Texas 2019 - 86th Regular

Texas House Bill HB490 Compare Versions

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

Old	New	Differences
1	1	86R3750 SMH-F
2	2	By: Shine H.B. No. 490
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the administration of the ad valorem tax system.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Chapter 5, Tax Code, is amended by adding Section
10	10	5.01 to read as follows:
11	11	Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD.
12	12	(a) The comptroller shall appoint the property tax administration
13	13	advisory board to advise the comptroller with respect to the
14	14	division or divisions within the office of the comptroller with
15	15	primary responsibility for state administration of property
16	16	taxation and state oversight of appraisal districts. The advisory
17	17	board may make recommendations to the comptroller regarding
18	18	improving the effectiveness and efficiency of the property tax
19	19	system, best practices, and complaint resolution procedures. The
20	20	comptroller shall post the recommendations of the advisory board on
21	21	the comptroller's Internet website.
22	22	(b) The advisory board is composed of at least six members
23	23	appointed by the comptroller. The members of the board should
24	24	include:
25	25	(1) representatives of property tax payers, appraisal
26	26	districts, local tax offices, and school districts; and
27	27	(2) a person who has knowledge or experience in
28	28	conducting ratio studies.
29	29	(c) The members of the advisory board serve at the pleasure
30	30	of the comptroller.
31	31	(d) Any advice to the comptroller relating to a matter
32	32	described by Subsection (a) that is provided by a member of the
33	33	advisory board must be provided at a meeting called by the
34	34	comptroller.
35	35	(e) Chapter 2110, Government Code, does not apply to the
36	36	advisory board.
37	37	SECTION 2. Section 5.07, Tax Code, is amended by adding
38	38	Subsections (f), (g), (h), and (i) to read as follows:
39	39	(f) The comptroller shall prescribe tax rate calculation
40	40	forms to be used by the designated officer or employee of each
41	41	taxing unit to calculate and submit the no-new-revenue tax rate and
42	42	the rollback tax rate for the taxing unit as required by Chapter 26.
43	43	(g) The forms described by Subsection (f) must be in an
44	44	electronic format and:
45	45	(1) have blanks that can be filled in electronically;
46	46	(2) be capable of being certified by the designated
47	47	officer or employee after completion as accurately calculating the
48	48	applicable tax rates and using values that are the same as the
49	49	values shown in the taxing unit's certified appraisal roll; and
50	50	(3) be capable of being submitted electronically to
51	51	the chief appraiser of each appraisal district in which the taxing
52	52	unit is located.
53	53	(h) For purposes of Subsections (f) and (g), the comptroller
54	54	shall use the forms published on the comptroller's Internet website
55	55	as of January 1, 2019, modified as necessary to comply with the
56	56	requirements of those subsections. The forms may be updated, at the
57	57	discretion of the comptroller acting through the director of the
58	58	property tax assistance division, to reflect statutory changes that
59	59	do not substantially change the tax rate calculations provided for
60	60	by the form or for the purpose of making formatting or other
61	61	nonsubstantive changes. The director may determine, in the
62	62	director's discretion, whether a proposed change substantially
63	63	changes the tax rate calculations provided for by the forms and
64	64	therefore must be made in the manner provided by Subsection (i).
65	65	(i) The comptroller may revise the forms to reflect
66	66	statutory changes that substantially change the tax rate
67	67	calculations provided for by the forms or on receipt of a request in
68	68	writing. A revision under this subsection must be approved by the
69	69	agreement of a majority of the members of a committee selected by
70	70	the comptroller. The members of the committee must represent,
71	71	equally, taxpayers and either taxing units or persons designated by
72	72	taxing units. In the case of a revision for which the comptroller
73	73	receives a request in writing, the person requesting the revision
74	74	shall pay the costs of mediation if the comptroller determines that
75	75	mediation is required.
76	76	SECTION 3. Section 5.091, Tax Code, is amended to read as
77	77	follows:
78	78	Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the
79	79	comptroller shall prepare a list that includes the maintenance and
80	80	operations rate, the debt rate, and the total tax rate imposed by
81	81	each taxing unit in this state, as [other than a school district, if
82	82	the tax rate is] reported to the comptroller by each appraisal
83	83	district, for the year [preceding the year] in which the list is
84	84	prepared. The comptroller shall:
85	85	(1) prescribe the manner in which and deadline by
86	86	which appraisal districts are required to submit the tax rates to
87	87	the comptroller; and
88	88	(2) list the tax rates alphabetically according to:
89	89	(A) the county or counties in which each taxing
90	90	unit is located; and
91	91	(B) the name of each taxing unit [in descending
92	92	order].
93	93	(b) Not later than January 1 [December 31] of the following
94	94	[each] year, the comptroller shall publish on the comptroller's
95	95	Internet website the list required by Subsection (a). The
96	96	comptroller shall maintain the list on the comptroller's Internet
97	97	website until at least the third anniversary of the date the list is
98	98	required to be published.
99	99	SECTION 4. Section 5.102(a), Tax Code, is amended to read as
100	100	follows:
101	101	(a) At least once every two years, the comptroller shall
102	102	review the governance of each appraisal district, the taxpayer
103	103	assistance provided by each appraisal district, and the operating
104	104	and appraisal standards, procedures, and methodology used by each
105	105	appraisal district, to determine compliance with generally
106	106	accepted standards, procedures, and methodology. After
107	107	consultation with the property tax administration advisory board
108	108	[committee created under Section 403.302, Government Code], the
109	109	comptroller by rule may establish procedures and standards for
110	110	conducting and scoring the review.
111	111	SECTION 5. Sections 25.19(b) and (i), Tax Code, are amended
112	112	to read as follows:
113	113	(b) The chief appraiser shall separate real from personal
114	114	property and include in the notice for each:
115	115	(1) a list of the taxing units in which the property is
116	116	taxable;
117	117	(2) the appraised value of the property in the
118	118	preceding year;
119	119	(3) the taxable value of the property in the preceding
120	120	year for each taxing unit taxing the property;
121	121	(4) the appraised value of the property for the
122	122	current year, the kind and amount of each exemption and partial
123	123	exemption, if any, approved for the property for the current year
124	124	and for the preceding year, and, if an exemption or partial
125	125	exemption that was approved for the preceding year was canceled or
126	126	reduced for the current year, the amount of the exemption or partial
127	127	exemption canceled or reduced;
128	128	(5) [if the appraised value is greater than it was in
129	129	the preceding year, the amount of tax that would be imposed on the
130	130	property on the basis of the tax rate for the preceding year;
131	131	[(6)] in italic typeface, the following
132	132	statement: "The Texas Legislature does not set the amount of your
133	133	local taxes. Your property tax bill [burden] is set [decided] by
134	134	your locally elected officials, and all inquiries concerning your
135	135	taxes should be directed to those officials";
136	136	(6) [(7)] a detailed explanation of the time and
137	137	procedure for protesting the value;
138	138	(7) [(8)] the date and place the appraisal review
139	139	board will begin hearing protests; and
140	140	(8) [(9)] a brief explanation that the governing body
141	141	of each taxing unit decides whether or not taxes on the property
142	142	will increase and the appraisal district only determines the value
143	143	of the property.
144	144	(i) Delivery with a notice required by Subsection (a) or (g)
145	145	of a copy of the pamphlet published by the comptroller under Section
146	146	5.06 or a copy of the notice published by the chief appraiser under
147	147	Section 41.70 is sufficient to comply with the requirement that the
148	148	notice include the information specified by Subsection (b)(6)
149	149	[(b)(7)] or (g)(3), as applicable.
150	150	SECTION 6. Section 26.012(9), Tax Code, is redesignated as
151	151	Section 26.012(18), Tax Code, and amended to read as follows:
152	152	(18) "No-new-revenue [(9) "Effective] maintenance
153	153	and operations rate" means a rate expressed in dollars per $100 of
154	154	taxable value and calculated according to the following formula:
155	155	NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND OPERATIONS
156	156	RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST
157	157	YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -
158	158	NEW PROPERTY VALUE)
159	159	SECTION 7. The heading to Section 26.04, Tax Code, is
160	160	amended to read as follows:
161	161	Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
162	162	NO-NEW-REVENUE [EFFECTIVE] AND ROLLBACK TAX RATES.
163	163	SECTION 8. Section 26.04, Tax Code, is amended by amending
164	164	Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and
165	165	adding Subsections (d-1), (d-2), (e-2), (e-3), and (e-4) to read as
166	166	follows:
167	167	(b) The assessor shall submit the appraisal roll for the
168	168	taxing unit showing the total appraised, assessed, and taxable
169	169	values of all property and the total taxable value of new property
170	170	to the governing body of the taxing unit by August 1 or as soon
171	171	thereafter as practicable. By August 1 or as soon thereafter as
172	172	practicable, the taxing unit's collector shall certify [an estimate
173	173	of] the anticipated collection rate, as defined by Subsection (h),
174	174	for the current year to the governing body. If the collector
175	175	certified an anticipated collection rate in the preceding year and
176	176	the actual collection rate in that year exceeded the anticipated
177	177	rate, the collector shall also certify the amount of debt taxes
178	178	collected in excess of the anticipated amount in the preceding
179	179	year.
