the
1996		-	~~appraisal district~~;
	1986	+	Sec. 26.17. REAL-TIME TAX DATABASE. (a) The tax notice
	1987	+	officer of each appraisal district shall create and maintain a
	1988	+	database that:
	1989	+	(1) is identified by the name of the office of tax
	1990	+	notices, instead of the name of the appraisal district, and as the
	1991	+	"Real-Time Tax Database";
1997	1992		(2) contains information that is provided by
1998	1993		designated officers or employees of the taxing units that are
1999		-	located in the appraisal district in the manner required by ~~the~~
2000		-	comptroller;
	1994	+	located in the appraisal district in the manner required by rules
	1995	+	adopted by the comptroller;
2001	1996		(3) is continuously updated as preliminary and revised
2002	1997		data become available to and are provided by the designated
2003	1998		officers or employees of taxing units;
2004	1999		(4) is accessible to the public; and
2005		-	(5) is searchable by property address and owner,
2006		-	except to the extent that access to the information in the database
2007		-	is restricted by Section 25.025 or 25.026.
2008		-	(b) The database must include, with respect to each property
2009		-	listed on the appraisal roll for the appraisal district:
	2000	+	(5) is searchable by property address and owner.
	2001	+	(b) The database must be capable of generating, with respect
	2002	+	to each property listed on the appraisal roll for the appraisal
	2003	+	district, a real-time tax notice that includes:
2010	2004		(1) the property's identification number;
2011	2005		(2) the property's market value;
2012	2006		(3) the property's taxable value;
2013	2007		(4) the name of each taxing unit in which the property
2014	2008		is located;
2015	2009		(5) for each taxing unit other than a school district
2016	2010		in which the property is located:
2017	2011		(A) the no-new-revenue tax rate; and
2018	2012		(B) the rollback tax rate;
2019	2013		(6) for each school district in which the property is
2020	2014		located:
2021		-	(A) the tax rate that would maintain the same
2022		-	amount of state and local revenue per weighted student that the
2023		-	district received in the school year beginning in the preceding tax
2024		-	year; and
	2015	+	(A) the rate to maintain the same amount of state
	2016	+	and local revenue per weighted student that the district received
	2017	+	in the school year beginning in the preceding tax year; and
2025	2018		(B) the rollback tax rate;
2026	2019		(7) the tax rate proposed by the governing body of each
2027	2020		taxing unit in which the property is located;
2028	2021		(8) for each taxing unit other than a school district
2029	2022		in which the property is located, the taxes that would be imposed on
2030	2023		the property if the taxing unit adopted a tax rate equal to:
2031	2024		(A) the no-new-revenue tax rate; and
2032	2025		(B) the proposed tax rate;
2033	2026		(9) for each school district in which the property is
2034	2027		located, the taxes that would be imposed on the property if the
2035	2028		district adopted a tax rate equal to:
2036		-	(A) the tax rate that would maintain the same
2037		-	amount of state and local revenue per weighted student that the
2038		-	district received in the school year beginning in the preceding tax
2039		-	year; and
	2029	+	(A) the rate to maintain the same amount of state
	2030	+	and local revenue per weighted student that the district received
	2031	+	in the school year beginning in the preceding tax year; and
2040	2032		(B) the proposed tax rate;
2041	2033		(10) for each taxing unit other than a school district
2042	2034		in which the property is located, the difference between the amount
2043	2035		calculated under Subdivision (8)(A) and the amount calculated under
2044	2036		Subdivision (8)(B);
2045	2037		(11) for each school district in which the property is
2046	2038		located, the difference between the amount calculated under
2047	2039		Subdivision (9)(A) and the amount calculated under Subdivision
2048	2040		(9)(B);
2049		-	(12) the date, time, and location of ~~the~~ public
	2041	+	(12) the date, time, and location of each public
2050	2042		hearing, if applicable, on the proposed tax rate to be held by the
2051	2043		governing body of each taxing unit in which the property is located;
2052	2044		(13) the date, time, and location of the public
2053		-	meeting~~, if applicable,~~ at which the tax rate will be adopted to be
2054		-	~~held by the~~ governing body of each taxing unit in which the property
2055		-	~~is located;~~ and
	2045	+	meeting at which the tax rate will be adopted to be held by the
	2046	+	governing body of each taxing unit in which the property is located;
	2047	+	and
2056	2048		(14) for each taxing unit in which the property is
2057	2049		located, an e-mail address at which the taxing unit is capable of
2058	2050		receiving written comments regarding the proposed tax rate of the
2059	2051		taxing unit.
2060		-	(c) The database must provide a link to the Internet website
	2052	+	(c) The address of the Internet website at which the
	2053	+	information contained in the database may be found must be in the
	2054	+	form "(insert name of county in which appraisal district is
	2055	+	established)CountyTaxRates.gov" or a substantially similar form.
	2056	+	(d) The database must provide a link to the Internet website
2061	2057		used by each taxing unit in which the property is located to post
2062		-	the information described by Section 26.18.
2063		-	(d) The database must allow the property owner to
2064		-	electronically complete and submit to a taxing unit in which the
2065		-	owner's property is located a form on which the owner may provide
2066		-	the owner's opinion as to whether the tax rate proposed by the
2067		-	governing body of the taxing unit should be adopted. The form must
2068		-	require the owner to provide the owner's name and contact
2069		-	information and the physical address of the owner's property
2070		-	located in the taxing unit. The database must allow a property
2071		-	owner to complete and submit the form at any time during the period
2072		-	beginning on the date the governing body of the taxing unit proposes
2073		-	the tax rate for that tax year and ending on the date the governing
2074		-	body adopts a tax rate for that tax year.
2075		-	(e) The officer or employee designated by the governing body
2076		-	of each taxing unit in which the property is located to calculate
2077		-	the no-new-revenue tax rate and the rollback tax rate for the taxing
2078		-	unit must electronically incorporate into the database:
2079		-	(1) the information described by Subsections (b)(5),
2080		-	(6), (7), (12), and (13), as applicable, as the information becomes
2081		-	available; and
2082		-	(2) the tax rate calculation forms prepared under
2083		-	Section 26.04(d-1) at the same time the designated officer or
2084		-	employee submits the tax rates to the governing body of the taxing
2085		-	unit under Section 26.04(e).
2086		-	(f) The chief appraiser shall make the information
2087		-	described by Subsection (e)(1) and the tax rate calculation forms
2088		-	described by Subsection (e)(2) available to the public not later
2089		-	than the third business day after the date the information and forms
2090		-	are incorporated into the database.
	2058	+	the information described by Section 26.18. The link must be
	2059	+	preceded by the following statement:
	2060	+	"Click on the name of the taxing unit for the following information
	2061	+	about the taxing unit:
	2062	+	"(1) the names of and contact information for each
	2063	+	member of the governing body of the taxing unit;
	2064	+	"(2) the budget proposed or adopted for the current
	2065	+	year and the budgets for the preceding two years, as well as an
	2066	+	analysis of the change in the budget from year to year;
	2067	+	"(3) the amount of property tax revenue budgeted for
	2068	+	maintenance and operation expenses and debt service in the proposed
	2069	+	or adopted budget and in the budgets for the preceding two years;
	2070	+	"(4) the tax rates adopted for maintenance and
	2071	+	operation expenses and debt service for the preceding two years and
	2072	+	the rates proposed for those purposes for the current year; and
	2073	+	"(5) the most recent financial audit of the taxing
	2074	+	unit."
	2075	+	(e) The database must include the following definition of
	2076	+	the no-new-revenue tax rate: "The no-new-revenue tax rate is last
	2077	+	year's tax rate, adjusted for changes in taxable value. The
	2078	+	no-new-revenue tax rate takes into account all property on the tax
	2079	+	roll for both last year and this year."
	2080	+	(f) The officer or employee designated by the governing body
	2081	+	of each taxing unit to calculate the no-new-revenue tax rate and the
	2082	+	rollback tax rate for the taxing unit must electronically:
	2083	+	(1) enter in the database the information described by
	2084	+	Subsection (b) as the information becomes available; and
	2085	+	(2) incorporate into the database the completed tax
	2086	+	rate calculation forms prepared under Section 26.04(d-1) at the
	2087	+	same time the designated officer or employee submits the tax rates
	2088	+	to the governing body of the taxing unit under Section 26.04(e).
	2089	+	(g) The e-mail address described by Subsection (b)(14) must
	2090	+	be accompanied by the following statement: "An e-mail address is
	2091	+	provided for each taxing unit as a way for you to express your
	2092	+	support for or opposition to the proposed tax rate. If you wish to
	2093	+	express your support or opposition, you are encouraged to do so
	2094	+	before the date of the hearing shown on the notice."
	2095	+	(h) Each taxing unit shall establish an e-mail address for
	2096	+	the purpose described by Subsection (b)(14).
2091	2097		Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY
2092	2098		TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet
2093	2099		website or have access to a generally accessible Internet website
2094	2100		that may be used for the purposes of this section. Each taxing unit
2095	2101		shall post or cause to be posted on the Internet website the
2096	2102		following information in a format prescribed by the comptroller:
2097	2103		(1) the name of each member of the governing body of
2098	2104		the taxing unit;
2099	2105		(2) the mailing address, e-mail address, and telephone
2100	2106		number of the taxing unit;
2101	2107		(3) the official contact information for each member
2102	2108		of the governing body of the taxing unit, if that information is
2103	2109		different from the information described by Subdivision (2);
2104	2110		(4) the taxing unit's budget for the preceding two
2105	2111		years;
2106	2112		(5) the taxing unit's proposed or adopted budget for
2107	2113		the current year;
2108	2114		(6) the change in the amount of the taxing unit's
2109	2115		budget from the preceding year to the current year, by dollar amount
2110	2116		and percentage;
2111	2117		(7) in the case of a taxing unit other than a school
2112	2118		district, the amount of property tax revenue budgeted for
2113	2119		maintenance and operations for:
2114	2120		(A) the preceding two years; and
2115	2121		(B) the current year;
2116	2122		(8) in the case of a taxing unit other than a school
2117	2123		district, the amount of property tax revenue budgeted for debt
2118	2124		service for:
2119	2125		(A) the preceding two years; and
2120	2126		(B) the current year;
2121	2127		(9) the tax rate for maintenance and operations
2122	2128		adopted by the taxing unit for the preceding two years;
2123	2129		(10) in the case of a taxing unit other than a school
2124	2130		district, the tax rate for debt service adopted by the taxing unit
2125	2131		for the preceding two years;
2126	2132		(11) in the case of a school district, the interest and
2127	2133		sinking fund tax rate adopted by the district for the preceding two
2128	2134		years;
2129	2135		(12) the tax rate for maintenance and operations
2130	2136		proposed by the taxing unit for the current year;
2131	2137		(13) in the case of a taxing unit other than a school
2132	2138		district, the tax rate for debt service proposed by the taxing unit
2133	2139		for the current year;
2134	2140		(14) in the case of a school district, the interest and
2135	2141		sinking fund tax rate proposed by the district for the current year;
2136	2142		and
2137	2143		(15) the most recent financial audit of the taxing
2138	2144		unit.
