Texas 2023 - 88th Regular

Texas House Bill HB4456 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	H.B. No. 4456
2	2
3	3
4	4	AN ACT
5	5	relating to the calculation of certain ad valorem tax rates of a
6	6	school district.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 5.07(f), Tax Code, is amended to read as
9	9	follows:
10	10	(f) The comptroller shall prescribe tax rate calculation
11	11	forms to be used by the designated officer or employee of each[:
12	12	[(1)] taxing unit [other than a school district] to
13	13	calculate and submit the no-new-revenue tax rate and the
14	14	voter-approval tax rate for the taxing unit as required by Chapter
15	15	26[; and
16	16	[(2) school district to:
17	17	[(A) calculate and submit the no-new-revenue tax
18	18	rate and the voter-approval tax rate for the district as required by
19	19	Chapter 26; and
20	20	[(B) submit the rate to maintain the same amount
21	21	of state and local revenue per weighted student that the district
22	22	received in the school year beginning in the preceding tax year as
23	23	required by Chapter 26].
24	24	SECTION 2. Section 26.012(18), Tax Code, is amended to read
25	25	as follows:
26	26	(18) "No-new-revenue maintenance and operations rate"
27	27	means a rate expressed in dollars per $100 of taxable value
28	28	calculated as follows:
29	29	(A) for a taxing unit other than a school
30	30	district, the rate [and] calculated according to the following
31	31	formula:
32	32	NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE = (LAST
33	33	YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST YEAR'S JUNIOR COLLEGE
34	34	LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
35	35	; or
36	36	(B) for a school district, the rate calculated as
37	37	provided by Section 44.004(c)(5)(A)(ii)(a), Education Code.
38	38	SECTION 3. Section 26.05(b), Tax Code, is amended to read as
39	39	follows:
40	40	(b) A taxing unit may not impose property taxes in any year
41	41	until the governing body has adopted a tax rate for that year, and
42	42	the annual tax rate must be set by ordinance, resolution, or order,
43	43	depending on the method prescribed by law for adoption of a law by
44	44	the governing body. The vote on the ordinance, resolution, or order
45	45	setting the tax rate must be separate from the vote adopting the
46	46	budget. For a taxing unit other than a school district, the vote on
47	47	the ordinance, resolution, or order setting a tax rate that exceeds
48	48	the no-new-revenue tax rate must be a record vote, and at least 60
49	49	percent of the members of the governing body must vote in favor of
50	50	the ordinance, resolution, or order. For a school district, the
51	51	vote on the ordinance, resolution, or order setting a tax rate that
52	52	exceeds the rate calculated as provided by Section
53	53	44.004(c)(5)(A)(ii), Education Code, [sum of the no-new-revenue
54	54	maintenance and operations tax rate of the district as determined
55	55	under Section 26.08(i) and the district's current debt rate] must
56	56	be a record vote, and at least 60 percent of the members of the
57	57	governing body must vote in favor of the ordinance, resolution, or
58	58	order. A motion to adopt an ordinance, resolution, or order setting
59	59	a tax rate that exceeds the no-new-revenue tax rate must be made in
60	60	the following form: "I move that the property tax rate be increased
61	61	by the adoption of a tax rate of (specify tax rate), which is
62	62	effectively a (insert percentage by which the proposed tax rate
63	63	exceeds the no-new-revenue tax rate) percent increase in the tax
64	64	rate." If the ordinance, resolution, or order sets a tax rate that,
65	65	if applied to the total taxable value, will impose an amount of
66	66	taxes to fund maintenance and operation expenditures of the taxing
67	67	unit that exceeds the amount of taxes imposed for that purpose in
68	68	the preceding year, the taxing unit must:
69	69	(1) include in the ordinance, resolution, or order in
70	70	type larger than the type used in any other portion of the document:
71	71	(A) the following statement: "THIS TAX RATE WILL
72	72	RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S
73	73	TAX RATE."; and
74	74	(B) if the tax rate exceeds the no-new-revenue
75	75	maintenance and operations rate, the following statement: "THE TAX
76	76	RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE
77	77	TAX RATE EXCEEDS THE NO-NEW-REVENUE MAINTENANCE AND OPERATIONS
78	78	RATE) PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS
79	79	ON A $100,000 HOME BY APPROXIMATELY $(Insert amount)."; and
80	80	(2) include on the home page of the Internet website of
81	81	the taxing unit:
82	82	(A) the following statement: "(Insert name of
83	83	taxing unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR
84	84	MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
85	85	(B) if the tax rate exceeds the no-new-revenue
86	86	maintenance and operations rate, the following statement: "THE TAX
87	87	RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE
88	88	TAX RATE EXCEEDS THE NO-NEW-REVENUE MAINTENANCE AND OPERATIONS
89	89	RATE) PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS
90	90	ON A $100,000 HOME BY APPROXIMATELY $(Insert amount)."