180	180	(c) After the assessor for the taxing unit submits the
181	181	appraisal roll for the taxing unit to the governing body of the
182	182	taxing unit as required by Subsection (b), an [An] officer or
183	183	employee designated by the governing body shall calculate the
184	184	no-new-revenue [effective] tax rate and the rollback tax rate for
185	185	the taxing unit, where:
186	186	(1) "No-new-revenue [Effective] tax rate" means a rate
187	187	expressed in dollars per $100 of taxable value calculated according
188	188	to the following formula:
189	189	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = (LAST
190	190	YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL
191	191	VALUE - NEW PROPERTY VALUE)
192	192	; and
193	193	(2) "Rollback tax rate" means a rate expressed in
194	194	dollars per $100 of taxable value calculated according to the
195	195	following formula:
196	196	ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE]
197	197	MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
198	198	RATE
199	199	(d) The no-new-revenue [effective] tax rate for a county is
200	200	the sum of the no-new-revenue [effective] tax rates calculated for
201	201	each type of tax the county levies and the rollback tax rate for a
202	202	county is the sum of the rollback tax rates calculated for each type
203	203	of tax the county levies.
204	204	(d-1) The designated officer or employee shall use the tax
205	205	rate calculation forms prescribed by the comptroller under Section
206	206	5.07 in calculating the no-new-revenue tax rate and the rollback
207	207	tax rate.
208	208	(d-2) The designated officer or employee may not submit the
209	209	no-new-revenue tax rate and the rollback tax rate to the governing
210	210	body of the taxing unit and the taxing unit may not adopt a tax rate
211	211	until the designated officer or employee certifies on the tax rate
212	212	calculation forms that the designated officer or employee has
213	213	accurately calculated the tax rates and has used values that are the
214	214	same as the values shown in the taxing unit's certified appraisal
215	215	roll in performing the calculations.
216	216	(e) By August 7 or as soon thereafter as practicable, the
217	217	designated officer or employee shall submit the rates to the
218	218	governing body. The designated officer or employee [He] shall
219	219	deliver by mail to each property owner in the taxing unit, [or]
220	220	publish in a newspaper, or post prominently on the home page of the
221	221	taxing unit's Internet website, if applicable, in the form
222	222	prescribed by the comptroller:
223	223	(1) the no-new-revenue [effective] tax rate, the
224	224	rollback tax rate, and an explanation of how they were calculated;
225	225	(2) the estimated amount of interest and sinking fund
226	226	balances and the estimated amount of maintenance and operation or
227	227	general fund balances remaining at the end of the current fiscal
228	228	year that are not encumbered with or by corresponding existing debt
229	229	obligation;
230	230	(3) a schedule of the taxing unit's debt obligations
231	231	showing:
232	232	(A) the amount of principal and interest that
233	233	will be paid to service the taxing unit's debts in the next year
234	234	from property tax revenue, including payments of lawfully incurred
235	235	contractual obligations providing security for the payment of the
236	236	principal of and interest on bonds and other evidences of
237	237	indebtedness issued on behalf of the taxing unit by another
238	238	political subdivision and, if the taxing unit is created under
239	239	Section 52, Article III, or Section 59, Article XVI, Texas
240	240	Constitution, payments on debts that the taxing unit anticipates to
241	241	incur in the next calendar year;
242	242	(B) the amount by which taxes imposed for debt
243	243	are to be increased because of the taxing unit's anticipated
244	244	collection rate; and
245	245	(C) the total of the amounts listed in Paragraphs
246	246	(A)-(B), less any amount collected in excess of the previous year's
247	247	anticipated collections certified as provided in Subsection (b);
248	248	(4) the amount of additional sales and use tax revenue
249	249	anticipated in calculations under Section 26.041;
250	250	(5) a statement that the adoption of a tax rate equal
251	251	to the no-new-revenue [effective] tax rate would result in an
252	252	increase or decrease, as applicable, in the amount of taxes imposed
253	253	by the taxing unit as compared to last year's levy, and the amount
254	254	of the increase or decrease;
255	255	(6) in the year that a taxing unit calculates an
256	256	adjustment under Subsection (i) or (j), a schedule that includes
257	257	the following elements:
258	258	(A) the name of the taxing unit discontinuing the
259	259	department, function, or activity;
260	260	(B) the amount of property tax revenue spent by
261	261	the taxing unit listed under Paragraph (A) to operate the
262	262	discontinued department, function, or activity in the 12 months
263	263	preceding the month in which the calculations required by this
264	264	chapter are made; and
265	265	(C) the name of the taxing unit that operates a
266	266	distinct department, function, or activity in all or a majority of
267	267	the territory of a taxing unit that has discontinued operating the
268	268	distinct department, function, or activity; and
269	269	(7) in the year following the year in which a taxing
270	270	unit raised its rollback tax rate as required by Subsection (j), a
271	271	schedule that includes the following elements:
272	272	(A) the amount of property tax revenue spent by
273	273	the taxing unit to operate the department, function, or activity
274	274	for which the taxing unit raised the rollback tax rate as required
275	275	by Subsection (j) for the 12 months preceding the month in which the
276	276	calculations required by this chapter are made; and
277	277	(B) the amount published by the taxing unit in
278	278	the preceding tax year under Subdivision (6)(B).
279	279	(e-1) The tax rate certification requirements imposed by
280	280	Subsection (d-2) and the notice requirements imposed by Subsections
281	281	(e)(1)-(6) do not apply to a school district.
282	282	(e-2) By August 7 or as soon thereafter as practicable, the
283	283	chief appraiser of each appraisal district shall deliver by regular
284	284	mail or e-mail to each owner of property located in the appraisal
285	285	district a notice that the estimated amount of taxes to be imposed
286	286	on the owner's property by each taxing unit in which the property is
287	287	located may be found in the property tax database maintained by the
288	288	appraisal district under Section 26.17. The notice must include:
289	289	(1) a statement directing the property owner to an
290	290	Internet website from which the owner may access information
291	291	related to the actions taken or proposed to be taken by each taxing
292	292	unit in which the property is located that may affect the taxes
293	293	imposed on the owner's property;
294	294	(2) a statement that the property owner may request
295	295	from the county assessor-collector for the county in which the
296	296	property is located or, if the county assessor-collector does not
297	297	assess taxes for the county, the person who assesses taxes for the
298	298	county under Section 6.24(b), contact information for the assessor
299	299	for each taxing unit in which the property is located, who must
300	300	provide the information described by this subsection to the owner
301	301	on request; and
302	302	(3) the name, address, and telephone number of the
303	303	county assessor-collector for the county in which the property is
304	304	located or, if the county assessor-collector does not assess taxes
305	305	for the county, the person who assesses taxes for the county under
306	306	Section 6.24(b).
307	307	(e-3) The statement described by Subsection (e-2)(1) must
308	308	include a heading that is in bold, capital letters in type larger
309	309	than that used in the other provisions of the notice.
310	310	(e-4) The comptroller:
311	311	(1) with the advice of the property tax administration
312	312	advisory board, shall adopt rules prescribing the form of the
313	313	notice required by Subsection (e-2); and
314	314	(2) may adopt rules regarding the format and delivery
315	315	of the notice.
316	316	(f) If as a result of consolidation of taxing units a taxing
317	317	unit includes territory that was in two or more taxing units in the
318	318	preceding year, the amount of taxes imposed in each in the preceding
319	319	year is combined for purposes of calculating the no-new-revenue
320	320	[effective] and rollback tax rates under this section.
321	321	(g) A person who owns taxable property is entitled to an
322	322	injunction prohibiting the taxing unit in which the property is
323	323	taxable from adopting a tax rate if the assessor or designated
324	324	officer or employee of the taxing unit, the chief appraiser of the
325	325	applicable appraisal district, or the taxing unit, as applicable,
326	326	has not complied with the computation, [or] publication, or posting
327	327	requirements of this section or Section 26.17 or 26.18 [and the
328	328	failure to comply was not in good faith]. It is a defense in an
329	329	action for an injunction under this subsection that the failure to
330	330	comply was in good faith.
331	331	(i) This subsection applies to a taxing unit that has agreed
332	332	by written contract to transfer a distinct department, function, or
333	333	activity to another taxing unit and discontinues operating that
334	334	distinct department, function, or activity if the operation of that
335	335	department, function, or activity in all or a majority of the
336	336	territory of the taxing unit is continued by another existing
337	337	taxing unit or by a new taxing unit. The rollback tax rate of a
338	338	taxing unit to which this subsection applies in the first tax year
339	339	in which a budget is adopted that does not allocate revenue to the
340	340	discontinued department, function, or activity is calculated as
341	341	otherwise provided by this section, except that last year's levy
342	342	used to calculate the no-new-revenue [effective] maintenance and
343	343	operations rate of the taxing unit is reduced by the amount of
344	344	maintenance and operations tax revenue spent by the taxing unit to
345	345	operate the department, function, or activity for the 12 months
346	346	preceding the month in which the calculations required by this
347	347	chapter are made and in which the taxing unit operated the
348	348	discontinued department, function, or activity. If the taxing unit
349	349	did not operate that department, function, or activity for the full
350	350	12 months preceding the month in which the calculations required by
351	351	this chapter are made, the taxing unit shall reduce last year's levy
352	352	used for calculating the no-new-revenue [effective] maintenance
353	353	and operations rate of the taxing unit by the amount of the revenue
354	354	spent in the last full fiscal year in which the taxing unit operated
355	355	the discontinued department, function, or activity.