2139		-	SECTION 44. Section 31.12(b), Tax Code, is amended to read
2140		-	as follows:
	2145	+	SECTION 46. Sections 31.12(a) and (b), Tax Code, are
	2146	+	amended to read as follows:
	2147	+	(a) If a refund of a tax provided by Section 11.431(b),
	2148	+	26.08(d-2) [26.07(g)], 26.15(f), 31.11, 31.111, or 31.112 is paid
	2149	+	on or before the 60th day after the date the liability for the
	2150	+	refund arises, no interest is due on the amount refunded. If not
	2151	+	paid on or before that 60th day, the amount of the tax to be refunded
	2152	+	accrues interest at a rate of one percent for each month or part of a
	2153	+	month that the refund is unpaid, beginning with the date on which
	2154	+	the liability for the refund arises.
2141	2155		(b) For purposes of this section, liability for a refund
2142	2156		arises:
2143	2157		(1) if the refund is required by Section 11.431(b), on
2144	2158		the date the chief appraiser notifies the collector for the taxing
2145	2159		unit of the approval of the late homestead exemption;
2146		-	(2) if the refund is required by Section 26.07(g)~~, on~~
2147		-	the date the subsequent tax rate is adopted [results ~~of the election~~
2148		-	to reduce the tax rate are certified];
	2160	+	(2) if the refund is required by Section 26.08(d-2)
	2161	+	[26.07(g)], on the date the subsequent tax rate is adopted [results
	2162	+	of the election to reduce the tax rate are certified];
2149	2163		(3) if the refund is required by Section 26.15(f):
2150	2164		(A) for a correction to the tax roll made under
2151	2165		Section 26.15(b), on the date the change in the tax roll is
2152	2166		certified to the assessor for the taxing unit under Section 25.25;
2153	2167		or
2154	2168		(B) for a correction to the tax roll made under
2155	2169		Section 26.15(c), on the date the change in the tax roll is ordered
2156	2170		by the governing body of the taxing unit;
2157	2171		(4) if the refund is required by Section 31.11, on the
2158	2172		date the auditor for the taxing unit determines that the payment was
2159	2173		erroneous or excessive or, if the amount of the refund exceeds the
2160	2174		applicable amount specified by Section 31.11(a), on the date the
2161	2175		governing body of the taxing unit approves the refund;
2162	2176		(5) if the refund is required by Section 31.111, on the
2163	2177		date the collector for the taxing unit determines that the payment
2164	2178		was erroneous; or
2165	2179		(6) if the refund is required by Section 31.112, on the
2166	2180		date required by Section 31.112(d) or (e), as applicable.
2167		-	SECTION 45. Section 41.03(a), Tax Code, is amended to read
	2181	+	SECTION 47. Section 33.08(b), Tax Code, is amended to read
	2182	+	as follows:
	2183	+	(b) The governing body of the taxing unit or appraisal
	2184	+	district, in the manner required by law for official action, may
	2185	+	provide that taxes that become delinquent on or after June 1 under
	2186	+	Section 26.08(d-1) [26.07(f)], 26.15(e), 31.03, 31.031, 31.032,
	2187	+	31.04, or 42.42 incur an additional penalty to defray costs of
	2188	+	collection. The amount of the penalty may not exceed the amount of
	2189	+	the compensation specified in the applicable contract with an
	2190	+	attorney under Section 6.30 to be paid in connection with the
	2191	+	collection of the delinquent taxes.
	2192	+	SECTION 48. Section 41.03(a), Tax Code, is amended to read
2168	2193		as follows:
2169	2194		(a) A taxing unit is entitled to challenge before the
2170	2195		appraisal review board:
2171	2196		(1) [the level of appraisals of any category of
2172	2197		property in the district or in any territory in the district, but
2173	2198		not the appraised value of a single taxpayer's property;
2174	2199		[(2)] an exclusion of property from the appraisal
2175	2200		records;
2176	2201		(2) [(3)] a grant in whole or in part of a partial
2177	2202		exemption;
2178	2203		(3) [(4)] a determination that land qualifies for
2179	2204		appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
2180	2205		(4) [(5)] failure to identify the taxing unit as one
2181	2206		in which a particular property is taxable.
2182		-	SECTION 46. Section 41.44(d), Tax Code, is amended to read
	2207	+	SECTION 49. Section 41.12(a), Tax Code, is amended to read
	2208	+	as follows:
	2209	+	(a) By July 5 [20], the appraisal review board shall:
	2210	+	(1) hear and determine all or substantially all timely
	2211	+	filed protests;
	2212	+	(2) determine all timely filed challenges;
	2213	+	(3) submit a list of its approved changes in the
	2214	+	records to the chief appraiser; and
	2215	+	(4) approve the records.
	2216	+	SECTION 50. Section 41.44(d), Tax Code, is amended to read
2183	2217		as follows:
2184	2218		(d) A notice of protest is sufficient if it identifies the
2185	2219		protesting property owner, including a person claiming an ownership
2186	2220		interest in the property even if that person is not listed on the
2187	2221		appraisal records as an owner of the property, identifies the
2188	2222		property that is the subject of the protest, and indicates apparent
2189	2223		dissatisfaction with some determination of the appraisal office.
2190	2224		The notice need not be on an official form, but the comptroller
2191	2225		shall prescribe a form that provides for more detail about the
2192	2226		nature of the protest. The form must permit a property owner to
2193	2227		include each property in the appraisal district that is the subject
2194	2228		of a protest. The form must permit a property owner to request that
2195	2229		the protest be heard by a special panel established under Section
2196	2230		6.425 if the protest will be determined by an appraisal review board
2197	2231		to which that section applies and the property is included in a
2198	2232		classification described by Section 6.425(b). The comptroller,
2199	2233		each appraisal office, and each appraisal review board shall make
2200	2234		the forms readily available and deliver one to a property owner on
2201	2235		request.
2202		-	SECTION 47. Section 41.45, Tax Code, is amended by amending
	2236	+	SECTION 51. Section 41.45, Tax Code, is amended by amending
2203	2237		Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to
2204	2238		read as follows:
2205	2239		(d) This subsection does not apply to a special panel
2206	2240		established under Section 6.425. An appraisal review board
2207	2241		consisting of more than three members may sit in panels of not fewer
2208	2242		than three members to conduct protest hearings. [However, the
2209	2243		determination of a protest heard by a panel must be made by the
2210	2244		board.] If the recommendation of a panel is not accepted by the
2211	2245		board, the board may refer the matter for rehearing to a panel
2212	2246		composed of members who did not hear the original protest [hearing]
2213	2247		or, if there are not at least three members who did not hear the
2214	2248		original protest, the board may determine the protest. [Before
2215	2249		determining a protest or conducting a rehearing before a new panel
2216	2250		or the board, the board shall deliver notice of the hearing or
2217	2251		meeting to determine the protest in accordance with the provisions
2218	2252		of this subchapter.]
2219	2253		(d-1) An appraisal review board to which Section 6.425
2220	2254		applies shall sit in special panels established under that section
2221	2255		to conduct protest hearings. A special panel may conduct a protest
2222	2256		hearing relating to property only if the property is described by
2223	2257		Section 6.425(b) and the property owner has requested that a
2224	2258		special panel conduct the hearing or if the protest is assigned to
2225	2259		the special panel under Section 6.425(f). If the recommendation of
2226	2260		a special panel is not accepted by the board, the board may refer
2227	2261		the matter for rehearing to another special panel composed of
2228	2262		members who did not hear the original protest or, if there are not
2229	2263		at least three other special panel members who did not hear the
2230	2264		original protest, the board may determine the protest.
2231	2265		(d-2) The determination of a protest heard by a panel under
2232	2266		Subsection (d) or (d-1) must be made by the board.
2233	2267		(d-3) The board must deliver notice of a hearing or meeting
2234	2268		to determine a protest heard by a panel, or to rehear a protest,
2235	2269		under Subsection (d) or (d-1) in accordance with the provisions of
2236	2270		this subchapter.
2237		-	SECTION 48. Section 41.46(a), Tax Code, is amended to read
	2271	+	SECTION 52. Section 41.46(a), Tax Code, is amended to read
2238	2272		as follows:
2239	2273		(a) The appraisal review board before which a protest
2240	2274		hearing is scheduled shall deliver written notice to the property
2241		-	owner initiating a protest not later than the 15th day before the
2242		-	date of the hearing. The notice must include:
2243		-	(1) [of] the date, time, and place of [fixed for] the
2244		-	hearing;
2245		-	(2) a description of the subject matter of the hearing
2246		-	that is sufficient to identify the specific action being protested,
2247		-	such as:
2248		-	(A) the determination of the appraised value of
2249		-	the property owner's property;
2250		-	(B) the denial to the property owner in whole or
2251		-	in part of a partial exemption; or
2252		-	(C) the determination that the property owner's
2253		-	land does not qualify for appraisal as provided by Subchapter C, D,
2254		-	E, or H, Chapter 23; and
2255		-	(3) a statement that [on the protest and of] the
2256		-	property owner is entitled [owner's entitlement] to a postponement
2257		-	of the hearing as provided by Section 41.45 unless the property
2258		-	owner waives in writing notice of the hearing. [The board shall
2259		-	deliver the notice not later than the 15th day before the date of
2260		-	the hearing.]
2261		-	SECTION 49. Section 41.461, Tax Code, is amended to read as
	2275	+	owner initiating a protest of the date, time, [and] place, and
	2276	+	subject matter of [fixed for] the hearing on the protest and of the
	2277	+	property owner's entitlement to a postponement of the hearing as
	2278	+	provided by Section 41.45 unless the property owner waives in
	2279	+	writing notice of the hearing. The board shall deliver the notice
	2280	+	not later than the 15th day before the date of the hearing.
