Texas 2019 - 86th Regular

Texas Senate Bill SR841 Compare Versions

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1	1		By: Hancock S.R. No. 841
2	2
3	3
4	4		SENATE RESOLUTION
5	5		BE IT RESOLVED by the Senate of the State of Texas, 86th
6	6		Legislature, Regular Session, 2019, That Senate Rule 12.03 be
7	7		suspended in part as provided by Senate Rule 12.08 to enable the
8	8		conference committee appointed to resolve the differences on
9	9		Senate Bill 2 (ad valorem taxation; authorizing fees) to consider
10	10		and take action on the following matters:
11	11		(1) Senate Rule 12.03(4) is suspended to permit the
12	12		committee to add text on a matter not included in either the house
13	13		or senate version of the bill by adding the following new SECTION
14	14		to the bill:
15	15		SECTION 2. Chapter 1, Tax Code, is amended by adding
16	16		Section 1.045 to read as follows:
17	17		Sec. 1.045. REFERENCE TO CERTAIN TERMS IN LAW. Unless
18	18		the context indicates otherwise:
19	19		(1) a reference in law to a taxing unit's effective
20	20		maintenance and operations rate is a reference to the taxing
21	21		unit's no-new-revenue maintenance and operations rate, as
22	22		defined by Chapter 26;
23	23		(2) a reference in law to a taxing unit's effective
24	24		tax rate is a reference to the taxing unit's no-new-revenue tax
25	25		rate, as defined by Chapter 26; and
26	26		(3) a reference in law to a taxing unit's rollback
27	27		tax rate is a reference to the taxing unit's voter-approval tax
28	28		rate, as defined by Chapter 26.
29	29		Explanation: The addition is necessary to ensure that
30	30		references in other law to terms in Title 1 of the Tax Code that
31	31		are changed in the bill are construed in accordance with the way
32	32		those terms are used in the bill.
33	33		(2) Senate Rule 12.03(1) is suspended to permit the
34	34		committee to amend text not in disagreement in proposed SECTION
35	35		36 of the bill, in added Section 26.04(c-1)(2), Tax Code, to read
36	36		as follows:
37	37		(2) the third tax year after the tax year in which
38	38		the disaster occurred.
39	39		Explanation: The change is necessary to limit the period
40	40		of time during which certain taxing units may calculate the
41	41		voter-approval tax rate of the taxing unit at a higher rate
42	42		following certain disasters.
43	43		(3) Senate Rule 12.03(1) is suspended to permit the
44	44		committee to amend text not in disagreement in proposed SECTION
45	45		36 of the bill, in amended Section 26.04(e), Tax Code, to read as
46	46		follows:
47	47		(e) By August 7 or as soon thereafter as practicable, the
48	48		designated officer or employee shall submit the rates to the
49	49		governing body. The designated officer or employee [He] shall
50	50		post prominently on the home page of the taxing unit's Internet
51	51		website [deliver by mail to each property owner in the unit or
52	52		publish in a newspaper] in the form prescribed by the
53	53		comptroller:
54	54		(1) the no-new-revenue [effective] tax rate, the
55	55		voter-approval [rollback] tax rate, and an explanation of how
56	56		they were calculated;
57	57		(2) the estimated amount of interest and sinking
58	58		fund balances and the estimated amount of maintenance and
59	59		operation or general fund balances remaining at the end of the
60	60		current fiscal year that are not encumbered with or by
61	61		corresponding existing debt obligation; and
62	62		(3) a schedule of the taxing unit's debt obligations
63	63		showing:
64	64		(A) the amount of principal and interest that
65	65		will be paid to service the taxing unit's debts in the next year
66	66		from property tax revenue, including payments of lawfully
67	67		incurred contractual obligations providing security for the
68	68		payment of the principal of and interest on bonds and other
69	69		evidences of indebtedness issued on behalf of the taxing unit by
70	70		another political subdivision and, if the taxing unit is created
71	71		under Section 52, Article III, or Section 59, Article XVI, Texas
72	72		Constitution, payments on debts that the taxing unit anticipates
73	73		to incur in the next calendar year;
74	74		(B) the amount by which taxes imposed for debt
