Bill Text: TX HB2 | 2019-2020 | 86th Legislature | Comm Sub
Bill Title: Relating to ad valorem taxation; authorizing fees.
Spectrum: Partisan Bill (Republican 70-3)
Status: (Introduced - Dead) 2019-04-30 - Laid on the table subject to call [HB2 Detail]
Download: Texas-2019-HB2-Comm_Sub.html
86R23619 CJC/TJB-F | |||
By: Burrows | H.B. No. 2 | ||
Substitute the following for H.B. No. 2: | |||
By: Murphy | C.S.H.B. No. 2 |
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relating to ad valorem taxation; authorizing fees. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. This Act may be cited as the Texas Taxpayer | ||
Transparency Act of 2019. | ||
SECTION 2. Section 1.085(a), Tax Code, is amended to read as | ||
follows: | ||
(a) Notwithstanding any other provision in this title and | ||
except as provided by this section, any notice, rendition, | ||
application form, or completed application, or information | ||
requested under Section 41.461(a)(2), that is required or permitted | ||
by this title to be delivered between a chief appraiser, an | ||
appraisal district, an appraisal review board, or any combination | ||
of those persons and a property owner or [ |
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owner under Section 1.111(f) may be delivered in an electronic | ||
format if the chief appraiser and the property owner or person | ||
designated by the owner agree under this section. | ||
SECTION 3. Chapter 5, Tax Code, is amended by adding Section | ||
5.01 to read as follows: | ||
Sec. 5.01. PROPERTY TAX ADMINISTRATION ADVISORY BOARD. | ||
(a) The comptroller shall appoint the property tax administration | ||
advisory board to advise the comptroller with respect to the | ||
division or divisions within the office of the comptroller with | ||
primary responsibility for state administration of property | ||
taxation and state oversight of appraisal districts. The advisory | ||
board may make recommendations to the comptroller regarding | ||
improving the effectiveness and efficiency of the property tax | ||
system, best practices, and complaint resolution procedures. | ||
(b) The advisory board is composed of at least six members | ||
appointed by the comptroller. The members of the board should | ||
include: | ||
(1) representatives of property tax payers, appraisal | ||
districts, assessors, and school districts; and | ||
(2) a person who has knowledge or experience in | ||
conducting ratio studies. | ||
(c) The members of the advisory board serve at the pleasure | ||
of the comptroller. | ||
(d) Any advice to the comptroller relating to a matter | ||
described by Subsection (a) that is provided by a member of the | ||
advisory board must be provided at a meeting called by the | ||
comptroller. | ||
(e) Chapter 2110, Government Code, does not apply to the | ||
advisory board. | ||
SECTION 4. Sections 5.041(b), (c), (e-1), and (e-3), Tax | ||
Code, are amended to read as follows: | ||
(b) A member of the appraisal review board established for | ||
an appraisal district must complete the course established under | ||
Subsection (a). The course must provide at least eight hours of | ||
classroom training and education. A member of the appraisal review | ||
board may not participate in a hearing conducted by the board unless | ||
the person has completed the course established under Subsection | ||
(a) and received a certificate of course completion. | ||
(c) The comptroller may contract with service providers to | ||
assist with the duties imposed under Subsection (a), but the course | ||
required may not be provided by an appraisal district, the chief | ||
appraiser or another employee of an appraisal district, a member of | ||
the board of directors of an appraisal district, a member of an | ||
appraisal review board, or a taxing unit. The comptroller may | ||
assess a fee to recover a portion of the costs incurred for the | ||
training course, but the fee may not exceed $50 for each [ |
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person trained. If the training is provided to an individual other | ||
than a member of an appraisal review board, the comptroller may | ||
assess a fee not to exceed $50 for each person trained. | ||
(e-1) In addition to the course established under | ||
Subsection (a), the comptroller shall approve curricula and provide | ||
materials for use in a continuing education course for members of an | ||
appraisal review board. The course must provide at least four hours | ||
of classroom training and education. The curricula and materials | ||
must include information regarding: | ||
(1) the cost, income, and market data comparison | ||
methods of appraising property; | ||
(2) the appraisal of business personal property; | ||
(3) the determination of capitalization rates for | ||
property appraisal purposes; | ||
(4) the duties of an appraisal review board; | ||
(5) the requirements regarding the independence of an | ||
appraisal review board from the board of directors and the chief | ||
appraiser and other employees of the appraisal district; | ||
(6) the prohibitions against ex parte communications | ||
applicable to appraisal review board members; | ||
(7) the Uniform Standards of Professional Appraisal | ||
Practice; | ||
(8) the duty of the appraisal district to substantiate | ||
the district's determination of the value of property; | ||
(9) the requirements regarding the equal and uniform | ||
appraisal of property; | ||
(10) the right of a property owner to protest the | ||
appraisal of the property as provided by Chapter 41; and | ||
(11) a detailed explanation of each of the actions | ||
described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, | ||
41.42, and 41.43 so that members are fully aware of each of the | ||
grounds on which a property appraisal can be appealed. | ||
(e-3) The comptroller may contract with service providers | ||
to assist with the duties imposed under Subsection (e-1), but the | ||
course required by that subsection may not be provided by an | ||
appraisal district, the chief appraiser or another employee of an | ||
appraisal district, a member of the board of directors of an | ||
appraisal district, a member of an appraisal review board, or a | ||
taxing unit. The comptroller may assess a fee to recover a portion | ||
of the costs incurred for the continuing education course, but the | ||
fee may not exceed $50 for each person trained. If the training is | ||
provided to an individual other than a member of an appraisal review | ||
board, the comptroller may assess a fee not to exceed $50 for each | ||
person trained. | ||
SECTION 5. Chapter 5, Tax Code, is amended by adding Section | ||
5.043 to read as follows: | ||
Sec. 5.043. TRAINING OF ARBITRATORS. (a) This section | ||
applies only to persons who have agreed to serve as arbitrators | ||
under Chapter 41A. | ||
(b) The comptroller shall: | ||
(1) approve curricula and provide an arbitration | ||
manual and other materials for use in training and educating | ||
arbitrators; | ||
(2) make all materials for use in training and | ||
educating arbitrators freely available online; and | ||
(3) establish and supervise a training program on | ||
property tax law for the training and education of arbitrators. | ||
(c) The training program must: | ||
(1) emphasize the requirements regarding the equal and | ||
uniform appraisal of property; and | ||
(2) be at least four hours in length. | ||
(d) The training program may be provided online. The | ||
comptroller by rule may prescribe the manner by which the | ||
comptroller may verify that a person taking the training program | ||
online has taken and completed the program. | ||
(e) The comptroller may contract with service providers to | ||
assist with the duties imposed under Subsection (b), but the | ||
training program may not be provided by an appraisal district, the | ||
chief appraiser or another employee of an appraisal district, a | ||
member of the board of directors of an appraisal district, a member | ||
of an appraisal review board, or a taxing unit. The comptroller may | ||
assess a fee to recover a portion of the costs incurred for the | ||
training program, but the fee may not exceed $50 for each person | ||
trained. | ||
(f) The comptroller shall prepare an arbitration manual for | ||
use in the training program. The manual shall be updated regularly | ||
and may be revised on request, in writing, to the comptroller. The | ||
revised language must be approved by the unanimous agreement of a | ||
committee selected by the comptroller and representing, equally, | ||
taxpayers and chief appraisers. The person requesting the revision | ||
must pay the costs of mediation if the comptroller determines that | ||
mediation is required. | ||
SECTION 6. Section 5.05, Tax Code, is amended by adding | ||
Subsection (c-1) to read as follows: | ||
(c-1) An appraisal district shall appraise property in | ||
accordance with any appraisal manuals required by law to be | ||
prepared and issued by the comptroller. | ||
SECTION 7. Section 5.07, Tax Code, is amended by adding | ||
Subsections (f), (g), (h), (i), and (j) to read as follows: | ||
(f) The comptroller shall prescribe tax rate calculation | ||
forms to be used by the designated officer or employee of each: | ||
(1) taxing unit other than a school district to | ||
calculate and submit the no-new-revenue tax rate and the rollback | ||
tax rate for the taxing unit as required by Chapter 26; and | ||
(2) school district to: | ||
(A) calculate and submit the no-new-revenue tax | ||
rate and the rollback tax rate for the district as required by | ||
Chapter 26; and | ||
(B) submit the rate to maintain the same amount | ||
of state and local revenue per weighted student that the district | ||
received in the school year beginning in the preceding tax year as | ||
required by Chapter 26. | ||
(g) The forms described by Subsection (f) must be in an | ||
electronic format and: | ||
(1) have blanks that can be filled in electronically; | ||
(2) be capable of being certified by the designated | ||
officer or employee after completion as accurately calculating the | ||
applicable tax rates and using values that are the same as the | ||
values shown in the taxing unit's certified appraisal roll; and | ||
(3) be capable of being electronically incorporated | ||
into the property tax database maintained by each appraisal | ||
district under Section 26.17 and submitted electronically to the | ||
county assessor-collector of each county in which all or part of the | ||
territory of the taxing unit is located. | ||
(h) For purposes of Subsections (f) and (g), the comptroller | ||
shall use the forms published on the comptroller's Internet website | ||
as of January 1, 2019, modified as necessary to comply with the | ||
requirements of this section. The comptroller shall update the | ||
forms as necessary to reflect formatting or other nonsubstantive | ||
changes. | ||
(i) The comptroller may revise the forms to reflect | ||
substantive changes other than those described by Subsection (h) or | ||
on receipt of a request in writing. A revision under this | ||
subsection must be approved by the agreement of a majority of the | ||
members of a committee selected by the comptroller who are present | ||
at a committee meeting at which a quorum is present. The members of | ||
the committee must represent, equally, taxpayers, taxing units or | ||
persons designated by taxing units, and assessors. In the case of a | ||
revision for which the comptroller receives a request in writing, | ||
the person requesting the revision shall pay the costs of mediation | ||
if the comptroller determines that mediation is required. | ||
(j) A meeting of the committee held under Subsection (i) is | ||
not subject to the requirements of Chapter 551, Government Code. | ||
SECTION 8. Section 5.09(a), Tax Code, is amended to read as | ||
follows: | ||
(a) The comptroller shall prepare a biennial report of the | ||
total appraised values and taxable values of taxable property by | ||
category and the tax rates of each county, municipality, special | ||
district, and school district in effect for the two years preceding | ||
the year in which the report is prepared. The comptroller shall | ||
review and verify the values and tax rates reported to the | ||
comptroller for the purpose of preparing the report and prepare the | ||
report so that the information provided to the comptroller is | ||
presented in a consistent manner. | ||
SECTION 9. Section 5.091, Tax Code, is amended to read as | ||
follows: | ||
Sec. 5.091. STATEWIDE LIST OF TAX RATES. (a) Each year the | ||
comptroller shall prepare a list that includes the total tax rate | ||
imposed by each taxing unit in this state, as [ |
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appraisal district, for the year [ |
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list is prepared. The comptroller shall: | ||
(1) prescribe the manner in which and deadline by | ||
which appraisal districts are required to submit the tax rates to | ||
the comptroller; and | ||
(2) list the tax rates alphabetically according to: | ||
(A) the county or counties in which each taxing | ||
unit is located; and | ||
(B) the name of each taxing unit [ |
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(b) Not later than January 1 [ |
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Internet website the list required by Subsection (a). | ||
SECTION 10. Sections 5.102(a) and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) At least once every two years, the comptroller shall | ||
review the governance of each appraisal district, the taxpayer | ||
assistance provided by each appraisal district, and the operating | ||
and appraisal standards, procedures, and methodology used by each | ||
appraisal district, to determine compliance with generally | ||
accepted standards, procedures, and methodology, including | ||
compliance with standards, procedures, and methodology prescribed | ||
by any appraisal manuals required by law to be prepared and issued | ||
by the comptroller. After consultation with the property tax | ||
administration advisory board [ |
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procedures and standards for conducting and scoring the review. | ||
(c) At the conclusion of the review, the comptroller shall, | ||
in writing, notify the appraisal district concerning its | ||
performance in the review. If the review results in a finding that | ||
an appraisal district is not in compliance with generally accepted | ||
standards, procedures, and methodology, including compliance with | ||
standards, procedures, and methodology prescribed by any appraisal | ||
manuals required by law to be prepared and issued by the | ||
comptroller, the comptroller shall deliver a report that details | ||
the comptroller's findings and recommendations for improvement to: | ||
(1) the appraisal district's chief appraiser and board | ||
of directors; and | ||
(2) the superintendent and board of trustees of each | ||
school district participating in the appraisal district. | ||
SECTION 11. Chapter 5, Tax Code, is amended by adding | ||
Section 5.104 to read as follows: | ||
Sec. 5.104. APPRAISAL REVIEW BOARD SURVEY; REPORT. (a) The | ||
comptroller shall: | ||
(1) prepare an appraisal review board survey form that | ||
allows an individual described by Subsection (b) to submit comments | ||
and suggestions to the comptroller regarding an appraisal review | ||
board; | ||
(2) prepare instructions for completing and | ||
submitting the form; and | ||
(3) establish and maintain a web page on the | ||
comptroller's Internet website that allows an individual described | ||
by Subsection (b) to electronically complete and submit the form. | ||
(b) The following individuals who attend a hearing in person | ||
or by telephone conference call on a motion filed under Section | ||
25.25 to correct the appraisal roll or a protest under Chapter 41 | ||
may complete and submit a survey form under this section: | ||
