Texas 2023 - 88th Regular

Texas House Bill HB4232 Compare Versions

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1	1	88R14021 DRS-F
2	2	By: Shine H.B. No. 4232
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to publication of public improvement district service
8	8	plans and assessments on certain public Internet websites.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 372.013, Local Government Code, is
11	11	amended by adding Subsection (f) to read as follows:
12	12	(f) Not later than the seventh day after the date the
13	13	governing body of a municipality or county approves, amends, or
14	14	updates a service plan, the municipality or county shall post a copy
15	15	of the service plan, including a copy of the notice form required by
16	16	Section 5.014, Property Code, on the Internet website maintained or
17	17	used by the municipality or county for the purposes of Section
18	18	26.18, Tax Code.
19	19	SECTION 2. The heading to Section 372.016, Local Government
20	20	Code, is amended to read as follows:
21	21	Sec. 372.016. PROPOSED ASSESSMENT ROLL.
22	22	SECTION 3. Section 372.016(c), Local Government Code, is
23	23	amended to read as follows:
24	24	(c) When the proposed assessment roll is filed under
25	25	Subsection (b), the municipal secretary or other officer shall mail
26	26	to the owners of property liable for assessment a notice of the
27	27	hearing. The notice must contain the information required by
28	28	Subsection (b) and the secretary or other officer shall mail the
29	29	notice to the last known address of the property owner. The failure
30	30	of a property owner to receive notice does not invalidate the
31	31	proceeding.
32	32	SECTION 4. Section 372.017, Local Government Code, is
33	33	amended by adding Subsections (c), (d), and (e) to read as follows:
34	34	(c) Not later than the seventh day after the date the
35	35	governing body levies an assessment under Subsection (b), the
36	36	governing body shall submit the assessment roll for each public
37	37	improvement district established under this chapter to each
38	38	appraisal district in which property subject to assessment under
39	39	the public improvement district is located. The assessment roll
40	40	must state:
41	41	(1) the total assessment levied against each parcel of
42	42	land in the improvement district under Subsection (b);
43	43	(2) the amount of the annual assessment; and
44	44	(3) the amount of each periodic installment, if
45	45	applicable.
46	46	(d) The governing body shall submit an updated assessment
47	47	roll for each public improvement district established under this
48	48	chapter to each appraisal district in which property subject to
49	49	assessment under the public improvement district is located not
50	50	later than the seventh day after the date the governing body makes:
51	51	(1) a supplemental assessment under Section 372.019;
52	52	or
53	53	(2) a reassessment or new assessment under Section
54	54	372.020.
55	55	(e) An assessment roll submitted to an appraisal district
56	56	under this section must be in an electronic format capable of being
57	57	electronically incorporated into the property tax database
58	58	maintained by each appraisal district under Section 26.17, Tax
59	59	Code.
60	60	SECTION 5. Section 26.17(b), Tax Code, is amended to read as
61	61	follows:
62	62	(b) The database must include, with respect to each property
63	63	listed on the appraisal roll for the appraisal district:
64	64	(1) the property's identification number;
65	65	(2) the property's market value;
66	66	(3) the property's taxable value;
67	67	(4) the name of each taxing unit in which the property
68	68	is located;
69	69	(5) for each taxing unit other than a school district
70	70	in which the property is located:
71	71	(A) the no-new-revenue tax rate; and
72	72	(B) the voter-approval tax rate;
73	73	(6) for each school district in which the property is
74	74	located:
75	75	(A) the tax rate that would maintain the same
76	76	amount of state and local revenue per weighted student that the
77	77	district received in the school year beginning in the preceding tax
78	78	year; and
79	79	(B) the voter-approval tax rate;
80	80	(7) the tax rate proposed by the governing body of each
81	81	taxing unit in which the property is located;
82	82	(8) for each taxing unit other than a school district
83	83	in which the property is located, the taxes that would be imposed on
84	84	the property if the taxing unit adopted a tax rate equal to:
85	85	(A) the no-new-revenue tax rate; and
86	86	(B) the proposed tax rate;
87	87	(9) for each school district in which the property is
88	88	located, the taxes that would be imposed on the property if the
89	89	district adopted a tax rate equal to:
90	90	(A) the tax rate that would maintain the same
91	91	amount of state and local revenue per weighted student that the
92	92	district received in the school year beginning in the preceding tax
93	93	year; and
94	94	(B) the proposed tax rate;
95	95	(10) for each taxing unit other than a school district
96	96	in which the property is located, the difference between the amount
97	97	calculated under Subdivision (8)(A) and the amount calculated under
98	98	Subdivision (8)(B);
99	99	(11) for each school district in which the property is
100	100	located, the difference between the amount calculated under
101	101	Subdivision (9)(A) and the amount calculated under Subdivision
102	102	(9)(B);
103	103	(12) the date, time, and location of the public
104	104	hearing, if applicable, on the proposed tax rate to be held by the
105	105	governing body of each taxing unit in which the property is located;
106	106	(13) the date, time, and location of the public
107	107	meeting, if applicable, at which the tax rate will be adopted to be
108	108	held by the governing body of each taxing unit in which the property
109	109	is located; [and]
110	110	(14) for each taxing unit in which the property is
111	111	located, an e-mail address at which the taxing unit is capable of
112	112	receiving written comments regarding the proposed tax rate of the
113	113	taxing unit; and
114	114	(15) for each public improvement district established
115	115	under Chapter 372 or 382, Local Government Code, in which the
116	116	property is located:
117	117	(A) the name of the district;
118	118	(B) the total assessment levied against the
119	119	property by the district;
120	120	(C) the amount of the annual assessment levied
121	121	against the property by the district; and
122	122	(D) if applicable, the amount of each periodic
123	123	installment levied against the property by the district.
124	124	SECTION 6. This Act takes effect January 1, 2024.