Texas 2021 - 87th Regular

Texas House Bill HB2966 Compare Versions

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

Old	New	Differences
1	1	87R1312 CJC-D
2	2	By: Tinderholt H.B. No. 2966
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the repeal of provisions providing for the calculation
8	8	and effect of a de minimis ad valorem tax rate.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 3828.157, Special District Local Laws
11	11	Code, is amended to read as follows:
12	12	Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE
13	13	PROVISIONS. Sections 26.04, 26.05, and 26.07, [and 26.075,] Tax
14	14	Code, do not apply to a tax imposed under Section 3828.153 or
15	15	3828.156.
16	16	SECTION 2. Section 8876.152(a), Special District Local Laws
17	17	Code, is amended to read as follows:
18	18	(a) Sections 26.04, 26.05, 26.06, 26.061, and 26.07, [and
19	19	26.075,] Tax Code, do not apply to a tax imposed by the district.
20	20	SECTION 3. Section 26.07(b), Tax Code, is amended to read as
21	21	follows:
22	22	(b) If the governing body of a [special] taxing unit [or a
23	23	municipality with a population of 30,000 or more] adopts a tax rate
24	24	that exceeds the taxing unit's voter-approval tax rate, [or the
25	25	governing body of a taxing unit other than a special taxing unit or
26	26	a municipality with a population of less than 30,000 regardless of
27	27	whether it is a special taxing unit adopts a tax rate that exceeds
28	28	the greater of the taxing unit's voter-approval tax rate or de
29	29	minimis rate,] the registered voters of the taxing unit at an
30	30	election held for that purpose must determine whether to approve
31	31	the adopted tax rate. When increased expenditure of money by a
32	32	taxing unit is necessary to respond to a disaster, including a
33	33	tornado, hurricane, flood, wildfire, or other calamity, but not
34	34	including a drought, that has impacted the taxing unit and the
35	35	governor has declared any part of the area in which the taxing unit
36	36	is located as a disaster area, an election is not required under
37	37	this section to approve the tax rate adopted by the governing body
38	38	for the year following the year in which the disaster occurs.
39	39	SECTION 4. Sections 31.12(a) and (b), Tax Code, are amended
40	40	to read as follows:
41	41	(a) If a refund of a tax provided by Section 11.431(b),
42	42	26.07(g), [26.075(k),] 26.15(f), 31.11, 31.111, or 31.112 is paid
43	43	on or before the 60th day after the date the liability for the
44	44	refund arises, no interest is due on the amount refunded. If not
45	45	paid on or before that 60th day, the amount of the tax to be refunded
46	46	accrues interest at a rate of one percent for each month or part of a
47	47	month that the refund is unpaid, beginning with the date on which
48	48	the liability for the refund arises.
49	49	(b) For purposes of this section, liability for a refund
50	50	arises:
51	51	(1) if the refund is required by Section 11.431(b), on
52	52	the date the chief appraiser notifies the collector for the taxing
53	53	unit of the approval of the late homestead exemption;
54	54	(2) if the refund is required by Section 26.07(g) [or
55	55	26.075(k)], on the date the results of the election to approve [or
56	56	reduce] the tax rate[, as applicable,] are certified;
57	57	(3) if the refund is required by Section 26.15(f):
58	58	(A) for a correction to the tax roll made under
59	59	Section 26.15(b), on the date the change in the tax roll is
60	60	certified to the assessor for the taxing unit under Section 25.25;
61	61	or
62	62	(B) for a correction to the tax roll made under
63	63	Section 26.15(c), on the date the change in the tax roll is ordered
64	64	by the governing body of the taxing unit;
65	65	(4) if the refund is required by Section 31.11, on the
66	66	date the auditor for the taxing unit determines that the payment was
67	67	erroneous or excessive or, if the amount of the refund exceeds the
68	68	applicable amount specified by Section 31.11(a), on the date the
69	69	governing body of the taxing unit approves the refund;
70	70	(5) if the refund is required by Section 31.111, on the
71	71	date the collector for the taxing unit determines that the payment
72	72	was erroneous; or
73	73	(6) if the refund is required by Section 31.112, on the
74	74	date required by Section 31.112(d) or (e), as applicable.
75	75	SECTION 5. Section 33.08(b), Tax Code, is amended to read as
76	76	follows:
77	77	(b) The governing body of the taxing unit or appraisal
78	78	district, in the manner required by law for official action, may
79	79	provide that taxes that become delinquent on or after June 1 under
80	80	Section [26.075(j),] 26.15(e), 31.03, 31.031, 31.032, 31.04, or
81	81	42.42 incur an additional penalty to defray costs of collection.
82	82	The amount of the penalty may not exceed the amount of the
83	83	compensation specified in the applicable contract with an attorney
84	84	under Section 6.30 to be paid in connection with the collection of
85	85	the delinquent taxes.
86	86	SECTION 6. Section 49.107(g), Water Code, is amended to
87	87	read as follows:
88	88	(g) Sections 26.04, 26.05, 26.061, and 26.07, [and 26.075,]
89	89	Tax Code, do not apply to a tax levied and collected under this
