Texas 2025 - 89th Regular

Texas House Bill HB5161 Compare Versions

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

Old	New	Differences
1	1	89R17169 RDS-D
2	2	By: Patterson H.B. No. 5161
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the authority of the officer or employee designated by
10	10	the governing body of a municipality to calculate certain ad
11	11	valorem tax rates of the municipality to recalculate those rates.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 26.013(a)(2), Tax Code, is amended to
14	14	read as follows:
15	15	(2) "Voter-approval tax rate" means a taxing unit's
16	16	voter-approval tax rate in the applicable preceding tax year[, as
17	17	adopted by the taxing unit during the applicable preceding tax
18	18	year,] less the unused increment rate for that preceding tax year.
19	19	SECTION 2. Section 26.013, Tax Code, is amended by adding
20	20	Subsection (a-1) to read as follows:
21	21	(a-1) For purposes of this section, a voter-approval tax
22	22	rate that is recalculated under Section 26.04(c-3) is the taxing
23	23	unit's voter-approval tax rate in the applicable preceding tax
24	24	year.
25	25	SECTION 3. Section 26.04, Tax Code, is amended by adding
26	26	Subsection (c-3) and amending Subsections (d-1), (d-2), and (d-3)
27	27	to read as follows:
28	28	(c-3) Notwithstanding any other provision of this chapter,
29	29	the officer or employee designated by the governing body of a
30	30	municipality to calculate the municipality's no-new-revenue tax
31	31	rate and voter-approval tax rate for a tax year under Subsection
32	32	(c-2) shall recalculate those rates for that tax year after the
33	33	municipality receives the certified appraisal roll.
34	34	(d-1) The designated officer or employee shall use the tax
35	35	rate calculation forms prescribed by the comptroller under Section
36	36	5.07 in calculating or recalculating the no-new-revenue tax rate
37	37	and the voter-approval tax rate.
38	38	(d-2) The designated officer or employee may not submit the
39	39	no-new-revenue tax rate and the voter-approval tax rate to the
40	40	governing body of the taxing unit and the taxing unit may not adopt
41	41	a tax rate until the designated officer or employee certifies on the
42	42	tax rate calculation forms that the designated officer or employee
43	43	has accurately calculated the tax rates and has used values that are
44	44	the same as the values shown in the taxing unit's certified
45	45	appraisal roll in performing the calculations. The designated
46	46	officer or employee shall make the same certification required by
47	47	this subsection on the tax rate calculation forms used to
48	48	recalculate the tax rates under Subsection (c-3).
49	49	(d-3) As soon as practicable after the designated officer or
50	50	employee calculates or recalculates the no-new-revenue tax rate and
51	51	the voter-approval tax rate of the taxing unit, the designated
52	52	officer or employee shall submit the tax rate calculation forms
53	53	used in calculating or recalculating the rates to the county
54	54	assessor-collector for each county in which all or part of the
55	55	territory of the taxing unit is located.
56	56	SECTION 4. Section 26.16(d-1), Tax Code, is amended to read
57	57	as follows:
58	58	(d-1) In addition to posting the information described by
59	59	Subsection (a), the county assessor-collector shall post on the
60	60	Internet website of the county for each taxing unit all or part of
61	61	the territory of which is located in the county:
62	62	(1) the tax rate calculation forms used by the
63	63	designated officer or employee of each taxing unit to calculate or
64	64	recalculate the no-new-revenue and voter-approval tax rates of the
65	65	taxing unit for the most recent five tax years beginning with the
66	66	2020 tax year, as certified by the designated officer or employee
67	67	under Section 26.04(d-2); and
68	68	(2) the name and official contact information for each
69	69	member of the governing body of the taxing unit.
70	70	SECTION 5. Section 26.17(e), Tax Code, is amended to read as
71	71	follows:
72	72	(e) The officer or employee designated by the governing body
73	73	of each taxing unit in which the property is located to calculate
74	74	the no-new-revenue tax rate and the voter-approval tax rate for the
75	75	taxing unit must electronically incorporate into the database:
76	76	(1) the information described by Subsections (b)(5),
77	77	(6), (7), (12), and (13), as applicable, as the information becomes
78	78	available; [and]
79	79	(2) the tax rate calculation forms prepared under
80	80	Section 26.04(d-1) at the same time the designated officer or
81	81	employee submits the tax rates to the governing body of the taxing
82	82	unit under Section 26.04(e); and
83	83	(3) the tax rate calculation forms prepared under
84	84	Section 26.04(c-3) as soon as practicable after certifying the
85	85	forms.
86	86	SECTION 6. This Act takes effect September 1, 2025.