	2281	+	SECTION 53. Section 41.461, Tax Code, is amended to read as
2262	2282		follows:
2263	2283		Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING;
2264		-	DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before a
2265		-	hearing on a protest, the chief appraiser shall:
	2284	+	DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before the
	2285	+	first scheduled [a] hearing on a protest, the chief appraiser
	2286	+	shall:
2266	2287		(1) deliver a copy of the pamphlet prepared by the
2267	2288		comptroller under Section 5.06 [5.06(a)] to the property owner
2268		-	initiating the protest [if the owner is representing himself], or
2269		-	to an agent representing the owner if requested by the agent;
	2289	+	initiating the protest if the owner is representing himself, or to
	2290	+	an agent representing the owner if requested by the agent;
2270	2291		(2) inform the property owner that the owner or the
2271	2292		agent of the owner is entitled on request to [may inspect and may
2272	2293		obtain] a copy of the data, schedules, formulas, and all other
2273	2294		information the chief appraiser will [plans to] introduce at the
2274	2295		hearing to establish any matter at issue; and
2275	2296		(3) deliver a copy of the hearing procedures
2276	2297		established by the appraisal review board under Section 41.66 to
2277	2298		the property owner.
2278	2299		(b) The chief appraiser may not charge a property owner or
2279	2300		the designated agent of the owner for copies provided to the [an]
2280	2301		owner or designated agent under this section, regardless of the
2281	2302		manner in which the copies are prepared or delivered [may not exceed
2282	2303		the charge for copies of public information as provided under
2283	2304		Subchapter F, Chapter 552, Government Code, except:
2284	2305		[(1) the total charge for copies provided in
2285	2306		connection with a protest of the appraisal of residential property
2286	2307		may not exceed $15 for each residence; and
2287	2308		[(2) the total charge for copies provided in
2288	2309		connection with a protest of the appraisal of a single unit of
2289	2310		property subject to appraisal, other than residential property, may
2290	2311		not exceed $25].
2291	2312		(c) A chief appraiser shall deliver information requested
2292	2313		by a property owner or the agent of the owner under Subsection
2293	2314		(a)(2):
2294	2315		(1) by regular first-class mail, deposited in the
2295	2316		United States mail, postage prepaid, and addressed to the property
2296	2317		owner or agent at the address provided in the request for the
2297	2318		information;
2298	2319		(2) in an electronic format as provided by an
2299	2320		agreement under Section 1.085; or
2300	2321		(3) subject to Subsection (d), by referring the
2301	2322		property owner or the agent of the owner to a secure Internet
2302	2323		website with user registration and authentication or to the exact
2303	2324		Internet location or uniform resource locator (URL) address on an
2304	2325		Internet website maintained by the appraisal district on which the
2305	2326		requested information is identifiable and readily available.
2306	2327		(d) If a chief appraiser provides a property owner or the
2307		-	~~designated~~ agent of the owner information under Subsection (c)(3),
2308		-	~~the notice~~ must contain a statement in a conspicuous font that
2309		-	~~clearly~~ indicates that the property owner or the agent of the owner
2310		-	~~may on~~ request receive the information by regular first-class mail
2311		-	~~or in~~ person at the appraisal office. On request by a property
2312		-	~~owner or~~ the agent of the owner, the chief appraiser must provide
2313		-	~~the~~ information by regular first-class mail or in person at the
	2328	+	agent of the owner information under Subsection (c)(3), the notice
	2329	+	must contain a statement in a conspicuous font that clearly
	2330	+	indicates that the property owner or the agent of the owner may on
	2331	+	request receive the information by regular first-class mail or in
	2332	+	person at the appraisal office. On request by a property owner or
	2333	+	the agent of the owner, the chief appraiser must provide the
	2334	+	information by regular first-class mail or in person at the
2314	2335		appraisal office.
2315		-	SECTION 50. Section 41.47, Tax Code, is amended by adding
2316		-	Subsections (c-2) and (f) and amending ~~Subsections (d) and~~ (e) to
2317		-	~~read as~~ follows:
	2336	+	SECTION 54. Section 41.47, Tax Code, is amended by adding
	2337	+	Subsections (c-2) and (f) and amending Subsection (e) to read as
	2338	+	follows:
2318	2339		(c-2) The board may not determine the appraised value of the
2319	2340		property that is the subject of a protest to be an amount greater
2320	2341		than the appraised value of the property as shown in the appraisal
2321	2342		records submitted to the board by the chief appraiser under Section
2322		-	25.22 or 25.23. This subsection does not apply if the action being
2323		-	protested is the cancellation, modification, or denial of an
2324		-	exemption or the determination that the property does not qualify
2325		-	for appraisal as provided by Subchapter C, D, E, or H, Chapter 23.
2326		-	(d) The board shall deliver by certified mail:
2327		-	(1) a notice of issuance of the order and a copy of the
2328		-	order to the property owner and the chief appraiser; and
2329		-	(2) a copy of the appraisal review board survey form
2330		-	prepared under Section 5.104 and instructions for completing and
2331		-	submitting the form to the property owner.
	2343	+	25.22 or 25.23.
2332	2344		(e) The notice of the issuance of the order must contain a
2333	2345		prominently printed statement in upper-case bold lettering
2334	2346		informing the property owner in clear and concise language of the
2335	2347		property owner's right to appeal the order of the board [board's
2336	2348		decision] to district court. The statement must describe the
2337	2349		deadline prescribed by Section 42.06(a) [of this code] for filing a
2338	2350		written notice of appeal[,] and the deadline prescribed by Section
2339	2351		42.21(a) [of this code] for filing the petition for review with the
2340	2352		district court.
2341	2353		(f) The appraisal review board shall take the actions
2342		-	required by Subsections (a) and (d) not later than:
2343		-	(1) the 30th day after the date the hearing on the
2344		-	protest is concluded, if the board is established for an appraisal
2345		-	district located in a county with a population of less than four
2346		-	million; or
2347		-	(2) the 45th day after the date the hearing on the
2348		-	protest is concluded, if the board is established for an appraisal
2349		-	district located in a county with a population of four million or
2350		-	more.
2351		-	SECTION 51. Section 41.66, Tax Code, is amended by amending
	2354	+	required by Subsections (a) and (d) not later than the 15th day
	2355	+	after the date the hearing on the protest is concluded.
	2356	+	SECTION 55. Section 41.66, Tax Code, is amended by amending
2352	2357		Subsections (h), (i), (j), and (k) and adding Subsections (j-1),
2353	2358		(k-1), and (p) to read as follows:
2354	2359		(h) The appraisal review board shall postpone a hearing on a
2355	2360		protest if the property owner or the designated agent of the owner
2356	2361		requests additional time to prepare for the hearing and establishes
2357	2362		to the board that the chief appraiser failed to comply with Section
2358	2363		41.461. The board is not required to postpone a hearing more than
2359	2364		one time under this subsection.
2360	2365		(i) A hearing on a protest filed by a property owner or the
2361	2366		designated agent of the owner [who is not represented by an agent
2362	2367		designated under Section 1.111] shall be set for a time and date
2363	2368		certain. If the hearing is not commenced within two hours of the
2364	2369		time set for the hearing, the appraisal review board shall postpone
2365	2370		the hearing on the request of the property owner or the designated
2366	2371		agent of the owner.
2367	2372		(j) On the request of a property owner or the [a] designated
2368	2373		agent of the owner, an appraisal review board shall schedule
2369	2374		hearings on protests concerning up to 20 designated properties to
2370	2375		be held consecutively on the same day. The designated properties
2371	2376		must be identified in the same notice of protest, and the notice
2372	2377		must contain in boldfaced type the statement "request for same-day
2373	2378		protest hearings." A property owner or the designated agent of the
2374	2379		owner may [not] file more than one request under this subsection
2375	2380		with the appraisal review board in the same tax year. The appraisal
2376	2381		review board may schedule hearings on protests concerning more than
2377	2382		20 properties filed by the same property owner or the designated
2378	2383		agent of the owner and may use different panels to conduct the
2379	2384		hearings based on the board's customary scheduling. The appraisal
2380	2385		review board may follow the practices customarily used by the board
2381	2386		in the scheduling of hearings under this subsection.
2382	2387		(j-1) An appraisal review board may schedule the hearings on
2383	2388		all protests filed by a property owner or the designated agent of
2384	2389		the owner to be held consecutively. The notice of the hearings must
2385	2390		state the date and time that the first hearing will begin, state the
2386	2391		date the last hearing will end, and list the order in which the
2387	2392		hearings will be held. The order of the hearings listed in the
2388	2393		notice may not be changed without the agreement of the property
2389	2394		owner or the designated agent of the owner, the chief appraiser, and
2390	2395		the appraisal review board. The board may not reschedule a hearing
2391	2396		for which notice is given under this subsection to a date earlier
2392	2397		than the seventh day after the date the last hearing was scheduled
2393	2398		to end unless agreed to by the property owner or the designated
2394	2399		agent of the owner, the chief appraiser, and the appraisal review
2395	2400		board. Unless agreed to by the parties, the board must provide
2396	2401		written notice of the date and time of the rescheduled hearing to
2397	2402		the property owner or the designated agent of the owner not later
2398	2403		than the seventh day before the date of the hearing.
2399	2404		(k) This subsection does not apply to a special panel
2400	2405		established under Section 6.425. If an appraisal review board sits
2401	2406		in panels to conduct protest hearings, protests shall be randomly
2402	2407		assigned to panels, except that the board may consider the type of
2403	2408		property subject to the protest or the ground of the protest for the
2404	2409		purpose of using the expertise of a particular panel in hearing
2405	2410		protests regarding particular types of property or based on
2406	2411		particular grounds. If a protest is scheduled to be heard by a
2407	2412		particular panel, the protest may not be reassigned to another
2408	2413		panel without the consent of the property owner or the designated
2409	2414		agent of the owner. If the appraisal review board has cause to
2410	2415		reassign a protest to another panel, a property owner or the
2411	2416		designated agent of the owner may agree to reassignment of the
2412	2417		protest or may request that the hearing on the protest be postponed.
2413	2418		The board shall postpone the hearing on that request. A change of
2414	2419		members of a panel because of a conflict of interest, illness, or
2415	2420		inability to continue participating in hearings for the remainder
2416	2421		of the day does not constitute reassignment of a protest to another
2417	2422		panel.
2418	2423		(k-1) On the request of a property owner or the designated
2419	2424		agent of the owner, an appraisal review board to which Section 6.425
2420	2425		applies shall assign a protest relating to property described by
2421	2426		Section 6.425(b) to a special panel. In addition, the chairman of
2422	2427		the appraisal review board may assign a protest relating to
2423	2428		property not described by Section 6.425(b) to a special panel as
2424		-	authorized by Section 6.425(f), but only if the assignment is
2425		-	requested or consented to by the property owner or the designated
2426		-	agent of the owner. Protests assigned to special panels shall be
2427		-	randomly assigned to those panels. If a protest is scheduled to be
2428		-	heard by a particular special panel, the protest may not be
2429		-	reassigned to another special panel without the consent of the
2430		-	property owner or the designated agent of the owner. If the board
2431		-	has cause to reassign a protest to another special panel, a property
2432		-	owner or the designated agent of the owner may agree to reassignment
2433		-	of the protest or may request that the hearing on the protest be
2434		-	postponed. The board shall postpone the hearing on that request. A
2435		-	change of members of a special panel because of a conflict of
2436		-	interest, illness, or inability to continue participating in
2437		-	hearings for the remainder of the day does not constitute
2438		-	reassignment of a protest to another special panel.