75	75		are to be increased because of the taxing unit's anticipated
76	76		collection rate; and
77	77		(C) the total of the amounts listed in
78	78		Paragraphs (A)-(B), less any amount collected in excess of the
79	79		previous year's anticipated collections certified as provided in
80	80		Subsection (b)[;
81	81		[(4) the amount of additional sales and use tax
82	82		revenue anticipated in calculations under Section 26.041;
83	83		[(5) a statement that the adoption of a tax rate
84	84		equal to the effective tax rate would result in an increase or
85	85		decrease, as applicable, in the amount of taxes imposed by the
86	86		unit as compared to last year's levy, and the amount of the
87	87		increase or decrease;
88	88		[(6) in the year that a taxing unit calculates an
89	89		adjustment under Subsection (i) or (j), a schedule that includes
90	90		the following elements:
91	91		[(A) the name of the unit discontinuing the
92	92		department, function, or activity;
93	93		[(B) the amount of property tax revenue spent
94	94		by the unit listed under Paragraph (A) to operate the
95	95		discontinued department, function, or activity in the 12 months
96	96		preceding the month in which the calculations required by this
97	97		chapter are made; and
98	98		[(C) the name of the unit that operates a
99	99		distinct department, function, or activity in all or a majority
100	100		of the territory of a taxing unit that has discontinued operating
101	101		the distinct department, function, or activity; and
102	102		[(7) in the year following the year in which a
103	103		taxing unit raised its rollback rate as required by Subsection
104	104		(j), a schedule that includes the following elements:
105	105		[(A) the amount of property tax revenue spent
106	106		by the unit to operate the department, function, or activity for
107	107		which the taxing unit raised the rollback rate as required by
108	108		Subsection (j) for the 12 months preceding the month in which the
109	109		calculations required by this chapter are made; and
110	110		[(B) the amount published by the unit in the
111	111		preceding tax year under Subdivision (6)(B)].
112	112		Explanation: The change is necessary to remove the
113	113		requirement that the designated officer or employee of a taxing
114	114		unit publish certain tax information in a newspaper.
115	115		(4) Senate Rule 12.03(1) is suspended to permit the
116	116		committee to amend text not in disagreement in proposed SECTION
117	117		37 of the bill, in added Section 26.041(c-1)(2), Tax Code, to
118	118		read as follows:
119	119		(2) the third tax year after the tax year in which
120	120		the disaster occurred.
121	121		Explanation: The change is necessary to limit the period
122	122		of time during which certain taxing units may calculate the
123	123		voter-approval tax rate of the taxing unit at a higher rate
124	124		following certain disasters.
125	125		(5) Senate Rule 12.03(4) is suspended to permit the
126	126		committee to add text on a matter not included in either the house
127	127		or senate version of the bill in proposed SECTION 43 of the bill
128	128		by adding the following new Section 26.0443, Tax Code, to the
129	129		bill:
130	130		Sec. 26.0443. TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY
131	131		HOSPITAL EXPENDITURES. (a) In this section:
132	132		(1) "Eligible county hospital" means a hospital
133	133		that:
134	134		(A) is:
135	135		(i) owned or leased by a county and
136	136		operated in accordance with Chapter 263, Health and Safety Code;
137	137		or
138	138		(ii) owned or leased jointly by a
139	139		municipality and a county and operated in accordance with Chapter
140	140		265, Health and Safety Code; and
141	141		(B) is located in an area not served by a
142	142		hospital district created under Sections 4 through 11, Article
143	143		IX, Texas Constitution.
144	144		(2) "Eligible county hospital expenditures" for a
145	145		tax year means the amount paid by a county or municipality in the
146	146		period beginning on July 1 of the tax year preceding the tax year
147	147		for which the tax is adopted and ending on June 30 of the tax year
148	148		for which the tax is adopted to maintain and operate an eligible
149	149		county hospital.