(1) a property owner whose property is the subject of | ||
the motion or protest; | ||
(2) the designated agent of the owner; or | ||
(3) a designated representative of the appraisal | ||
district in which the motion or protest is filed. | ||
(c) The survey form must allow an individual to submit | ||
comments and suggestions regarding: | ||
(1) the matters listed in Section 5.103(b); and | ||
(2) any other matter related to the fairness and | ||
efficiency of the appraisal review board. | ||
(d) An appraisal district must provide to each property | ||
owner or designated agent of the owner who is authorized to submit a | ||
survey form under this section a document that states that the owner | ||
or agent: | ||
(1) is entitled to complete and submit the survey | ||
form; | ||
(2) may submit the form to the comptroller: | ||
(A) in person; | ||
(B) by mail; | ||
(C) by electronic mail; or | ||
(D) through the web page required to be | ||
established by the comptroller under Subsection (a)(3); and | ||
(3) may obtain a paper copy of the form and | ||
instructions for completing the form at the appraisal office. | ||
(e) The document described by Subsection (d) must include | ||
the uniform resource locator (URL) address of the web page required | ||
to be established by the comptroller under Subsection (a)(3). | ||
(f) An appraisal district must provide the document | ||
described by Subsection (d) to a property owner or the designated | ||
agent of the owner: | ||
(1) at or before the first hearing on the motion or | ||
protest described by Subsection (b) by the appraisal review board | ||
established for the appraisal district or by a panel of the board; | ||
and | ||
(2) with each order under Section 25.25 or 41.47 | ||
determining a motion or protest, as applicable, delivered by the | ||
board or a panel of the board. | ||
(g) Notwithstanding Subsections (d) and (f), if an | ||
appraisal district provides the document described by Subsection | ||
(d) to a property owner or the designated agent of the owner at or | ||
before a hearing on a motion or protest described by Subsection (b), | ||
the appraisal district is not required to provide another copy of | ||
the document to the owner or agent at or before another hearing on a | ||
motion or protest held on the same day. | ||
(h) An individual who elects to submit the survey form must | ||
submit the form to the comptroller as provided by this section. An | ||
individual may submit only one survey form for each motion or | ||
protest. | ||
(i) The comptroller shall allow an individual to submit a | ||
survey form to the comptroller in the following manner: | ||
(1) in person; | ||
(2) by mail; | ||
(3) by electronic mail; or | ||
(4) through the web page required to be established by | ||
the comptroller under Subsection (a)(3). | ||
(j) An appraisal district may not require a property owner | ||
or the designated agent of the owner to complete a survey form at | ||
the appraisal office. | ||
(k) The comptroller shall issue an annual report that | ||
summarizes the information included in the survey forms submitted | ||
during the preceding tax year. The report may not disclose the | ||
identity of an individual who submitted a survey form. | ||
(l) The comptroller may adopt rules necessary to implement | ||
this section. | ||
SECTION 12. Section 5.13(d), Tax Code, is amended to read as | ||
follows: | ||
(d) In conducting a general audit, the comptroller shall | ||
consider and report on: | ||
(1) the extent to which the district complies with | ||
applicable law or generally accepted standards of appraisal or | ||
other relevant practice, including appraisal standards and | ||
practices prescribed by any appraisal manuals required by law to be | ||
prepared and issued by the comptroller; | ||
(2) the uniformity and level of appraisal of major | ||
kinds of property and the cause of any significant deviations from | ||
ideal uniformity and equality of appraisal of major kinds of | ||
property; | ||
(3) duplication of effort and efficiency of operation; | ||
(4) the general efficiency, quality of service, and | ||
qualification of appraisal district personnel; and | ||
(5) except as otherwise provided by Subsection (b) [ |
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audit. | ||
SECTION 13. Section 6.035(a-1), Tax Code, is amended to | ||
read as follows: | ||
(a-1) An individual is ineligible to serve on an appraisal | ||
district board of directors if the individual has engaged in the | ||
business of appraising property for compensation for use in | ||
proceedings under this title or of representing property owners for | ||
compensation in proceedings under this title in the appraisal | ||
district at any time during the preceding three [ |
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SECTION 14. Section 6.15, Tax Code, is amended by adding | ||
Subsection (c-1) to read as follows: | ||
(c-1) Subsections (a) and (b) do not prohibit a member of | ||
the board of directors of an appraisal district from transmitting | ||
to the chief appraiser without comment a complaint by a property | ||
owner or taxing unit about the appraisal of a specific property, | ||
provided that the transmission is in writing. | ||
SECTION 15. Section 6.41, Tax Code, is amended by amending | ||
Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and | ||
(d-10) to read as follows: | ||
(b) Except as provided by Subsection (b-1) or (b-2), an | ||
appraisal review [ |
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(b-1) An appraisal [ |
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directors by resolution of a majority of the board's [ |
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may increase the size of the district's appraisal review board to | ||
the number of members the board of directors considers appropriate. | ||
(b-2) An appraisal district board of directors for a | ||
district established in a county with a population of one million or | ||
more by resolution of a majority of the board's members shall | ||
increase the size of the district's appraisal review board to the | ||
number of members the board of directors considers appropriate to | ||
manage the duties of the appraisal review board, including the | ||
duties of each special panel established under Section 6.425. | ||
(d-9) In selecting individuals who are to serve as members | ||
of the appraisal review board for an appraisal district described | ||
by Subsection (b-2), the local administrative district judge shall | ||
select an adequate number of qualified individuals to permit the | ||
chairman of the appraisal review board to fill the positions on each | ||
special panel established under Section 6.425. | ||
(d-10) Upon selection of the individuals who are to serve as | ||
members of the appraisal review board, the local administrative | ||
district judge shall enter an appropriate order designating such | ||
members and setting each member's respective term of office, as | ||
provided elsewhere in this section. | ||
SECTION 16. Sections 6.412(a) and (d), Tax Code, are | ||
amended to read as follows: | ||
(a) An individual is ineligible to serve on an appraisal | ||
review board if the individual: | ||
(1) is related within the second degree by | ||
consanguinity or affinity, as determined under Chapter 573, | ||
Government Code, to an individual who is engaged in the business of | ||
appraising property for compensation for use in proceedings under | ||
this title or of representing property owners for compensation in | ||
proceedings under this title in the appraisal district for which | ||
the appraisal review board is established; | ||
(2) owns property on which delinquent taxes have been | ||
owed to a taxing unit for more than 60 days after the date the | ||
individual knew or should have known of the delinquency unless: | ||
(A) the delinquent taxes and any penalties and | ||
interest are being paid under an installment payment agreement | ||
under Section 33.02; or | ||
(B) a suit to collect the delinquent taxes is | ||
deferred or abated under Section 33.06 or 33.065; or | ||
(3) is related within the third degree by | ||
consanguinity or within the second degree by affinity, as | ||
determined under Chapter 573, Government Code, to a member of: | ||
(A) the appraisal district's board of directors; | ||
or | ||
(B) the appraisal review board. | ||
(d) A person is ineligible to serve on the appraisal review | ||
board of an appraisal district established for a county described | ||
by Section 6.41(d-1) [ |
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the person: | ||
(1) is a former member of the board of directors, | ||
former officer, or former employee of the appraisal district; | ||
(2) served as a member of the governing body or officer | ||
of a taxing unit for which the appraisal district appraises | ||
property, until the fourth anniversary of the date the person | ||
ceased to be a member or officer; [ |
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(3) appeared before the appraisal review board for | ||
compensation during the two-year period preceding the date the | ||
person is appointed; or | ||
(4) served for all or part of three previous terms as a | ||
board member or auxiliary board member on the appraisal review | ||
board. | ||
SECTION 17. Section 6.414(d), Tax Code, is amended to read | ||
as follows: | ||
(d) An auxiliary board member may hear taxpayer protests | ||
before the appraisal review board. An auxiliary board member may | ||
not hear taxpayer protests before a special panel established under | ||
Section 6.425 unless the member is eligible to be appointed to the | ||
special panel. If one or more auxiliary board members sit on a | ||
panel established under Section 6.425 or 41.45 to conduct a protest | ||
hearing, the number of regular appraisal review board members | ||
required by that section to constitute the panel is reduced by the | ||
number of auxiliary board members sitting. An auxiliary board | ||
member sitting on a panel is considered a regular board member for | ||
all purposes related to the conduct of the hearing. | ||
SECTION 18. Section 6.42, Tax Code, is amended by amending | ||
Subsection (a) and adding Subsection (d) to read as follows: | ||
(a) A majority of the appraisal review board constitutes a | ||
quorum. The local administrative district judge under Subchapter | ||
D, Chapter 74, Government Code, in the county in which [ |
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shall select a chairman and a secretary from among the members of | ||
the appraisal review board. The judge [ |
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any, who has a background in law and property appraisal. | ||
(d) The concurrence of a majority of the members of the | ||
appraisal review board present at a meeting of the board is | ||
sufficient for a recommendation, determination, decision, or other | ||
action by the board. The concurrence of a majority of the members | ||
of a panel of the board present at a meeting of the panel is | ||
sufficient for a recommendation by the panel. The concurrence of | ||
more than a majority of the members of the board or panel may not be | ||
required. | ||
SECTION 19. Subchapter C, Chapter 6, Tax Code, is amended by | ||
adding Section 6.425 to read as follows: | ||
Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN | ||
CERTAIN DISTRICTS. (a) This section applies only to the appraisal | ||
review board for an appraisal district described by Section | ||
6.41(b-2). | ||
(b) The appraisal review board shall establish special | ||
panels to conduct protest hearings under Chapter 41 relating to | ||
property that: | ||
(1) has an appraised value of $50 million or more as | ||
determined by the appraisal district; and | ||
(2) is included in one of the following | ||
classifications: | ||
(A) commercial real and personal property; | ||
(B) real and personal property of utilities; | ||
(C) industrial and manufacturing real and | ||
personal property; and | ||
(D) multifamily residential real property. | ||
(c) Each special panel described by this section consists of | ||
three members of the appraisal review board appointed by the | ||
chairman of the board. | ||
(d) To be eligible to be appointed to a special panel | ||
described by this section, a member of the appraisal review board | ||
must: | ||
(1) hold a juris doctor or equivalent degree; | ||
(2) hold a master of business administration degree; | ||
(3) be licensed as a certified public accountant under | ||
Chapter 901, Occupations Code; | ||
(4) be accredited by the American Society of | ||
Appraisers as an accredited senior appraiser; | ||
(5) possess an MAI professional designation from the | ||
Appraisal Institute; | ||
(6) possess a Certified Assessment Evaluator (CAE) | ||
professional designation from the International Association of | ||
Assessing Officers; | ||
(7) have at least 10 years of experience in property | ||
tax appraisal or consulting; or | ||
(8) be licensed as a real estate broker or sales agent | ||
under Chapter 1101, Occupations Code. | ||
(e) Notwithstanding Subsection (d), the chairman of the | ||
appraisal review board may appoint to a special panel described by | ||
this section a member of the appraisal review board who does not | ||
meet the qualifications prescribed by that subsection if: | ||
(1) the number of persons appointed to the board by the | ||
local administrative district judge who meet those qualifications | ||
is not sufficient to fill the positions on each special panel; and | ||
(2) the board member being appointed to the panel | ||
holds a bachelor's degree in any field. | ||
(f) In addition to conducting protest hearings relating to | ||
property described by Subsection (b) of this section, a special | ||
panel may conduct protest hearings under Chapter 41 relating to | ||
property not described by Subsection (b) of this section as | ||
assigned by the chairman of the appraisal review board. | ||
SECTION 20. Section 22.23(d), Tax Code, is amended to read | ||
as follows: | ||
(d) Notwithstanding any other provision of this section, | ||
rendition statements and property reports required to be filed by a | ||
property owner [ |
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Commission of Texas, the Railroad Commission of Texas, the federal | ||
Surface Transportation Board, or the Federal Energy Regulatory | ||
Commission must be delivered to the chief appraiser not later than | ||
April 30, except as provided by Section 22.02. The chief appraiser | ||
may extend the filing deadline in the manner prescribed by | ||
Subsection (b) [ |
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SECTION 21. Section 23.01, Tax Code, is amended by amending | ||
Subsection (b) and adding Subsection (h) to read as follows: | ||
(b) The market value of property shall be determined by the | ||
application of generally accepted appraisal methods and | ||
techniques, including appraisal methods and techniques prescribed | ||
by any appraisal manuals required by law to be prepared and issued | ||
by the comptroller. If the appraisal district determines the | ||
appraised value of a property using mass appraisal standards, the | ||
mass appraisal standards must comply with the Uniform Standards of | ||
Professional Appraisal Practice. The same or similar appraisal | ||
methods and techniques shall be used in appraising the same or | ||
similar kinds of property. However, each property shall be | ||
appraised based upon the individual characteristics that affect the | ||
property's market value, and all available evidence that is | ||
specific to the value of the property shall be taken into account in | ||
determining the property's market value. | ||
(h) Appraisal methods and techniques included in the most | ||
recent versions of the following are considered generally accepted | ||
appraisal methods and techniques for the purposes of this title: | ||
(1) the Appraisal of Real Estate published by the | ||
Appraisal Institute; | ||
