Texas 2019 - 86th Regular

Texas House Bill HR2184 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.R. No. 2184
	1	+	86R37153 CJC/TJB-D
	2	+	By: Burrows H.R. No. 2184
2	3
3	4
4	5		R E S O L U T I O N
5	6		BE IT RESOLVED by the House of Representatives of the State of
6	7		Texas, 86th Legislature, Regular Session, 2019, That House Rule 13,
7	8		Section 9(a), be suspended in part as provided by House Rule 13,
8	9		Section 9(f), to enable the conference committee appointed to
9	10		resolve the differences on Senate Bill 2 (ad valorem taxation;
10	11		authorizing fees) to consider and take action on the following
11	12		matters:
12	13		(1) House Rule 13, Section 9(a)(4), is suspended to permit
13	14		the committee to add text on a matter not included in either the
14	15		house or senate version of the bill by adding the following new
15	16		SECTION to the bill:
16	17		SECTION 2. Chapter 1, Tax Code, is amended by adding Section
17	18		1.045 to read as follows:
18	19		Sec. 1.045. REFERENCE TO CERTAIN TERMS IN LAW. Unless the
19	20		context indicates otherwise:
20	21		(1) a reference in law to a taxing unit's effective
21	22		maintenance and operations rate is a reference to the taxing unit's
22	23		no-new-revenue maintenance and operations rate, as defined by
23	24		Chapter 26;
24	25		(2) a reference in law to a taxing unit's effective tax
25	26		rate is a reference to the taxing unit's no-new-revenue tax rate, as
26	27		defined by Chapter 26; and
27	28		(3) a reference in law to a taxing unit's rollback tax
28	29		rate is a reference to the taxing unit's voter-approval tax rate, as
29	30		defined by Chapter 26.
30	31		Explanation: The addition is necessary to ensure that
31	32		references in other law to terms in Title 1 of the Tax Code that are
32	33		changed in the bill are construed in accordance with the way those
33	34		terms are used in the bill.
34	35		(2) House Rule 13, Section 9(a)(1), is suspended to permit
35	36		the committee to amend text not in disagreement in proposed SECTION
36	37		36 of the bill, in added Section 26.04(c-1)(2), Tax Code, to read as
37	38		follows:
38	39		(2) the third tax year after the tax year in which the
39	40		disaster occurred.
40	41		Explanation: The change is necessary to limit the period of
41	42		time during which certain taxing units may calculate the
42	43		voter-approval tax rate of the taxing unit at a higher rate
43	44		following certain disasters.
44	45		(3) House Rule 13, Section 9(a)(1), is suspended to permit
45	46		the committee to amend text not in disagreement in proposed SECTION
46	47		36 of the bill, in amended Section 26.04(e), Tax Code, to read as
47	48		follows:
48	49		(e) By August 7 or as soon thereafter as practicable, the
49	50		designated officer or employee shall submit the rates to the
50	51		governing body. The designated officer or employee [He] shall post
51	52		prominently on the home page of the taxing unit's Internet website
52	53		[deliver by mail to each property owner in the unit or publish in a
53	54		newspaper] in the form prescribed by the comptroller:
54	55		(1) the no-new-revenue [effective] tax rate, the
55	56		voter-approval [rollback] tax rate, and an explanation of how they
56	57		were calculated;
57	58		(2) the estimated amount of interest and sinking fund
58	59		balances and the estimated amount of maintenance and operation or
59	60		general fund balances remaining at the end of the current fiscal
60	61		year that are not encumbered with or by corresponding existing debt
61	62		obligation; and
62	63		(3) a schedule of the taxing unit's debt obligations
63	64		showing:
64	65		(A) the amount of principal and interest that
65	66		will be paid to service the taxing unit's debts in the next year
66	67		from property tax revenue, including payments of lawfully incurred
67	68		contractual obligations providing security for the payment of the
68	69		principal of and interest on bonds and other evidences of
69	70		indebtedness issued on behalf of the taxing unit by another
70	71		political subdivision and, if the taxing unit is created under
71	72		Section 52, Article III, or Section 59, Article XVI, Texas
72	73		Constitution, payments on debts that the taxing unit anticipates to
73	74		incur in the next calendar year;
74	75		(B) the amount by which taxes imposed for debt
75	76		are to be increased because of the taxing unit's anticipated
76	77		collection rate; and
77	78		(C) the total of the amounts listed in Paragraphs
78	79		(A)-(B), less any amount collected in excess of the previous year's
79	80		anticipated collections certified as provided in Subsection (b)[;
80	81		[(4) the amount of additional sales and use tax
81	82		revenue anticipated in calculations under Section 26.041;
82	83		[(5) a statement that the adoption of a tax rate equal
83	84		to the effective tax rate would result in an increase or decrease,