150	150		(b) If a county's or municipality's eligible county
151	151		hospital expenditures exceed the amount of those expenditures
152	152		for the preceding tax year, the no-new-revenue maintenance and
153	153		operations rate for the county or municipality, as applicable, is
154	154		increased by the lesser of the rates computed according to the
155	155		following formulas:
156	156		(Current Tax Year's Eligible County Hospital
157	157		Expenditures - Preceding Tax Year's Eligible County
158	158		Hospital Expenditures) / (Current Total Value - New
159	159		Property Value)
160	160		or
161	161		(Preceding Tax Year's Eligible County Hospital
162	162		Expenditures x 0.08) / (Current Total Value - New
163	163		Property Value)
164	164		(c) The county or municipality shall include a notice of
165	165		the increase in the no-new-revenue maintenance and operations
166	166		rate provided by this section, including a description and amount
167	167		of eligible county hospital expenditures, in the information
168	168		published under Section 26.04(e) and, as applicable, in the
169	169		notice prescribed by Section 26.06 or 26.061.
170	170		Explanation: The addition is necessary to add a provision
171	171		to Title 1 of the Tax Code to provide for a tax rate adjustment
172	172		for eligible county hospital expenditures.
173	173		(6) Senate Rule 12.03(1) is suspended to permit the
174	174		committee to amend text not in disagreement in proposed SECTION
175	175		48 of the bill, in amended Section 26.06(a), Tax Code, to read as
176	176		follows:
177	177		(a) A public hearing required by Section 26.05 may not be
178	178		held before the fifth [seventh] day after the date the notice of
179	179		the public hearing is given. The [second hearing may not be held
180	180		earlier than the third day after the date of the first hearing.
181	181		Each] hearing must be on a weekday that is not a public holiday.
182	182		The [Each] hearing must be held inside the boundaries of the unit
183	183		in a publicly owned building or, if a suitable publicly owned
184	184		building is not available, in a suitable building to which the
185	185		public normally has access. At the hearing [hearings], the
186	186		governing body must afford adequate opportunity for proponents
187	187		and opponents of the tax increase to present their views.
188		-	Explanation: The change is necessary to prohibit holding
189		-	a public hearing on certain proposed tax rates before the fifth
190		-	~~day~~ after the date the notice of hearing is given.
	188	+	Explanation: The change is necessary to prohibit holding a
	189	+	public hearing on certain proposed tax rates before the fifth day
	190	+	after the date the notice of hearing is given.
191	191		(7) Senate Rule 12.03(1) is suspended to permit the
192	192		committee to amend text not in disagreement in proposed SECTION
193	193		48 of the bill, in added Sections 26.06(b-1) and (b-3), Tax Code,
194	194		in the language of the statement prescribed by those subsections
195	195		that describes the effect of the rejection by the voters of the
196	196		proposed tax rate, to read as follows:
197	197		If a majority of the voters reject the proposed tax rate, the tax
198	198		rate of the (name of taxing unit) will be the voter-approval tax
199	199		rate.
200	200		Explanation: The change is necessary to provide notice of
201	201		what tax rate applies to a taxing unit in a tax year if the voters
202	202		reject a proposed tax rate that exceeds the voter-approval tax
203	203		rate.
204	204		(8) Senate Rule 12.03(3) is suspended to permit the
205	205		committee to add text on a matter not in disagreement in SECTION
206	206		48 of the bill, in added Sections 26.06(b-1), (b-2), and (b-3),
207	207		Tax Code, to read as follows:
208	208		"The 86th Texas Legislature modified the manner in which
209	209		the voter-approval tax rate is calculated to limit the rate of
210	210		growth of property taxes in the state."
211		-	Explanation: The addition is necessary to require that
212		-	~~the~~ notice of a public hearing on certain proposed tax rates
213		-	~~include~~ a statement that the 86th Texas Legislature modified the
214		-	~~manner~~ in which the voter-approval tax rate is calculated.