(2) the Dictionary of Real Estate Appraisal published | ||
by the Appraisal Institute; | ||
(3) the Uniform Standards of Professional Appraisal | ||
Practice published by The Appraisal Foundation; | ||
(4) a publication of the International Association of | ||
Assessing Officers that includes information related to mass | ||
appraisal; and | ||
(5) any other verifiable authority if none of the | ||
publications described by Subdivisions (1)-(4) includes a | ||
generally accepted appraisal methodology or technique applicable | ||
to the appraisal of one or more classes of property. | ||
SECTION 22. Section 25.19, Tax Code, is amended by amending | ||
Subsections (b) and (i) and adding Subsections (b-3) and (b-4) to | ||
read as follows: | ||
(b) The chief appraiser shall separate real from personal | ||
property and include in the notice for each: | ||
(1) a list of the taxing units in which the property is | ||
taxable; | ||
(2) the appraised value of the property in the | ||
preceding year; | ||
(3) the taxable value of the property in the preceding | ||
year for each taxing unit taxing the property; | ||
(4) the appraised value of the property for the | ||
current year, the kind and amount of each exemption and partial | ||
exemption, if any, approved for the property for the current year | ||
and for the preceding year, and, if an exemption or partial | ||
exemption that was approved for the preceding year was canceled or | ||
reduced for the current year, the amount of the exemption or partial | ||
exemption canceled or reduced; | ||
(5) [ |
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statement: "The Texas Legislature does not set the amount of your | ||
local taxes. Your property tax burden is decided by your locally | ||
elected officials, and all inquiries concerning your taxes should | ||
be directed to those officials"; | ||
(6) [ |
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procedure for protesting the value; | ||
(7) [ |
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board will begin hearing protests; and | ||
(8) [ |
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of each taxing unit decides whether or not taxes on the property | ||
will increase and the appraisal district only determines the value | ||
of the property. | ||
(b-3) This subsection applies only to an appraisal district | ||
described by Section 6.41(b-2). In addition to the information | ||
required by Subsection (b), the chief appraiser shall state in a | ||
notice of appraised value of property described by Section 6.425(b) | ||
that the property owner has the right to have a protest relating to | ||
the property heard by a special panel of the appraisal review board. | ||
(b-4) Subsection (b)(5) applies only to a notice of | ||
appraised value required to be delivered by the chief appraiser of | ||
an appraisal district established in a county with a population of | ||
less than 120,000. This subsection expires January 1, 2022. | ||
(i) Delivery with a notice required by Subsection (a) or (g) | ||
of a copy of the pamphlet published by the comptroller under Section | ||
5.06 or a copy of the notice published by the chief appraiser under | ||
Section 41.70 is sufficient to comply with the requirement that the | ||
notice include the information specified by Subsection (b)(6) | ||
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SECTION 23. Section 26.01, Tax Code, is amended by adding | ||
Subsection (a-1) to read as follows: | ||
(a-1) If by July 20 the appraisal review board for an | ||
appraisal district has not approved the appraisal records for the | ||
district as required under Section 41.12, the chief appraiser shall | ||
not later than July 25 prepare and certify to the assessor for each | ||
taxing unit participating in the district an estimate of the | ||
taxable value of property in that taxing unit. | ||
SECTION 24. Section 26.012, Tax Code, is amended by | ||
amending Subdivisions (7) and (10) and adding Subdivisions (10-a), | ||
(19), (20), (21), and (22) to read as follows: | ||
(7) "Debt" means a bond, warrant, certificate of | ||
obligation, or other evidence of indebtedness owed by a taxing unit | ||
that has been approved at an election and is payable solely from | ||
property taxes in installments over a period of more than one year, | ||
not budgeted for payment from maintenance and operations funds, and | ||
secured by a pledge of property taxes, or a payment made under | ||
contract to secure indebtedness of a similar nature issued by | ||
another political subdivision on behalf of the taxing unit. | ||
(10) "Excess collections" means the amount, if any, by | ||
which debt taxes collected in the preceding year exceeded the | ||
amount anticipated in the preceding year's calculation of the | ||
rollback tax rate, as certified by the collector under Section | ||
26.04(b) [ |
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(10-a) "Inflation rate" means the amount, expressed in | ||
decimal form rounded to the nearest thousandth, computed by | ||
determining the percentage change in the consumer price index for | ||
the preceding calendar year as compared to the consumer price index | ||
for the calendar year preceding that calendar year. | ||
(19) "Revenue enrichment amount" means the amount for | ||
the current tax year published by the comptroller under Section | ||
26.04(b-1). | ||
(20) "Revenue enrichment rate" means the rate that, | ||
when applied to a taxing unit's current total value, will impose an | ||
amount of taxes equal to the revenue enrichment amount. | ||
(21) "Special taxing unit" means: | ||
(A) a taxing unit, other than a school district, | ||
for which the maintenance and operations tax rate proposed for the | ||
current tax year is 2.5 cents or less per $100 of taxable value; | ||
(B) a junior college district; | ||
(C) a hospital district; or | ||
(D) an emergency services district created under | ||
Chapter 775, Health and Safety Code. | ||
(22) "Unused increment rate" means the rate equal to | ||
the positive difference between: | ||
(A) the aggregate rate by which a taxing unit's | ||
rollback tax rate, calculated without regard to this subdivision, | ||
exceeded the taxing unit's adopted tax rate in the preceding five | ||
tax years; and | ||
(B) the aggregate rate by which a taxing unit's | ||
adopted tax rate exceeded the taxing unit's rollback tax rate, | ||
calculated without regard to this subdivision, in the preceding | ||
five tax years. | ||
SECTION 25. Section 26.012(9), Tax Code, is redesignated as | ||
Section 26.012(18), Tax Code, and amended to read as follows: | ||
(18) "No-new-revenue [ |
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and operations rate" means a rate expressed in dollars per $100 of | ||
taxable value and calculated according to the following formula: | ||
NO-NEW-REVENUE [ |
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RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST | ||
YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE - | ||
NEW PROPERTY VALUE) | ||
SECTION 26. Chapter 26, Tax Code, is amended by adding | ||
Section 26.013 to read as follows: | ||
Sec. 26.013. CALCULATION OF UNUSED INCREMENT RATE IN | ||
CERTAIN TAX YEARS. (a) Notwithstanding Section 26.012(22), until | ||
December 31, 2024, for purposes of calculating the unused increment | ||
rate: | ||
(1) the aggregate rate by which a taxing unit's | ||
rollback tax rate, calculated without regard to Section 26.012(22), | ||
exceeded the taxing unit's adopted tax rate in preceding tax years | ||
may include only the adopted tax rates for tax years that begin on | ||
or after January 1, 2020; and | ||
(2) the aggregate rate by which a taxing unit's adopted | ||
tax rate exceeded the taxing unit's rollback tax rate, calculated | ||
without regard to Section 26.012(22), in preceding tax years may | ||
include only the adopted tax rates for tax years that begin on or | ||
after January 1, 2020. | ||
(b) This section expires December 31, 2024. | ||
SECTION 27. The heading to Section 26.04, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; | ||
NO-NEW-REVENUE [ |
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SECTION 28. Section 26.04, Tax Code, is amended by amending | ||
Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and | ||
adding Subsections (b-1), (c-1), (c-2), (d-1), (d-2), (d-3), (e-2), | ||
(e-3), (e-4), (e-5), (h-1), and (h-2) to read as follows: | ||
(b) The assessor shall submit the appraisal roll for the | ||
taxing unit showing the total appraised, assessed, and taxable | ||
values of all property and the total taxable value of new property | ||
to the governing body of the taxing unit by August 1 or as soon | ||
thereafter as practicable. By August 1 or as soon thereafter as | ||
practicable, the taxing unit's collector shall certify [ |
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(h), (h-1), and (h-2) for the current year to the governing body. | ||
If the collector certified an anticipated collection rate in the | ||
preceding year and the actual collection rate in that year exceeded | ||
the anticipated rate, the collector shall also certify the amount | ||
of debt taxes collected in excess of the anticipated amount in the | ||
preceding year. | ||
(b-1) By August 1 or as soon thereafter as practicable, the | ||
comptroller shall determine the revenue enrichment amount for the | ||
current tax year and publish that amount in the Texas Register. The | ||
revenue enrichment amount for the 2020 tax year is $250,000. For | ||
each succeeding tax year, the revenue enrichment amount is equal to | ||
the revenue enrichment amount for the preceding tax year as | ||
adjusted by the comptroller to reflect the inflation rate. | ||
(c) After the assessor for the taxing unit submits the | ||
appraisal roll for the taxing unit to the governing body of the | ||
taxing unit as required by Subsection (b) and the comptroller | ||
publishes the revenue enrichment amount for the current tax year as | ||
required by Subsection (b-1), an [ |
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designated by the governing body shall calculate the no-new-revenue | ||
[ |
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where: | ||
(1) "No-new-revenue [ |
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expressed in dollars per $100 of taxable value calculated according | ||
to the following formula: | ||
NO-NEW-REVENUE [ |
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LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - | ||
NEW PROPERTY VALUE) | ||
; and | ||
(2) "Rollback tax rate" means a rate expressed in | ||
dollars per $100 of taxable value calculated according to the | ||
following applicable formula: | ||
(A) for a special taxing unit: | ||
ROLLBACK TAX RATE = (NO-NEW-REVENUE [ |
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MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT | ||
RATE | ||
; or | ||
(B) for a taxing unit other than a special taxing | ||
unit: | ||
ROLLBACK TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND | ||
OPERATIONS RATE x 1.025) + (CURRENT DEBT RATE + REVENUE | ||
ENRICHMENT RATE + UNUSED INCREMENT RATE) | ||
(c-1) Notwithstanding any other provision of this section, | ||
the governing body of a taxing unit other than a special taxing unit | ||
may direct the designated officer or employee to calculate the | ||
rollback tax rate of the taxing unit in the manner provided for a | ||
special taxing unit if any part of the taxing unit is located in an | ||
area declared a disaster area during the current tax year by the | ||
governor or by the president of the United States. The designated | ||
officer or employee shall continue calculating the rollback tax | ||
rate in the manner provided by this subsection until the earlier of: | ||
(1) the first tax year in which the total taxable value | ||
of property taxable by the taxing unit as shown on the appraisal | ||
roll for the taxing unit submitted by the assessor for the taxing | ||
unit to the governing body exceeds the total taxable value of | ||
property taxable by the taxing unit on January 1 of the tax year in | ||
which the disaster occurred; or | ||
(2) the fifth tax year after the tax year in which the | ||
disaster occurred. | ||
(c-2) Notwithstanding any other provision of this section, | ||
if the assessor for a taxing unit receives a certified estimate of | ||
the taxable value of property in the taxing unit under Section | ||
26.01(a-1), the officer or employee designated by the governing | ||
body of the taxing unit shall calculate the no-new-revenue tax rate | ||
and rollback tax rate using the certified estimate of taxable | ||
value. | ||
(d) The no-new-revenue [ |
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the sum of the no-new-revenue [ |
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each type of tax the county levies and the rollback tax rate for a | ||
county is the sum of the rollback tax rates calculated for each type | ||
of tax the county levies. | ||
(d-1) The designated officer or employee shall use the tax | ||
rate calculation forms prescribed by the comptroller under Section | ||
5.07 in calculating the no-new-revenue tax rate and the rollback | ||
tax rate. | ||
(d-2) The designated officer or employee may not submit the | ||
no-new-revenue tax rate and the rollback tax rate to the governing | ||
body of the taxing unit and the taxing unit may not adopt a tax rate | ||
until the designated officer or employee certifies on the tax rate | ||
calculation forms that the designated officer or employee has | ||
accurately calculated the tax rates and has used values that are the | ||
same as the values shown in the taxing unit's certified appraisal | ||
roll in performing the calculations. | ||
(d-3) As soon as practicable after the designated officer or | ||
employee calculates the no-new-revenue tax rate and the rollback | ||
tax rate of the taxing unit, the designated officer or employee | ||
shall submit the tax rate calculation forms used in calculating the | ||
rates to the county assessor-collector for each county in which all | ||
or part of the territory of the taxing unit is located. | ||
(e) By August 7 or as soon thereafter as practicable, the | ||
designated officer or employee shall: | ||
(1) submit the rates to the governing body; | ||
(2) [ |
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circulation in the county in which the taxing unit is located or | ||
primarily located; | ||
(3) post the rates in a prominent location on the | ||
taxing unit's Internet website; and | ||
(4) prepare and submit to the governing body [ |
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showing: | ||
(A) the amount of principal and interest that | ||
will be paid to service the taxing unit's debts in the next year | ||
from property tax revenue, including payments of lawfully incurred | ||
contractual obligations providing security for the payment of the | ||
principal of and interest on bonds and other evidences of | ||
indebtedness issued on behalf of the taxing unit by another | ||
political subdivision and, if the taxing unit is created under | ||
Section 52, Article III, or Section 59, Article XVI, Texas | ||
Constitution, payments on debts that the taxing unit anticipates to | ||
incur in the next calendar year; | ||
(B) the amount by which taxes imposed for debt | ||
are to be increased because of the taxing unit's anticipated | ||
collection rate; and | ||
(C) the total of the amounts listed in Paragraphs | ||
(A)-(B), less any amount collected in excess of the previous year's | ||
anticipated collections certified as provided in Subsection (b)[ |
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(e-1) The tax rate certification requirements imposed by | ||
Subsection (d-2) and the notice requirements imposed by Subsections | ||
(e)(2)-(4) [ |
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(e-2) By August 7 or as soon thereafter as practicable, the | ||
chief appraiser of each appraisal district shall deliver by regular | ||