356	356	(j) This subsection applies to a taxing unit that had agreed
357	357	by written contract to accept the transfer of a distinct
358	358	department, function, or activity from another taxing unit and
359	359	operates a distinct department, function, or activity if the
360	360	operation of a substantially similar department, function, or
361	361	activity in all or a majority of the territory of the taxing unit
362	362	has been discontinued by another taxing unit, including a dissolved
363	363	taxing unit. The rollback tax rate of a taxing unit to which this
364	364	subsection applies in the first tax year after the other taxing unit
365	365	discontinued the substantially similar department, function, or
366	366	activity in which a budget is adopted that allocates revenue to the
367	367	department, function, or activity is calculated as otherwise
368	368	provided by this section, except that last year's levy used to
369	369	calculate the no-new-revenue [effective] maintenance and
370	370	operations rate of the taxing unit is increased by the amount of
371	371	maintenance and operations tax revenue spent by the taxing unit
372	372	that discontinued operating the substantially similar department,
373	373	function, or activity to operate that department, function, or
374	374	activity for the 12 months preceding the month in which the
375	375	calculations required by this chapter are made and in which the
376	376	taxing unit operated the discontinued department, function, or
377	377	activity. If the taxing unit did not operate the discontinued
378	378	department, function, or activity for the full 12 months preceding
379	379	the month in which the calculations required by this chapter are
380	380	made, the taxing unit may increase last year's levy used to
381	381	calculate the no-new-revenue [effective] maintenance and
382	382	operations rate by an amount not to exceed the amount of property
383	383	tax revenue spent by the discontinuing taxing unit to operate the
384	384	discontinued department, function, or activity in the last full
385	385	fiscal year in which the discontinuing taxing unit operated the
386	386	department, function, or activity.
387	387	SECTION 9. Sections 26.041(a), (b), (c), (e), (g), and (h),
388	388	Tax Code, are amended to read as follows:
389	389	(a) In the first year in which an additional sales and use
390	390	tax is required to be collected, the no-new-revenue [effective] tax
391	391	rate and rollback tax rate for the taxing unit are calculated
392	392	according to the following formulas:
393	393	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
394	394	LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
395	395	PROPERTY VALUE)] - SALES TAX GAIN RATE
396	396	and
397	397	ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE]
398	398	MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT
399	399	RATE - SALES TAX GAIN RATE
400	400	where "sales tax gain rate" means a number expressed in dollars per
401	401	$100 of taxable value, calculated by dividing the revenue that will
402	402	be generated by the additional sales and use tax in the following
403	403	year as calculated under Subsection (d) [of this section] by the
404	404	current total value.
405	405	(b) Except as provided by Subsections (a) and (c) [of this
406	406	section], in a year in which a taxing unit imposes an additional
407	407	sales and use tax, the rollback tax rate for the taxing unit is
408	408	calculated according to the following formula, regardless of
409	409	whether the taxing unit levied a property tax in the preceding year:
410	410	ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND
411	411	OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL
412	412	VALUE - NEW PROPERTY VALUE)] + (CURRENT DEBT RATE -
413	413	SALES TAX REVENUE RATE)
414	414	where "last year's maintenance and operations expense" means the
415	415	amount spent for maintenance and operations from property tax and
416	416	additional sales and use tax revenues in the preceding year, and
417	417	"sales tax revenue rate" means a number expressed in dollars per
418	418	$100 of taxable value, calculated by dividing the revenue that will
419	419	be generated by the additional sales and use tax in the current year
420	420	as calculated under Subsection (d) [of this section] by the current
421	421	total value.
422	422	(c) In a year in which a taxing unit that has been imposing
423	423	an additional sales and use tax ceases to impose an additional sales
424	424	and use tax, the no-new revenue [effective] tax rate and rollback
425	425	tax rate for the taxing unit are calculated according to the
426	426	following formulas:
427	427	NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S
428	428	LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW
429	429	PROPERTY VALUE)] + SALES TAX LOSS RATE
430	430	and
431	431	ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND
432	432	OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL
433	433	VALUE - NEW PROPERTY VALUE)] + CURRENT DEBT RATE
434	434	where "sales tax loss rate" means a number expressed in dollars per
435	435	$100 of taxable value, calculated by dividing the amount of sales
436	436	and use tax revenue generated in the last four quarters for which
437	437	the information is available by the current total value and "last
438	438	year's maintenance and operations expense" means the amount spent
439	439	for maintenance and operations from property tax and additional
440	440	sales and use tax revenues in the preceding year.
441	441	(e) If a city that imposes an additional sales and use tax
442	442	receives payments under the terms of a contract executed before
443	443	January 1, 1986, in which the city agrees not to annex certain
444	444	property or a certain area and the owners or lessees of the property
445	445	or of property in the area agree to pay at least annually to the city
446	446	an amount determined by reference to all or a percentage of the
447	447	property tax rate of the city and all or a part of the value of the
448	448	property subject to the agreement or included in the area subject to
449	449	the agreement, the governing body, by order adopted by a majority
450	450	vote of the governing body, may direct the designated officer or
451	451	employee to add to the no-new-revenue [effective] and rollback tax
452	452	rates the amount that, when applied to the total taxable value
453	453	submitted to the governing body, would produce an amount of taxes
454	454	equal to the difference between the total amount of payments for the
455	455	tax year under contracts described by this subsection under the
456	456	rollback tax rate calculated under this section and the total
457	457	amount of payments for the tax year that would have been obligated
458	458	to the city if the city had not adopted an additional sales and use
459	459	tax.
460	460	(g) If the rate of the additional sales and use tax is
461	461	increased, the designated officer or employee shall make two
462	462	projections, in the manner provided by Subsection (d) [of this
463	463	section], of the revenue generated by the additional sales and use
464	464	tax in the following year. The first projection must take into
465	465	account the increase and the second projection must not take into
466	466	account the increase. The designated officer or employee shall
467	467	then subtract the amount of the result of the second projection from
468	468	the amount of the result of the first projection to determine the
469	469	revenue generated as a result of the increase in the additional
470	470	sales and use tax. In the first year in which an additional sales
471	471	and use tax is increased, the no-new-revenue [effective] tax rate
472	472	for the taxing unit is the no-new-revenue [effective] tax rate
473	473	before the increase minus a number the numerator of which is the
474	474	revenue generated as a result of the increase in the additional
475	475	sales and use tax, as determined under this subsection, and the
476	476	denominator of which is the current total value minus the new
477	477	property value.
478	478	(h) If the rate of the additional sales and use tax is
479	479	decreased, the designated officer or employee shall make two
480	480	projections, in the manner provided by Subsection (d) [of this
481	481	section], of the revenue generated by the additional sales and use
482	482	tax in the following year. The first projection must take into
483	483	account the decrease and the second projection must not take into
484	484	account the decrease. The designated officer or employee shall
485	485	then subtract the amount of the result of the first projection from
486	486	the amount of the result of the second projection to determine the
487	487	revenue lost as a result of the decrease in the additional sales and
488	488	use tax. In the first year in which an additional sales and use tax
489	489	is decreased, the no-new-revenue [effective] tax rate for the
490	490	taxing unit is the no-new-revenue [effective] tax rate before the
491	491	decrease plus a number the numerator of which is the revenue lost as
492	492	a result of the decrease in the additional sales and use tax, as
493	493	determined under this subsection, and the denominator of which is
494	494	the current total value minus the new property value.
495	495	SECTION 10. The heading to Section 26.043, Tax Code, is
496	496	amended to read as follows:
497	497	Sec. 26.043. ROLLBACK AND NO-NEW-REVENUE [EFFECTIVE] TAX
498	498	RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.
499	499	SECTION 11. Sections 26.043(a) and (b), Tax Code, are
500	500	amended to read as follows:
501	501	(a) In the tax year in which a city has set an election on
502	502	the question of whether to impose a local sales and use tax under
503	503	Subchapter H, Chapter 453, Transportation Code, the officer or
504	504	employee designated to make the calculations provided by Section
505	505	26.04 may not make those calculations until the outcome of the
506	506	election is determined. If the election is determined in favor of
507	507	the imposition of the tax, the designated officer or employee
508	508	[representative] shall subtract from the city's rollback and
509	509	no-new-revenue [effective] tax rates the amount that, if applied to
510	510	the city's current total value, would impose an amount equal to the
511	511	amount of property taxes budgeted in the current tax year to pay for
512	512	expenses related to mass transit services.
513	513	(b) In a tax year to which this section applies, a reference
514	514	in this chapter to the city's no-new-revenue [effective] or
515	515	rollback tax rate refers to that rate as adjusted under this
516	516	section.
517	517	SECTION 12. The heading to Section 26.044, Tax Code, is
518	518	amended to read as follows:
519	519	Sec. 26.044. NO-NEW-REVENUE [EFFECTIVE] TAX RATE TO PAY FOR
520	520	STATE CRIMINAL JUSTICE MANDATE.
521	521	SECTION 13. Sections 26.044(a), (b), and (c), Tax Code, are
522	522	amended to read as follows:
523	523	(a) The first time that a county adopts a tax rate after
524	524	September 1, 1991, in which the state criminal justice mandate
525	525	applies to the county, the no-new-revenue [effective] maintenance
526	526	and operation rate for the county is increased by the rate
527	527	calculated according to the following formula:
528	528	(State Criminal Justice Mandate) / (Current Total
529	529	Value - New Property Value)
530	530	(b) In the second and subsequent years that a county adopts
531	531	a tax rate, if the amount spent by the county for the state criminal
532	532	justice mandate increased over the previous year, the
533	533	no-new-revenue [effective] maintenance and operation rate for the
534	534	county is increased by the rate calculated according to the
535	535	following formula:
536	536	(This Year's State Criminal Justice Mandate - Previous
537	537	Year's State Criminal Justice Mandate) / (Current
538	538	Total Value - New Property Value)
539	539	(c) The county shall include a notice of the increase in the
540	540	no-new-revenue [effective] maintenance and operation rate provided
541	541	by this section, including a description and amount of the state
542	542	criminal justice mandate, in the information published under
543	543	Section 26.04(e) and Section 26.06(b) [of this code].