84	85		as applicable, in the amount of taxes imposed by the unit as
85	86		compared to last year's levy, and the amount of the increase or
86	87		decrease;
87	88		[(6) in the year that a taxing unit calculates an
88	89		adjustment under Subsection (i) or (j), a schedule that includes
89	90		the following elements:
90	91		[(A) the name of the unit discontinuing the
91	92		department, function, or activity;
92	93		[(B) the amount of property tax revenue spent by
93	94		the unit listed under Paragraph (A) to operate the discontinued
94	95		department, function, or activity in the 12 months preceding the
95	96		month in which the calculations required by this chapter are made;
96	97		and
97	98		[(C) the name of the unit that operates a
98	99		distinct department, function, or activity in all or a majority of
99	100		the territory of a taxing unit that has discontinued operating the
100	101		distinct department, function, or activity; and
101	102		[(7) in the year following the year in which a taxing
102	103		unit raised its rollback rate as required by Subsection (j), a
103	104		schedule that includes the following elements:
104	105		[(A) the amount of property tax revenue spent by
105	106		the unit to operate the department, function, or activity for which
106	107		the taxing unit raised the rollback rate as required by Subsection
107	108		(j) for the 12 months preceding the month in which the calculations
108	109		required by this chapter are made; and
109	110		[(B) the amount published by the unit in the
110	111		preceding tax year under Subdivision (6)(B)].
111	112		Explanation: The change is necessary to remove the
112	113		requirement that the designated officer or employee of a taxing
113	114		unit publish certain tax information in a newspaper.
114	115		(4) House Rule 13, Section 9(a)(1), is suspended to permit
115	116		the committee to amend text not in disagreement in proposed SECTION
116	117		37 of the bill, in added Section 26.041(c-1)(2), Tax Code, to read
117	118		as follows:
118	119		(2) the third tax year after the tax year in which the
119	120		disaster occurred.
120	121		Explanation: The change is necessary to limit the period of
121	122		time during which certain taxing units may calculate the
122	123		voter-approval tax rate of the taxing unit at a higher rate
123	124		following certain disasters.
124	125		(5) House Rule 13, Section 9(a)(4), is suspended to permit
125	126		the committee to add text on a matter not included in either the
126	127		house or senate version of the bill in proposed SECTION 43 of the
127	128		bill by adding the following new Section 26.0443, Tax Code, to the
128	129		bill:
129	130		Sec. 26.0443. TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY
130	131		HOSPITAL EXPENDITURES. (a) In this section:
131	132		(1) "Eligible county hospital" means a hospital that:
132	133		(A) is:
133	134		(i) owned or leased by a county and operated
134	135		in accordance with Chapter 263, Health and Safety Code; or
135	136		(ii) owned or leased jointly by a
136	137		municipality and a county and operated in accordance with Chapter
137	138		265, Health and Safety Code; and
138	139		(B) is located in an area not served by a hospital
139	140		district created under Sections 4 through 11, Article IX, Texas
140	141		Constitution.
141	142		(2) "Eligible county hospital expenditures" for a tax
142	143		year means the amount paid by a county or municipality in the period
143	144		beginning on July 1 of the tax year preceding the tax year for which
144	145		the tax is adopted and ending on June 30 of the tax year for which
145	146		the tax is adopted to maintain and operate an eligible county
146	147		hospital.
147	148		(b) If a county's or municipality's eligible county hospital
148	149		expenditures exceed the amount of those expenditures for the
149	150		preceding tax year, the no-new-revenue maintenance and operations
150	151		rate for the county or municipality, as applicable, is increased by
151	152		the lesser of the rates computed according to the following
152	153		formulas:
153	154		(Current Tax Year's Eligible County Hospital
154	155		Expenditures - Preceding Tax Year's Eligible County
155	156		Hospital Expenditures) / (Current Total Value - New
156	157		Property Value)
157	158		or
158	159		(Preceding Tax Year's Eligible County Hospital
159	160		Expenditures x 0.08) / (Current Total Value - New
160	161		Property Value)
161	162		(c) The county or municipality shall include a notice of the
162	163		increase in the no-new-revenue maintenance and operations rate
163	164		provided by this section, including a description and amount of
164	165		eligible county hospital expenditures, in the information
165	166		published under Section 26.04(e) and, as applicable, in the notice
166	167		prescribed by Section 26.06 or 26.061.