mail or e-mail to each owner of property located in the appraisal | ||
district a notice that the estimated amount of taxes to be imposed | ||
on the owner's property by each taxing unit in which the property is | ||
located may be found in the property tax database maintained by the | ||
appraisal district under Section 26.17. The notice must include: | ||
(1) a statement directing the property owner to an | ||
Internet website from which the owner may access information | ||
related to the actions taken or proposed to be taken by each taxing | ||
unit in which the property is located that may affect the taxes | ||
imposed on the owner's property; | ||
(2) a statement that the property owner may request | ||
from the county assessor-collector for the county in which the | ||
property is located or, if the county assessor-collector does not | ||
assess taxes for the county, the person who assesses taxes for the | ||
county under Section 6.24(b), contact information for the assessor | ||
for each taxing unit in which the property is located, who must | ||
provide the information described by this subsection to the owner | ||
on request; and | ||
(3) the name, address, and telephone number of the | ||
county assessor-collector for the county in which the property is | ||
located or, if the county assessor-collector does not assess taxes | ||
for the county, the person who assesses taxes for the county under | ||
Section 6.24(b). | ||
(e-3) The statement described by Subsection (e-2)(1) must | ||
include a heading that is in bold, capital letters in type larger | ||
than that used in the other provisions of the notice. | ||
(e-4) The comptroller: | ||
(1) with the advice of the property tax administration | ||
advisory board, shall adopt rules prescribing the form of the | ||
notice required by Subsection (e-2); and | ||
(2) may adopt rules regarding the format and delivery | ||
of the notice. | ||
(e-5) The governing body of a taxing unit shall include as | ||
an appendix to the taxing unit's budget for a fiscal year the tax | ||
rate calculation forms used by the designated officer or employee | ||
of the taxing unit to calculate the no-new-revenue tax rate and the | ||
rollback tax rate of the taxing unit for the tax year in which the | ||
fiscal year begins. | ||
(f) If as a result of consolidation of taxing units a taxing | ||
unit includes territory that was in two or more taxing units in the | ||
preceding year, the amount of taxes imposed in each in the preceding | ||
year is combined for purposes of calculating the no-new-revenue | ||
[ |
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(g) A person who owns taxable property is entitled to an | ||
injunction prohibiting the taxing unit in which the property is | ||
taxable from adopting a tax rate if the assessor or designated | ||
officer or employee of the taxing unit, the chief appraiser of the | ||
applicable appraisal district, or the taxing unit, as applicable, | ||
has not complied with the computation, [ |
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requirements of this section or Section 26.16, 26.17, or 26.18 [ |
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action for an injunction under this subsection that the failure to | ||
comply was in good faith. | ||
(h-1) Notwithstanding Subsection (h), if the anticipated | ||
collection rate of a taxing unit as calculated under that | ||
subsection is lower than the lowest actual collection rate of the | ||
taxing unit for any of the preceding three years, the anticipated | ||
collection rate of the taxing unit for purposes of this section is | ||
equal to the lowest actual collection rate of the taxing unit for | ||
any of the preceding three years. | ||
(h-2) The anticipated collection rate of a taxing unit for | ||
purposes of this section is the rate calculated under Subsection | ||
(h) as modified by Subsection (h-1), if applicable, regardless of | ||
whether that rate exceeds 100 percent. | ||
(i) This subsection applies to a taxing unit that has agreed | ||
by written contract to transfer a distinct department, function, or | ||
activity to another taxing unit and discontinues operating that | ||
distinct department, function, or activity if the operation of that | ||
department, function, or activity in all or a majority of the | ||
territory of the taxing unit is continued by another existing | ||
taxing unit or by a new taxing unit. The rollback tax rate of a | ||
taxing unit to which this subsection applies in the first tax year | ||
in which a budget is adopted that does not allocate revenue to the | ||
discontinued department, function, or activity is calculated as | ||
otherwise provided by this section, except that last year's levy | ||
used to calculate the no-new-revenue [ |
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operations rate of the taxing unit is reduced by the amount of | ||
maintenance and operations tax revenue spent by the taxing unit to | ||
operate the department, function, or activity for the 12 months | ||
preceding the month in which the calculations required by this | ||
chapter are made and in which the taxing unit operated the | ||
discontinued department, function, or activity. If the taxing unit | ||
did not operate that department, function, or activity for the full | ||
12 months preceding the month in which the calculations required by | ||
this chapter are made, the taxing unit shall reduce last year's levy | ||
used for calculating the no-new-revenue [ |
||
and operations rate of the taxing unit by the amount of the revenue | ||
spent in the last full fiscal year in which the taxing unit operated | ||
the discontinued department, function, or activity. | ||
(j) This subsection applies to a taxing unit that had agreed | ||
by written contract to accept the transfer of a distinct | ||
department, function, or activity from another taxing unit and | ||
operates a distinct department, function, or activity if the | ||
operation of a substantially similar department, function, or | ||
activity in all or a majority of the territory of the taxing unit | ||
has been discontinued by another taxing unit, including a dissolved | ||
taxing unit. The rollback tax rate of a taxing unit to which this | ||
subsection applies in the first tax year after the other taxing unit | ||
discontinued the substantially similar department, function, or | ||
activity in which a budget is adopted that allocates revenue to the | ||
department, function, or activity is calculated as otherwise | ||
provided by this section, except that last year's levy used to | ||
calculate the no-new-revenue [ |
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operations rate of the taxing unit is increased by the amount of | ||
maintenance and operations tax revenue spent by the taxing unit | ||
that discontinued operating the substantially similar department, | ||
function, or activity to operate that department, function, or | ||
activity for the 12 months preceding the month in which the | ||
calculations required by this chapter are made and in which the | ||
taxing unit operated the discontinued department, function, or | ||
activity. If the taxing unit did not operate the discontinued | ||
department, function, or activity for the full 12 months preceding | ||
the month in which the calculations required by this chapter are | ||
made, the taxing unit may increase last year's levy used to | ||
calculate the no-new-revenue [ |
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operations rate by an amount not to exceed the amount of property | ||
tax revenue spent by the discontinuing taxing unit to operate the | ||
discontinued department, function, or activity in the last full | ||
fiscal year in which the discontinuing taxing unit operated the | ||
department, function, or activity. | ||
SECTION 29. Section 26.041, Tax Code, is amended by | ||
amending Subsections (a), (b), (c), (e), (g), and (h) and adding | ||
Subsection (c-1) to read as follows: | ||
(a) In the first year in which an additional sales and use | ||
tax is required to be collected, the no-new-revenue [ |
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rate and rollback tax rate for the taxing unit are calculated | ||
according to the following formulas: | ||
NO-NEW-REVENUE [ |
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LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW | ||
PROPERTY VALUE)] - SALES TAX GAIN RATE | ||
and | ||
ROLLBACK TAX RATE FOR SPECIAL TAXING UNIT = | ||
(NO-NEW-REVENUE [ |
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OPERATIONS RATE x 1.08) + (CURRENT DEBT RATE - SALES | ||
TAX GAIN RATE) | ||
or | ||
ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SPECIAL | ||
TAXING UNIT = (NO-NEW-REVENUE MAINTENANCE AND | ||
OPERATIONS RATE x 1.025) + (CURRENT DEBT RATE + REVENUE | ||
ENRICHMENT RATE + UNUSED INCREMENT RATE - SALES TAX | ||
GAIN RATE) | ||
where "sales tax gain rate" means a number expressed in dollars per | ||
$100 of taxable value, calculated by dividing the revenue that will | ||
be generated by the additional sales and use tax in the following | ||
year as calculated under Subsection (d) [ |
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current total value. | ||
(b) Except as provided by Subsections (a) and (c) [ |
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sales and use tax, the rollback tax rate for the taxing unit is | ||
calculated according to the following formula, regardless of | ||
whether the taxing unit levied a property tax in the preceding year: | ||
ROLLBACK TAX RATE FOR SPECIAL TAXING UNIT = [(LAST | ||
YEAR'S MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / | ||
([ |
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(CURRENT DEBT RATE - SALES TAX REVENUE RATE) | ||
or | ||
ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SPECIAL | ||
TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS | ||
EXPENSE x 1.025) / (CURRENT TOTAL VALUE - NEW PROPERTY | ||
VALUE)] + (CURRENT DEBT RATE + REVENUE ENRICHMENT RATE | ||
+ UNUSED INCREMENT RATE - SALES TAX REVENUE RATE) | ||
where "last year's maintenance and operations expense" means the | ||
amount spent for maintenance and operations from property tax and | ||
additional sales and use tax revenues in the preceding year, and | ||
"sales tax revenue rate" means a number expressed in dollars per | ||
$100 of taxable value, calculated by dividing the revenue that will | ||
be generated by the additional sales and use tax in the current year | ||
as calculated under Subsection (d) [ |
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total value. | ||
(c) In a year in which a taxing unit that has been imposing | ||
an additional sales and use tax ceases to impose an additional sales | ||
and use tax, the no-new-revenue [ |
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tax rate for the taxing unit are calculated according to the | ||
following formulas: | ||
NO-NEW-REVENUE [ |
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LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW | ||
PROPERTY VALUE)] + SALES TAX LOSS RATE | ||
and | ||
ROLLBACK TAX RATE FOR SPECIAL TAXING UNIT = [(LAST | ||
YEAR'S MAINTENANCE AND OPERATIONS EXPENSE x 1.08) / | ||
([ |
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CURRENT DEBT RATE | ||
or | ||
ROLLBACK TAX RATE FOR TAXING UNIT OTHER THAN SPECIAL | ||
TAXING UNIT = [(LAST YEAR'S MAINTENANCE AND OPERATIONS | ||
EXPENSE x 1.025) / (CURRENT TOTAL VALUE - NEW PROPERTY | ||
VALUE)] + (CURRENT DEBT RATE + REVENUE ENRICHMENT RATE | ||
+ UNUSED INCREMENT RATE) | ||
where "sales tax loss rate" means a number expressed in dollars per | ||
$100 of taxable value, calculated by dividing the amount of sales | ||
and use tax revenue generated in the last four quarters for which | ||
the information is available by the current total value and "last | ||
year's maintenance and operations expense" means the amount spent | ||
for maintenance and operations from property tax and additional | ||
sales and use tax revenues in the preceding year. | ||
(c-1) Notwithstanding any other provision of this section, | ||
the governing body of a taxing unit other than a special taxing unit | ||
may direct the designated officer or employee to calculate the | ||
rollback tax rate of the taxing unit in the manner provided for a | ||
special taxing unit if any part of the taxing unit is located in an | ||
area declared a disaster area during the current tax year by the | ||
governor or by the president of the United States. The designated | ||
officer or employee shall continue calculating the rollback tax | ||
rate in the manner provided by this subsection until the earlier of: | ||
(1) the first tax year in which the total taxable value | ||
of property taxable by the taxing unit as shown on the appraisal | ||
roll for the taxing unit submitted by the assessor for the taxing | ||
unit to the governing body exceeds the total taxable value of | ||
property taxable by the taxing unit on January 1 of the tax year in | ||
which the disaster occurred; or | ||
(2) the fifth tax year after the tax year in which the | ||
disaster occurred. | ||
(e) If a city that imposes an additional sales and use tax | ||
receives payments under the terms of a contract executed before | ||
January 1, 1986, in which the city agrees not to annex certain | ||
property or a certain area and the owners or lessees of the property | ||
or of property in the area agree to pay at least annually to the city | ||
an amount determined by reference to all or a percentage of the | ||
property tax rate of the city and all or a part of the value of the | ||
property subject to the agreement or included in the area subject to | ||
the agreement, the governing body, by order adopted by a majority | ||
vote of the governing body, may direct the designated officer or | ||
employee to add to the no-new-revenue [ |
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rates the amount that, when applied to the total taxable value | ||
submitted to the governing body, would produce an amount of taxes | ||
equal to the difference between the total amount of payments for the | ||
tax year under contracts described by this subsection under the | ||
rollback tax rate calculated under this section and the total | ||
amount of payments for the tax year that would have been obligated | ||
to the city if the city had not adopted an additional sales and use | ||
tax. | ||
(g) If the rate of the additional sales and use tax is | ||
increased, the designated officer or employee shall make two | ||
projections, in the manner provided by Subsection (d) [ |
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tax in the following year. The first projection must take into | ||
account the increase and the second projection must not take into | ||
account the increase. The designated officer or employee shall | ||
then subtract the amount of the result of the second projection from | ||
the amount of the result of the first projection to determine the | ||
revenue generated as a result of the increase in the additional | ||
sales and use tax. In the first year in which an additional sales | ||
and use tax is increased, the no-new-revenue [ |
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for the taxing unit is the no-new-revenue [ |
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before the increase minus a number the numerator of which is the | ||
revenue generated as a result of the increase in the additional | ||
sales and use tax, as determined under this subsection, and the | ||
denominator of which is the current total value minus the new | ||
property value. | ||
(h) If the rate of the additional sales and use tax is | ||
decreased, the designated officer or employee shall make two | ||
projections, in the manner provided by Subsection (d) [ |
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tax in the following year. The first projection must take into | ||
account the decrease and the second projection must not take into | ||