544	544	SECTION 14. Sections 26.0441(a), (b), and (c), Tax Code,
545	545	are amended to read as follows:
546	546	(a) In the first tax year in which a taxing unit adopts a tax
547	547	rate after January 1, 2000, and in which the enhanced minimum
548	548	eligibility standards for indigent health care established under
549	549	Section 61.006, Health and Safety Code, apply to the taxing unit,
550	550	the no-new-revenue [effective] maintenance and operations rate for
551	551	the taxing unit is increased by the rate computed according to the
552	552	following formula:
553	553	Amount of Increase = Enhanced Indigent Health Care
554	554	Expenditures / (Current Total Value - New Property
555	555	Value)
556	556	(b) In each subsequent tax year, if the taxing unit's
557	557	enhanced indigent health care expenses exceed the amount of those
558	558	expenses for the preceding year, the no-new-revenue [effective]
559	559	maintenance and operations rate for the taxing unit is increased by
560	560	the rate computed according to the following formula:
561	561	Amount of Increase = (Current Tax Year's Enhanced
562	562	Indigent Health Care Expenditures - Preceding Tax
563	563	Year's Indigent Health Care Expenditures) / (Current
564	564	Total Value - New Property Value)
565	565	(c) The taxing unit shall include a notice of the increase
566	566	in its no-new-revenue [effective] maintenance and operations rate
567	567	provided by this section, including a brief description and the
568	568	amount of the enhanced indigent health care expenditures, in the
569	569	information published under Section 26.04(e) and, if applicable,
570	570	Section 26.06(b).
571	571	SECTION 15. Section 26.05, Tax Code, is amended by amending
572	572	Subsections (b), (c), (d), (e), and (g) and adding Subsections
573	573	(d-1) and (d-2) to read as follows:
574	574	(b) A taxing unit may not impose property taxes in any year
575	575	until the governing body has adopted a tax rate for that year, and
576	576	the annual tax rate must be set by ordinance, resolution, or order,
577	577	depending on the method prescribed by law for adoption of a law by
578	578	the governing body. The vote on the ordinance, resolution, or order
579	579	setting the tax rate must be separate from the vote adopting the
580	580	budget. For a taxing unit other than a school district, the vote on
581	581	the ordinance, resolution, or order setting a tax rate that exceeds
582	582	the no-new-revenue [effective] tax rate must be a record vote, and
583	583	at least 60 percent of the members of the governing body must vote
584	584	in favor of the ordinance, resolution, or order. For a school
585	585	district, the vote on the ordinance, resolution, or order setting a
586	586	tax rate that exceeds the sum of the no-new-revenue [effective]
587	587	maintenance and operations tax rate of the district as determined
588	588	under Section 26.08(i) and the district's current debt rate must be
589	589	a record vote, and at least 60 percent of the members of the
590	590	governing body must vote in favor of the ordinance, resolution, or
591	591	order. A motion to adopt an ordinance, resolution, or order setting
592	592	a tax rate that exceeds the no-new-revenue [effective] tax rate
593	593	must be made in the following form: "I move that the property tax
594	594	rate be increased by the adoption of a tax rate of (specify tax
595	595	rate), which is effectively a (insert percentage by which the
596	596	proposed tax rate exceeds the no-new-revenue [effective] tax rate)
597	597	percent increase in the tax rate." If the ordinance, resolution, or
598	598	order sets a tax rate that, if applied to the total taxable value,
599	599	will impose an amount of taxes to fund maintenance and operation
600	600	expenditures of the taxing unit that exceeds the amount of taxes
601	601	imposed for that purpose in the preceding year, the taxing unit
602	602	must:
603	603	(1) include in the ordinance, resolution, or order in
604	604	type larger than the type used in any other portion of the document:
605	605	(A) the following statement: "THIS TAX RATE WILL
606	606	RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
607	607	TAX RATE."; and
608	608	(B) if the tax rate exceeds the no-new-revenue
609	609	[effective] maintenance and operations rate, the following
610	610	statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
611	611	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE
612	612	[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
613	613	TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
614	614	APPROXIMATELY $(Insert amount)."; and
615	615	(2) include on the home page of any Internet website
616	616	operated by the taxing unit:
617	617	(A) the following statement: "(Insert name of
618	618	taxing unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR
619	619	MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
620	620	(B) if the tax rate exceeds the no-new-revenue
621	621	[effective] maintenance and operations rate, the following
622	622	statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT
623	623	PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE
624	624	[EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE
625	625	TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
626	626	APPROXIMATELY $(Insert amount)."
627	627	(c) If the governing body of a taxing unit does not adopt a
628	628	tax rate before the date required by Subsection (a), the tax rate
629	629	for the taxing unit for that tax year is the lower of the
630	630	no-new-revenue [effective] tax rate calculated for that tax year or
631	631	the tax rate adopted by the taxing unit for the preceding tax year.
632	632	A tax rate established by this subsection is treated as an adopted
633	633	tax rate. Before the fifth day after the establishment of a tax
634	634	rate by this subsection, the governing body of the taxing unit must
635	635	ratify the applicable tax rate in the manner required by Subsection
636	636	(b).
637	637	(d) The governing body of a taxing unit other than a school
638	638	district may not adopt a tax rate that exceeds the lower of the
639	639	rollback tax rate or the no-new-revenue [effective] tax rate
640	640	calculated as provided by this chapter until the governing body has
641	641	held two public hearings on the proposed tax rate and has otherwise
642	642	complied with Section 26.06 and Section 26.065. The governing body
643	643	of a taxing unit shall reduce a tax rate set by law or by vote of the
644	644	electorate to the lower of the rollback tax rate or the
645	645	no-new-revenue [effective] tax rate and may not adopt a higher rate
646	646	unless it first complies with Section 26.06.
647	647	(d-1) The governing body of a taxing unit other than a
648	648	school district may not hold a public hearing on a proposed tax rate
649	649	or a public meeting to adopt a tax rate until the seventh day after
650	650	the date the chief appraiser of each appraisal district in which the
651	651	taxing unit participates has:
652	652	(1) delivered the notice required by Section
653	653	26.04(e-2); and
654	654	(2) complied with Section 26.17(e).
655	655	(d-2) Notwithstanding Subsection (a), the governing body of
656	656	a taxing unit other than a school district may not adopt a tax rate
657	657	until the chief appraiser of each appraisal district in which the
658	658	taxing unit participates has complied with Subsection (d-1).
659	659	(e) A person who owns taxable property is entitled to an
660	660	injunction restraining the collection of taxes by a taxing unit in
661	661	which the property is taxable if the taxing unit has not complied
662	662	with the requirements of this section or Section 26.04 [and the
663	663	failure to comply was not in good faith]. It is a defense in an
664	664	action for an injunction under this subsection that the failure to
665	665	comply was in good faith. An action to enjoin the collection of
666	666	taxes must be filed not later than the 15th day after the date the
667	667	taxing unit adopts a tax rate. A property owner is not required to
668	668	pay the taxes imposed by a taxing unit on the owner's property while
669	669	an action filed by the property owner to enjoin the collection of
670	670	taxes imposed by the taxing unit on the owner's property is pending.
671	671	If the property owner pays the taxes and subsequently prevails in
672	672	the action, the property owner is entitled to a refund of the taxes
673	673	paid, together with reasonable attorney's fees and court costs.
674	674	The property owner is not required to apply to the collector for the
675	675	taxing unit to receive the refund [prior to the date a taxing unit
676	676	delivers substantially all of its tax bills].
677	677	(g) Notwithstanding Subsection (a), the governing body of a
678	678	school district that elects to adopt a tax rate before the adoption
679	679	of a budget for the fiscal year that begins in the current tax year
680	680	may adopt a tax rate for the current tax year before receipt of the
681	681	certified appraisal roll for the school district if the chief
682	682	appraiser of the appraisal district in which the school district
683	683	participates has certified to the assessor for the school district
684	684	an estimate of the taxable value of property in the school district
685	685	as provided by Section 26.01(e). If a school district adopts a tax
686	686	rate under this subsection, the no-new-revenue [effective] tax rate
687	687	and the rollback tax rate of the district shall be calculated based
688	688	on the certified estimate of taxable value.
689	689	SECTION 16. Sections 26.052(c) and (e), Tax Code, are
690	690	amended to read as follows:
691	691	(c) A taxing unit to which this section applies may provide
692	692	public notice of its proposed tax rate in one [either] of the
693	693	following methods not later than the seventh day before the date on
694	694	which the tax rate is adopted:
695	695	(1) mailing a notice of the proposed tax rate to each
696	696	owner of taxable property in the taxing unit; [or]
697	697	(2) publishing notice of the proposed tax rate in the
698	698	legal notices section of a newspaper having general circulation in
699	699	the taxing unit; or
700	700	(3) posting notice of the proposed tax rate
701	701	prominently on the home page of the Internet website maintained by
702	702	the taxing unit, if applicable.
703	703	(e) Public notice provided under Subsection (c) must
704	704	specify:
705	705	(1) the tax rate that the governing body proposes to
706	706	adopt;
707	707	(2) the date, time, and location of the meeting of the
708	708	governing body of the taxing unit at which the governing body will
709	709	consider adopting the proposed tax rate; and
710	710	(3) if the proposed tax rate for the taxing unit
711	711	exceeds the taxing unit's no-new-revenue [effective] tax rate
712	712	calculated as provided by Section 26.04, a statement substantially
713	713	identical to the following: "The proposed tax rate would increase
714	714	total taxes in (name of taxing unit) by (percentage by which the
715	715	proposed tax rate exceeds the no-new-revenue [effective] tax
716	716	rate)."