167	168		Explanation: The addition is necessary to add a provision to
168	169		Title 1 of the Tax Code to provide for a tax rate adjustment for
169	170		eligible county hospital expenditures.
170	171		(6) House Rule 13, Section 9(a)(1), is suspended to permit
171	172		the committee to amend text not in disagreement in proposed SECTION
172	173		48 of the bill, in amended Section 26.06(a), Tax Code, to read as
173	174		follows:
174	175		(a) A public hearing required by Section 26.05 may not be
175	176		held before the fifth [seventh] day after the date the notice of the
176	177		public hearing is given. The [second hearing may not be held
177	178		earlier than the third day after the date of the first hearing.
178	179		Each] hearing must be on a weekday that is not a public holiday. The
179	180		[Each] hearing must be held inside the boundaries of the unit in a
180	181		publicly owned building or, if a suitable publicly owned building
181	182		is not available, in a suitable building to which the public
182	183		normally has access. At the hearing [hearings], the governing body
183	184		must afford adequate opportunity for proponents and opponents of
184	185		the tax increase to present their views.
185	186		Explanation: The change is necessary to prohibit holding a
186	187		public hearing on certain proposed tax rates before the fifth day
187	188		after the date the notice of hearing is given.
188	189		(7) House Rule 13, Section 9(a)(1), is suspended to permit
189	190		the committee to amend text not in disagreement in proposed SECTION
190	191		48 of the bill, in added Sections 26.06(b-1) and (b-3), Tax Code, in
191	192		the language of the statement prescribed by those subsections that
192	193		describes the effect of the rejection by the voters of the proposed
193	194		tax rate, to read as follows:
194	195		If a majority of the voters reject the proposed tax rate, the tax
195	196		rate of the (name of taxing unit) will be the voter-approval tax
196	197		rate.
197	198		Explanation: The change is necessary to provide notice of
198	199		what tax rate applies to a taxing unit in a tax year if the voters
199	200		reject a proposed tax rate that exceeds the voter-approval tax
200	201		rate.
201	202		(8) House Rule 13, Section 9(a)(3), is suspended to permit
202	203		the committee to add text on a matter not in disagreement in SECTION
203	204		48 of the bill, in added Sections 26.06(b-1), (b-2), and (b-3), Tax
204	205		Code, to read as follows:
205	206		"The 86th Texas Legislature modified the manner in which the
206	207		voter-approval tax rate is calculated to limit the rate of growth of
207	208		property taxes in the state."
208	209		Explanation: The addition is necessary to require that the
209	210		notice of a public hearing on certain proposed tax rates include a
210	211		statement that the 86th Texas Legislature modified the manner in
211	212		which the voter-approval tax rate is calculated.
212	213		(9) House Rule 13, Section 9(a)(1), is suspended to permit
213	214		the committee to amend text not in disagreement in proposed SECTION
214	215		48 of the bill, in amended Sections 26.06(d) and (e), Tax Code, to
215	216		read as follows:
216	217		(d) The governing body may vote on the proposed tax rate at
217	218		the public hearing. If the governing body does not vote on the
218	219		proposed tax rate at the public hearing, [At the public hearings]
219	220		the governing body shall announce at the public hearing the date,
220	221		time, and place of the meeting at which it will vote on the proposed
221	222		tax rate. [After each hearing the governing body shall give notice
222	223		of the meeting at which it will vote on the proposed tax rate and the
223	224		notice shall be in the same form as prescribed by Subsections (b)
224	225		and (c), except that it must state the following:
225	226		["NOTICE OF TAX REVENUE INCREASE
226	227		["The (name of the taxing unit) conducted public hearings on
227	228		(date of first hearing) and (date of second hearing) on a proposal
228	229		to increase the total tax revenues of the (name of the taxing unit)
229	230		from properties on the tax roll in the preceding year by (percentage
230	231		by which proposed tax rate exceeds lower of rollback tax rate or
231	232		effective tax rate calculated under this chapter) percent.
232	233		["The total tax revenue proposed to be raised last year at
233	234		last year's tax rate of (insert tax rate for the preceding year) for
234	235		each $100 of taxable value was (insert total amount of taxes imposed
235	236		in the preceding year).