account the decrease. The designated officer or employee shall | ||
then subtract the amount of the result of the first projection from | ||
the amount of the result of the second projection to determine the | ||
revenue lost as a result of the decrease in the additional sales and | ||
use tax. In the first year in which an additional sales and use tax | ||
is decreased, the no-new-revenue [ |
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taxing unit is the no-new-revenue [ |
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decrease plus a number the numerator of which is the revenue lost as | ||
a result of the decrease in the additional sales and use tax, as | ||
determined under this subsection, and the denominator of which is | ||
the current total value minus the new property value. | ||
SECTION 30. The heading to Section 26.043, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.043. ROLLBACK AND NO-NEW-REVENUE [ |
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RATES [ |
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SECTION 31. Sections 26.043(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) In the tax year in which a city has set an election on | ||
the question of whether to impose a local sales and use tax under | ||
Subchapter H, Chapter 453, Transportation Code, the officer or | ||
employee designated to make the calculations provided by Section | ||
26.04 may not make those calculations until the outcome of the | ||
election is determined. If the election is determined in favor of | ||
the imposition of the tax, the designated officer or employee | ||
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no-new-revenue [ |
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the city's current total value, would impose an amount equal to the | ||
amount of property taxes budgeted in the current tax year to pay for | ||
expenses related to mass transit services. | ||
(b) In a tax year to which this section applies, a reference | ||
in this chapter to the city's no-new-revenue [ |
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rollback tax rate refers to that rate as adjusted under this | ||
section. | ||
SECTION 32. The heading to Section 26.044, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.044. NO-NEW-REVENUE [ |
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STATE CRIMINAL JUSTICE MANDATE. | ||
SECTION 33. Sections 26.044(a), (b), and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) The first time that a county adopts a tax rate after | ||
September 1, 1991, in which the state criminal justice mandate | ||
applies to the county, the no-new-revenue [ |
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and operation rate for the county is increased by the rate | ||
calculated according to the following formula: | ||
(State Criminal Justice Mandate) / (Current Total | ||
Value - New Property Value) | ||
(b) In the second and subsequent years that a county adopts | ||
a tax rate, if the amount spent by the county for the state criminal | ||
justice mandate increased over the previous year, the | ||
no-new-revenue [ |
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county is increased by the rate calculated according to the | ||
following formula: | ||
(This Year's State Criminal Justice Mandate - Previous | ||
Year's State Criminal Justice Mandate) / (Current | ||
Total Value - New Property Value) | ||
(c) The county shall include a notice of the increase in the | ||
no-new-revenue [ |
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by this section, including a description and amount of the state | ||
criminal justice mandate, in the information published under | ||
Section 26.04(e) and, as applicable, in the notice prescribed by | ||
Section 26.06 or 26.061 [ |
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SECTION 34. Sections 26.0441(a), (b), and (c), Tax Code, | ||
are amended to read as follows: | ||
(a) In the first tax year in which a taxing unit adopts a tax | ||
rate after January 1, 2000, and in which the enhanced minimum | ||
eligibility standards for indigent health care established under | ||
Section 61.006, Health and Safety Code, apply to the taxing unit, | ||
the no-new-revenue [ |
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the taxing unit is increased by the rate computed according to the | ||
following formula: | ||
Amount of Increase = Enhanced Indigent Health Care | ||
Expenditures / (Current Total Value - New Property | ||
Value) | ||
(b) In each subsequent tax year, if the taxing unit's | ||
enhanced indigent health care expenses exceed the amount of those | ||
expenses for the preceding year, the no-new-revenue [ |
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maintenance and operations rate for the taxing unit is increased by | ||
the rate computed according to the following formula: | ||
Amount of Increase = (Current Tax Year's Enhanced | ||
Indigent Health Care Expenditures - Preceding Tax | ||
Year's Indigent Health Care Expenditures) / (Current | ||
Total Value - New Property Value) | ||
(c) The taxing unit shall include a notice of the increase | ||
in its no-new-revenue [ |
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provided by this section, including a brief description and the | ||
amount of the enhanced indigent health care expenditures, in the | ||
information published under Section 26.04(e) and, as [ |
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applicable, in the notice prescribed by Section 26.06 or 26.061 | ||
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SECTION 35. Section 26.05, Tax Code, is amended by amending | ||
Subsections (a), (b), (c), (d), (e), and (g) and adding Subsections | ||
(d-1), (d-2), and (e-1) to read as follows: | ||
(a) The governing body of each taxing unit[ |
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rate for the current tax year and shall notify the assessor for the | ||
taxing unit of the rate adopted. The governing body must adopt a | ||
tax rate before the later of September 30 or the 60th day after the | ||
date the certified appraisal roll is received by the taxing unit, | ||
except that the governing body must adopt a tax rate that exceeds | ||
the rollback tax rate not later than the 71st day before the next | ||
uniform election date prescribed by Section 41.001, Election Code, | ||
that occurs in November of that year. The tax rate consists of two | ||
components, each of which must be approved separately. The | ||
components are: | ||
(1) for a taxing unit other than a school district, the | ||
rate that, if applied to the total taxable value, will impose the | ||
total amount described by [ |
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revenue that will be used to pay debt service, or, for a school | ||
district, the rate calculated under Section | ||
44.004(c)(5)(A)(ii)(b), Education Code; and | ||
(2) the rate that, if applied to the total taxable | ||
value, will impose the amount of taxes needed to fund maintenance | ||
and operation expenditures of the taxing unit for the next year. | ||
(b) A taxing unit may not impose property taxes in any year | ||
until the governing body has adopted a tax rate for that year, and | ||
the annual tax rate must be set by ordinance, resolution, or order, | ||
depending on the method prescribed by law for adoption of a law by | ||
the governing body. The vote on the ordinance, resolution, or order | ||
setting the tax rate must be separate from the vote adopting the | ||
budget. For a taxing unit other than a school district, the vote on | ||
the ordinance, resolution, or order setting a tax rate that exceeds | ||
the no-new-revenue [ |
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at least 60 percent of the members of the governing body must vote | ||
in favor of the ordinance, resolution, or order. For a school | ||
district, the vote on the ordinance, resolution, or order setting a | ||
tax rate that exceeds the sum of the no-new-revenue [ |
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maintenance and operations tax rate of the district as determined | ||
under Section 26.08(i) and the district's current debt rate must be | ||
a record vote, and at least 60 percent of the members of the | ||
governing body must vote in favor of the ordinance, resolution, or | ||
order. A motion to adopt an ordinance, resolution, or order setting | ||
a tax rate that exceeds the no-new-revenue [ |
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must be made in the following form: "I move that the property tax | ||
rate be increased by the adoption of a tax rate of (specify tax | ||
rate), which is effectively a (insert percentage by which the | ||
proposed tax rate exceeds the no-new-revenue [ |
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percent increase in the tax rate." If the ordinance, resolution, or | ||
order sets a tax rate that, if applied to the total taxable value, | ||
will impose an amount of taxes to fund maintenance and operation | ||
expenditures of the taxing unit that exceeds the amount of taxes | ||
imposed for that purpose in the preceding year, the taxing unit | ||
must: | ||
(1) include in the ordinance, resolution, or order in | ||
type larger than the type used in any other portion of the document: | ||
(A) the following statement: "THIS TAX RATE WILL | ||
RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S | ||
TAX RATE."; and | ||
(B) if the tax rate exceeds the no-new-revenue | ||
[ |
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statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT | ||
PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE | ||
[ |
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TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY | ||
APPROXIMATELY $(Insert amount)."; and | ||
(2) include on the home page of the [ |
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website of [ |
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(A) the following statement: "(Insert name of | ||
taxing unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR | ||
MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and | ||
(B) if the tax rate exceeds the no-new-revenue | ||
[ |
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statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT | ||
PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE | ||
[ |
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TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY | ||
APPROXIMATELY $(Insert amount)." | ||
(c) If the governing body of a taxing unit does not adopt a | ||
tax rate before the date required by Subsection (a), the tax rate | ||
for the taxing unit for that tax year is the lower of the | ||
no-new-revenue [ |
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the tax rate adopted by the taxing unit for the preceding tax year. | ||
A tax rate established by this subsection is treated as an adopted | ||
tax rate. Before the fifth day after the establishment of a tax | ||
rate by this subsection, the governing body of the taxing unit must | ||
ratify the applicable tax rate in the manner required by Subsection | ||
(b). | ||
(d) The governing body of a taxing unit other than a school | ||
district may not adopt a tax rate that exceeds the lower of the | ||
rollback tax rate or the no-new-revenue [ |
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calculated as provided by this chapter until the governing body has | ||
held a public hearing [ |
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and has otherwise complied with Section 26.06 and Section 26.065. | ||
The governing body of a taxing unit shall reduce a tax rate set by | ||
law or by vote of the electorate to the lower of the rollback tax | ||
rate or the no-new-revenue [ |
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higher rate unless it first complies with Section 26.06. | ||
(d-1) The governing body of a taxing unit other than a | ||
school district may not hold a public hearing on a proposed tax rate | ||
or a public meeting to adopt a tax rate until the fifth business day | ||
after the date the chief appraiser of each appraisal district in | ||
which the taxing unit participates has: | ||
(1) delivered the notice required by Section | ||
26.04(e-2); and | ||
(2) complied with Section 26.17(f). | ||
(d-2) Notwithstanding Subsection (a), the governing body of | ||
a taxing unit other than a school district may not adopt a tax rate | ||
until the chief appraiser of each appraisal district in which the | ||
taxing unit participates has complied with Subsection (d-1). | ||
(e) A person who owns taxable property is entitled to an | ||
injunction restraining the collection of taxes by a taxing unit in | ||
which the property is taxable if the taxing unit has not complied | ||
with the requirements of this section or Section 26.04 [ |
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action for an injunction under this subsection that the failure to | ||
comply was in good faith. An action to enjoin the collection of | ||
taxes must be filed not later than the 15th day after the date the | ||
taxing unit adopts a tax rate. A property owner is not required to | ||
pay the taxes imposed by a taxing unit on the owner's property while | ||
an action filed by the property owner to enjoin the collection of | ||
taxes imposed by the taxing unit on the owner's property is pending. | ||
If the property owner pays the taxes and subsequently prevails in | ||
the action, the property owner is entitled to a refund of the taxes | ||
paid, together with reasonable attorney's fees and court costs. | ||
The property owner is not required to apply to the collector for the | ||
taxing unit to receive the refund [ |
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(e-1) The governing body of a taxing unit that imposes an | ||
additional sales and use tax may not adopt the component of the tax | ||
rate of the taxing unit described by Subsection (a)(1) of this | ||
section until the chief financial officer or the auditor for the | ||
taxing unit submits to the governing body of the taxing unit a | ||
written certification that the amount of additional sales and use | ||
tax revenue that will be used to pay debt service has been deducted | ||
from the total amount described by Section 26.04(e)(4)(C) as | ||
required by Subsection (a)(1) of this section. The comptroller | ||
shall prescribe the form of the certification required by this | ||
subsection and the manner in which it is required to be submitted. | ||
(g) Notwithstanding Subsection (a), the governing body of a | ||
school district that elects to adopt a tax rate before the adoption | ||
of a budget for the fiscal year that begins in the current tax year | ||
may adopt a tax rate for the current tax year before receipt of the | ||
certified appraisal roll for the school district if the chief | ||
appraiser of the appraisal district in which the school district | ||
participates has certified to the assessor for the school district | ||
an estimate of the taxable value of property in the school district | ||
as provided by Section 26.01(e). If a school district adopts a tax | ||
rate under this subsection, the no-new-revenue [ |
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and the rollback tax rate of the district shall be calculated based | ||
on the certified estimate of taxable value. | ||
SECTION 36. Section 26.052, Tax Code, is amended by | ||
amending Subsection (e) and adding Subsection (f) to read as | ||
follows: | ||
(e) Public notice provided under Subsection (c) must | ||
specify: | ||
(1) the tax rate that the governing body proposes to | ||
adopt; | ||
(2) the date, time, and location of the meeting of the | ||
governing body of the taxing unit at which the governing body will | ||
consider adopting the proposed tax rate; and | ||
(3) if the proposed tax rate for the taxing unit | ||
exceeds the taxing unit's no-new-revenue [ |