	211	+	Explanation: The addition is necessary to require that the
	212	+	notice of a public hearing on certain proposed tax rates include
	213	+	a statement that the 86th Texas Legislature modified the manner
	214	+	in which the voter-approval tax rate is calculated.
215	215		(9) Senate Rule 12.03(1) is suspended to permit the
216	216		committee to amend text not in disagreement in proposed SECTION
217	217		48 of the bill, in amended Sections 26.06(d) and (e), Tax Code, to
218	218		read as follows:
219	219		(d) The governing body may vote on the proposed tax rate
220	220		at the public hearing. If the governing body does not vote on the
221	221		proposed tax rate at the public hearing, [At the public hearings]
222	222		the governing body shall announce at the public hearing the date,
223	223		time, and place of the meeting at which it will vote on the
224	224		proposed tax rate. [After each hearing the governing body shall
225	225		give notice of the meeting at which it will vote on the proposed
226	226		tax rate and the notice shall be in the same form as prescribed by
227	227		Subsections (b) and (c), except that it must state the following:
228	228		["NOTICE OF TAX REVENUE INCREASE
229	229		["The (name of the taxing unit) conducted public hearings
230	230		on (date of first hearing) and (date of second hearing) on a
231	231		proposal to increase the total tax revenues of the (name of the
232	232		taxing unit) from properties on the tax roll in the preceding
233	233		year by (percentage by which proposed tax rate exceeds lower of
234	234		rollback tax rate or effective tax rate calculated under this
235	235		chapter) percent.
236	236		["The total tax revenue proposed to be raised last year at
237	237		last year's tax rate of (insert tax rate for the preceding year)
238	238		for each $100 of taxable value was (insert total amount of taxes
239	239		imposed in the preceding year).
240	240		["The total tax revenue proposed to be raised this year at
241	241		the proposed tax rate of (insert proposed tax rate) for each $100
242	242		of taxable value, excluding tax revenue to be raised from new
243	243		property added to the tax roll this year, is (insert amount
244	244		computed by multiplying proposed tax rate by the difference
245	245		between current total value and new property value).
246	246		["The total tax revenue proposed to be raised this year at
247	247		the proposed tax rate of (insert proposed tax rate) for each $100
248	248		of taxable value, including tax revenue to be raised from new
249	249		property added to the tax roll this year, is (insert amount
250	250		computed by multiplying proposed tax rate by current total
251	251		value).
252	252		["The (governing body of the taxing unit) is scheduled to
253	253		vote on the tax rate that will result in that tax increase at a
254	254		public meeting to be held on (date of meeting) at (location of
255	255		meeting, including mailing address) at (time of meeting).
256	256		["The (governing body of the taxing unit) proposes to use
257	257		the increase in total tax revenue for the purpose of (description
258	258		of purpose of increase)."]
259	259		(e) A [The] meeting to vote on the tax increase may not be
260	260		held [earlier than the third day or] later than the seventh
261	261		[14th] day after the date of the [second] public hearing. The
262	262		meeting must be held inside the boundaries of the taxing unit in a
263	263		publicly owned building or, if a suitable publicly owned building
264	264		is not available, in a suitable building to which the public
265	265		normally has access. [If the governing body does not adopt a tax
266	266		rate that exceeds the lower of the rollback tax rate or the
267	267		effective tax rate by the 14th day, it must give a new notice
268	268		under Subsection (d) before it may adopt a rate that exceeds the
269	269		lower of the rollback tax rate or the effective tax rate.]
270	270		Explanation: The changes are necessary to provide the
271	271		manner in which the governing body of a taxing unit must in
272	272		certain circumstances provide notice of the meeting at which the
273	273		governing body will adopt the taxing unit's proposed tax rate.
274	274		(10) Senate Rule 12.03(3) is suspended to permit the
275	275		committee to add text on a matter not in disagreement in SECTION
276	276		49 of the bill, in added Section 26.061(b), Tax Code, to read as
277	277		follows:
278	278		"The 86th Texas Legislature modified the manner in which
279	279		the voter-approval tax rate is calculated to limit the rate of
280	280		growth of property taxes in the state."