236	237		["The total tax revenue proposed to be raised this year at the
237	238		proposed tax rate of (insert proposed tax rate) for each $100 of
238	239		taxable value, excluding tax revenue to be raised from new property
239	240		added to the tax roll this year, is (insert amount computed by
240	241		multiplying proposed tax rate by the difference between current
241	242		total value and new property value).
242	243		["The total tax revenue proposed to be raised this year at the
243	244		proposed tax rate of (insert proposed tax rate) for each $100 of
244	245		taxable value, including tax revenue to be raised from new property
245	246		added to the tax roll this year, is (insert amount computed by
246	247		multiplying proposed tax rate by current total value).
247	248		["The (governing body of the taxing unit) is scheduled to
248	249		vote on the tax rate that will result in that tax increase at a
249	250		public meeting to be held on (date of meeting) at (location of
250	251		meeting, including mailing address) at (time of meeting).
251	252		["The (governing body of the taxing unit) proposes to use the
252	253		increase in total tax revenue for the purpose of (description of
253	254		purpose of increase)."]
254	255		(e) A [The] meeting to vote on the tax increase may not be
255	256		held [earlier than the third day or] later than the seventh [14th]
256	257		day after the date of the [second] public hearing. The meeting must
257	258		be held inside the boundaries of the taxing unit in a publicly owned
258	259		building or, if a suitable publicly owned building is not
259	260		available, in a suitable building to which the public normally has
260	261		access. [If the governing body does not adopt a tax rate that
261	262		exceeds the lower of the rollback tax rate or the effective tax rate
262	263		by the 14th day, it must give a new notice under Subsection (d)
263	264		before it may adopt a rate that exceeds the lower of the rollback
264	265		tax rate or the effective tax rate.]
265	266		Explanation: The changes are necessary to provide the manner
266	267		in which the governing body of a taxing unit must in certain
267	268		circumstances provide notice of the meeting at which the governing
268	269		body will adopt the taxing unit's proposed tax rate.
269	270		(10) House Rule 13, Section 9(a)(3), is suspended to permit
270	271		the committee to add text on a matter not in disagreement in SECTION
271	272		49 of the bill, in added Section 26.061(b), Tax Code, to read as
272	273		follows:
273	274		"The 86th Texas Legislature modified the manner in which the
274	275		voter-approval tax rate is calculated to limit the rate of growth of
275	276		property taxes in the state."
276	277		Explanation: The addition is necessary to require that the
277	278		notice of a meeting on certain proposed tax rates include a
278	279		statement that the 86th Texas Legislature modified the manner in
279	280		which the voter-approval tax rate is calculated.
280	281		(11) House Rule 13, Section 9(a)(1), is suspended to permit
281	282		the committee to amend text not in disagreement in proposed SECTION
282	283		57 of the bill, in added Section 26.16(d-2), Tax Code, to read as
283	284		follows:
284	285		(d-2) Not later than August 7, the county
285	286		assessor-collector shall post on the website the tax rate
286	287		calculation forms described by Subsection (d-1)(1) for the current
287	288		tax year.
288	289		Explanation: The change is necessary to give the county
289	290		assessor-collector of a county more time to post certain tax rate
290	291		calculation forms on the Internet.
291	292		(12) House Rule 13, Section 9(a)(3), is suspended to permit
292	293		the committee to add text on a matter not in disagreement in SECTION
293	294		57 of the bill, in added Section 26.17(a), Tax Code, to read as
294	295		follows:
295	296		(6) includes the following statement: "The 86th Texas
296	297		Legislature modified the manner in which the voter-approval tax
297	298		rate is calculated to limit the rate of growth of property taxes in
298	299		the state.".
299	300		Explanation: The addition is necessary to require the chief
300	301		appraiser of an appraisal district to include in a property tax
301	302		database a statement that the 86th Texas Legislature modified the
302	303		manner in which the voter-approval tax rate is calculated.
303	304		(13) House Rule 13, Section 9(a)(1), is suspended to permit
304	305		the committee to amend text not in disagreement in proposed SECTION
305	306		58 of the bill, in amended Section 31.12(b)(2), Tax Code, to read as
306	307		follows:
307	308		(2) if the refund is required by Section 26.07(g) or
308	309		26.075(k), on the date the results of the election to approve or
309	310		reduce the tax rate, as applicable, are certified;
310	311		Explanation: The change is necessary to change the date on
311	312		which liability for certain tax refunds arises.