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calculated as provided by Section 26.04, a statement substantially | ||
identical to the following: "The proposed tax rate would increase | ||
total taxes in (name of taxing unit) by (percentage by which the | ||
proposed tax rate exceeds the no-new-revenue [ |
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rate)." | ||
(f) A taxing unit to which this section applies that elects | ||
to provide public notice of its proposed tax rate under Subsection | ||
(c)(2) must also provide public notice of its proposed tax rate by | ||
posting notice of the proposed tax rate, including the information | ||
prescribed by Subsection (e), prominently on the home page of the | ||
Internet website of the taxing unit. | ||
SECTION 37. Section 26.06, Tax Code, is amended by amending | ||
Subsections (a), (b), (c), (d), and (e) and adding Subsections | ||
(b-1), (b-2), (b-3), and (b-4) to read as follows: | ||
(a) A public hearing required by Section 26.05 may not be | ||
held before the seventh day after the date the notice of the public | ||
hearing is given. The [ |
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must be on a weekday that is not a public holiday. The [ |
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hearing must be held inside the boundaries of the unit in a publicly | ||
owned building or, if a suitable publicly owned building is not | ||
available, in a suitable building to which the public normally has | ||
access. At the hearing [ |
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adequate opportunity for proponents and opponents of the tax | ||
increase to present their views. | ||
(b) The notice of a public hearing may not be smaller than | ||
one-quarter page of a standard-size or a tabloid-size newspaper, | ||
and the headline on the notice must be in 24-point or larger type. | ||
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(b-1) If the proposed tax rate exceeds the no-new-revenue | ||
tax rate and the rollback tax rate of the taxing unit, the notice | ||
must contain a statement in the following form: | ||
"NOTICE OF PUBLIC HEARING ON TAX INCREASE | ||
"PROPOSED TAX RATE $__________ per $100 | ||
"NO-NEW-REVENUE TAX RATE $__________ per $100 | ||
"ROLLBACK TAX RATE $__________ per $100 | ||
"The no-new-revenue tax rate is the tax rate for the (current | ||
tax year) tax year that will raise the same amount of property tax | ||
revenue for (name of taxing unit) from the same properties in both | ||
the (preceding tax year) tax year and the (current tax year) tax | ||
year. | ||
"The rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt without holding an election to ratify the | ||
rate. | ||
"The proposed tax rate is greater than the no-new-revenue tax | ||
rate. This means that (name of taxing unit) is proposing to | ||
increase property taxes for the (current tax year) tax year. | ||
"A public hearing on the proposed tax rate will be held on | ||
(date and time) at (meeting place). | ||
"The proposed tax rate is also greater than the rollback tax | ||
rate. If (name of taxing unit) adopts the proposed tax rate, (name | ||
of taxing unit) is required to hold an election so that the voters | ||
may accept or reject the proposed tax rate. If a majority of the | ||
voters reject the proposed tax rate, the (name of taxing unit) will | ||
be required to adopt a new tax rate that is not greater than the | ||
rollback tax rate. The election will be held on (date of election). | ||
You may contact the (name of office responsible for administering | ||
the election) for information about voting locations. The hours of | ||
voting on election day are (voting hours). | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax increase or, if one | ||
or more were absent, indicating the absences.)" | ||
(b-2) If the proposed tax rate exceeds the no-new-revenue | ||
tax rate but does not exceed the rollback tax rate of the taxing | ||
unit, the notice must contain a statement in the following form: | ||
"NOTICE OF PUBLIC HEARING ON TAX INCREASE | ||
"PROPOSED TAX RATE $__________ per $100 | ||
"NO-NEW-REVENUE TAX RATE $__________ per $100 | ||
"ROLLBACK TAX RATE $__________ per $100 | ||
"The no-new-revenue tax rate is the tax rate for the (current | ||
tax year) tax year that will raise the same amount of property tax | ||
revenue for (name of taxing unit) from the same properties in both | ||
the (preceding tax year) tax year and the (current tax year) tax | ||
year. | ||
"The rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt without holding an election to ratify the | ||
rate. | ||
"The proposed tax rate is greater than the no-new-revenue tax | ||
rate. This means that (name of taxing unit) is proposing to | ||
increase property taxes for the (current tax year) tax year. | ||
"A public hearing on the proposed tax rate will be held on | ||
(date and time) at (meeting place). | ||
"The proposed tax rate is not greater than the rollback tax | ||
rate. As a result, (name of taxing unit) is not required to hold an | ||
election at which voters may accept or reject the proposed tax rate. | ||
However, you may express your support for or opposition to the | ||
proposed tax rate by contacting the members of the (name of | ||
governing body) of (name of taxing unit) at their offices or by | ||
attending the public hearing mentioned above. | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax increase or, if one | ||
or more were absent, indicating the absences.)" | ||
(b-3) If the proposed tax rate does not exceed the | ||
no-new-revenue tax rate but exceeds the rollback tax rate of the | ||
taxing unit, the notice must contain a statement in the following | ||
form: | ||
"NOTICE OF PUBLIC HEARING ON TAX RATE | ||
"PROPOSED TAX RATE $__________ per $100 | ||
"NO-NEW-REVENUE TAX RATE $__________ per $100 | ||
"ROLLBACK TAX RATE $__________ per $100 | ||
"The no-new-revenue tax rate is the tax rate for the (current | ||
tax year) tax year that will raise the same amount of property tax | ||
revenue for (name of taxing unit) from the same properties in both | ||
the (preceding tax year) tax year and the (current tax year) tax | ||
year. | ||
"The rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt without holding an election to ratify the | ||
rate. | ||
"The proposed tax rate is not greater than the no-new-revenue | ||
tax rate. This means that (name of taxing unit) is not proposing to | ||
increase property taxes for the (current tax year) tax year. | ||
"A public hearing on the proposed tax rate will be held on | ||
(date and time) at (meeting place). | ||
"The proposed tax rate is greater than the rollback tax rate. | ||
If (name of taxing unit) adopts the proposed tax rate, (name of | ||
taxing unit) is required to hold an election so that the voters may | ||
accept or reject the proposed tax rate. If a majority of the voters | ||
reject the proposed tax rate, the (name of taxing unit) will be | ||
required to adopt a new tax rate that is not greater than the | ||
rollback tax rate. The election will be held on (date of election). | ||
You may contact the (name of office responsible for administering | ||
the election) for information about voting locations. The hours of | ||
voting on election day are (voting hours). | ||
"Your taxes owed under any of the tax rates mentioned above | ||
can be calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposal to consider the tax rate or, if one or | ||
more were absent, indicating the absences.)" | ||
(b-4) In addition to including the information described by | ||
Subsection (b-1), (b-2), or (b-3), as applicable, the notice must | ||
include the information described by Section 26.062. | ||
(c) The notice of a public hearing under this section may be | ||
delivered by mail to each property owner in the taxing unit, or may | ||
be published in a newspaper. If the notice is published in a | ||
newspaper, it may not be in the part of the paper in which legal | ||
notices and classified advertisements appear. If the taxing unit | ||
publishes the notice in a newspaper [ |
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the taxing unit must also post the notice prominently on the home | ||
page of the Internet website of the taxing unit [ |
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[ |
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(d) The governing body may vote on the proposed tax rate at | ||
the public hearing. If the governing body does not vote on the | ||
proposed tax rate at the public hearing, [ |
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the governing body shall announce at the public hearing the date, | ||
time, and place of the meeting at which it will vote on the proposed | ||
tax rate and, after the hearing, [ |
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form as prescribed by Subsections (b) and (c), except that the | ||
notice [ |
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"NOTICE OF TAX REVENUE INCREASE | ||
"The (name of the taxing unit) conducted a public hearing | ||
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(name of the taxing unit) from properties on the tax roll in the | ||
preceding year by (percentage by which proposed tax rate exceeds | ||
lower of rollback tax rate or no-new-revenue [ |
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calculated under this chapter) percent. | ||
"The total tax revenue proposed to be raised last year at last | ||
year's tax rate of (insert tax rate for the preceding year) for each | ||
$100 of taxable value was (insert total amount of taxes imposed in | ||
the preceding year). | ||
"The total tax revenue proposed to be raised this year at the | ||
proposed tax rate of (insert proposed tax rate) for each $100 of | ||
taxable value, excluding tax revenue to be raised from new property | ||
added to the tax roll this year, is (insert amount computed by | ||
multiplying proposed tax rate by the difference between current | ||
total value and new property value). | ||
"The total tax revenue proposed to be raised this year at the | ||
proposed tax rate of (insert proposed tax rate) for each $100 of | ||
taxable value, including tax revenue to be raised from new property | ||
added to the tax roll this year, is (insert amount computed by | ||
multiplying proposed tax rate by current total value). | ||
"The (governing body of the taxing unit) is scheduled to vote | ||
on the tax rate that will result in that tax increase at a public | ||
meeting to be held on (date of meeting) at (location of meeting, | ||
including mailing address) at (time of meeting). | ||
"The (governing body of the taxing unit) proposes to use the | ||
increase in total tax revenue for the purpose of (description of | ||
purpose of increase)." | ||
(e) A [ |
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notice is required to be provided under Subsection (d) may not be | ||
held [ |
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day after the date of the [ |
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be held inside the boundaries of the taxing unit in a publicly owned | ||
building or, if a suitable publicly owned building is not | ||
available, in a suitable building to which the public normally has | ||
access. If the governing body does not adopt a tax rate that | ||
exceeds the lower of the rollback tax rate or the no-new-revenue | ||
[ |
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notice under Subsection (d) before it may adopt a rate that exceeds | ||
the lower of the rollback tax rate or the no-new-revenue | ||
[ |
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SECTION 38. Chapter 26, Tax Code, is amended by adding | ||
Sections 26.061 and 26.062 to read as follows: | ||
Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE | ||
THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR ROLLBACK TAX RATE. | ||
(a) This section applies only to the governing body of a taxing | ||
unit other than a school district that proposes to adopt a tax rate | ||
that does not exceed the lower of the no-new-revenue tax rate or the | ||
rollback tax rate calculated as provided by this chapter. | ||
(b) The notice of the meeting at which the governing body of | ||
the taxing unit will vote on the proposed tax rate must contain a | ||
statement in the following form: | ||
"NOTICE OF MEETING TO VOTE ON TAX RATE | ||
"PROPOSED TAX RATE $__________ per $100 | ||
"NO-NEW-REVENUE TAX RATE $__________ per $100 | ||
"ROLLBACK TAX RATE $__________ per $100 | ||
"The no-new-revenue tax rate is the tax rate for the (current | ||
tax year) tax year that will raise the same amount of property tax | ||
revenue for (name of taxing unit) from the same properties in both | ||
the (preceding tax year) tax year and the (current tax year) tax | ||
year. | ||
"The rollback tax rate is the highest tax rate that (name of | ||
taxing unit) may adopt without holding an election to ratify the | ||
rate. | ||
"The proposed tax rate is not greater than the no-new-revenue | ||
tax rate. This means that (name of taxing unit) is not proposing to | ||
increase property taxes for the (current tax year) tax year. | ||
"A public meeting to vote on the proposed tax rate will be | ||
held on (date and time) at (meeting place). | ||
"The proposed tax rate is also not greater than the rollback | ||
tax rate. As a result, (name of taxing unit) is not required to hold | ||
an election to ratify the rate. However, you may express your | ||
support for or opposition to the proposed tax rate by contacting the | ||
members of the (name of governing body) of (name of taxing unit) at | ||
their offices or by attending the public meeting mentioned above. | ||
"Your taxes owed under any of the above rates can be | ||
calculated as follows: | ||
"Property tax amount = tax rate x taxable value of your | ||
property / 100 | ||
"(Names of all members of the governing body, showing how | ||
each voted on the proposed tax rate or, if one or more were absent, | ||
indicating the absences.)" | ||
(c) In addition to including the information described by | ||
Subsection (b), the notice must include the information described | ||
by Section 26.062. | ||
(d) The notice required under this section must be provided | ||
in the manner required under Section 26.06(c). | ||
Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX | ||
RATE NOTICE. (a) In addition to the information described by | ||
Section 26.06(b-1), (b-2), or (b-3) or 26.061, as applicable, a | ||
notice required by that provision must include at the end of the | ||
notice: | ||
(1) a statement in the following form: | ||
"The following table compares the taxes imposed on the | ||
average residence homestead by (name of taxing unit) last year to | ||
the taxes proposed to be imposed on the average residence homestead | ||
by (name of taxing unit) this year:"; | ||
(2) a table in the form required by this section | ||
following the statement described by Subdivision (1); and | ||
(3) a statement in the following form following the | ||
table: | ||
(A) if the tax assessor for the taxing unit | ||
maintains an Internet website: "For assistance with tax | ||
calculations, please contact the tax assessor for (name of taxing | ||
unit) at (telephone number) or (e-mail address), or visit (Internet | ||
website address) for more information."; or | ||
(B) if the tax assessor for the taxing unit does | ||
not maintain an Internet website: "For assistance with tax | ||
calculations, please contact the tax assessor for (name of taxing | ||
unit) at (telephone number) or (e-mail address)." | ||
(b) The table must contain five rows and four columns. | ||
(c) The first row must appear as follows: | ||
(1) the first column of the first row must be left | ||
blank; | ||
(2) the second column of the first row must state the | ||
year corresponding to the preceding tax year; | ||
(3) the third column of the first row must state the | ||
year corresponding to the current tax year; and | ||
(4) the fourth column of the first row must be entitled | ||
"Change". | ||
