Texas 2025 - 89th Regular

Texas Senate Bill SB749 Compare Versions

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

Old	New	Differences
1	1	89R8834 TJB-D
2	2	By: Kolkhorst S.B. No. 749
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the adoption of an ad valorem tax rate by certain
10	10	special districts and voter approval of a proposed ad valorem tax
11	11	rate that exceeds the voter-approval tax rate.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 2051.202(d), Government Code, is amended
14	14	to read as follows:
15	15	(d) A special purpose district shall post or cause to be
16	16	posted on an Internet website the following information, if
17	17	applicable:
18	18	(1) the name of the special purpose district;
19	19	(2) the name and term of office of each member of the
20	20	governing body of the special purpose district;
21	21	(3) the contact information for the main office of the
22	22	special purpose district, including the physical address, the
23	23	mailing address, and the telephone number;
24	24	(4) the official contact information for each member
25	25	of the governing body of the special purpose district;
26	26	(5) if the special purpose district employs a person
27	27	as a general manager or executive director, or in another position
28	28	to perform duties or functions comparable to those of a general
29	29	manager or executive director, the name of the general manager,
30	30	executive director, or person that performs those duties;
31	31	(6) if the special purpose district contracts with a
32	32	utility operator, the contact information for a person representing
33	33	the utility operator, including a mailing address and telephone
34	34	number;
35	35	(7) if the special purpose district contracts with a
36	36	tax assessor-collector, the contact information for a person
37	37	representing the tax assessor-collector, including a mailing
38	38	address and telephone number;
39	39	(8) if the special purpose district imposes an ad
40	40	valorem tax, the rate of the ad valorem tax of the special purpose
41	41	district;
42	42	(9) if the special purpose district imposes a sales
43	43	and use tax, the rate of the sales and use tax of the special purpose
44	44	district;
45	45	(10) any notice of tax hearing required to be given
46	46	under Chapter 26, Tax Code[, or Section 49.236, Water Code];
47	47	(11) the location and schedule of meetings of the
48	48	governing body of the special purpose district;
49	49	(12) a statement substantially similar to the
50	50	following: "Residents of the district have the right to request the
51	51	designation of a meeting location within the district under Section
52	52	49.062(g), Water Code. A description of this process can be found at
53	53	(insert link to the Internet website described by Section
54	54	49.062(g), Water Code).";
55	55	(13) each notice of a meeting of the governing body of
56	56	the special purpose district under Subchapter C, Chapter 551, for
57	57	meetings conducted in the current calendar year and the immediately
58	58	preceding calendar year;
59	59	(14) the minutes of a public meeting of the governing
60	60	body of the special purpose district under Section 551.021 for
61	61	meetings conducted in the current calendar year and the immediately
62	62	preceding calendar year; and
63	63	(15) the most recent financial audit of the special
64	64	purpose district.
65	65	SECTION 2. Section 26.012(19), Tax Code, is amended to read
66	66	as follows:
67	67	(19) "Special taxing unit" means[:
68	68	[(A)] a taxing unit, other than a school
69	69	district, for which the maintenance and operations tax rate
70	70	proposed for the current tax year is 2.5 cents or less per $100 of
71	71	taxable value[;
72	72	[(B) a junior college district; or
73	73	[(C) a hospital district].
74	74	SECTION 3. Section 26.013, Tax Code, is amended by adding
75	75	Subsection (c) to read as follows:
76	76	(c) This subsection applies only to a junior college
77	77	district, a hospital district, or a taxing unit to which former
78	78	Section 49.236, Water Code, applied in the 2025 tax year.
79	79	Notwithstanding Subsection (b)(2), for each tax year before the
80	80	2026 tax year, the foregone revenue amount of a taxing unit to which
81	81	this subsection applies is considered to be zero. This subsection
82	82	expires December 31, 2028.
83	83	SECTION 4. Section 49.057, Water Code, is amended by
84	84	amending Subsection (b) and adding Subsection (j) to read as
85	85	follows:
86	86	(b) The board shall adopt an annual budget. The board of a
87	87	developed district[, as defined by Section 49.23602,] shall include
88	88	as an appendix to the budget the district's:
89	89	(1) audited financial statements;
90	90	(2) bond transcripts; and
91	91	(3) engineer's reports required by Section 49.106.
92	92	(j) In this section, "developed district" means a district
93	93	that has financed, completed, and issued bonds to pay for all land,
94	94	works, improvements, facilities, plants, equipment, and appliances
95	95	necessary to serve at least 95 percent of the projected build-out of
96	96	the district in accordance with the purposes for its creation or the
97	97	purposes authorized by the constitution, this code, or any other
98	98	law.
99	99	SECTION 5. Section 6B(f), Chapter 1472, Acts of the 77th
100	100	Legislature, Regular Session, 2001, is amended to read as follows:
101	101	(f) The district may provide that payments required by any
102	102	of the district's contracts, agreements, or leases may be payable
103	103	from the sale of notes, taxes, or bonds, or any combination of
104	104	notes, taxes, or bonds, or may be secured by a lien on or a pledge of
105	105	any available funds, including proceeds of the district's
106	106	maintenance tax, and may be payable subject to annual appropriation
107	107	by the district. The district may pledge to impose and may impose a
108	108	maintenance tax in an amount sufficient to comply with the
109	109	district's obligations under the district's contracts, leases, and
110	110	agreements at a maximum aggregate rate not to exceed 10 cents for
111	111	each $100 valuation of taxable property in the district. [Sections
112	112	26.012, 26.04, 26.05, 26.07, and 26.075, Tax Code, do not apply to
113	113	maintenance taxes levied and collected for payments under a
114	114	contract, agreement, lease, time warrant, or maintenance note
115	115	issued or executed under this section.]
116	116	SECTION 6. The following provisions are repealed:
117	117	(1) Section 3828.157, Special District Local Laws
118	118	Code;
119	119	(2) Section 8876.152, Special District Local Laws
120	120	Code;
121	121	(3) Section 49.107(g), Water Code;
122	122	(4) Section 49.108(f), Water Code;
123	123	(5) Section 49.236, Water Code;
124	124	(6) Section 49.23601, Water Code;
125	125	(7) Section 49.23602, Water Code; and
126	126	(8) Section 49.23603, Water Code.
127	127	SECTION 7. Section 26.012(19), Tax Code, as amended by this
128	128	Act, applies only to an ad valorem tax year that begins on or after
129	129	the effective date of this Act.
130	130	SECTION 8. Section 6B(f), Chapter 1472, Acts of the 77th
131	131	Legislature, Regular Session, 2001, as amended by this Act, applies
132	132	only to an ad valorem tax year that begins on or after the effective
133	133	date of this Act.
134	134	SECTION 9. The repeal of Sections 3828.157 and 8876.152,
135	135	Special District Local Laws Code, and Sections 49.107(g),
136	136	49.108(f), 49.236, 49.23601, 49.23602, and 49.23603, Water Code,
137	137	applies only to an ad valorem tax year that begins on or after the
138	138	effective date of this Act.
139	139	SECTION 10. This Act takes effect January 1, 2026.