	2429	+	authorized by Section 6.425(f). Protests assigned to special
	2430	+	panels shall be randomly assigned to those panels. If a protest is
	2431	+	scheduled to be heard by a particular special panel, the protest may
	2432	+	not be reassigned to another special panel without the consent of
	2433	+	the property owner or the designated agent of the owner. If the
	2434	+	board has cause to reassign a protest to another special panel, a
	2435	+	property owner or the designated agent of the owner may agree to
	2436	+	reassignment of the protest or may request that the hearing on the
	2437	+	protest be postponed. The board shall postpone the hearing on that
	2438	+	request. A change of members of a special panel because of a
	2439	+	conflict of interest, illness, or inability to continue
	2440	+	participating in hearings for the remainder of the day does not
	2441	+	constitute reassignment of a protest to another special panel.
2439	2442		(p) At the end of a hearing on a protest, the appraisal
2440	2443		review board shall provide the property owner or the designated
2441	2444		agent of the owner one or more documents indicating that the members
2442	2445		of the board hearing the protest signed the affidavit required by
2443	2446		Subsection (g).
2444		-	SECTION 52. Section 41.67(d), Tax Code, is amended to read
	2447	+	SECTION 56. Section 41.67(d), Tax Code, is amended to read
2445	2448		as follows:
2446	2449		(d) Information that was previously requested under Section
2447	2450		41.461 by the protesting party that was not delivered [made
2448	2451		available] to the protesting party at least 14 days before the
2449	2452		scheduled or postponed hearing may not be used or offered in any
2450	2453		form as evidence in the hearing, including as a document or through
2451		-	argument or testimony. This subsection does not apply to
2452		-	information offered to rebut evidence or argument presented at the
2453		-	hearing by the protesting party or that party's designated agent.
2454		-	SECTION 53. Section 41.71, Tax Code, is amended to read as
	2454	+	argument or testimony.
	2455	+	SECTION 57. Section 41.71, Tax Code, is amended to read as
2455	2456		follows:
2456	2457		Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An
2457	2458		appraisal review board by rule shall provide for hearings on
2458	2459		protests [in the evening or] on a Saturday or after 5 p.m. on a
2459	2460		weekday [Sunday].
2460	2461		(b) The board may not schedule:
2461	2462		(1) the first hearing on a protest held on a weekday
2462	2463		evening to begin after 7 p.m.; or
2463	2464		(2) a hearing on a protest on a Sunday.
2464		-	SECTION 54. Section 41A.06(b), Tax Code, is amended to read
	2465	+	SECTION 58. Section 41A.06(b), Tax Code, is amended to read
2465	2466		as follows:
2466	2467		(b) To initially qualify to serve as an arbitrator under
2467	2468		this chapter, a person must:
2468	2469		(1) meet the following requirements, as applicable:
2469	2470		(A) be licensed as an attorney in this state; or
2470	2471		(B) have:
2471	2472		(i) completed at least 30 hours of training
2472	2473		in arbitration and alternative dispute resolution procedures from a
2473	2474		university, college, or legal or real estate trade association; and
2474	2475		(ii) been licensed or certified
2475	2476		continuously during the five years preceding the date the person
2476	2477		agrees to serve as an arbitrator as:
2477	2478		(a) a real estate broker or sales
2478	2479		agent under Chapter 1101, Occupations Code;
2479	2480		(b) a real estate appraiser under
2480	2481		Chapter 1103, Occupations Code; or
2481	2482		(c) a certified public accountant
2482	2483		under Chapter 901, Occupations Code; [and]
2483		-	(2) complete the courses for training and education of
2484		-	appraisal review board members established under Sections 5.041(a)
2485		-	and (e-1) and be issued a certificate for each course indicating
2486		-	course completion;
	2484	+	(2) complete the course for training and education of
	2485	+	appraisal review board members established under Section 5.041 and
	2486	+	be issued a certificate indicating course completion;
2487	2487		(3) complete the training program on property tax law
2488	2488		for the training and education of arbitrators established under
2489	2489		Section 5.043; and
2490	2490		(4) agree to conduct an arbitration for a fee that is
2491	2491		not more than:
2492	2492		(A) $400, if the property qualifies as the
2493	2493		owner's residence homestead under Section 11.13 and the appraised
2494	2494		or market value, as applicable, of the property is $500,000 or less,
2495	2495		as determined by the order;
2496	2496		(B) $450, if the property qualifies as the
2497	2497		owner's residence homestead under Section 11.13 and the appraised
2498	2498		or market value, as applicable, of the property is more than
2499	2499		$500,000, as determined by the order;
2500	2500		(C) $450, if the property does not qualify as the
2501	2501		owner's residence homestead under Section 11.13 and the appraised
2502	2502		or market value, as applicable, of the property is $1 million or
2503	2503		less, as determined by the order;
2504	2504		(D) $750, if the property does not qualify as the
2505	2505		owner's residence homestead under Section 11.13 and the appraised
2506	2506		or market value, as applicable, of the property is more than $1
2507	2507		million but not more than $2 million, as determined by the order;
2508	2508		(E) $1,000, if the property does not qualify as
2509	2509		the owner's residence homestead under Section 11.13 and the
2510	2510		appraised or market value, as applicable, of the property is more
2511	2511		than $2 million but not more than $3 million, as determined by the
2512	2512		order; or
2513	2513		(F) $1,500, if the property does not qualify as
2514	2514		the owner's residence homestead under Section 11.13 and the
2515	2515		appraised or market value, as applicable, of the property is more
2516	2516		than $3 million but not more than $5 million, as determined by the
2517	2517		order.
2518		-	SECTION 55. ~~Sections~~ 41A.061(b~~) and (c~~), Tax Code, ~~are~~
2519		-	~~amended to~~ read as follows:
	2518	+	SECTION 59. Section 41A.061(b), Tax Code, is amended to
	2519	+	read as follows:
2520	2520		(b) To renew the person's agreement to serve as an
2521	2521		arbitrator, the person must:
2522	2522		(1) file a renewal application with the comptroller at
2523	2523		the time and in the manner prescribed by the comptroller;
2524	2524		(2) continue to meet the requirements provided by
2525	2525		Sections 41A.06(b)(1) and (4) [Section 41A.06(b)]; and
2526	2526		(3) during the preceding two years have completed at
2527	2527		least eight hours of continuing education in arbitration and
2528	2528		alternative dispute resolution procedures offered by a university,
2529	2529		college, real estate trade association, or legal association.
2530		-	(c) The comptroller shall remove a person from the registry
2531		-	if:
2532		-	(1) the person fails or declines to renew the person's
2533		-	agreement to serve as an arbitrator in the manner required by this
2534		-	section; [or]
2535		-	(2) the comptroller determines by clear and convincing
2536		-	evidence that there is good cause to remove the person from the
2537		-	registry, including evidence of repeated bias or misconduct by the
2538		-	person while acting as an arbitrator; or
2539		-	(3) the person fails to complete a revised training
2540		-	program on property tax law for the training and education of
2541		-	arbitrators established under Section 5.043 not later than the
2542		-	120th day after the date the program is available to be taken if the
2543		-	comptroller:
2544		-	(A) revises the program after the person is
2545		-	included in the registry; and
2546		-	(B) certifies that the program is substantially
2547		-	revised.
2548		-	SECTION 56. Section 41A.07, Tax Code, is amended by
	2530	+	SECTION 60. Section 41A.07, Tax Code, is amended by
2549	2531		amending Subsections (e), (f), and (g) and adding Subsection (h) to
2550	2532		read as follows:
2551	2533		(e) To be eligible for appointment as an arbitrator under
2552	2534		this section [Subsection (a)], the arbitrator must reside[:
2553	2535		[(1) in the county in which the property that is the
2554	2536		subject of the appeal is located; or
2555	2537		[(2)] in this state [if no available arbitrator on the
2556	2538		registry resides in that county].
2557	2539		(f) A person is not eligible for appointment as an
2558	2540		arbitrator under this section [Subsection (a)] if at any time
2559	2541		during the preceding five years, the person has:
2560	2542		(1) represented a person for compensation in a
2561	2543		proceeding under this title in the appraisal district in which the
2562	2544		property that is the subject of the appeal is located;
2563	2545		(2) served as an officer or employee of that appraisal
2564	2546		district; or
2565	2547		(3) served as a member of the appraisal review board
2566	2548		for that appraisal district.
2567	2549		(g) The comptroller may not appoint an arbitrator under this
2568	2550		section [Subsection (a)] if the comptroller determines that there
2569	2551		is good cause not to appoint the arbitrator, including information
2570	2552		or evidence indicating repeated bias or misconduct by the person
2571	2553		while acting as an arbitrator.
2572	2554		(h) A property owner may request that, in appointing an
2573	2555		initial arbitrator under this section, the comptroller appoint an
2574	2556		arbitrator who resides in the county in which the property that is
2575	2557		the subject of the appeal is located or an arbitrator who resides
2576	2558		outside that county. In appointing an initial arbitrator under
2577	2559		Subsection (a), the comptroller shall comply with the request of
2578	2560		the property owner unless the property owner requests that the
2579	2561		comptroller appoint an arbitrator who resides in the county in
2580	2562		which the property that is the subject of the appeal is located and
2581	2563		there is not an available arbitrator who resides in that county. In
2582	2564		appointing a substitute arbitrator under Subsection (d), the
2583	2565		comptroller shall consider but is not required to comply with the
2584	2566		request of the property owner. This subsection does not authorize a
2585	2567		property owner to request the appointment of a specific individual
2586	2568		as an arbitrator.
2587		-	SECTION 57. Section 41A.09(b), Tax Code, is amended to read
	2569	+	SECTION 61. Section 41A.09(b), Tax Code, is amended to read
2588	2570		as follows:
2589	2571		(b) An award under this section:
2590	2572		(1) must include a determination of the appraised or
2591	2573		market value, as applicable, of the property that is the subject of
2592	2574		the appeal;
2593	2575		(2) may include any remedy or relief a court may order
2594	2576		under Chapter 42 in an appeal relating to the appraised or market
2595	2577		value of property;
2596	2578		(3) shall specify the arbitrator's fee, which may not
2597	2579		exceed the amount provided by Section 41A.06(b)(4) [41A.06(b)(2)];
2598	2580		(4) is final and may not be appealed except as
2599	2581		permitted under Section 171.088, Civil Practice and Remedies Code,
2600	2582		for an award subject to that section; and
2601	2583		(5) may be enforced in the manner provided by
2602	2584		Subchapter D, Chapter 171, Civil Practice and Remedies Code.