717	717	SECTION 17. Sections 26.06(b), (c), (d), and (e), Tax Code,
718	718	are amended to read as follows:
719	719	(b) The notice of a public hearing may not be smaller than
720	720	one-quarter page of a standard-size or a tabloid-size newspaper,
721	721	and the headline on the notice must be in 24-point or larger type.
722	722	The notice must contain a statement in the following form:
723	723	"NOTICE OF PUBLIC HEARING ON TAX INCREASE
724	724	"The (name of the taxing unit) will hold two public hearings
725	725	on a proposal to increase total tax revenues from properties on the
726	726	tax roll in the preceding tax year by (percentage by which proposed
727	727	tax rate exceeds lower of rollback tax rate or no-new-revenue
728	728	[effective] tax rate calculated under this chapter) percent. Your
729	729	individual taxes may increase at a greater or lesser rate, or even
730	730	decrease, depending on the tax rate that is adopted and on the
731	731	change in the taxable value of your property in relation to the
732	732	change in taxable value of all other property [and the tax rate that
733	733	is adopted]. The change in the taxable value of your property in
734	734	relation to the change in the taxable value of all other property
735	735	determines the distribution of the tax burden among all property
736	736	owners.
737	737	"The first public hearing will be held on (date and time) at
738	738	(meeting place).
739	739	"The second public hearing will be held on (date and time) at
740	740	(meeting place).
741	741	"(Names of all members of the governing body, showing how
742	742	each voted on the proposal to consider the tax increase or, if one
743	743	or more were absent, indicating the absences.)
744	744	"The average taxable value of a residence homestead in (name
745	745	of taxing unit) last year was $____ (average taxable value of a
746	746	residence homestead in the taxing unit for the preceding tax year,
747	747	disregarding residence homestead exemptions available only to
748	748	disabled persons or persons 65 years of age or older). Based on
749	749	last year's tax rate of $____ (preceding year's adopted tax rate)
750	750	per $100 of taxable value, the amount of taxes imposed last year on
751	751	the average home was $____ (tax on average taxable value of a
752	752	residence homestead in the taxing unit for the preceding tax year,
753	753	disregarding residence homestead exemptions available only to
754	754	disabled persons or persons 65 years of age or older).
755	755	"The average taxable value of a residence homestead in (name
756	756	of taxing unit) this year is $____ (average taxable value of a
757	757	residence homestead in the taxing unit for the current tax year,
758	758	disregarding residence homestead exemptions available only to
759	759	disabled persons or persons 65 years of age or older). If the
760	760	governing body adopts the no-new-revenue [effective] tax rate for
761	761	this year of $____ (no-new-revenue [effective] tax rate) per $100
762	762	of taxable value, the amount of taxes imposed this year on the
763	763	average home would be $____ (tax on average taxable value of a
764	764	residence homestead in the taxing unit for the current tax year,
765	765	disregarding residence homestead exemptions available only to
766	766	disabled persons or persons 65 years of age or older).
767	767	"If the governing body adopts the proposed tax rate of $____
768	768	(proposed tax rate) per $100 of taxable value, the amount of taxes
769	769	imposed this year on the average home would be $____ (tax on the
770	770	average taxable value of a residence in the taxing unit for the
771	771	current year disregarding residence homestead exemptions available
772	772	only to disabled persons or persons 65 years of age or older).
773	773	"Members of the public are encouraged to attend the hearings
774	774	and express their views."
775	775	(c) The notice of a public hearing under this section may be
776	776	delivered by mail to each property owner in the taxing unit, [or may
777	777	be] published in a newspaper, or posted prominently on the home page
778	778	of the Internet website operated by the taxing unit, if applicable.
779	779	If the notice is published in a newspaper, it may not be in the part
780	780	of the paper in which legal notices and classified advertisements
781	781	appear. If the taxing unit posts the notice on [operates] an
782	782	Internet website operated by the taxing unit, the notice must be
783	783	posted on the website from the date the notice is first posted
784	784	[published] until the second public hearing is concluded.
785	785	(d) At the public hearings the governing body shall announce
786	786	the date, time, and place of the meeting at which it will vote on the
787	787	proposed tax rate. After each hearing the governing body shall give
788	788	notice of the meeting at which it will vote on the proposed tax rate
789	789	and the notice shall be in the same form as prescribed by
790	790	Subsections (b) and (c), except that it must state the following:
791	791	"NOTICE OF TAX REVENUE INCREASE
792	792	"The (name of the taxing unit) conducted public hearings on
793	793	(date of first hearing) and (date of second hearing) on a proposal
794	794	to increase the total tax revenues of the (name of the taxing unit)
795	795	from properties on the tax roll in the preceding year by (percentage
796	796	by which proposed tax rate exceeds lower of rollback tax rate or
797	797	no-new-revenue [effective] tax rate calculated under this chapter)
798	798	percent.
799	799	"The total tax revenue proposed to be raised last year at last
800	800	year's tax rate of (insert tax rate for the preceding year) for each
801	801	$100 of taxable value was (insert total amount of taxes imposed in
802	802	the preceding year).
803	803	"The total tax revenue proposed to be raised this year at the
804	804	proposed tax rate of (insert proposed tax rate) for each $100 of
805	805	taxable value, excluding tax revenue to be raised from new property
806	806	added to the tax roll this year, is (insert amount computed by
807	807	multiplying proposed tax rate by the difference between current
808	808	total value and new property value).
809	809	"The total tax revenue proposed to be raised this year at the
810	810	proposed tax rate of (insert proposed tax rate) for each $100 of
811	811	taxable value, including tax revenue to be raised from new property
812	812	added to the tax roll this year, is (insert amount computed by
813	813	multiplying proposed tax rate by current total value).
814	814	"The (governing body of the taxing unit) is scheduled to vote
815	815	on the tax rate that will result in that tax increase at a public
816	816	meeting to be held on (date of meeting) at (location of meeting,
817	817	including mailing address) at (time of meeting).
818	818	"The (governing body of the taxing unit) proposes to use the
819	819	increase in total tax revenue for the purpose of (description of
820	820	purpose of increase)."
821	821	(e) The meeting to vote on the tax increase may not be
822	822	earlier than the third day or later than the 14th day after the date
823	823	of the second public hearing. The meeting must be held inside the
824	824	boundaries of the taxing unit in a publicly owned building or, if a
825	825	suitable publicly owned building is not available, in a suitable
826	826	building to which the public normally has access. If the governing
827	827	body does not adopt a tax rate that exceeds the lower of the
828	828	rollback tax rate or the no-new-revenue [effective] tax rate by the
829	829	14th day, it must give a new notice under Subsection (d) before it
830	830	may adopt a rate that exceeds the lower of the rollback tax rate or
831	831	the no-new-revenue [effective] tax rate.
832	832	SECTION 18. Section 26.065(b), Tax Code, is amended to read
833	833	as follows:
834	834	(b) If the taxing unit owns, operates, or controls an
835	835	Internet website, the taxing unit shall post notice of the public
836	836	hearing prominently on the home page of the website continuously
837	837	for at least seven days immediately before the public hearing on the
838	838	proposed tax rate increase and at least seven days immediately
839	839	before the date of the vote proposing the increase in the tax rate.
840	840	SECTION 19. Sections 26.08(g), (i), (n), and (p), Tax Code,
841	841	are amended to read as follows:
842	842	(g) In a school district that received distributions from an
843	843	equalization tax imposed under former Chapter 18, Education Code,
844	844	the no-new-revenue [effective] rate of that tax as of the date of
845	845	the county unit system's abolition is added to the district's
846	846	rollback tax rate.
847	847	(i) For purposes of this section, the no-new-revenue
848	848	[effective] maintenance and operations tax rate of a school
849	849	district is the tax rate that, applied to the current total value
850	850	for the district, would impose taxes in an amount that, when added
851	851	to state funds that would be distributed to the district under
852	852	Chapter 42, Education Code, for the school year beginning in the
853	853	current tax year using that tax rate, would provide the same amount
854	854	of state funds distributed under Chapter 42, Education Code, and
855	855	maintenance and operations taxes of the district per student in
856	856	weighted average daily attendance for that school year that would
857	857	have been available to the district in the preceding year if the
858	858	funding elements for Chapters 41 and 42, Education Code, for the
859	859	current year had been in effect for the preceding year.
860	860	(n) For purposes of this section, the rollback tax rate of a
861	861	school district whose maintenance and operations tax rate for the
862	862	2005 tax year was $1.50 or less per $100 of taxable value is:
863	863	(1) for the 2006 tax year, the sum of the rate that is
864	864	equal to 88.67 percent of the maintenance and operations tax rate
865	865	adopted by the district for the 2005 tax year, the rate of $0.04 per
866	866	$100 of taxable value, and the district's current debt rate; and
867	867	(2) for the 2007 and subsequent tax years, the lesser
868	868	of the following:
869	869	(A) the sum of the following:
870	870	(i) the rate per $100 of taxable value that
871	871	is equal to the product of the state compression percentage, as
872	872	determined under Section 42.2516, Education Code, for the current
873	873	year and $1.50;
874	874	(ii) the rate of $0.04 per $100 of taxable
875	875	value;
876	876	(iii) the rate that is equal to the sum of
877	877	the differences for the 2006 and each subsequent tax year between
878	878	the adopted tax rate of the district for that year if the rate was
879	879	approved at an election under this section and the rollback tax rate
880	880	of the district for that year; and
881	881	(iv) the district's current debt rate; or
882	882	(B) the sum of the following:
883	883	(i) the no-new-revenue [effective]
884	884	maintenance and operations tax rate of the district as computed
885	885	under Subsection (i) [or (k), as applicable];
886	886	(ii) the rate per $100 of taxable value that
887	887	is equal to the product of the state compression percentage, as
888	888	determined under Section 42.2516, Education Code, for the current
889	889	year and $0.06; and
890	890	(iii) the district's current debt rate.
