| 1 | 1 | | By: Rodriguez H.B. No. 3406 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to communications regarding the adoption of certain |
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| 7 | 7 | | taxation rates. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 255.003, Election Code (b), is amended |
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| 10 | 10 | | to read as follows: |
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| 11 | 11 | | (b) Subsection (a) does not apply to: |
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| 12 | 12 | | (1) a communication that factually describes the |
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| 13 | 13 | | purposes of a measure if the communication does not advocate |
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| 14 | 14 | | passage or defeat of the measure; |
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| 15 | 15 | | or |
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| 16 | 16 | | (2) an oral or written communication by an elected |
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| 17 | 17 | | official of a political subdivision that advocates passage or |
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| 18 | 18 | | defeat of a measure to adopt an ad valorem tax rate of the political |
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| 19 | 19 | | subdivision under an election to approve a tax rate pursuant to the |
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| 20 | 20 | | Tax Code. |
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| 21 | 21 | | SECTION 2. Section 26.05(b), Tax Code, is amended to read as |
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| 22 | 22 | | follows: |
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| 23 | 23 | | (b) A taxing unit may not impose property taxes in any year |
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| 24 | 24 | | until the governing body has adopted a tax rate for that year, and |
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| 25 | 25 | | the annual tax rate must be set by ordinance, resolution, or order, |
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| 26 | 26 | | depending on the method prescribed by law for adoption of a law by |
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| 27 | 27 | | the governing body. The vote on the ordinance, resolution, or order |
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| 28 | 28 | | setting the tax rate must be separate from the vote adopting the |
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| 29 | 29 | | budget. The vote on the ordinance, resolution, or order setting a |
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| 30 | 30 | | tax rate that exceeds the effective tax rate must be a record vote. |
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| 31 | 31 | | A motion to adopt an ordinance, resolution, or order setting a tax |
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| 32 | 32 | | rate that exceeds the effective tax rate must be made in the |
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| 33 | 33 | | following form: "I move that [the property tax rate be increased by |
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| 34 | 34 | | the adoption of] a tax rate of (specify tax rate) be adopted, which |
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| 35 | 35 | | will (insert increase/decrease) total property tax revenues in the |
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| 36 | 36 | | (insert name of taxing jurisdiction) by [is effectively a] (insert |
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| 37 | 37 | | percentage by which the proposed tax rate exceeds the effective tax |
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| 38 | 38 | | rate the total dollar amount of increased property tax collections) |
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| 39 | 39 | | percent [increase in the tax rate] and will (insert |
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| 40 | 40 | | decrease/increase) the property taxes on the median value homestead |
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| 41 | 41 | | residence by $(insert the amount of the decrease/increase)." |
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| 42 | 42 | | SECTION 3. This Act takes effect immediately if it receives |
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| 43 | 43 | | a vote of two-thirds of all the members elected to each house, as |
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| 44 | 44 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 45 | 45 | | Act does not receive the vote necessary for immediate effect, this |
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| 46 | 46 | | Act takes effect September 1, 2019. |
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