2603		-	SECTION 58. Section 45.105(e), Education Code, is amended
	2585	+	SECTION 62. Section 45.105(e), Education Code, is amended
2604	2586		to read as follows:
2605	2587		(e) The governing body of an independent school district
2606	2588		that governs a junior college district under Subchapter B, Chapter
2607	2589		130, in a county with a population of more than two million may
2608	2590		dedicate a specific percentage of the local tax levy to the use of
2609	2591		the junior college district for facilities and equipment or for the
2610	2592		maintenance and operating expenses of the junior college district.
2611	2593		To be effective, the dedication must be made by the governing body
2612	2594		on or before the date on which the governing body adopts its tax
2613	2595		rate for a year. The amount of local tax funds derived from the
2614	2596		percentage of the local tax levy dedicated to a junior college
2615	2597		district from a tax levy may not exceed the amount that would be
2616	2598		levied by five percent of the no-new-revenue [effective] tax rate
2617	2599		for the tax year calculated as provided by Section 26.04, Tax Code,
2618	2600		on all property taxable by the school district. All real property
2619	2601		purchased with these funds is the property of the school district,
2620	2602		but is subject to the exclusive control of the governing body of the
2621	2603		junior college district for as long as the junior college district
2622	2604		uses the property for educational purposes.
2623		-	SECTION 59. Section 403.302, Government Code, is amended by
2624		-	adding Subsections (k) and (k-1) and amending Subsection (o) to
2625		-	read as follows:
2626		-	(k) If the comptroller determines in the study that the
2627		-	school district's local value as determined by the appraisal
2628		-	district that appraises property for the school district is not
2629		-	valid, the comptroller shall provide notice of the comptroller's
2630		-	determination to the board of directors of the appraisal district.
2631		-	The board of directors of the appraisal district shall hold a public
2632		-	meeting to discuss the receipt of notice under this subsection.
2633		-	(k-1) If the comptroller determines in the study that the
2634		-	school district's local value as determined by the appraisal
2635		-	district that appraises property for the school district is not
2636		-	valid for three consecutive years, the comptroller shall conduct an
2637		-	additional review of the appraisal district under Section 5.102,
2638		-	Tax Code, and provide recommendations to the appraisal district.
2639		-	The comptroller may contract with a third party to assist the
2640		-	comptroller in conducting the additional review and providing the
2641		-	recommendations required under this subsection. If the appraisal
2642		-	district fails to comply with the recommendations provided under
2643		-	this subsection and the comptroller finds that the board of
2644		-	directors of the appraisal district failed to take remedial action
2645		-	reasonably designed to ensure substantial compliance with each
2646		-	recommendation before the first anniversary of the date the
2647		-	recommendations were made, the comptroller shall notify the Texas
2648		-	Department of Licensing and Regulation, or a successor to the
2649		-	department, which shall take action necessary to ensure that the
2650		-	recommendations are implemented as soon as practicable. Before
2651		-	February 1 of the year following the year in which the Texas
2652		-	Department of Licensing and Regulation, or a successor to the
2653		-	department, takes action under this subsection, the department,
2654		-	with the assistance of the comptroller, shall determine whether the
2655		-	recommendations have been substantially implemented and notify the
2656		-	board of directors of the appraisal district of the determination.
2657		-	If the department determines that the recommendations have not been
2658		-	substantially implemented, the board of directors of the appraisal
2659		-	district must, within three months of the determination, consider
2660		-	whether the failure to implement the recommendations was under the
2661		-	current chief appraiser's control and whether the chief appraiser
2662		-	is able to adequately perform the chief appraiser's duties.
	2605	+	SECTION 63. Section 130.016(b), Education Code, is amended
	2606	+	to read as follows:
	2607	+	(b) If the board of trustees of an independent school
	2608	+	district that divests itself of the management, control, and
	2609	+	operation of a junior college district under this section or under
	2610	+	Section 130.017 [of this code] was authorized by [Subsection (e)
	2611	+	of] Section 45.105(e) or under former Section 20.48(e) [20.48 of
	2612	+	this code] to dedicate a portion of its tax levy to the junior
	2613	+	college district before the divestment, the junior college district
	2614	+	may levy an ad valorem tax from and after the divestment. In the
	2615	+	first two years in which the junior college district levies an ad
	2616	+	valorem tax, the tax rate adopted by the governing body may not
	2617	+	exceed the rate that, if applied to the total taxable value
	2618	+	submitted to the governing body under Section 26.04, Tax Code,
	2619	+	would impose an amount equal to the amount of taxes of the school
	2620	+	district dedicated to the junior college under [Subsection (e) of]
	2621	+	Section 45.105(e) or former Section 20.48(e) [20.48 of this code]
	2622	+	in the last dedication before the divestment. In subsequent years,
	2623	+	the tax rate of the junior college district is subject to Section
	2624	+	26.08 [26.07], Tax Code.
	2625	+	SECTION 64. Section 403.302(o), Government Code, is amended
	2626	+	to read as follows:
2663	2627		(o) The comptroller shall adopt rules governing the conduct
2664	2628		of the study after consultation with the comptroller's property tax
2665	2629		administration advisory board [Comptroller's Property Value Study
2666	2630		Advisory Committee].
2667		-	SECTION 60. Section 102.007(d), Local Government Code, is
	2631	+	SECTION 65. Sections 281.124(d) and (e), Health and Safety
	2632	+	Code, are amended to read as follows:
	2633	+	(d) If a majority of the votes cast in the election favor the
	2634	+	proposition, the tax rate for the specified tax year is the rate
	2635	+	approved by the voters, and that rate is not subject to [a rollback
	2636	+	election under] Section 26.08 [26.07], Tax Code. The board shall
	2637	+	adopt the tax rate as provided by Chapter 26, Tax Code.
	2638	+	(e) If the proposition is not approved as provided by
	2639	+	Subsection (d) [(c)], the board may not adopt a tax rate for the
	2640	+	district for the specified tax year that exceeds the rate that was
	2641	+	not approved, and Section 26.08 [26.07], Tax Code, applies to the
	2642	+	adopted rate if that rate exceeds the district's rollback tax rate.
	2643	+	SECTION 66. Section 102.007(d), Local Government Code, is
2668	2644		amended to read as follows:
2669	2645		(d) An adopted budget must contain a cover page that
2670	2646		includes:
2671	2647		(1) one of the following statements in 18-point or
2672	2648		larger type that accurately describes the adopted budget:
2673	2649		(A) "This budget will raise more revenue from
2674	2650		property taxes than last year's budget by an amount of (insert total
2675	2651		dollar amount of increase), which is a (insert percentage increase)
2676	2652		percent increase from last year's budget. The property tax revenue
2677	2653		to be raised from new property added to the tax roll this year is
2678	2654		(insert amount computed by multiplying the proposed tax rate by the
2679	2655		value of new property added to the roll).";
2680	2656		(B) "This budget will raise less revenue from
2681	2657		property taxes than last year's budget by an amount of (insert total
2682	2658		dollar amount of decrease), which is a (insert percentage decrease)
2683	2659		percent decrease from last year's budget. The property tax revenue
2684	2660		to be raised from new property added to the tax roll this year is
2685	2661		(insert amount computed by multiplying the proposed tax rate by the
2686	2662		value of new property added to the roll)."; or
2687	2663		(C) "This budget will raise the same amount of
2688	2664		revenue from property taxes as last year's budget. The property tax
2689	2665		revenue to be raised from new property added to the tax roll this
2690	2666		year is (insert amount computed by multiplying the proposed tax
2691	2667		rate by the value of new property added to the roll).";
2692	2668		(2) the record vote of each member of the governing
2693	2669		body by name voting on the adoption of the budget;
2694	2670		(3) the municipal property tax rates for the preceding
2695	2671		fiscal year, and each municipal property tax rate that has been
2696	2672		adopted or calculated for the current fiscal year, including:
2697	2673		(A) the property tax rate;
2698	2674		(B) the no-new-revenue [effective] tax rate;
2699	2675		(C) the no-new-revenue [effective] maintenance
2700	2676		and operations tax rate;
2701	2677		(D) the rollback tax rate; and
2702	2678		(E) the debt rate; and
2703	2679		(4) the total amount of municipal debt obligations.
2704		-	SECTION 61. Section 111.008(d), Local Government Code, is
	2680	+	SECTION 67. Section 111.008(d), Local Government Code, is
2705	2681		amended to read as follows:
2706	2682		(d) An adopted budget must contain a cover page that
2707	2683		includes:
2708	2684		(1) one of the following statements in 18-point or
2709	2685		larger type that accurately describes the adopted budget:
2710	2686		(A) "This budget will raise more revenue from
2711	2687		property taxes than last year's budget by an amount of (insert total
2712	2688		dollar amount of increase), which is a (insert percentage increase)
2713	2689		percent increase from last year's budget. The property tax revenue
2714	2690		to be raised from new property added to the tax roll this year is
2715	2691		(insert amount computed by multiplying the proposed tax rate by the
2716	2692		value of new property added to the roll).";
2717	2693		(B) "This budget will raise less revenue from
2718	2694		property taxes than last year's budget by an amount of (insert total
2719	2695		dollar amount of decrease), which is a (insert percentage decrease)
2720	2696		percent decrease from last year's budget. The property tax revenue
2721	2697		to be raised from new property added to the tax roll this year is
2722	2698		(insert amount computed by multiplying the proposed tax rate by the
2723	2699		value of new property added to the roll)."; or
2724	2700		(C) "This budget will raise the same amount of
2725	2701		revenue from property taxes as last year's budget. The property tax
2726	2702		revenue to be raised from new property added to the tax roll this
2727	2703		year is (insert amount computed by multiplying the proposed tax
2728	2704		rate by the value of new property added to the roll).";
2729	2705		(2) the record vote of each member of the
2730	2706		commissioners court by name voting on the adoption of the budget;
2731	2707		(3) the county property tax rates for the preceding
2732	2708		fiscal year, and each county property tax rate that has been adopted
2733	2709		or calculated for the current fiscal year, including:
2734	2710		(A) the property tax rate;
2735	2711		(B) the no-new-revenue [effective] tax rate;
2736	2712		(C) the no-new-revenue [effective] maintenance
2737	2713		and operations tax rate;
2738	2714		(D) the rollback tax rate; and
2739	2715		(E) the debt rate; and
2740	2716		(4) the total amount of county debt obligations.