891	891	(p) Notwithstanding Subsections (i), (n), and (o), if for
892	892	the preceding tax year a school district adopted a maintenance and
893	893	operations tax rate that was less than the district's
894	894	no-new-revenue [effective] maintenance and operations tax rate for
895	895	that preceding tax year, the rollback tax rate of the district for
896	896	the current tax year is calculated as if the district adopted a
897	897	maintenance and operations tax rate for the preceding tax year that
898	898	was equal to the district's no-new-revenue [effective] maintenance
899	899	and operations tax rate for that preceding tax year.
900	900	SECTION 20. Section 26.16, Tax Code, is amended by amending
901	901	Subsections (a) and (d) and adding Subsection (a-1) to read as
902	902	follows:
903	903	(a) The county assessor-collector for each county that
904	904	maintains an Internet website shall post on the website of the
905	905	county the following information for the most recent five tax years
906	906	[beginning with the 2012 tax year] for each taxing unit all or part
907	907	of the territory of which is located in the county:
908	908	(1) the adopted tax rate;
909	909	(2) the maintenance and operations rate;
910	910	(3) the debt rate;
911	911	(4) the no-new-revenue [effective] tax rate;
912	912	(5) the no-new-revenue [effective] maintenance and
913	913	operations rate; and
914	914	(6) the rollback tax rate.
915	915	(a-1) For purposes of Subsection (a), a reference to the
916	916	no-new-revenue tax rate or the no-new-revenue maintenance and
917	917	operations rate includes the equivalent effective tax rate or
918	918	effective maintenance and operations rate for a preceding year.
919	919	This subsection expires January 1, 2026.
920	920	(d) The county assessor-collector shall post immediately
921	921	below the table prescribed by Subsection (c) the following
922	922	statement:
923	923	"The county is providing this table of property tax rate
924	924	information as a service to the residents of the county. Each
925	925	individual taxing unit is responsible for calculating the property
926	926	tax rates listed in this table pertaining to that taxing unit and
927	927	providing that information to the county.
928	928	"The adopted tax rate is the tax rate adopted by the governing
929	929	body of a taxing unit.
930	930	"The maintenance and operations rate is the component of the
931	931	adopted tax rate of a taxing unit that will impose the amount of
932	932	taxes needed to fund maintenance and operation expenditures of the
933	933	taxing unit for the following year.
934	934	"The debt rate is the component of the adopted tax rate of a
935	935	taxing unit that will impose the amount of taxes needed to fund the
936	936	taxing unit's debt service for the following year.
937	937	"The no-new-revenue [effective] tax rate is the tax rate that
938	938	would generate the same amount of revenue in the current tax year as
939	939	was generated by a taxing unit's adopted tax rate in the preceding
940	940	tax year from property that is taxable in both the current tax year
941	941	and the preceding tax year.
942	942	"The no-new-revenue [effective] maintenance and operations
943	943	rate is the tax rate that would generate the same amount of revenue
944	944	for maintenance and operations in the current tax year as was
945	945	generated by a taxing unit's maintenance and operations rate in the
946	946	preceding tax year from property that is taxable in both the current
947	947	tax year and the preceding tax year.
948	948	"The rollback tax rate is the highest tax rate a taxing unit
949	949	may adopt before requiring voter approval at an election. In the
950	950	case of a taxing unit other than a school district, the voters by
951	951	petition may require that a rollback election be held if the taxing
952	952	unit adopts a tax rate in excess of the taxing unit's rollback tax
953	953	rate. In the case of a school district, an election will
954	954	automatically be held if the district wishes to adopt a tax rate in
955	955	excess of the district's rollback tax rate."
956	956	SECTION 21. Chapter 26, Tax Code, is amended by adding
957	957	Sections 26.17 and 26.18 to read as follows:
958	958	Sec. 26.17. DATABASE OF PROPERTY-TAX-RELATED INFORMATION.
959	959	(a) The chief appraiser of each appraisal district shall create and
960	960	maintain a property tax database that:
961	961	(1) is identified by the name of the county in which
962	962	the appraisal district is established instead of the name of the
963	963	appraisal district;
964	964	(2) contains information that is provided by
965	965	designated officers or employees of the taxing units that are
966	966	located in the appraisal district in the manner required by the
967	967	comptroller;
968	968	(3) is continuously updated as preliminary and revised
969	969	data become available to and are provided by the designated
970	970	officers or employees of taxing units;
971	971	(4) is accessible to the public; and
972	972	(5) is searchable by property address and owner,
973	973	except to the extent that access to the information in the database
974	974	is restricted by Section 25.025 or 25.026.
975	975	(b) The database must include, with respect to each property
976	976	listed on the appraisal roll for the appraisal district:
977	977	(1) the property's identification number;
978	978	(2) the property's market value;
979	979	(3) the property's taxable value;
980	980	(4) the name of each taxing unit in which the property
981	981	is located;
982	982	(5) for each taxing unit other than a school district
983	983	in which the property is located:
984	984	(A) the no-new-revenue tax rate; and
985	985	(B) the rollback tax rate;
986	986	(6) for each school district in which the property is
987	987	located:
988	988	(A) the tax rate that would maintain the same
989	989	amount of state and local revenue per weighted student that the
990	990	district received in the school year beginning in the preceding tax
991	991	year; and
992	992	(B) the rollback tax rate;
993	993	(7) the tax rate proposed by the governing body of each
994	994	taxing unit in which the property is located;
995	995	(8) for each taxing unit other than a school district
996	996	in which the property is located, the taxes that would be imposed on
997	997	the property if the taxing unit adopted a tax rate equal to:
998	998	(A) the no-new-revenue tax rate; and
999	999	(B) the proposed tax rate;
1000	1000	(9) for each school district in which the property is
1001	1001	located, the taxes that would be imposed on the property if the
1002	1002	district adopted a tax rate equal to:
1003	1003	(A) the tax rate that would maintain the same
1004	1004	amount of state and local revenue per weighted student that the
1005	1005	district received in the school year beginning in the preceding tax
1006	1006	year; and
1007	1007	(B) the proposed tax rate;
1008	1008	(10) for each taxing unit other than a school district
1009	1009	in which the property is located, the difference between the amount
1010	1010	calculated under Subdivision (8)(A) and the amount calculated under
1011	1011	Subdivision (8)(B);
1012	1012	(11) for each school district in which the property is
1013	1013	located, the difference between the amount calculated under
1014	1014	Subdivision (9)(A) and the amount calculated under Subdivision
1015	1015	(9)(B);
1016	1016	(12) the date and location of each public hearing, if
1017	1017	applicable, on the proposed tax rate to be held by the governing
1018	1018	body of each taxing unit in which the property is located;
1019	1019	(13) the date and location of the public meeting at
1020	1020	which the tax rate will be adopted to be held by the governing body
1021	1021	of each taxing unit in which the property is located; and
1022	1022	(14) for each taxing unit in which the property is
1023	1023	located, an e-mail address at which the taxing unit is capable of
1024	1024	receiving written comments regarding the proposed tax rate of the
1025	1025	taxing unit.
1026	1026	(c) The database must provide a link to the Internet website
1027	1027	used by each taxing unit in which the property is located to post
1028	1028	the information described by Section 26.18.
1029	1029	(d) The officer or employee designated by the governing body
1030	1030	of each taxing unit in which the property is located to calculate
1031	1031	the no-new-revenue tax rate and the rollback tax rate for the taxing
1032	1032	unit must electronically incorporate into the database:
1033	1033	(1) the information described by Subsections (b)(5),
1034	1034	(6), (7), (12), and (13), as applicable, as the information becomes
1035	1035	available; and
1036	1036	(2) the tax rate calculation forms prepared under
1037	1037	Section 26.04(d-1) at the same time the designated officer or
1038	1038	employee submits the tax rates to the governing body of the taxing
1039	1039	unit under Section 26.04(e).
1040	1040	(e) The chief appraiser shall make the information
1041	1041	described by Subsection (d)(1) and the tax rate calculation forms
1042	1042	described by Subsection (d)(2) available to the public not later
1043	1043	than the third business day after the date the information and forms
1044	1044	are incorporated into the database.
1045	1045	Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY
1046	1046	TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet
1047	1047	website or have access to a generally accessible Internet website
1048	1048	that may be used for the purposes of this section. Each taxing unit
1049	1049	shall post or cause to be posted on the Internet website the
1050	1050	following information in a format prescribed by the comptroller:
1051	1051	(1) the name of each member of the governing body of
1052	1052	the taxing unit;
1053	1053	(2) the mailing address, e-mail address, and telephone
1054	1054	number of the taxing unit;
1055	1055	(3) the official contact information for each member
1056	1056	of the governing body of the taxing unit, if that information is
1057	1057	different from the information described by Subdivision (2);
1058	1058	(4) the taxing unit's budget for the preceding two
1059	1059	years;
1060	1060	(5) the taxing unit's proposed or adopted budget for
1061	1061	the current year;
1062	1062	(6) the change in the amount of the taxing unit's
1063	1063	budget from the preceding year to the current year, by dollar amount
1064	1064	and percentage;
1065	1065	(7) in the case of a taxing unit other than a school
1066	1066	district, the amount of property tax revenue budgeted for
1067	1067	maintenance and operations for:
1068	1068	(A) the preceding two years; and
1069	1069	(B) the current year;
1070	1070	(8) in the case of a taxing unit other than a school
1071	1071	district, the amount of property tax revenue budgeted for debt
1072	1072	service for:
1073	1073	(A) the preceding two years; and
1074	1074	(B) the current year;
1075	1075	(9) the tax rate for maintenance and operations
1076	1076	adopted by the taxing unit for the preceding two years;
1077	1077	(10) in the case of a taxing unit other than a school
1078	1078	district, the tax rate for debt service adopted by the taxing unit
1079	1079	for the preceding two years;
1080	1080	(11) in the case of a school district, the interest and
1081	1081	sinking fund tax rate adopted by the district for the preceding two
1082	1082	years;
1083	1083	(12) the tax rate for maintenance and operations
1084	1084	proposed by the taxing unit for the current year;
1085	1085	(13) in the case of a taxing unit other than a school
1086	1086	district, the tax rate for debt service proposed by the taxing unit
1087	1087	for the current year;
1088	1088	(14) in the case of a school district, the interest and
1089	1089	sinking fund tax rate proposed by the district for the current year;
1090	1090	and
1091	1091	(15) the most recent financial audit of the taxing
1092	1092	unit.