312	313		(14) House Rule 13, Section 9(a)(3), is suspended to permit
313	314		the committee to add text on a matter not in disagreement in SECTION
314	315		66 of the bill, in amended Section 41.66, Tax Code, to read as
315	316		follows:
316	317		(j-2) An appraisal review board must schedule a hearing on a
317	318		protest filed by a property owner who is 65 years of age or older,
318	319		disabled, a military service member, a military veteran, or the
319	320		spouse of a military service member or military veteran before
320	321		scheduling a hearing on a protest filed by a designated agent of a
321	322		property owner.
322	323		Explanation: The addition is necessary to require an
323	324		appraisal review board to schedule a hearing on a protest filed by
324	325		certain persons before those of other persons.
325	326		(15) House Rule 13, Section 9(a)(2), is suspended to permit
326	327		the committee to omit text not in disagreement by omitting SECTION
327	328		68 of the senate engrossment of Senate Bill 2 and the corresponding
328	329		section of the bill as the bill was amended by the house, which
329	330		reads as follows:
330	331		SECTION 68. Section 45.105(e), Education Code, is amended
331	332		to read as follows:
332	333		(e) The governing body of an independent school district
333	334		that governs a junior college district under Subchapter B, Chapter
334	335		130, in a county with a population of more than two million may
335	336		dedicate a specific percentage of the local tax levy to the use of
336	337		the junior college district for facilities and equipment or for the
337	338		maintenance and operating expenses of the junior college district.
338	339		To be effective, the dedication must be made by the governing body
339	340		on or before the date on which the governing body adopts its tax
340	341		rate for a year. The amount of local tax funds derived from the
341	342		percentage of the local tax levy dedicated to a junior college
342	343		district from a tax levy may not exceed the amount that would be
343	344		levied by five percent of the no-new-revenue [effective] tax rate
344	345		for the tax year calculated as provided by Section 26.04, Tax Code,
345	346		on all property taxable by the school district. All real property
346	347		purchased with these funds is the property of the school district,
347	348		but is subject to the exclusive control of the governing body of the
348	349		junior college district for as long as the junior college district
349	350		uses the property for educational purposes.
350	351		Explanation: The omission is necessary to ensure consistency
351	352		of terminology used in the Education Code to describe certain tax
352	353		rates.
353	354		(16) House Rule 13, Section 9(a)(4), is suspended to permit
354	355		the committee to add text on a matter not included in either the
355	356		house or senate version of the bill by adding the following new
356	357		SECTIONS to the bill:
357	358		SECTION 76. Section 281.107(j), Health and Safety Code, is
358	359		amended to read as follows:
359	360		(j) The portion of the rate of ad valorem tax that is to be
360	361		levied and assessed each year by or for the district that is
361	362		allocated by the district to the payment of the principal of and the
362	363		interest on bonds and other obligations or the maintenance of
363	364		reserves therefor in accordance with this section shall be applied
364	365		as a payment on current debt in calculating the current debt rate
365	366		under the applicable voter-approval tax rate [rollback] provisions
366	367		of Chapter 26, Tax Code.
367	368		SECTION 77. The heading to Section 281.124, Health and
368	369		Safety Code, is amended to read as follows:
369	370		Sec. 281.124. ELECTION TO APPROVE TAX RATE IN EXCESS OF
370	371		VOTER-APPROVAL [ROLLBACK] TAX RATE.
371	372		Explanation: The addition is necessary to ensure consistency
372	373		of terminology used in the Health and Safety Code and Title 1 of the
373	374		Tax Code to describe certain tax rates.
374	375		(17) House Rule 13, Section 9(a)(3), is suspended to permit
375	376		the committee to add text on a matter not in disagreement in SECTION
376	377		78 of the bill, in amended Section 281.124, Health and Safety Code,
377	378		to read as follows:
378	379		(b) The board may hold an election at which the registered
379	380		voters of the district may approve a tax rate for the current tax
380	381		year that exceeds the district's voter-approval [rollback] tax rate
381	382		for the year computed under Chapter 26, Tax Code, by a specific rate
382	383		stated in dollars and cents per $100 of taxable value.
383	384		(c) An election under this section must be held at least 180
384	385		days before the date on which the district's tax rate is adopted by
385	386		the board. At the election, the ballot shall be prepared to permit
386	387		voting for or against the proposition: "Approving the ad valorem
387	388		tax rate of $ (insert total proposed tax rate) per $100 valuation in
388	389		(insert district name) for the (insert current tax year) tax year, a
389	390		rate that exceeds the district's voter-approval [rollback] tax
390	391		rate. The proposed ad valorem tax rate exceeds the ad valorem tax
391	392		rate most recently adopted by the district by $ (insert difference
392	393		between proposed and preceding year's tax rates) per $100
393	394		valuation."