2741		-	SECTION 62. Section 111.039(d), Local Government Code, is
	2717	+	SECTION 68. Section 111.039(d), Local Government Code, is
2742	2718		amended to read as follows:
2743	2719		(d) An adopted budget must contain a cover page that
2744	2720		includes:
2745	2721		(1) one of the following statements in 18-point or
2746	2722		larger type that accurately describes the adopted budget:
2747	2723		(A) "This budget will raise more revenue from
2748	2724		property taxes than last year's budget by an amount of (insert total
2749	2725		dollar amount of increase), which is a (insert percentage increase)
2750	2726		percent increase from last year's budget. The property tax revenue
2751	2727		to be raised from new property added to the tax roll this year is
2752	2728		(insert amount computed by multiplying the proposed tax rate by the
2753	2729		value of new property added to the roll).";
2754	2730		(B) "This budget will raise less revenue from
2755	2731		property taxes than last year's budget by an amount of (insert total
2756	2732		dollar amount of decrease), which is a (insert percentage decrease)
2757	2733		percent decrease from last year's budget. The property tax revenue
2758	2734		to be raised from new property added to the tax roll this year is
2759	2735		(insert amount computed by multiplying the proposed tax rate by the
2760	2736		value of new property added to the roll)."; or
2761	2737		(C) "This budget will raise the same amount of
2762	2738		revenue from property taxes as last year's budget. The property tax
2763	2739		revenue to be raised from new property added to the tax roll this
2764	2740		year is (insert amount computed by multiplying the proposed tax
2765	2741		rate by the value of new property added to the roll).";
2766	2742		(2) the record vote of each member of the
2767	2743		commissioners court by name voting on the adoption of the budget;
2768	2744		(3) the county property tax rates for the preceding
2769	2745		fiscal year, and each county property tax rate that has been adopted
2770	2746		or calculated for the current fiscal year, including:
2771	2747		(A) the property tax rate;
2772	2748		(B) the no-new-revenue [effective] tax rate;
2773	2749		(C) the no-new-revenue [effective] maintenance
2774	2750		and operations tax rate;
2775	2751		(D) the rollback tax rate; and
2776	2752		(E) the debt rate; and
2777	2753		(4) the total amount of county debt obligations.
2778		-	SECTION 63. Section 111.068(c), Local Government Code, is
	2754	+	SECTION 69. Section 111.068(c), Local Government Code, is
2779	2755		amended to read as follows:
2780	2756		(c) An adopted budget must contain a cover page that
2781	2757		includes:
2782	2758		(1) one of the following statements in 18-point or
2783	2759		larger type that accurately describes the adopted budget:
2784	2760		(A) "This budget will raise more revenue from
2785	2761		property taxes than last year's budget by an amount of (insert total
2786	2762		dollar amount of increase), which is a (insert percentage increase)
2787	2763		percent increase from last year's budget. The property tax revenue
2788	2764		to be raised from new property added to the tax roll this year is
2789	2765		(insert amount computed by multiplying the proposed tax rate by the
2790	2766		value of new property added to the roll).";
2791	2767		(B) "This budget will raise less revenue from
2792	2768		property taxes than last year's budget by an amount of (insert total
2793	2769		dollar amount of decrease), which is a (insert percentage decrease)
2794	2770		percent decrease from last year's budget. The property tax revenue
2795	2771		to be raised from new property added to the tax roll this year is
2796	2772		(insert amount computed by multiplying the proposed tax rate by the
2797	2773		value of new property added to the roll)."; or
2798	2774		(C) "This budget will raise the same amount of
2799	2775		revenue from property taxes as last year's budget. The property tax
2800	2776		revenue to be raised from new property added to the tax roll this
2801	2777		year is (insert amount computed by multiplying the proposed tax
2802	2778		rate by the value of new property added to the roll).";
2803	2779		(2) the record vote of each member of the
2804	2780		commissioners court by name voting on the adoption of the budget;
2805	2781		(3) the county property tax rates for the preceding
2806	2782		fiscal year, and each county property tax rate that has been adopted
2807	2783		or calculated for the current fiscal year, including:
2808	2784		(A) the property tax rate;
2809	2785		(B) the no-new-revenue [effective] tax rate;
2810	2786		(C) the no-new-revenue [effective] maintenance
2811	2787		and operations tax rate;
2812	2788		(D) the rollback tax rate; and
2813	2789		(E) the debt rate; and
2814	2790		(4) the total amount of county debt obligations.
2815		-	SECTION 64. Section 1101.254(f), Special District Local
	2791	+	SECTION 70. Section 1101.254(f), Special District Local
2816	2792		Laws Code, is amended to read as follows:
2817	2793		(f) This section does not affect the applicability of [any
2818	2794		rights district voters may have to petition for an election under]
2819		-	Section 26.07, Tax Code, to the district's tax rate, except that if
2820		-	district voters approve a tax rate increase under this section,
2821		-	[the voters may not petition for an election under] Section 26.07,
2822		-	Tax Code, does not apply [as] to the tax rate for that year.
2823		-	SECTION 65. Sections 1122.2522 and 8876.152, Special
2824		-	District Local Laws Code, are amended to read as follows:
	2795	+	Section 26.08 [26.07], Tax Code, to the district's tax rate, except
	2796	+	that if district voters approve a tax rate increase under this
	2797	+	section, [the voters may not petition for an election under]
	2798	+	Section 26.08 [26.07], Tax Code, does not apply [as] to the tax rate
	2799	+	for that year.
	2800	+	SECTION 71. Sections 1122.2522, 3828.157, and 8876.152,
	2801	+	Special District Local Laws Code, are amended to read as follows:
2825	2802		Sec. 1122.2522. ROLLBACK TAX RATE PROVISIONS APPLICABLE.
2826	2803		[(a)] If in any year the board adopts a tax rate that exceeds the
2827	2804		rollback tax rate calculated as provided by Chapter 26, Tax Code,
2828	2805		[the qualified voters of the district by petition may require that]
2829		-	an election under Section 26.07 of that code must be held to
	2806	+	an election under Section 26.08 of that code must be held to
2830	2807		determine whether or not to approve [reduce] the tax rate adopted by
2831	2808		the board for that year [to the rollback tax rate].
2832	2809		[(b) To the extent a conflict exists between this section
2833	2810		and a provision of the Tax Code, the provision of the Tax Code
2834	2811		prevails.]
	2812	+	Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE
	2813	+	PROVISIONS. Sections 26.04, 26.05, and 26.08 [26.07], Tax Code, do
	2814	+	not apply to a tax imposed under Section 3828.153 or 3828.156.
2835	2815		Sec. 8876.152. APPLICABILITY OF CERTAIN TAX PROVISIONS.
2836		-	(a) Sections 26.04, 26.05, 26.06, 26.061, and 26.07, Tax ~~Code, do~~
2837		-	not apply to a tax imposed by the district.
	2816	+	(a) Sections 26.04, 26.05, 26.06, 26.061, and 26.08 [26.07], Tax
	2817	+	Code, do not apply to a tax imposed by the district.
2838	2818		(b) Sections 49.236(a)(1) and (2) and (b) [Section 49.236],
2839	2819		Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the
2840	2820		78th Legislature, Regular Session, 2003, applies] to the district.
2841		-	SECTION 66. Section 49.107(g), Water Code, is amended to
	2821	+	SECTION 72. Section 49.107(g), Water Code, is amended to
2842	2822		read as follows:
2843		-	(g) Sections 26.04, 26.05, 26.061, and 26.07, Tax ~~Code, do~~
2844		-	not apply to a tax levied and collected under this section ~~or an ad~~
2845		-	valorem tax levied and collected for the payment of the ~~interest on~~
2846		-	and principal of bonds issued by a district.
2847		-	SECTION 67. Section 49.108(f), Water Code, is amended to
	2823	+	(g) Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax
	2824	+	Code, do not apply to a tax levied and collected under this section
	2825	+	or an ad valorem tax levied and collected for the payment of the
	2826	+	interest on and principal of bonds issued by a district.
	2827	+	SECTION 73. Section 49.108(f), Water Code, is amended to
2848	2828		read as follows:
2849		-	(f) Sections 26.04, 26.05, 26.061, and 26.07, Tax ~~Code, do~~
2850		-	not apply to a tax levied and collected for payments made ~~under a~~
2851		-	contract approved in accordance with this section.
2852		-	SECTION 68. Sections 49.236(a) and (d), Water Code, as
	2829	+	(f) Sections 26.04, 26.05, 26.061, and 26.08 [26.07], Tax
	2830	+	Code, do not apply to a tax levied and collected for payments made
	2831	+	under a contract approved in accordance with this section.
	2832	+	SECTION 74. Sections 49.236(a) and (d), Water Code, as
2853	2833		added by Chapter 335 (S.B. 392), Acts of the 78th Legislature,
2854	2834		Regular Session, 2003, are amended to read as follows:
2855	2835		(a) Before the board adopts an ad valorem tax rate for the
2856	2836		district for debt service, operation and maintenance purposes, or
2857	2837		contract purposes, the board shall give notice of each meeting of
2858	2838		the board at which the adoption of a tax rate will be considered.
2859	2839		The notice must:
2860	2840		(1) contain a statement in substantially the following
2861	2841		form:
2862	2842		"NOTICE OF PUBLIC HEARING ON TAX RATE
2863	2843		"The (name of the district) will hold a public hearing on a
2864	2844		proposed tax rate for the tax year (year of tax levy) on (date and
2865	2845		time) at (meeting place). Your individual taxes may increase at a
2866	2846		greater or lesser rate, or even decrease, depending on the tax rate
2867	2847		that is adopted and on the change in the taxable value of your
2868	2848		property in relation to the change in taxable value of all other
2869	2849		property [and the tax rate that is adopted]. The change in the
2870	2850		taxable value of your property in relation to the change in the
2871	2851		taxable value of all other property determines the distribution of
2872	2852		the tax burden among all property owners.