1093	1093	SECTION 22. Section 45.105(e), Education Code, is amended
1094	1094	to read as follows:
1095	1095	(e) The governing body of an independent school district
1096	1096	that governs a junior college district under Subchapter B, Chapter
1097	1097	130, in a county with a population of more than two million may
1098	1098	dedicate a specific percentage of the local tax levy to the use of
1099	1099	the junior college district for facilities and equipment or for the
1100	1100	maintenance and operating expenses of the junior college district.
1101	1101	To be effective, the dedication must be made by the governing body
1102	1102	on or before the date on which the governing body adopts its tax
1103	1103	rate for a year. The amount of local tax funds derived from the
1104	1104	percentage of the local tax levy dedicated to a junior college
1105	1105	district from a tax levy may not exceed the amount that would be
1106	1106	levied by five percent of the no-new-revenue [effective] tax rate
1107	1107	for the tax year calculated as provided by Section 26.04, Tax Code,
1108	1108	on all property taxable by the school district. All real property
1109	1109	purchased with these funds is the property of the school district,
1110	1110	but is subject to the exclusive control of the governing body of the
1111	1111	junior college district for as long as the junior college district
1112	1112	uses the property for educational purposes.
1113	1113	SECTION 23. Section 130.016(b), Education Code, is amended
1114	1114	to read as follows:
1115	1115	(b) If the board of trustees of an independent school
1116	1116	district that divests itself of the management, control, and
1117	1117	operation of a junior college district under this section or under
1118	1118	Section 130.017 [of this code] was authorized by [Subsection (e)
1119	1119	of] Section 45.105(e) or under former Section 20.48(e) [20.48 of
1120	1120	this code] to dedicate a portion of its tax levy to the junior
1121	1121	college district before the divestment, the junior college district
1122	1122	may levy an ad valorem tax from and after the divestment. In the
1123	1123	first two years in which the junior college district levies an ad
1124	1124	valorem tax, the tax rate adopted by the governing body may not
1125	1125	exceed the rate that, if applied to the total taxable value
1126	1126	submitted to the governing body under Section 26.04, Tax Code,
1127	1127	would impose an amount equal to the amount of taxes of the school
1128	1128	district dedicated to the junior college under [Subsection (e) of]
1129	1129	Section 45.105(e) or former Section 20.48(e) [20.48 of this code]
1130	1130	in the last dedication before the divestment. In subsequent years,
1131	1131	the tax rate of the junior college district is subject to Section
1132	1132	26.07, Tax Code.
1133	1133	SECTION 24. Section 403.302(o), Government Code, is amended
1134	1134	to read as follows:
1135	1135	(o) The comptroller shall adopt rules governing the conduct
1136	1136	of the study after consultation with the comptroller's property tax
1137	1137	administration advisory board [Comptroller's Property Value Study
1138	1138	Advisory Committee].
1139	1139	SECTION 25. Section 102.007(d), Local Government Code, is
1140	1140	amended to read as follows:
1141	1141	(d) An adopted budget must contain a cover page that
1142	1142	includes:
1143	1143	(1) one of the following statements in 18-point or
1144	1144	larger type that accurately describes the adopted budget:
1145	1145	(A) "This budget will raise more revenue from
1146	1146	property taxes than last year's budget by an amount of (insert total
1147	1147	dollar amount of increase), which is a (insert percentage increase)
1148	1148	percent increase from last year's budget. The property tax revenue
1149	1149	to be raised from new property added to the tax roll this year is
1150	1150	(insert amount computed by multiplying the proposed tax rate by the
1151	1151	value of new property added to the roll).";
1152	1152	(B) "This budget will raise less revenue from
1153	1153	property taxes than last year's budget by an amount of (insert total
1154	1154	dollar amount of decrease), which is a (insert percentage decrease)
1155	1155	percent decrease from last year's budget. The property tax revenue
1156	1156	to be raised from new property added to the tax roll this year is
1157	1157	(insert amount computed by multiplying the proposed tax rate by the
1158	1158	value of new property added to the roll)."; or
1159	1159	(C) "This budget will raise the same amount of
1160	1160	revenue from property taxes as last year's budget. The property
1161	1161	tax revenue to be raised from new property added to the tax roll
1162	1162	this year is (insert amount computed by multiplying the proposed
1163	1163	tax rate by the value of new property added to the roll).";
1164	1164	(2) the record vote of each member of the governing
1165	1165	body by name voting on the adoption of the budget;
1166	1166	(3) the municipal property tax rates for the preceding
1167	1167	fiscal year, and each municipal property tax rate that has been
1168	1168	adopted or calculated for the current fiscal year, including:
1169	1169	(A) the property tax rate;
1170	1170	(B) the no-new-revenue [effective] tax rate;
1171	1171	(C) the no-new-revenue [effective] maintenance
1172	1172	and operations tax rate;
1173	1173	(D) the rollback tax rate; and
1174	1174	(E) the debt rate; and
1175	1175	(4) the total amount of municipal debt obligations.
1176	1176	SECTION 26. Section 111.008(d), Local Government Code, is
1177	1177	amended to read as follows:
1178	1178	(d) An adopted budget must contain a cover page that
1179	1179	includes:
1180	1180	(1) one of the following statements in 18-point or
1181	1181	larger type that accurately describes the adopted budget:
1182	1182	(A) "This budget will raise more revenue from
1183	1183	property taxes than last year's budget by an amount of (insert total
1184	1184	dollar amount of increase), which is a (insert percentage increase)
1185	1185	percent increase from last year's budget. The property tax revenue
1186	1186	to be raised from new property added to the tax roll this year is
1187	1187	(insert amount computed by multiplying the proposed tax rate by the
1188	1188	value of new property added to the roll).";
1189	1189	(B) "This budget will raise less revenue from
1190	1190	property taxes than last year's budget by an amount of (insert total
1191	1191	dollar amount of decrease), which is a (insert percentage decrease)
1192	1192	percent decrease from last year's budget. The property tax revenue
1193	1193	to be raised from new property added to the tax roll this year is
1194	1194	(insert amount computed by multiplying the proposed tax rate by the
1195	1195	value of new property added to the roll)."; or
1196	1196	(C) "This budget will raise the same amount of
1197	1197	revenue from property taxes as last year's budget. The property
1198	1198	tax revenue to be raised from new property added to the tax roll
1199	1199	this year is (insert amount computed by multiplying the proposed
1200	1200	tax rate by the value of new property added to the roll).";
1201	1201	(2) the record vote of each member of the
1202	1202	commissioners court by name voting on the adoption of the budget;
1203	1203	(3) the county property tax rates for the preceding
1204	1204	fiscal year, and each county property tax rate that has been adopted
1205	1205	or calculated for the current fiscal year, including:
1206	1206	(A) the property tax rate;
1207	1207	(B) the no-new-revenue [effective] tax rate;
1208	1208	(C) the no-new-revenue [effective] maintenance
1209	1209	and operations tax rate;
1210	1210	(D) the rollback tax rate; and
1211	1211	(E) the debt rate; and
1212	1212	(4) the total amount of county debt obligations.
1213	1213	SECTION 27. Section 111.039(d), Local Government Code, is
1214	1214	amended to read as follows:
1215	1215	(d) An adopted budget must contain a cover page that
1216	1216	includes:
1217	1217	(1) one of the following statements in 18-point or
1218	1218	larger type that accurately describes the adopted budget:
1219	1219	(A) "This budget will raise more revenue from
1220	1220	property taxes than last year's budget by an amount of (insert total
1221	1221	dollar amount of increase), which is a (insert percentage increase)
1222	1222	percent increase from last year's budget. The property tax revenue
1223	1223	to be raised from new property added to the tax roll this year is
1224	1224	(insert amount computed by multiplying the proposed tax rate by the
1225	1225	value of new property added to the roll).";
1226	1226	(B) "This budget will raise less revenue from
1227	1227	property taxes than last year's budget by an amount of (insert total
1228	1228	dollar amount of decrease), which is a (insert percentage decrease)
1229	1229	percent decrease from last year's budget. The property tax revenue
1230	1230	to be raised from new property added to the tax roll this year is
1231	1231	(insert amount computed by multiplying the proposed tax rate by the
1232	1232	value of new property added to the roll)."; or
1233	1233	(C) "This budget will raise the same amount of
1234	1234	revenue from property taxes as last year's budget. The property
1235	1235	tax revenue to be raised from new property added to the tax roll
1236	1236	this year is (insert amount computed by multiplying the proposed
1237	1237	tax rate by the value of new property added to the roll).";
1238	1238	(2) the record vote of each member of the
1239	1239	commissioners court by name voting on the adoption of the budget;
1240	1240	(3) the county property tax rates for the preceding
1241	1241	fiscal year, and each county property tax rate that has been adopted
1242	1242	or calculated for the current fiscal year, including:
1243	1243	(A) the property tax rate;
1244	1244	(B) the no-new-revenue [effective] tax rate;
1245	1245	(C) the no-new-revenue [effective] maintenance
1246	1246	and operations tax rate;
1247	1247	(D) the rollback tax rate; and
1248	1248	(E) the debt rate; and
1249	1249	(4) the total amount of county debt obligations.