(d) The second row must appear as follows: | ||
(1) the first column of the second row must be entitled | ||
"Total tax rate (per $100 of value)"; | ||
(2) the second column of the second row must state the | ||
adopted tax rate for the preceding tax year; | ||
(3) the third column of the second row must state the | ||
proposed tax rate for the current tax year; and | ||
(4) the fourth column of the second row must state the | ||
nominal and percentage difference between the adopted tax rate for | ||
the preceding tax year and the proposed tax rate for the current tax | ||
year as follows: "(increase or decrease, as applicable) of | ||
(nominal difference between tax rate stated in second column of | ||
second row and tax rate stated in third column of second row) per | ||
$100, or (percentage difference between tax rate stated in second | ||
column of second row and tax rate stated in third column of second | ||
row)%". | ||
(e) The third row must appear as follows: | ||
(1) the first column of the third row must be entitled | ||
"Average homestead taxable value"; | ||
(2) the second column of the third row must state the | ||
average taxable value of a residence homestead in the taxing unit | ||
for the preceding tax year; | ||
(3) the third column of the third row must state the | ||
average taxable value of a residence homestead in the taxing unit | ||
for the current tax year; and | ||
(4) the fourth column of the third row must state the | ||
percentage difference between the average taxable value of a | ||
residence homestead in the taxing unit for the preceding tax year | ||
and the average taxable value of a residence homestead in the taxing | ||
unit for the current tax year as follows: "(increase or decrease, | ||
as applicable) of (percentage difference between amount stated in | ||
second column of third row and amount stated in third column of | ||
third row)%". | ||
(f) The fourth row must appear as follows: | ||
(1) the first column of the fourth row must be entitled | ||
"Tax on average homestead"; | ||
(2) the second column of the fourth row must state the | ||
amount of taxes imposed by the taxing unit in the preceding tax year | ||
on a residence homestead with a taxable value equal to the average | ||
taxable value of a residence homestead in the taxing unit in the | ||
preceding tax year; | ||
(3) the third column of the fourth row must state the | ||
amount of taxes that would be imposed by the taxing unit in the | ||
current tax year on a residence homestead with a taxable value equal | ||
to the average taxable value of a residence homestead in the taxing | ||
unit in the current tax year if the taxing unit adopted the proposed | ||
tax rate; and | ||
(4) the fourth column of the fourth row must state the | ||
nominal and percentage difference between the amount of taxes | ||
imposed by the taxing unit in the preceding tax year on a residence | ||
homestead with a taxable value equal to the average taxable value of | ||
a residence homestead in the taxing unit in the preceding tax year | ||
and the amount of taxes that would be imposed by the taxing unit in | ||
the current tax year on a residence homestead with a taxable value | ||
equal to the average taxable value of a residence homestead in the | ||
taxing unit in the current tax year if the taxing unit adopted the | ||
proposed tax rate, as follows: "(increase or decrease, as | ||
applicable) of (nominal difference between amount stated in second | ||
column of fourth row and amount stated in third column of fourth | ||
row), or (percentage difference between amount stated in second | ||
column of fourth row and amount stated in third column of fourth | ||
row)%". | ||
(g) The fifth row must appear as follows: | ||
(1) the first column of the fifth row must be entitled | ||
"Total tax levy on all properties"; | ||
(2) the second column of the fifth row must state the | ||
amount equal to last year's levy; | ||
(3) the third column of the fifth row must state the | ||
amount computed by multiplying the proposed tax rate by the current | ||
total value and dividing the product by 100; and | ||
(4) the fourth column of the fifth row must state the | ||
nominal and percentage difference between the total amount of taxes | ||
imposed by the taxing unit in the preceding tax year and the amount | ||
that would be imposed by the taxing unit in the current tax year if | ||
the taxing unit adopted the proposed tax rate, as follows: | ||
"(increase or decrease, as applicable) of (nominal difference | ||
between amount stated in second column of fifth row and amount | ||
stated in third column of fifth row), or (percentage difference | ||
between amount stated in second column of fifth row and amount | ||
stated in third column of fifth row)%". | ||
(h) In calculating the average taxable value of a residence | ||
homestead in the taxing unit for the preceding tax year and the | ||
current tax year for purposes of Subsections (e) and (f), any | ||
residence homestead exemption available only to disabled persons, | ||
persons 65 years of age or older, or their surviving spouses must be | ||
disregarded. | ||
SECTION 39. Section 26.065(b), Tax Code, is amended to read | ||
as follows: | ||
(b) The [ |
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prominently on the home page of the Internet website of the taxing | ||
unit continuously for at least seven days immediately before the | ||
public hearing on the proposed tax rate increase and at least seven | ||
days immediately before the date of the vote proposing the increase | ||
in the tax rate. | ||
SECTION 40. Section 26.07, Tax Code, is amended to read as | ||
follows: | ||
Sec. 26.07. ELECTION TO APPROVE TAX RATE OF TAXING UNIT | ||
OTHER THAN SCHOOL DISTRICT [ |
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applies to [ |
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school district. | ||
(b) If the governing body of a taxing unit adopts a tax rate | ||
that exceeds the taxing unit's rollback tax rate [ |
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taxing unit at an election held for that purpose must determine | ||
whether to approve the adopted tax rate. When increased | ||
expenditure of money by a taxing unit is necessary to respond to a | ||
disaster, including a tornado, hurricane, flood, or other calamity, | ||
but not including a drought, that has impacted the taxing unit and | ||
the governor has declared any part of the area in which the taxing | ||
unit is located as a disaster area, an election is not required | ||
under this section to approve the tax rate adopted by the governing | ||
body for the year following the year in which the disaster occurs | ||
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(c) The governing body [ |
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[ |
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[ |
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date prescribed by Section 41.001, Election Code, that occurs in | ||
November of the applicable tax year. The order calling the election | ||
may not be issued later than August 15 [ |
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permit voting for or against the proposition: "Approving the ad | ||
valorem tax rate of $_____ per $100 valuation in (name of taxing | ||
unit) for the current year, a rate that is $_____ higher per $100 | ||
valuation than the rollback tax rate of (name of taxing unit), for | ||
the purpose of (description of purpose of increase) [ |
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tax rate and the difference between that rate and the rollback tax | ||
rate in the appropriate places. | ||
(d) [ |
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tax rate for the [ |
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(e) If the proposition is not approved as provided by | ||
Subsection (d), the governing body may not adopt a tax rate for the | ||
taxing unit for the current year that exceeds the taxing unit's | ||
rollback tax rate. | ||
(f) If, [ |
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mailed, a proposition to approve the taxing unit's adopted tax rate | ||
is not approved by the voters of the taxing unit at an election held | ||
under this section, on subsequent adoption of a new tax rate by the | ||
governing body of the taxing unit, the assessor for the taxing unit | ||
shall prepare and mail corrected tax bills. The assessor [ |
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include with the bill a brief explanation of the reason for and | ||
effect of the corrected bill. The date on which the taxes become | ||
delinquent for the year is extended by a number of days equal to the | ||
number of days between the date the first tax bills were sent and | ||
the date the corrected tax bills were sent. | ||
(g) If a property owner pays taxes calculated using the | ||
originally adopted [ |
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proposition to approve the adopted tax rate is not approved by | ||
voters [ |
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amount of taxes paid and the amount due under the subsequently | ||
adopted [ |
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taxes paid and the amount due under the subsequent [ |
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$1 or more. If the difference between the amount of taxes paid and | ||
the amount due under the subsequent [ |
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the taxing unit shall refund the difference on request of the | ||
taxpayer. An application for a refund of less than $1 must be made | ||
within 90 days after the date the refund becomes due or the taxpayer | ||
forfeits the right to the refund. | ||
SECTION 41. The heading to Section 26.16, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.16. POSTING OF TAX-RELATED INFORMATION [ |
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ON COUNTY'S INTERNET WEBSITE. | ||
SECTION 42. Section 26.16, Tax Code, is amended by amending | ||
Subsections (a) and (d) and adding Subsections (a-1), (d-1), and | ||
(d-2) to read as follows: | ||
(a) Each county shall maintain an Internet website. The | ||
county assessor-collector for each county [ |
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[ |
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tax years [ |
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all or part of the territory of which is located in the county: | ||
(1) the adopted tax rate; | ||
(2) the maintenance and operations rate; | ||
(3) the debt rate; | ||
(4) the no-new-revenue [ |
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(5) the no-new-revenue [ |
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operations rate; and | ||
(6) the rollback tax rate. | ||
(a-1) For purposes of Subsection (a), a reference to the | ||
no-new-revenue tax rate or the no-new-revenue maintenance and | ||
operations rate includes the equivalent effective tax rate or | ||
effective maintenance and operations rate for a preceding year. | ||
This subsection expires January 1, 2026. | ||
(d) The county assessor-collector shall post immediately | ||
below the table prescribed by Subsection (c) the following | ||
statement: | ||
"The county is providing this table of property tax rate | ||
information as a service to the residents of the county. Each | ||
individual taxing unit is responsible for calculating the property | ||
tax rates listed in this table pertaining to that taxing unit and | ||
providing that information to the county. | ||
"The adopted tax rate is the tax rate adopted by the governing | ||
body of a taxing unit. | ||
"The maintenance and operations rate is the component of the | ||
adopted tax rate of a taxing unit that will impose the amount of | ||
taxes needed to fund maintenance and operation expenditures of the | ||
taxing unit for the following year. | ||
"The debt rate is the component of the adopted tax rate of a | ||
taxing unit that will impose the amount of taxes needed to fund the | ||
taxing unit's debt service for the following year. | ||
"The no-new-revenue [ |
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would generate the same amount of revenue in the current tax year as | ||
was generated by a taxing unit's adopted tax rate in the preceding | ||
tax year from property that is taxable in both the current tax year | ||
and the preceding tax year. | ||
"The no-new-revenue [ |
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rate is the tax rate that would generate the same amount of revenue | ||
for maintenance and operations in the current tax year as was | ||
generated by a taxing unit's maintenance and operations rate in the | ||
preceding tax year from property that is taxable in both the current | ||
tax year and the preceding tax year. | ||
"The rollback tax rate is the highest tax rate a taxing unit | ||
may adopt before requiring voter approval at an election. An [ |
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if a taxing unit [ |
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of the taxing unit's [ |
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(d-1) In addition to posting the information described by | ||
Subsection (a), the county assessor-collector shall post on the | ||
Internet website of the county for each taxing unit all or part of | ||
the territory of which is located in the county: | ||
(1) the tax rate calculation forms used by the | ||
designated officer or employee of each taxing unit to calculate the | ||
no-new-revenue and rollback tax rates of the taxing unit for the | ||
most recent five tax years beginning with the 2020 tax year, as | ||
certified by the designated officer or employee under Section | ||
26.04(d-2); and | ||
(2) the name and official contact information for each | ||
member of the governing body of the taxing unit. | ||
(d-2) Not later than August 1, the county | ||
assessor-collector shall post on the website the tax rate | ||
calculation forms described by Subsection (d-1)(1) for the current | ||
tax year. | ||
SECTION 43. Chapter 26, Tax Code, is amended by adding | ||
Sections 26.17 and 26.18 to read as follows: | ||
Sec. 26.17. DATABASE OF PROPERTY-TAX-RELATED INFORMATION. | ||
(a) The chief appraiser of each appraisal district shall create and | ||
maintain a property tax database that: | ||
(1) is identified by the name of the county in which | ||
the appraisal district is established instead of the name of the | ||
appraisal district; | ||
(2) contains information that is provided by | ||
designated officers or employees of the taxing units that are | ||
located in the appraisal district in the manner required by the | ||
comptroller; | ||
(3) is continuously updated as preliminary and revised | ||
data become available to and are provided by the designated | ||
officers or employees of taxing units; | ||
(4) is accessible to the public; and | ||
(5) is searchable by property address and owner, | ||
except to the extent that access to the information in the database | ||
is restricted by Section 25.025 or 25.026. | ||
(b) The database must include, with respect to each property | ||
listed on the appraisal roll for the appraisal district: | ||
(1) the property's identification number; | ||
(2) the property's market value; | ||
(3) the property's taxable value; | ||
(4) the name of each taxing unit in which the property | ||
is located; | ||
(5) for each taxing unit other than a school district | ||
in which the property is located: | ||
(A) the no-new-revenue tax rate; and | ||
(B) the rollback tax rate; | ||
(6) for each school district in which the property is | ||
located: | ||
(A) the tax rate that would maintain the same | ||
amount of state and local revenue per weighted student that the | ||
district received in the school year beginning in the preceding tax | ||
year; and | ||
(B) the rollback tax rate; | ||
(7) the tax rate proposed by the governing body of each | ||
taxing unit in which the property is located; | ||
(8) for each taxing unit other than a school district | ||
