Texas 2023 - 88th Regular

Texas Senate Bill SB1916 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	S.B. No. 1916
2	2
3	3
4	4	AN ACT
5	5	relating to publication of public improvement district service
6	6	plans and assessments on certain public Internet websites.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 372.013, Local Government Code, is
9	9	amended by adding Subsection (f) to read as follows:
10	10	(f) Not later than the seventh day after the date the
11	11	governing body of a municipality or county approves, amends, or
12	12	updates a service plan, the municipality or county shall post a copy
13	13	of the service plan, including a copy of the notice form required by
14	14	Section 5.014, Property Code, on the Internet website maintained or
15	15	used by the municipality or county for the purposes of Section
16	16	26.18, Tax Code.
17	17	SECTION 2. The heading to Section 372.016, Local Government
18	18	Code, is amended to read as follows:
19	19	Sec. 372.016. PROPOSED ASSESSMENT ROLL.
20	20	SECTION 3. Section 372.016(c), Local Government Code, is
21	21	amended to read as follows:
22	22	(c) When the proposed assessment roll is filed under
23	23	Subsection (b), the municipal secretary or other officer shall mail
24	24	to the owners of property liable for assessment a notice of the
25	25	hearing. The notice must contain the information required by
26	26	Subsection (b) and the secretary or other officer shall mail the
27	27	notice to the last known address of the property owner. The failure
28	28	of a property owner to receive notice does not invalidate the
29	29	proceeding.
30	30	SECTION 4. Section 372.017, Local Government Code, is
31	31	amended by adding Subsections (c), (d), and (e) to read as follows:
32	32	(c) Not later than the seventh day after the date the
33	33	governing body levies an assessment under Subsection (b), the
34	34	governing body shall submit the assessment roll for each public
35	35	improvement district established under this chapter to each
36	36	appraisal district in which property subject to assessment under
37	37	the public improvement district is located. The assessment roll
38	38	must state:
39	39	(1) the total assessment levied against each parcel of
40	40	land in the improvement district under Subsection (b);
41	41	(2) the amount of the annual assessment; and
42	42	(3) the amount of each periodic installment, if
43	43	applicable.
44	44	(d) The governing body shall submit an updated assessment
45	45	roll for each public improvement district established under this
46	46	chapter to each appraisal district in which property subject to
47	47	assessment under the public improvement district is located not
48	48	later than the seventh day after the date the governing body makes:
49	49	(1) a supplemental assessment under Section 372.019;
50	50	or
51	51	(2) a reassessment or new assessment under Section
52	52	372.020.
53	53	(e) An assessment roll submitted to an appraisal district
54	54	under this section must be in an electronic format capable of being
55	55	electronically incorporated into the property tax database
56	56	maintained by each appraisal district under Section 26.17, Tax
57	57	Code.
58	58	SECTION 5. Section 26.17(b), Tax Code, is amended to read as
59	59	follows:
60	60	(b) The database must include, with respect to each property
61	61	listed on the appraisal roll for the appraisal district:
62	62	(1) the property's identification number;
63	63	(2) the property's market value;
64	64	(3) the property's taxable value;
65	65	(4) the name of each taxing unit in which the property
66	66	is located;
67	67	(5) for each taxing unit other than a school district
68	68	in which the property is located:
69	69	(A) the no-new-revenue tax rate; and
70	70	(B) the voter-approval tax rate;
71	71	(6) for each school district in which the property is
72	72	located:
73	73	(A) the tax rate that would maintain the same
74	74	amount of state and local revenue per weighted student that the
75	75	district received in the school year beginning in the preceding tax
76	76	year; and
77	77	(B) the voter-approval tax rate;
78	78	(7) the tax rate proposed by the governing body of each
79	79	taxing unit in which the property is located;
80	80	(8) for each taxing unit other than a school district
81	81	in which the property is located, the taxes that would be imposed on
82	82	the property if the taxing unit adopted a tax rate equal to:
83	83	(A) the no-new-revenue tax rate; and
84	84	(B) the proposed tax rate;
85	85	(9) for each school district in which the property is
86	86	located, the taxes that would be imposed on the property if the
87	87	district adopted a tax rate equal to:
88	88	(A) the tax rate that would maintain the same
89	89	amount of state and local revenue per weighted student that the
90	90	district received in the school year beginning in the preceding tax
91	91	year; and
92	92	(B) the proposed tax rate;
93	93	(10) for each taxing unit other than a school district
94	94	in which the property is located, the difference between the amount
95	95	calculated under Subdivision (8)(A) and the amount calculated under
96	96	Subdivision (8)(B);
97	97	(11) for each school district in which the property is
98	98	located, the difference between the amount calculated under
99	99	Subdivision (9)(A) and the amount calculated under Subdivision
100	100	(9)(B);
101	101	(12) the date, time, and location of the public
102	102	hearing, if applicable, on the proposed tax rate to be held by the
103	103	governing body of each taxing unit in which the property is located;
104	104	(13) the date, time, and location of the public
105	105	meeting, if applicable, at which the tax rate will be adopted to be
106	106	held by the governing body of each taxing unit in which the property
107	107	is located; [and]
108	108	(14) for each taxing unit in which the property is
109	109	located, an e-mail address at which the taxing unit is capable of
110	110	receiving written comments regarding the proposed tax rate of the
111	111	taxing unit; and
112	112	(15) for each public improvement district established
113	113	under Chapter 372 or 382, Local Government Code, in which the
114	114	property is located:
115	115	(A) the name of the district;
116	116	(B) the total assessment levied against the
117	117	property by the district;
118	118	(C) the amount of the annual assessment levied
119	119	against the property by the district; and
120	120	(D) if applicable, the amount of each periodic
121	121	installment levied against the property by the district.
122	122	SECTION 6. This Act takes effect January 1, 2024.
123	123	______________________________ ______________________________
124	124	President of the Senate Speaker of the House
125	125	I hereby certify that S.B. No. 1916 passed the Senate on
126	126	May 10, 2023, by the following vote: Yeas 30, Nays 0.
127	127	______________________________
128	128	Secretary of the Senate
129	129	I hereby certify that S.B. No. 1916 passed the House on
130	130	May 24, 2023, by the following vote: Yeas 136, Nays 2, one
131	131	present not voting.
132	132	______________________________
133	133	Chief Clerk of the House
134	134	Approved:
135	135	______________________________
136	136	Date
137	137	______________________________
138	138	Governor