1250	1250	SECTION 28. Section 111.068(c), Local Government Code, is
1251	1251	amended to read as follows:
1252	1252	(c) An adopted budget must contain a cover page that
1253	1253	includes:
1254	1254	(1) one of the following statements in 18-point or
1255	1255	larger type that accurately describes the adopted budget:
1256	1256	(A) "This budget will raise more revenue from
1257	1257	property taxes than last year's budget by an amount of (insert total
1258	1258	dollar amount of increase), which is a (insert percentage increase)
1259	1259	percent increase from last year's budget. The property tax revenue
1260	1260	to be raised from new property added to the tax roll this year is
1261	1261	(insert amount computed by multiplying the proposed tax rate by the
1262	1262	value of new property added to the roll).";
1263	1263	(B) "This budget will raise less revenue from
1264	1264	property taxes than last year's budget by an amount of (insert total
1265	1265	dollar amount of decrease), which is a (insert percentage decrease)
1266	1266	percent decrease from last year's budget. The property tax revenue
1267	1267	to be raised from new property added to the tax roll this year is
1268	1268	(insert amount computed by multiplying the proposed tax rate by the
1269	1269	value of new property added to the roll)."; or
1270	1270	(C) "This budget will raise the same amount of
1271	1271	revenue from property taxes as last year's budget. The property
1272	1272	tax revenue to be raised from new property added to the tax roll
1273	1273	this year is (insert amount computed by multiplying the proposed
1274	1274	tax rate by the value of new property added to the roll).";
1275	1275	(2) the record vote of each member of the
1276	1276	commissioners court by name voting on the adoption of the budget;
1277	1277	(3) the county property tax rates for the preceding
1278	1278	fiscal year, and each county property tax rate that has been adopted
1279	1279	or calculated for the current fiscal year, including:
1280	1280	(A) the property tax rate;
1281	1281	(B) the no-new-revenue [effective] tax rate;
1282	1282	(C) the no-new-revenue [effective] maintenance
1283	1283	and operations tax rate;
1284	1284	(D) the rollback tax rate; and
1285	1285	(E) the debt rate; and
1286	1286	(4) the total amount of county debt obligations.
1287	1287	SECTION 29. Sections 140.010(a), (d), (e), and (f), Local
1288	1288	Government Code, are amended to read as follows:
1289	1289	(a) In this section, "no-new-revenue [effective] tax rate"
1290	1290	and "rollback tax rate" mean the no-new-revenue [effective] tax
1291	1291	rate and rollback tax rate of a county or municipality, as
1292	1292	applicable, as calculated under Chapter 26, Tax Code.
1293	1293	(d) A county or municipality that proposes a property tax
1294	1294	rate that does not exceed the lower of the no-new-revenue
1295	1295	[effective] tax rate or the rollback tax rate shall provide the
1296	1296	following notice:
1297	1297	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
1298	1298	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
1299	1299	"A tax rate of $______ per $100 valuation has been proposed by the
1300	1300	governing body of (insert name of county or municipality).
1301	1301	PROPOSED TAX RATE $______ per $100
1302	1302	PRECEDING YEAR'S TAX RATE $______ per $100
1303	1303	NO-NEW-REVENUE [EFFECTIVE] TAX RATE $______ per $100
1304	1304	"The no-new-revenue [effective] tax rate is the total tax rate
1305	1305	needed to raise the same amount of property tax revenue for (insert
1306	1306	name of county or municipality) from the same properties in both the
1307	1307	(insert preceding tax year) tax year and the (insert current tax
1308	1308	year) tax year.
1309	1309	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
1310	1310	FOLLOWS:
1311	1311	property tax amount = (rate) x (taxable value of your property) /
1312	1312	100
1313	1313	"For assistance or detailed information about tax calculations,
1314	1314	please contact:
1315	1315	(insert name of county or municipal tax assessor-collector)
1316	1316	(insert name of county or municipality) tax
1317	1317	assessor-collector
1318	1318	(insert address)
1319	1319	(insert telephone number)
1320	1320	(insert e-mail address)
1321	1321	(insert Internet website address, if applicable)"
1322	1322	(e) A county or municipality that proposes a property tax
1323	1323	rate that exceeds the lower of the no-new-revenue [effective] tax
1324	1324	rate or the rollback tax rate shall provide the following notice:
1325	1325	"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX
1326	1326	RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)
1327	1327	"A tax rate of $_____ per $100 valuation has been proposed for
1328	1328	adoption by the governing body of (insert name of county or
1329	1329	municipality). This rate exceeds the lower of the no-new-revenue
1330	1330	[effective] or rollback tax rate, and state law requires that two
1331	1331	public hearings be held by the governing body before adopting the
1332	1332	proposed tax rate. The governing body of (insert name of county or
1333	1333	municipality) proposes to use revenue attributable to the tax rate
1334	1334	increase for the purpose of (description of purpose of increase).
1335	1335	PROPOSED TAX RATE$______ per $100
1336	1336	PRECEDING YEAR'S TAX RATE$______ per $100
1337	1337	NO-NEW-REVENUE [EFFECTIVE] TAX RATE$______ per $100
1338	1338	ROLLBACK TAX RATE$______ per $100
1339	1339	"The no-new-revenue [effective] tax rate is the total tax rate
1340	1340	needed to raise the same amount of property tax revenue for (insert
1341	1341	name of county or municipality) from the same properties in both the
1342	1342	(insert preceding tax year) tax year and the (insert current tax
1343	1343	year) tax year.
1344	1344	"The rollback tax rate is the highest tax rate that (insert name of
1345	1345	county or municipality) may adopt before the voters are entitled to
1346	1346	petition for an election to limit the rate that may be approved to
1347	1347	the rollback tax rate.
1348	1348	"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
1349	1349	FOLLOWS:
1350	1350	property tax amount = (rate) x (taxable value of your property) /
1351	1351	100
1352	1352	"For assistance or detailed information about tax calculations,
1353	1353	please contact:
1354	1354	(insert name of county or municipal tax assessor-collector)
1355	1355	(insert name of county or municipality) tax
1356	1356	assessor-collector
1357	1357	(insert address)
1358	1358	(insert telephone number)
1359	1359	(insert e-mail address)
1360	1360	(insert Internet website address, if applicable)
1361	1361	"You are urged to attend and express your views at the following
1362	1362	public hearings on the proposed tax rate:
1363	1363	First Hearing: (insert date and time) at (insert location of
1364	1364	meeting).
1365	1365	Second Hearing: (insert date and time) at (insert location
1366	1366	of meeting)."
1367	1367	(f) A county or municipality shall[:
1368	1368	[(1)] provide the notice required by Subsection (d) or
1369	1369	(e), as applicable, not later than the later of September 1 or the
1370	1370	30th day after the first date that the taxing unit has received each
1371	1371	applicable certified appraisal roll by:
1372	1372	(1) [(A)] publishing the notice in a newspaper having
1373	1373	general circulation in:
1374	1374	(A) [(i)] the county, in the case of notice
1375	1375	published by a county; or
1376	1376	(B) [(ii)] the county in which the municipality
1377	1377	is located or primarily located, in the case of notice published by
1378	1378	a municipality; [or]
1379	1379	(2) [(B)] mailing the notice to each property owner
1380	1380	in:
1381	1381	(A) [(i)] the county, in the case of notice
1382	1382	provided by a county; or
1383	1383	(B) [(ii)] the municipality, in the case of
1384	1384	notice provided by a municipality; or [and]
1385	1385	(3) posting [(2) post] the notice prominently on the
1386	1386	home page of the Internet website of the county or municipality, if
1387	1387	applicable, beginning not later than the later of September 1 or the
1388	1388	30th day after the first date that the taxing unit has received each
1389	1389	applicable certified appraisal roll and continuing until the county
1390	1390	or municipality adopts a tax rate.
1391	1391	SECTION 30. Sections 403.302(m-1) and (n), Government Code,
1392	1392	are repealed.
1393	1393	SECTION 31. The comptroller shall comply with Sections
1394	1394	5.07(f), (g), (h), and (i), Tax Code, as added by this Act, as soon
1395	1395	as practicable after January 1, 2020, but not later than April 30,
1396	1396	2020.
1397	1397	SECTION 32. A person is entitled to an injunction under
1398	1398	Section 26.04(g), Tax Code, as amended by this Act, for failure to
1399	1399	comply with the requirements of Section 26.17(c) or 26.18, Tax
1400	1400	Code, as added by this Act, beginning with the 2021 tax year.
1401	1401	SECTION 33. Each appraisal district and taxing unit shall
1402	1402	comply with Sections 26.17(c) and 26.18, Tax Code, as added by this
1403	1403	Act, beginning with the 2021 tax year.
1404	1404	SECTION 34. (a) Except as otherwise provided by this Act,
1405	1405	this Act takes effect January 1, 2020.
1406	1406	(b) The following provisions take effect January 1, 2021:
1407	1407	(1) Sections 25.19(b) and (i), Tax Code, as amended by
1408	1408	this Act; and
1409	1409	(2) Section 26.18, Tax Code, as added by this Act.