394	395		Explanation: The addition is necessary to ensure consistency
395	396		of terminology used in the Health and Safety Code and Title 1 of the
396	397		Tax Code to describe certain tax rates.
397	398		(18) House Rule 13, Section 9(a)(4), is suspended to permit
398	399		the committee to add text on a matter not included in either the
399	400		house or senate version of the bill by adding the following new
400	401		SECTION to the bill:
401	402		SECTION 85. Section 49.057, Water Code, is amended by
402	403		amending Subsection (b) and adding Subsection (b-1) to read as
403	404		follows:
404	405		(b) The board shall adopt an annual budget. The board of a
405	406		developed district, as defined by Section 49.23602, shall include
406	407		as an appendix to the budget the district's:
407	408		(1) audited financial statements;
408	409		(2) bond transcripts; and
409	410		(3) engineer's reports required by Section 49.106.
410	411		(b-1) All district employees are employed at the will of the
411	412		district unless the district and employee execute a written
412	413		employment contract.
413	414		Explanation: The addition is necessary to ensure that the
414	415		board of certain special districts includes an appendix in the
415	416		district's budget that includes certain information.
416	417		(19) House Rule 13, Section 9(a)(1), is suspended to permit
417	418		the committee to amend text not in disagreement in proposed SECTION
418	419		105 of the bill, in the transition language, to read as follows:
419	420		SECTION 105. (a) An appraisal district established in a
420	421		county with a population of 200,000 or more and each taxing unit
421	422		located wholly or primarily in such an appraisal district shall
422	423		comply with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and
423	424		26.18, Tax Code, as added by this Act, beginning with the 2020 tax
424	425		year.
425	426		(b) An appraisal district established in a county with a
426	427		population of less than 200,000 and each taxing unit located wholly
427	428		or primarily in such an appraisal district shall comply with
428	429		Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax
429	430		Code, as added by this Act, beginning with the 2021 tax year.
430	431		Explanation: The change is necessary to provide for the
431	432		applicability and implementation of certain provisions of the Tax
432	433		Code added by the bill.
433	434		(20) House Rule 13, Section 9(a)(1), is suspended to permit
434	435		the committee to amend text not in disagreement in proposed SECTION
435	436		111 of the bill, in the transition language, to read as follows:
436	437		SECTION 111. Sections 41.46, 41.461, 41.47, 41.66(h), (i),
437	438		and (j), and 41.67, Tax Code, as amended by this Act, and Sections
438	439		41.66(j-1), (j-2), and (p), Tax Code, as added by this Act, apply
439	440		only to a protest for which the notice of protest was filed by a
440	441		property owner or the designated agent of the owner with the
441	442		appraisal review board established for an appraisal district on or
442	443		after January 1, 2020.
443	444		Explanation: The change is necessary to provide for the
444	445		implementation of certain provisions of the Tax Code added by the
445	446		bill.
446	447		(21) House Rule 13, Section 9(a)(4), is suspended to permit
447	448		the committee to add text on a matter not included in either the
448	449		house or senate version of the bill by adding the following new
449	450		SECTIONS to the bill:
450	451		SECTION 115. Section 42.081, Tax Code, as added by this Act,
451	452		applies only to an appeal under Chapter 42, Tax Code, that is filed
452	453		on or after January 1, 2020.
453	454		SECTION 117. Section 49.057, Water Code, as amended by this
454	455		Act, applies only to a budget adopted on or after January 1, 2020.
455	456		Explanation: The changes are necessary to provide for the
456	457		implementation of certain provisions of the Tax Code and Water Code
457	458		added by the bill.
458	459		(22) House Rule 13, Section 9(a)(2), is suspended to permit
459	460		the committee to omit text not in disagreement in SECTION 110 of the
460	461		senate engrossment of Senate Bill 2 and the corresponding section
461	462		of the bill as the bill was amended by the house by striking
462	463		references to Sections 26.04(e-2), (e-3), and (e-4) and Sections
463	464		26.05(d-1) and (d-2), Tax Code.
464	465		Explanation: The omission is necessary to implement the
465	466		changes made in SECTION 105 by the bill.
466		-	Burrows
467		-	______________________________
468		-	Speaker of the House
469		-	I certify that H.R. No. 2184 was adopted by the House on May
470		-	25, 2019, by the following vote: Yeas 115, Nays 19, 2 present, not
471		-	voting.
472		-	______________________________
473		-	Chief Clerk of the House