BILL ANALYSIS Senate Research Center S.B. 1023 89R1795 RDS-D By: Bettencourt Local Government 3/7/2025 As Filed AUTHOR'S / SPONSOR'S STATEMENT OF INTENT Current law requires that the Comptroller of Public Accounts of the State of Texas prescribe tax rate calculation forms to be used by the designated officer of taxing units for purposes of calculating a no-new-revenue tax rate and voter-approval tax rate, as required under Chapter 26, Tax Code. S.B. 1023 seeks to require that each line item entry on the tax rate calculation forms include a hyperlink to a document that evidences the accuracy of the entry. The inclusion of this information will allow taxpayers to more easily verify the accuracy of the tax rate calculation forms. As proposed, S.B. 1023 amends current law relating to the calculation of certain ad valorem tax rates. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 5.07(g), Tax Code, as follows: (g) Requires that the forms described by Subsection (f) (relating to requiring the Comptroller of Public Accounts of the State of Texas (comptroller) to prescribe the tax rate calculation forms) be in electronic format and meet certain criteria, including being capable of including for each entry, other than an entry making a mathematical calculation, a hyperlink to a document that evidences the accuracy of the entry. Makes nonsubstantive changes. SECTION 2. Amends Section 26.03, Tax Code, by adding Subsection (e), as follows: (e) Requires that the adjustments to the value of property taxable by the unit and to the amount of taxes imposed or collected by the unit prescribed by Section 26.03 (Treatment of Captured Appraised Value and Tax Increment), for a taxing unit in which a tax rate calculation for a tax year is affected by this application of this section, be calculated separately for each reinvestment zone in which the taxing unit participates. Requires the comptroller to ensure that the tax rate calculation forms prescribed under Section 5.07 (Property Tax Forms and Records Systems) provide for the calculations to be made in the manner required by this subsection. SECTION 3. Amends Section 26.04(d-1), Tax Code, to require the designated officer or employee to include a hyperlink described by Section 5.07(g)(4) (relating to requiring that the forms be in an electronic format and be capable of including for each entry, other than a mathematical calculation, a hyperlink to a document that evidences the accuracy of the entry) for each entry on the form, other than an entry making a mathematical calculation. SECTION 4. Makes application of this Act prospective. SECTION 5. Effective date: January 1, 2026.
BILL ANALYSIS
Senate Research Center S.B. 1023
89R1795 RDS-D By: Bettencourt
Local Government
3/7/2025
As Filed
Senate Research Center
S.B. 1023
89R1795 RDS-D
By: Bettencourt
Local Government
3/7/2025
As Filed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Current law requires that the Comptroller of Public Accounts of the State of Texas prescribe tax rate calculation forms to be used by the designated officer of taxing units for purposes of calculating a no-new-revenue tax rate and voter-approval tax rate, as required under Chapter 26, Tax Code.
S.B. 1023 seeks to require that each line item entry on the tax rate calculation forms include a hyperlink to a document that evidences the accuracy of the entry. The inclusion of this information will allow taxpayers to more easily verify the accuracy of the tax rate calculation
forms.
As proposed, S.B. 1023 amends current law relating to the calculation of certain ad valorem tax rates.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 5.07(g), Tax Code, as follows:
(g) Requires that the forms described by Subsection (f) (relating to requiring the Comptroller of Public Accounts of the State of Texas (comptroller) to prescribe the tax rate calculation forms) be in electronic format and meet certain criteria, including being capable of including for each entry, other than an entry making a mathematical calculation, a hyperlink to a document that evidences the accuracy of the entry. Makes nonsubstantive changes.
SECTION 2. Amends Section 26.03, Tax Code, by adding Subsection (e), as follows:
(e) Requires that the adjustments to the value of property taxable by the unit and to the amount of taxes imposed or collected by the unit prescribed by Section 26.03 (Treatment of Captured Appraised Value and Tax Increment), for a taxing unit in which a tax rate calculation for a tax year is affected by this application of this section, be calculated separately for each reinvestment zone in which the taxing unit participates. Requires the comptroller to ensure that the tax rate calculation forms prescribed under Section 5.07 (Property Tax Forms and Records Systems) provide for the calculations to be made in the manner required by this subsection.
SECTION 3. Amends Section 26.04(d-1), Tax Code, to require the designated officer or employee to include a hyperlink described by Section 5.07(g)(4) (relating to requiring that the forms be in an electronic format and be capable of including for each entry, other than a mathematical calculation, a hyperlink to a document that evidences the accuracy of the entry) for each entry on the form, other than an entry making a mathematical calculation.
SECTION 4. Makes application of this Act prospective.
SECTION 5. Effective date: January 1, 2026.