281		-	Explanation: The addition is necessary to require that
282		-	~~the~~ notice of a meeting on certain proposed tax rates include a
	281	+	Explanation: The addition is necessary to require that the
	282	+	notice of a meeting on certain proposed tax rates include a
283	283		statement that the 86th Texas Legislature modified the manner in
284	284		which the voter-approval tax rate is calculated.
285	285		(11) Senate Rule 12.03(1) is suspended to permit the
286	286		committee to amend text not in disagreement in proposed SECTION
287	287		57 of the bill, in added Section 26.16(d-2), Tax Code, to read as
288	288		follows:
289	289		(d-2) Not later than August 7, the county
290	290		assessor-collector shall post on the website the tax rate
291	291		calculation forms described by Subsection (d-1)(1) for the
292	292		current tax year.
293	293		Explanation: The change is necessary to give the county
294	294		assessor-collector of a county more time to post certain tax rate
295	295		calculation forms on the Internet.
296	296		(12) Senate Rule 12.03(3) is suspended to permit the
297	297		committee to add text on a matter not in disagreement in SECTION
298	298		57 of the bill, in added Section 26.17(a), Tax Code, to read as
299	299		follows:
300	300		(6) includes the following statement: "The 86th
301	301		Texas Legislature modified the manner in which the
302	302		voter-approval tax rate is calculated to limit the rate of growth
303	303		of property taxes in the state.".
304	304		Explanation: The addition is necessary to require the
305	305		chief appraiser of an appraisal district to include in a property
306	306		tax database a statement that the 86th Texas Legislature modified
307	307		the manner in which the voter-approval tax rate is calculated.
308	308		(13) Senate Rule 12.03(1) is suspended to permit the
309	309		committee to amend text not in disagreement in proposed SECTION
310	310		58 of the bill, in amended Section 31.12(b)(2), Tax Code, to read
311	311		as follows:
312	312		(2) if the refund is required by Section 26.07(g) or
313	313		26.075(k), on the date the results of the election to approve or
314	314		reduce the tax rate, as applicable, are certified;
315	315		Explanation: The change is necessary to change the date on
316	316		which liability for certain tax refunds arises.
317	317		(14) Senate Rule 12.03(3) is suspended to permit the
318	318		committee to add text on a matter not in disagreement in SECTION
319	319		66 of the bill, in amended Section 41.66, Tax Code, to read as
320	320		follows:
321	321		(j-2) An appraisal review board must schedule a hearing
322	322		on a protest filed by a property owner who is 65 years of age or
323	323		older, disabled, a military service member, a military veteran,
324	324		or the spouse of a military service member or military veteran
325	325		before scheduling a hearing on a protest filed by a designated
326	326		agent of a property owner.
327	327		Explanation: The addition is necessary to require an
328	328		appraisal review board to schedule a hearing on a protest filed
329	329		by certain persons before those of other persons.
330	330		(15) Senate Rule 12.03(2) is suspended to permit the
331	331		committee to omit text not in disagreement by omitting SECTION 68
332	332		of the senate engrossment of Senate Bill 2 and the corresponding
333	333		section of the bill as the bill was amended by the house, which
334	334		reads as follows:
335	335		SECTION 68. Section 45.105(e), Education Code, is
336	336		amended to read as follows:
337	337		(e) The governing body of an independent school district
338	338		that governs a junior college district under Subchapter B,
339	339		Chapter 130, in a county with a population of more than two
340	340		million may dedicate a specific percentage of the local tax levy
341	341		to the use of the junior college district for facilities and
342	342		equipment or for the maintenance and operating expenses of the
343	343		junior college district. To be effective, the dedication must be
344	344		made by the governing body on or before the date on which the
345	345		governing body adopts its tax rate for a year. The amount of
346	346		local tax funds derived from the percentage of the local tax levy
347	347		dedicated to a junior college district from a tax levy may not
348	348		exceed the amount that would be levied by five percent of the
349	349		no-new-revenue [effective] tax rate for the tax year calculated
350	350		as provided by Section 26.04, Tax Code, on all property taxable
351	351		by the school district. All real property purchased with these
352	352		funds is the property of the school district, but is subject to
353	353		the exclusive control of the governing body of the junior college
354	354		district for as long as the junior college district uses the
355	355		property for educational purposes.