91	91	SECTION 4. Section 26.17(b), Tax Code, is amended to read as
92	92	follows:
93	93	(b) The database must include, with respect to each property
94	94	listed on the appraisal roll for the appraisal district:
95	95	(1) the property's identification number;
96	96	(2) the property's market value;
97	97	(3) the property's taxable value;
98	98	(4) the name of each taxing unit in which the property
99	99	is located;
100	100	(5) for each taxing unit other than a school district
101	101	in which the property is located:
102	102	(A) the no-new-revenue tax rate; and
103	103	(B) the voter-approval tax rate;
104	104	(6) for each school district in which the property is
105	105	located:
106	106	(A) the tax rate that would maintain the same
107	107	amount of state and local revenue per [weighted] student that the
108	108	district received in the school year beginning in the preceding tax
109	109	year; and
110	110	(B) the voter-approval tax rate;
111	111	(7) the tax rate proposed by the governing body of each
112	112	taxing unit in which the property is located;
113	113	(8) for each taxing unit other than a school district
114	114	in which the property is located, the taxes that would be imposed on
115	115	the property if the taxing unit adopted a tax rate equal to:
116	116	(A) the no-new-revenue tax rate; and
117	117	(B) the proposed tax rate;
118	118	(9) for each school district in which the property is
119	119	located, the taxes that would be imposed on the property if the
120	120	district adopted a tax rate equal to:
121	121	(A) the tax rate that would maintain the same
122	122	amount of state and local revenue per [weighted] student that the
123	123	district received in the school year beginning in the preceding tax
124	124	year; and
125	125	(B) the proposed tax rate;
126	126	(10) for each taxing unit other than a school district
127	127	in which the property is located, the difference between the amount
128	128	calculated under Subdivision (8)(A) and the amount calculated under
129	129	Subdivision (8)(B);
130	130	(11) for each school district in which the property is
131	131	located, the difference between the amount calculated under
132	132	Subdivision (9)(A) and the amount calculated under Subdivision
133	133	(9)(B);
134	134	(12) the date, time, and location of the public
135	135	hearing, if applicable, on the proposed tax rate to be held by the
136	136	governing body of each taxing unit in which the property is located;
137	137	(13) the date, time, and location of the public
138	138	meeting, if applicable, at which the tax rate will be adopted to be
139	139	held by the governing body of each taxing unit in which the property
140	140	is located; and
141	141	(14) for each taxing unit in which the property is
142	142	located, an e-mail address at which the taxing unit is capable of
143	143	receiving written comments regarding the proposed tax rate of the
144	144	taxing unit.
145	145	SECTION 5. The change in law made by this Act applies to an
146	146	ad valorem tax year that begins on or after the effective date of
147	147	this Act.
148	148	SECTION 6. This Act takes effect January 1, 2024.
149	149	______________________________ ______________________________
150	150	President of the Senate Speaker of the House
151	151	I certify that H.B. No. 4456 was passed by the House on May 9,
152	152	2023, by the following vote: Yeas 116, Nays 26, 2 present, not
153	153	voting.
154	154	______________________________
155	155	Chief Clerk of the House
156	156	I certify that H.B. No. 4456 was passed by the Senate on May
157	157	24, 2023, by the following vote: Yeas 29, Nays 2.
158	158	______________________________
159	159	Secretary of the Senate
160	160	APPROVED: _____________________
161	161	Date
162	162	_____________________
163	163	Governor