2873	2853		"(Names of all board members and, if a vote was taken, an
2874	2854		indication of how each voted on the proposed tax rate and an
2875	2855		indication of any absences.)";
2876	2856		(2) contain the following information:
2877	2857		(A) the district's total adopted tax rate for the
2878	2858		preceding year and the proposed tax rate, expressed as an amount per
2879	2859		$100;
2880	2860		(B) the difference, expressed as an amount per
2881	2861		$100 and as a percent increase or decrease, as applicable, in the
2882	2862		proposed tax rate compared to the adopted tax rate for the preceding
2883	2863		year;
2884	2864		(C) the average appraised value of a residence
2885	2865		homestead in the district in the preceding year and in the current
2886	2866		year; the district's total homestead exemption, other than an
2887	2867		exemption available only to disabled persons or persons 65 years of
2888	2868		age or older, applicable to that appraised value in each of those
2889	2869		years; and the average taxable value of a residence homestead in the
2890	2870		district in each of those years, disregarding any homestead
2891	2871		exemption available only to disabled persons or persons 65 years of
2892	2872		age or older;
2893	2873		(D) the amount of tax that would have been
2894	2874		imposed by the district in the preceding year on a residence
2895	2875		homestead appraised at the average appraised value of a residence
2896	2876		homestead in that year, disregarding any homestead exemption
2897	2877		available only to disabled persons or persons 65 years of age or
2898	2878		older;
2899	2879		(E) the amount of tax that would be imposed by the
2900	2880		district in the current year on a residence homestead appraised at
2901	2881		the average appraised value of a residence homestead in that year,
2902	2882		disregarding any homestead exemption available only to disabled
2903	2883		persons or persons 65 years of age or older, if the proposed tax
2904	2884		rate is adopted; [and]
2905	2885		(F) the difference between the amounts of tax
2906	2886		calculated under Paragraphs (D) and (E), expressed in dollars and
2907	2887		cents and described as the annual percentage increase or decrease,
2908	2888		as applicable, in the tax to be imposed by the district on the
2909	2889		average residence homestead in the district in the current year if
2910	2890		the proposed tax rate is adopted; and
2911	2891		(G) if the proposed combined debt service,
2912	2892		operation and maintenance, and contract tax rate exceeds the
2913	2893		rollback tax rate, a description of the purpose of the proposed tax
2914	2894		increase; and
2915	2895		(3) contain a statement in substantially the following
2916	2896		form:
2917	2897		"NOTICE OF VOTE ON TAX RATE [TAXPAYERS' RIGHT TO ROLLBACK ELECTION]
2918	2898		"If operation and maintenance taxes on the average residence
2919		-	homestead increase by more than ~~2.5 [~~eight] percent, [the qualified
	2899	+	homestead increase by more than eight percent, [the qualified
2920	2900		voters of the district by petition may require that] an election
2921		-	must be held to determine whether to ~~approve~~ [reduce] the operation
	2901	+	must be held to determine whether to ratify [reduce] the operation
2922	2902		and maintenance tax rate [to the rollback tax rate] under Section
2923	2903		49.236(d), Water Code."
2924	2904		(d) If the governing body of a district adopts a combined
2925	2905		debt service, operation and maintenance, and contract tax rate that
2926	2906		exceeds the rollback tax rate, [would impose more than 1.08 times
2927	2907		the amount of tax imposed by the district in the preceding year on a
2928	2908		residence homestead appraised at the average appraised value of a
2929	2909		residence homestead in the district in that year, disregarding any
2930	2910		homestead exemption available only to disabled persons or persons
2931	2911		65 years of age or older, the qualified voters of the district by
2932	2912		petition may require that] an election must be held to determine
2933		-	whether [or not] to ~~approve~~ [reduce] the tax rate adopted for the
	2913	+	whether [or not] to ratify [reduce] the tax rate adopted for the
2934	2914		current year [to the rollback tax rate] in accordance with the
2935		-	procedures provided by Sections 26.07(b)-(g) [and 26.081], Tax
2936		-	Code. For purposes of Sections 26.07(b)-(g), Tax Code, and this
2937		-	section [subsection], the rollback tax rate is the sum of the
2938		-	following tax rates:
	2915	+	procedures provided by Sections 26.08(b), (c), and (d)
	2916	+	[26.07(b)-(g) and 26.081], Tax Code. For purposes of Sections
	2917	+	26.08(b), (c), and (d), Tax Code, [26.07(b)-(g)] and this section
	2918	+	[subsection], the rollback tax rate is the sum of the following tax
	2919	+	rates:
2939	2920		(1) the current year's debt service tax rate;
2940		-	(2) the current year's [and] contract tax rate;
	2921	+	(2) the current year's [and] contract tax rate; and
2941	2922		(3) [rates plus] the operation and maintenance tax
2942		-	rate that would impose 1.025 [1.08] times the amount of the
2943		-	operation and maintenance tax imposed by the district in the
2944		-	preceding year on a residence homestead appraised at the average
2945		-	appraised value of a residence homestead in the district in that
2946		-	year, disregarding any homestead exemption available only to
2947		-	disabled persons or persons 65 years of age or older;
2948		-	(4) the district's revenue enrichment rate, as defined
2949		-	by Section 26.012, Tax Code; and
2950		-	(5) the district's unused increment rate, as defined
2951		-	by Section 26.012, Tax Code.
2952		-	SECTION 69. The following provisions are repealed:
	2923	+	rate that would impose 1.08 times the amount of the operation and
	2924	+	maintenance tax imposed by the district in the preceding year on a
	2925	+	residence homestead appraised at the average appraised value of a
	2926	+	residence homestead in the district in that year, disregarding any
	2927	+	homestead exemption available only to disabled persons or persons
	2928	+	65 years of age or older.
	2929	+	SECTION 75. Section 6B(f), Chapter 1472, Acts of the 77th
	2930	+	Legislature, Regular Session, 2001, is amended to read as follows:
	2931	+	(f) The district may provide that payments required by any
	2932	+	of the district's contracts, agreements, or leases may be payable
	2933	+	from the sale of notes, taxes, or bonds, or any combination of
	2934	+	notes, taxes, or bonds, or may be secured by a lien on or a pledge of
	2935	+	any available funds, including proceeds of the district's
	2936	+	maintenance tax, and may be payable subject to annual appropriation
	2937	+	by the district. The district may pledge to impose and may impose a
	2938	+	maintenance tax in an amount sufficient to comply with the
	2939	+	district's obligations under the district's contracts, leases, and
	2940	+	agreements at a maximum aggregate rate not to exceed 10 cents for
	2941	+	each $100 valuation of taxable property in the district. Sections
	2942	+	26.012, 26.04, 26.05, and 26.08 [26.07, and 26.012], Tax Code, do
	2943	+	not apply to maintenance taxes levied and collected for payments
	2944	+	under a contract, agreement, lease, time warrant, or maintenance
	2945	+	note issued or executed under this section.
	2946	+	SECTION 76. The following provisions are repealed:
2953	2947		(1) Sections 403.302(m-1) and (n), Government Code;
2954	2948		(2) Section 140.010, Local Government Code;
2955	2949		(3) Section 1063.255, Special District Local Laws
2956	2950		Code;
2957		-	(4) Sections 5.103(e) and (f), 6.412(e), 22.23(c), ~~and~~
2958		-	41A.06(c), Tax Code;
	2951	+	(4) Sections 5.103(e) and (f), 6.412(e), 22.23(c),
	2952	+	26.07, 26.08(o), and 41A.06(c), Tax Code;
2959	2953		(5) Section 49.236, Water Code, as added by Chapter
2960	2954		248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,
2961	2955		2003; and
2962	2956		(6) Section 49.2361, Water Code.
2963		-	SECTION 70. Section 5.041, Tax Code, as amended by this Act,
	2957	+	SECTION 77. Section 5.041, Tax Code, as amended by this Act,
2964	2958		applies only to an appraisal review board member appointed to serve
2965	2959		a term of office that begins on or after January 1, 2020.
2966		-	SECTION 71. The comptroller of public accounts shall
	2960	+	SECTION 78. The comptroller of public accounts shall
2967	2961		implement Section 5.043, Tax Code, as added by this Act, as soon as
2968	2962		practicable after January 1, 2020.
2969		-	SECTION 72. Sections 5.05, 5.102, 5.13, and 23.01, Tax
	2963	+	SECTION 79. Sections 5.05, 5.102, 5.13, and 23.01, Tax
2970	2964		Code, as amended by this Act, apply only to the appraisal of
2971	2965		property for ad valorem tax purposes for a tax year beginning on or
2972	2966		after January 1, 2020.
2973		-	SECTION 73. (a) The comptroller of public accounts shall
	2967	+	SECTION 80. (a) The comptroller of public accounts shall
2974	2968		comply with Sections 5.07(f), (g), (h), and (i), Tax Code, as added
2975	2969		by this Act, as soon as practicable after January 1, 2020.
2976	2970		(b) The comptroller of public accounts shall comply with
2977		-	Section 5.091, Tax Code, as amended by this Act, not later than:
2978		-	(1) January 1, 2022, with regard to tax rate
2979		-	information related to a taxing unit located wholly or partly in a
2980		-	county with a population of 120,000 or more; and
2981		-	(2) January 1, 2023, with regard to tax rate
2982		-	information related to a taxing unit located wholly in a county with
2983		-	a population of less than 120,000.
2984		-	SECTION 74. The comptroller of public accounts shall
	2971	+	Section 5.091, Tax Code, as amended by this Act, not later than
	2972	+	January 1, 2021.
	2973	+	SECTION 81. The comptroller of public accounts shall
2985	2974		prepare and make available the survey form and instructions for
2986	2975		completing and submitting the form required by Section 5.104, Tax
2987	2976		Code, as added by this Act, as soon as practicable after January 1,
2988	2977		2020. An appraisal district is not required to provide the survey
2989	2978		form or instructions under a requirement of that section until the
2990	2979		form and instructions are prepared and made available by the
2991	2980		comptroller of public accounts.
2992		-	SECTION 75. Section 6.41(d-9), Tax Code, as amended by this
	2981	+	SECTION 82. Section 6.41(d-9), Tax Code, as amended by this
2993	2982		Act, applies only to the appointment of appraisal review board
2994	2983		members to terms beginning on or after January 1, 2021.
2995		-	SECTION 76. Section 6.412, Tax Code, as amended by this Act,
	2984	+	SECTION 83. Section 6.412, Tax Code, as amended by this Act,
2996	2985		does not affect the eligibility of a person serving on an appraisal
2997	2986		review board immediately before January 1, 2020, to continue to
2998	2987		serve on the board for the term to which the member was appointed.
2999		-	SECTION 77. Section 6.42(d), Tax Code, as added by this Act,
	2988	+	SECTION 84. Section 6.42(d), Tax Code, as added by this Act,
3000	2989		applies only to a recommendation, determination, decision, or other
3001	2990		action by an appraisal review board or a panel of such a board on or
3002	2991		after January 1, 2020. A recommendation, determination, decision,
3003	2992		or other action by an appraisal review board or a panel of such a
3004	2993		board before January 1, 2020, is governed by the law as it existed
3005	2994		immediately before that date, and that law is continued in effect
3006	2995		for that purpose.
3007		-	SECTION 78. ~~Section~~ 22.23~~(d)~~, Tax Code, as ~~amended by this~~
3008		-	Act, ~~applies~~ only to ad valorem taxes imposed for a ~~tax year~~
3009		-	beginning on or after January 1, 2020.