356	356		Explanation: The omission is necessary to ensure
357	357		consistency of terminology used in the Education Code to describe
358	358		certain tax rates.
359	359		(16) Senate Rule 12.03(4) is suspended to permit the
360	360		committee to add text on a matter not included in either the house
361	361		or senate version of the bill by adding the following new
362	362		SECTIONS to the bill:
363	363		SECTION 76. Section 281.107(j), Health and Safety Code,
364	364		is amended to read as follows:
365	365		(j) The portion of the rate of ad valorem tax that is to
366	366		be levied and assessed each year by or for the district that is
367	367		allocated by the district to the payment of the principal of and
368	368		the interest on bonds and other obligations or the maintenance of
369	369		reserves therefor in accordance with this section shall be
370	370		applied as a payment on current debt in calculating the current
371	371		debt rate under the applicable voter-approval tax rate
372	372		[rollback] provisions of Chapter 26, Tax Code.
373	373		SECTION 77. The heading to Section 281.124, Health and
374	374		Safety Code, is amended to read as follows:
375	375		Sec. 281.124. ELECTION TO APPROVE TAX RATE IN EXCESS OF
376	376		VOTER-APPROVAL [ROLLBACK] TAX RATE.
377	377		Explanation: The addition is necessary to ensure
378	378		consistency of terminology used in the Health and Safety Code and
379	379		Title 1 of the Tax Code to describe certain tax rates.
380	380		(17) Senate Rule 12.03(3) is suspended to permit the
381	381		committee to add text on a matter not in disagreement in SECTION
382	382		78 of the bill, in amended Section 281.124, Health and Safety
383	383		Code, to read as follows:
384	384		(b) The board may hold an election at which the
385	385		registered voters of the district may approve a tax rate for the
386	386		current tax year that exceeds the district's voter-approval
387	387		[rollback] tax rate for the year computed under Chapter 26, Tax
388	388		Code, by a specific rate stated in dollars and cents per $100 of
389	389		taxable value.
390	390		(c) An election under this section must be held at least
391	391		180 days before the date on which the district's tax rate is
392	392		adopted by the board. At the election, the ballot shall be
393		-	prepared to permit voting for or against the ~~proposition:~~
394		-	"Approving the ad valorem tax rate of $ (insert ~~total proposed~~
395		-	tax rate) per $100 valuation in (insert district ~~name) for the~~
396		-	(insert current tax year) tax year, a rate that ~~exceeds the~~
397		-	district's voter-approval [rollback] tax rate. The ~~proposed ad~~
398		-	valorem tax rate exceeds the ad valorem tax rate most ~~recently~~
399		-	adopted by the district by $ (insert difference between ~~proposed~~
400		-	and preceding year's tax rates) per $100 valuation."
	393	+	prepared to permit voting for or against the
	394	+	proposition: "Approving the ad valorem tax rate of $ (insert
	395	+	total proposed tax rate) per $100 valuation in (insert district
	396	+	name) for the (insert current tax year) tax year, a rate that
	397	+	exceeds the district's voter-approval [rollback] tax rate. The
	398	+	proposed ad valorem tax rate exceeds the ad valorem tax rate most
	399	+	recently adopted by the district by $ (insert difference between
	400	+	proposed and preceding year's tax rates) per $100 valuation."
401	401		Explanation: The addition is necessary to ensure
402	402		consistency of terminology used in the Health and Safety Code and
403	403		Title 1 of the Tax Code to describe certain tax rates.