90	90	section or an ad valorem tax levied and collected for the payment of
91	91	the interest on and principal of bonds issued by a district.
92	92	SECTION 7. Section 49.108(f), Water Code, is amended to
93	93	read as follows:
94	94	(f) Sections 26.04, 26.05, 26.061, and 26.07, [and 26.075,]
95	95	Tax Code, do not apply to a tax levied and collected for payments
96	96	made under a contract approved in accordance with this section.
97	97	SECTION 8. Section 49.23603, Water Code, is amended by
98	98	amending Subsection (c) and adding Subsections (d), (e), (f), (g),
99	99	(h), (i), (j), and (k) to read as follows:
100	100	(c) If the board of a district adopts a combined debt
101	101	service, contract, and operation and maintenance tax rate that
102	102	would impose more than 1.08 times the amount of tax imposed by the
103	103	district in the preceding year on a residence homestead appraised
104	104	at the average appraised value of a residence homestead in the
105	105	district in that year, disregarding any homestead exemption
106	106	available only to disabled persons or persons 65 years of age or
107	107	older, the qualified voters of the district by petition may require
108	108	that an election be held to determine whether to reduce the tax rate
109	109	adopted for the current year to the voter-approval tax rate in
110	110	accordance with the procedures provided by this section and Section
111	111	[Sections 26.075 and] 26.081, Tax Code.
112	112	(d) A petition is valid only if the petition:
113	113	(1) states that it is intended to require an election
114	114	in the district on the question of reducing the district's adopted
115	115	tax rate for the current tax year;
116	116	(2) is signed by a number of registered voters of the
117	117	district equal to at least three percent of the registered voters of
118	118	the district determined according to the most recent list of those
119	119	voters; and
120	120	(3) is submitted to the district's board not later than
121	121	the 90th day after the date on which the board adopts the tax rate
122	122	for the current tax year.
123	123	(e) Not later than the 20th day after the date on which a
124	124	petition is submitted, the board shall determine whether the
125	125	petition is valid and must by resolution state the board's
126	126	determination. If the board fails to make the determination in the
127	127	time and manner required by this subsection, the petition is
128	128	considered to be valid for the purposes of this section.
129	129	(f) If the board determines that the petition is valid or
130	130	fails to make the determination in the time and manner required by
131	131	Subsection (e), the board shall order that an election be held in
132	132	the district on the next uniform election date that allows
133	133	sufficient time to comply with the requirements of other law.
134	134	(g) At the election, the ballots shall be prepared to permit
135	135	voting for or against the proposition: "Reducing the tax rate in
136	136	(name of district) for the current year from (insert tax rate
137	137	adopted for current year) to (insert voter-approval tax rate)."
138	138	(h) If a majority of the votes cast in the election favor the
139	139	proposition, the tax rate for the current tax year is the
140	140	voter-approval tax rate.
141	141	(i) If the proposition is not approved as provided by
142	142	Subsection (h), the tax rate for the district for the current tax
143	143	year is the tax rate adopted by the district's board for the current
144	144	tax year.
145	145	(j) If the tax rate is reduced by an election held under this
146	146	section after tax bills for the district have been mailed, the
147	147	assessor for the district shall prepare and mail corrected tax
148	148	bills. The assessor shall include with the bill a brief explanation
149	149	of the reason for and effect of the corrected bill. The date on
150	150	which the taxes become delinquent for the tax year is extended by a
151	151	number of days equal to the number of days between the date the
152	152	first tax bills were sent and the date the corrected tax bills were
153	153	sent.
154	154	(k) If a property owner pays taxes calculated using the
155	155	higher tax rate when the tax rate is reduced by an election held
156	156	under this section, the district shall refund the difference
157	157	between the amount of taxes paid and the amount due under the
158	158	reduced tax rate if the difference between the amount of taxes paid
159	159	and the amount due under the reduced tax rate is $1 or more. If the
160	160	difference between the amount of taxes paid and the amount due under
161	161	the reduced rate is less than $1, the district shall refund the
162	162	difference on request of the taxpayer. An application for a refund
163	163	of less than $1 must be made within 90 days after the date the refund
164	164	becomes due or the taxpayer forfeits the right to the refund.
165	165	SECTION 9. The following provisions of the Tax Code are
166	166	repealed:
167	167	(1) Section 26.012(8-a);
168	168	(2) Section 26.063; and
169	169	(3) Section 26.075.
170	170	SECTION 10. This Act applies only to ad valorem taxes
171	171	imposed for an ad valorem tax year that begins on or after the
172	172	effective date of this Act.
173	173	SECTION 11. This Act takes effect January 1, 2022.