3010		-	SECTION 79. (a) An appraisal district established in a
	2996	+	SECTION 85. Sections 11.4391(a) and 22.23, Tax Code, as
	2997	+	amended by this Act, apply only to ad valorem taxes imposed for a
	2998	+	tax year beginning on or after January 1, 2020.
	2999	+	SECTION 86. (a) An appraisal district established in a
3011	3000		county with a population of 120,000 or more and each taxing unit
3012	3001		located wholly or partly in such an appraisal district shall comply
3013	3002		with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18,
3014	3003		Tax Code, as added by this Act, beginning with the 2021 tax year.
3015	3004		(b) An appraisal district established in a county with a
3016	3005		population of less than 120,000 and each taxing unit located wholly
3017	3006		in such an appraisal district shall comply with Sections
3018	3007		26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax Code, as
3019	3008		added by this Act, beginning with the 2022 tax year.
3020		-	SECTION 80. (a) Not later than the 30th day after the date
	3009	+	SECTION 87. (a) Not later than the 30th day after the date
3021	3010		this section takes effect:
3022	3011		(1) the designated officer or employee of each taxing
3023	3012		unit shall submit to the county assessor-collector for each county
3024	3013		in which all or part of the territory of the taxing unit is located
3025	3014		the worksheets used by the designated officer or employee to
3026	3015		calculate the effective and rollback tax rates of the taxing unit
3027	3016		for the 2015-2019 tax years; and
3028	3017		(2) the county assessor-collector for each county
3029	3018		shall post the worksheets submitted to the county
3030	3019		assessor-collector under Subdivision (1) of this subsection on the
3031	3020		Internet website of the county.
3032	3021		(b) This section takes effect immediately if this Act
3033	3022		receives a vote of two-thirds of all the members elected to each
3034	3023		house, as provided by Section 39, Article III, Texas Constitution.
3035	3024		If this Act does not receive the vote necessary for immediate
3036	3025		effect, this section takes effect on the 91st day after the last day
3037	3026		of the legislative session.
3038		-	SECTION 81. A taxing unit that does not own, operate, or
	3027	+	SECTION 88. A taxing unit that does not own, operate, or
3039	3028		control an Internet website is not required to comply with Sections
3040	3029		26.05(b)(2) and 26.065(b), Tax Code, as amended by this Act, until
3041	3030		the first tax year in which the taxing unit is required by law to
3042	3031		maintain or have access to an Internet website.
3043		-	SECTION 82. Section 41.03(a), Tax Code, as amended by this
	3032	+	SECTION 89. Section 33.08(b), Tax Code, as amended by this
	3033	+	Act, applies only to taxes that become delinquent on or after
	3034	+	January 1, 2020. Taxes that become delinquent before that date are
	3035	+	governed by the law as it existed immediately before that date, and
	3036	+	that law is continued in effect for that purpose.
	3037	+	SECTION 90. Section 41.03(a), Tax Code, as amended by this
3044	3038		Act, applies only to a challenge under Chapter 41, Tax Code, for
3045	3039		which a challenge petition is filed on or after January 1, 2020. A
3046	3040		challenge under Chapter 41, Tax Code, for which a challenge
3047	3041		petition was filed before January 1, 2020, is governed by the law in
3048	3042		effect on the date the challenge petition was filed, and the former
3049	3043		law is continued in effect for that purpose.
3050		-	SECTION 83. Sections 41.45 and 41.66(k), Tax Code, as
	3044	+	SECTION 91. Sections 41.45 and 41.66(k), Tax Code, as
3051	3045		amended by this Act, and Section 41.66(k-1), Tax Code, as added by
3052	3046		this Act, apply only to a protest filed under Chapter 41, Tax Code,
3053	3047		on or after January 1, 2021. A protest filed under that chapter
3054	3048		before January 1, 2021, is governed by the law in effect on the date
3055	3049		the protest was filed, and the former law is continued in effect for
3056	3050		that purpose.
3057		-	SECTION 84. Sections 41.46, 41.461, 41.47, 41.66(h), (i),
	3051	+	SECTION 92. Sections 41.46, 41.461, 41.47, 41.66(h), (i),
3058	3052		and (j), and 41.67, Tax Code, as amended by this Act, and Sections
3059	3053		41.66(j-1) and (p), Tax Code, as added by this Act, apply only to a
3060	3054		protest for which the notice of protest was filed by a property
3061	3055		owner or the designated agent of the owner with the appraisal review
3062	3056		board established for an appraisal district on or after January 1,
3063	3057		2020.
3064		-	SECTION 85. Section 41.71, Tax Code, as amended by this Act,
	3058	+	SECTION 93. Section 41.71, Tax Code, as amended by this Act,
3065	3059		applies only to a hearing on a protest under Chapter 41, Tax Code,
3066	3060		that is scheduled on or after January 1, 2020. A hearing on a
3067	3061		protest under Chapter 41, Tax Code, that is scheduled before
3068	3062		January 1, 2020, is governed by the law in effect on the date the
3069	3063		hearing was scheduled, and that law is continued in effect for that
3070	3064		purpose.
3071		-	SECTION 86. Section 41A.07, Tax Code, as amended by this
	3065	+	SECTION 94. Section 41A.07, Tax Code, as amended by this
3072	3066		Act, applies only to a request for binding arbitration received by
3073	3067		the comptroller of public accounts from an appraisal district on or
3074	3068		after January 1, 2020.
3075		-	SECTION 87. (a) A person who immediately before January 1,
3076		-	2020, serves as an arbitrator in binding arbitrations of appeals of
3077		-	appraisal review board orders must meet the requirements of Section
3078		-	41A.06(b)(3), Tax Code, as added by this Act, not later than the
3079		-	120th day after the date the comptroller of public accounts begins
3080		-	to provide the training required under Section 5.043, Tax Code, as
3081		-	added by this Act.
3082		-	(b) This Act does not prohibit a person who is serving as an
3083		-	arbitrator on January 1, 2020, from renewing the person's agreement
3084		-	with the comptroller of public accounts to serve as an arbitrator if
3085		-	the person has the qualifications required for an arbitrator under
3086		-	the Tax Code as amended by this Act.
3087		-	SECTION 88. (a) Not later than the 30th day after the date
	3069	+	SECTION 95. The changes in law made by this Act in the
	3070	+	qualifications of persons serving as arbitrators in binding
	3071	+	arbitrations of appeals of appraisal review board orders do not
	3072	+	affect the entitlement of a person serving as an arbitrator
	3073	+	immediately before January 1, 2020, to continue to serve as an
	3074	+	arbitrator and to conduct hearings on arbitrations until the person
	3075	+	is required to renew the person's agreement with the comptroller of
	3076	+	public accounts to serve as an arbitrator. The changes in law apply
	3077	+	only to a person who initially qualifies to serve as an arbitrator
	3078	+	or who renews the person's agreement with the comptroller of public
	3079	+	accounts to serve as an arbitrator on or after January 1, 2020.
	3080	+	This Act does not prohibit a person who is serving as an arbitrator
	3081	+	on January 1, 2020, from renewing the person's agreement with the
	3082	+	comptroller of public accounts to serve as an arbitrator if the
	3083	+	person has the qualifications required for an arbitrator under the
	3084	+	Tax Code as amended by this Act.
	3085	+	SECTION 96. (a) Not later than the 30th day after the date
3088	3086		this section takes effect, the comptroller of public accounts shall
3089		-	provide a written notice to each appraisal district of:
	3087	+	mail a written notice to each appraisal district and the assessor
	3088	+	for each taxing unit in this state of:
3090	3089		(1) the deadline for complying with each new
3091	3090		requirement, duty, or function imposed by this Act on an appraisal
3092	3091		district or taxing unit; and
3093	3092		(2) any change made by this Act to the deadline for
3094	3093		complying with an existing requirement, duty, or function of an
3095	3094		appraisal district or taxing unit.
3096		-	(b) As soon as practicable after receipt of the notice
3097		-	provided by the comptroller of public accounts under Subsection (a)
3098		-	of this section, the chief appraiser of an appraisal district shall
3099		-	forward the notice to each assessor for a taxing unit located in the
3100		-	appraisal district.
3101		-	(c) This section takes effect immediately if this Act
	3095	+	(b) This section takes effect immediately if this Act
3102	3096		receives a vote of two-thirds of all the members elected to each
3103	3097		house, as provided by Section 39, Article III, Texas Constitution.
3104	3098		If this Act does not receive the vote necessary for immediate
3105	3099		effect, this section takes effect on the 91st day after the last day
3106	3100		of the legislative session.
3107		-	SECTION 89. (a) Except as otherwise provided by this Act,
	3101	+	SECTION 97. (a) Except as otherwise provided by this Act,
3108	3102		this Act takes effect January 1, 2020.
3109	3103		(b) The following provisions take effect September 1, 2020:
3110	3104		(1) Sections 6.41(b) and (d-9), Tax Code, as amended
3111	3105		by this Act;
3112	3106		(2) Sections 6.41(b-1), (b-2), and (d-10), Tax Code,
3113	3107		as added by this Act;
3114	3108		(3) Section 6.414(d), Tax Code, as amended by this
3115	3109		Act;
3116	3110		(4) Section 6.425, Tax Code, as added by this Act;
3117	3111		(5) Section 41.44(d), Tax Code, as amended by this
3118	3112		Act;
3119	3113		(6) Section 41.45(d), Tax Code, as amended by this
3120	3114		Act;
3121	3115		(7) Sections 41.45(d-1), (d-2), and (d-3), Tax Code,
3122	3116		as added by this Act;
3123	3117		(8) Section 41.66(k), Tax Code, as amended by this
3124	3118		Act; and
3125	3119		(9) Section 41.66(k-1), Tax Code, as added by this
3126	3120		Act.
3127	3121		(c) The following provisions take effect January 1, 2021:
3128	3122		(1) Sections 25.19(b-3) and (b-4), Tax Code, as added
3129	3123		by this Act;
3130	3124		(2) Sections 26.04(d-1), (d-2), (d-3), (e-2), (e-3),
3131	3125		(e-4), and (e-5), Tax Code, as added by this Act;
3132	3126		(3) Sections 26.04(e-1) and (g), Tax Code, as amended
3133	3127		by this Act;
3134	3128		(4) Sections 26.05(d-1) and (d-2), Tax Code, as added
3135	3129		by this Act; and
3136	3130		(5) Section 26.05(e), Tax Code, as amended by this
3137	3131		Act.
3138	3132		(d) Sections 25.19(b) and (i), Tax Code, as amended by this
3139	3133		Act, take effect January 1, 2022.