404	404		(18) Senate Rule 12.03(4) is suspended to permit the
405	405		committee to add text on a matter not included in either the house
406	406		or senate version of the bill by adding the following new SECTION
407	407		to the bill:
408	408		SECTION 85. Section 49.057, Water Code, is amended by
409	409		amending Subsection (b) and adding Subsection (b-1) to read as
410	410		follows:
411	411		(b) The board shall adopt an annual budget. The board of
412	412		a developed district, as defined by Section 49.23602, shall
413	413		include as an appendix to the budget the district's:
414	414		(1) audited financial statements;
415	415		(2) bond transcripts; and
416	416		(3) engineer's reports required by Section 49.106.
417	417		(b-1) All district employees are employed at the will of
418	418		the district unless the district and employee execute a written
419	419		employment contract.
420	420		Explanation: The addition is necessary to ensure that the
421	421		board of certain special districts includes an appendix in the
422	422		district's budget that includes certain information.
423	423		(19) Senate Rule 12.03(1) is suspended to permit the
424	424		committee to amend text not in disagreement in proposed SECTION
425	425		105 of the bill, in the transition language, to read as follows:
426	426		SECTION 105. (a) An appraisal district established in a
427	427		county with a population of 200,000 or more and each taxing unit
428	428		located wholly or primarily in such an appraisal district shall
429	429		comply with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17,
430	430		and 26.18, Tax Code, as added by this Act, beginning with the 2020
431	431		tax year.
432	432		(b) An appraisal district established in a county with a
433	433		population of less than 200,000 and each taxing unit located
434	434		wholly or primarily in such an appraisal district shall comply
435	435		with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and
436	436		26.18, Tax Code, as added by this Act, beginning with the 2021 tax
437	437		year.
438	438		Explanation: The change is necessary to provide for the
439	439		applicability and implementation of certain provisions of the
440	440		Tax Code added by the bill.
441	441		(20) Senate Rule 12.03(1) is suspended to permit the
442	442		committee to amend text not in disagreement in proposed SECTION
443	443		111 of the bill, in the transition language, to read as follows:
444	444		SECTION 111. Sections 41.46, 41.461, 41.47, 41.66(h),
445	445		(i), and (j), and 41.67, Tax Code, as amended by this Act, and
446	446		Sections 41.66(j-1), (j-2), and (p), Tax Code, as added by this
447	447		Act, apply only to a protest for which the notice of protest was
448	448		filed by a property owner or the designated agent of the owner
449	449		with the appraisal review board established for an appraisal
450	450		district on or after January 1, 2020.
451	451		Explanation: The change is necessary to provide for the
452	452		implementation of certain provisions of the Tax Code added by the
453	453		bill.
454	454		(21) Senate Rule 12.03(4) is suspended to permit the
455	455		committee to add text on a matter not included in either the house
456	456		or senate version of the bill by adding the following new
457	457		SECTIONS to the bill:
458	458		SECTION 115. Section 42.081, Tax Code, as added by this
459	459		Act, applies only to an appeal under Chapter 42, Tax Code, that is
460	460		filed on or after January 1, 2020.
461	461		SECTION 117. Section 49.057, Water Code, as amended by
462	462		this Act, applies only to a budget adopted on or after January 1,
463	463		2020.
464	464		Explanation: The changes are necessary to provide for the
465	465		implementation of certain provisions of the Tax Code and Water
466	466		Code added by the bill.
467	467		(22) Senate Rule 12.03(2) is suspended to permit the
468	468		committee to omit text not in disagreement in SECTION 110 of the
469	469		senate engrossment of Senate Bill 2 and the corresponding section
470	470		of the bill as the bill was amended by the house by striking
471	471		references to Sections 26.04(e-2), (e-3), and (e-4) and Sections
472	472		26.05(d-1) and (d-2), Tax Code.
473	473		Explanation: The omission is necessary to implement the
474	474		changes made in SECTION 105 by the bill.
475		-	_______________________________
476		-	President of the Senate
477		-	I hereby certify that the
478		-	above Resolution was adopted by
479		-	the Senate on May 25, 2019, by the
480		-	following vote: Yeas 21, Nays 9.
481		-	_______________________________
482		-	Secretary of the Senate