in which the property is located, the taxes that would be imposed on | ||
the property if the taxing unit adopted a tax rate equal to: | ||
(A) the no-new-revenue tax rate; and | ||
(B) the proposed tax rate; | ||
(9) for each school district in which the property is | ||
located, the taxes that would be imposed on the property if the | ||
district adopted a tax rate equal to: | ||
(A) the tax rate that would maintain the same | ||
amount of state and local revenue per weighted student that the | ||
district received in the school year beginning in the preceding tax | ||
year; and | ||
(B) the proposed tax rate; | ||
(10) for each taxing unit other than a school district | ||
in which the property is located, the difference between the amount | ||
calculated under Subdivision (8)(A) and the amount calculated under | ||
Subdivision (8)(B); | ||
(11) for each school district in which the property is | ||
located, the difference between the amount calculated under | ||
Subdivision (9)(A) and the amount calculated under Subdivision | ||
(9)(B); | ||
(12) the date, time, and location of the public | ||
hearing, if applicable, on the proposed tax rate to be held by the | ||
governing body of each taxing unit in which the property is located; | ||
(13) the date, time, and location of the public | ||
meeting, if applicable, at which the tax rate will be adopted to be | ||
held by the governing body of each taxing unit in which the property | ||
is located; and | ||
(14) for each taxing unit in which the property is | ||
located, an e-mail address at which the taxing unit is capable of | ||
receiving written comments regarding the proposed tax rate of the | ||
taxing unit. | ||
(c) The database must provide a link to the Internet website | ||
used by each taxing unit in which the property is located to post | ||
the information described by Section 26.18. | ||
(d) The database must allow the property owner to | ||
electronically complete and submit to a taxing unit in which the | ||
owner's property is located a form on which the owner may provide | ||
the owner's opinion as to whether the tax rate proposed by the | ||
governing body of the taxing unit should be adopted. The form must | ||
require the owner to provide the owner's name and contact | ||
information and the physical address of the owner's property | ||
located in the taxing unit. The database must allow a property | ||
owner to complete and submit the form at any time during the period | ||
beginning on the date the governing body of the taxing unit proposes | ||
the tax rate for that tax year and ending on the date the governing | ||
body adopts a tax rate for that tax year. | ||
(e) The officer or employee designated by the governing body | ||
of each taxing unit in which the property is located to calculate | ||
the no-new-revenue tax rate and the rollback tax rate for the taxing | ||
unit must electronically incorporate into the database: | ||
(1) the information described by Subsections (b)(5), | ||
(6), (7), (12), and (13), as applicable, as the information becomes | ||
available; and | ||
(2) the tax rate calculation forms prepared under | ||
Section 26.04(d-1) at the same time the designated officer or | ||
employee submits the tax rates to the governing body of the taxing | ||
unit under Section 26.04(e). | ||
(f) The chief appraiser shall make the information | ||
described by Subsection (e)(1) and the tax rate calculation forms | ||
described by Subsection (e)(2) available to the public not later | ||
than the third business day after the date the information and forms | ||
are incorporated into the database. | ||
Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY | ||
TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet | ||
website or have access to a generally accessible Internet website | ||
that may be used for the purposes of this section. Each taxing unit | ||
shall post or cause to be posted on the Internet website the | ||
following information in a format prescribed by the comptroller: | ||
(1) the name of each member of the governing body of | ||
the taxing unit; | ||
(2) the mailing address, e-mail address, and telephone | ||
number of the taxing unit; | ||
(3) the official contact information for each member | ||
of the governing body of the taxing unit, if that information is | ||
different from the information described by Subdivision (2); | ||
(4) the taxing unit's budget for the preceding two | ||
years; | ||
(5) the taxing unit's proposed or adopted budget for | ||
the current year; | ||
(6) the change in the amount of the taxing unit's | ||
budget from the preceding year to the current year, by dollar amount | ||
and percentage; | ||
(7) in the case of a taxing unit other than a school | ||
district, the amount of property tax revenue budgeted for | ||
maintenance and operations for: | ||
(A) the preceding two years; and | ||
(B) the current year; | ||
(8) in the case of a taxing unit other than a school | ||
district, the amount of property tax revenue budgeted for debt | ||
service for: | ||
(A) the preceding two years; and | ||
(B) the current year; | ||
(9) the tax rate for maintenance and operations | ||
adopted by the taxing unit for the preceding two years; | ||
(10) in the case of a taxing unit other than a school | ||
district, the tax rate for debt service adopted by the taxing unit | ||
for the preceding two years; | ||
(11) in the case of a school district, the interest and | ||
sinking fund tax rate adopted by the district for the preceding two | ||
years; | ||
(12) the tax rate for maintenance and operations | ||
proposed by the taxing unit for the current year; | ||
(13) in the case of a taxing unit other than a school | ||
district, the tax rate for debt service proposed by the taxing unit | ||
for the current year; | ||
(14) in the case of a school district, the interest and | ||
sinking fund tax rate proposed by the district for the current year; | ||
and | ||
(15) the most recent financial audit of the taxing | ||
unit. | ||
SECTION 44. Section 31.12(b), Tax Code, is amended to read | ||
as follows: | ||
(b) For purposes of this section, liability for a refund | ||
arises: | ||
(1) if the refund is required by Section 11.431(b), on | ||
the date the chief appraiser notifies the collector for the taxing | ||
unit of the approval of the late homestead exemption; | ||
(2) if the refund is required by Section 26.07(g), on | ||
the date the subsequent tax rate is adopted [ |
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(3) if the refund is required by Section 26.15(f): | ||
(A) for a correction to the tax roll made under | ||
Section 26.15(b), on the date the change in the tax roll is | ||
certified to the assessor for the taxing unit under Section 25.25; | ||
or | ||
(B) for a correction to the tax roll made under | ||
Section 26.15(c), on the date the change in the tax roll is ordered | ||
by the governing body of the taxing unit; | ||
(4) if the refund is required by Section 31.11, on the | ||
date the auditor for the taxing unit determines that the payment was | ||
erroneous or excessive or, if the amount of the refund exceeds the | ||
applicable amount specified by Section 31.11(a), on the date the | ||
governing body of the taxing unit approves the refund; | ||
(5) if the refund is required by Section 31.111, on the | ||
date the collector for the taxing unit determines that the payment | ||
was erroneous; or | ||
(6) if the refund is required by Section 31.112, on the | ||
date required by Section 31.112(d) or (e), as applicable. | ||
SECTION 45. Section 41.03(a), Tax Code, is amended to read | ||
as follows: | ||
(a) A taxing unit is entitled to challenge before the | ||
appraisal review board: | ||
(1) [ |
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[ |
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records; | ||
(2) [ |
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exemption; | ||
(3) [ |
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appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or | ||
(4) [ |
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in which a particular property is taxable. | ||
SECTION 46. Section 41.44(d), Tax Code, is amended to read | ||
as follows: | ||
(d) A notice of protest is sufficient if it identifies the | ||
protesting property owner, including a person claiming an ownership | ||
interest in the property even if that person is not listed on the | ||
appraisal records as an owner of the property, identifies the | ||
property that is the subject of the protest, and indicates apparent | ||
dissatisfaction with some determination of the appraisal office. | ||
The notice need not be on an official form, but the comptroller | ||
shall prescribe a form that provides for more detail about the | ||
nature of the protest. The form must permit a property owner to | ||
include each property in the appraisal district that is the subject | ||
of a protest. The form must permit a property owner to request that | ||
the protest be heard by a special panel established under Section | ||
6.425 if the protest will be determined by an appraisal review board | ||
to which that section applies and the property is included in a | ||
classification described by Section 6.425(b). The comptroller, | ||
each appraisal office, and each appraisal review board shall make | ||
the forms readily available and deliver one to a property owner on | ||
request. | ||
SECTION 47. Section 41.45, Tax Code, is amended by amending | ||
Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to | ||
read as follows: | ||
(d) This subsection does not apply to a special panel | ||
established under Section 6.425. An appraisal review board | ||
consisting of more than three members may sit in panels of not fewer | ||
than three members to conduct protest hearings. [ |
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board, the board may refer the matter for rehearing to a panel | ||
composed of members who did not hear the original protest [ |
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or, if there are not at least three members who did not hear the | ||
original protest, the board may determine the protest. [ |
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(d-1) An appraisal review board to which Section 6.425 | ||
applies shall sit in special panels established under that section | ||
to conduct protest hearings. A special panel may conduct a protest | ||
hearing relating to property only if the property is described by | ||
Section 6.425(b) and the property owner has requested that a | ||
special panel conduct the hearing or if the protest is assigned to | ||
the special panel under Section 6.425(f). If the recommendation of | ||
a special panel is not accepted by the board, the board may refer | ||
the matter for rehearing to another special panel composed of | ||
members who did not hear the original protest or, if there are not | ||
at least three other special panel members who did not hear the | ||
original protest, the board may determine the protest. | ||
(d-2) The determination of a protest heard by a panel under | ||
Subsection (d) or (d-1) must be made by the board. | ||
(d-3) The board must deliver notice of a hearing or meeting | ||
to determine a protest heard by a panel, or to rehear a protest, | ||
under Subsection (d) or (d-1) in accordance with the provisions of | ||
this subchapter. | ||
SECTION 48. Section 41.46(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The appraisal review board before which a protest | ||
hearing is scheduled shall deliver written notice to the property | ||
owner initiating a protest not later than the 15th day before the | ||
date of the hearing. The notice must include: | ||
(1) [ |
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hearing; | ||
(2) a description of the subject matter of the hearing | ||
that is sufficient to identify the specific action being protested, | ||
such as: | ||
(A) the determination of the appraised value of | ||
the property owner's property; | ||
(B) the denial to the property owner in whole or | ||
in part of a partial exemption; or | ||
(C) the determination that the property owner's | ||
land does not qualify for appraisal as provided by Subchapter C, D, | ||
E, or H, Chapter 23; and | ||
(3) a statement that [ |
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property owner is entitled [ |
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of the hearing as provided by Section 41.45 unless the property | ||
owner waives in writing notice of the hearing. [ |
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SECTION 49. Section 41.461, Tax Code, is amended to read as | ||
follows: | ||
Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING; | ||
DELIVERY OF REQUESTED INFORMATION. (a) At least 14 days before a | ||
hearing on a protest, the chief appraiser shall: | ||
(1) deliver a copy of the pamphlet prepared by the | ||
comptroller under Section 5.06 [ |
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initiating the protest [ |
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to an agent representing the owner if requested by the agent; | ||
(2) inform the property owner that the owner or the | ||
agent of the owner is entitled on request to [ |
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information the chief appraiser will [ |
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hearing to establish any matter at issue; and | ||
(3) deliver a copy of the hearing procedures | ||
established by the appraisal review board under Section 41.66 to | ||
the property owner. | ||
(b) The chief appraiser may not charge a property owner or | ||
the designated agent of the owner for copies provided to the [ |
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owner or designated agent under this section, regardless of the | ||
manner in which the copies are prepared or delivered [ |
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[ |
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[ |
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(c) A chief appraiser shall deliver information requested | ||
by a property owner or the agent of the owner under Subsection | ||
(a)(2): | ||
(1) by regular first-class mail, deposited in the | ||
United States mail, postage prepaid, and addressed to the property | ||
owner or agent at the address provided in the request for the | ||
information; | ||
(2) in an electronic format as provided by an | ||
agreement under Section 1.085; or | ||
(3) subject to Subsection (d), by referring the | ||
property owner or the agent of the owner to a secure Internet | ||
website with user registration and authentication or to the exact | ||
Internet location or uniform resource locator (URL) address on an | ||
Internet website maintained by the appraisal district on which the | ||
requested information is identifiable and readily available. | ||
(d) If a chief appraiser provides a property owner or the | ||
designated agent of the owner information under Subsection (c)(3), | ||
the notice must contain a statement in a conspicuous font that | ||
clearly indicates that the property owner or the agent of the owner | ||
may on request receive the information by regular first-class mail | ||
or in person at the appraisal office. On request by a property | ||
owner or the agent of the owner, the chief appraiser must provide | ||
the information by regular first-class mail or in person at the | ||
appraisal office. | ||
SECTION 50. Section 41.47, Tax Code, is amended by adding | ||
Subsections (c-2) and (f) and amending Subsections (d) and (e) to | ||
read as follows: | ||
(c-2) The board may not determine the appraised value of the | ||
property that is the subject of a protest to be an amount greater | ||
than the appraised value of the property as shown in the appraisal | ||
records submitted to the board by the chief appraiser under Section | ||
25.22 or 25.23. This subsection does not apply if the action being | ||
protested is the cancellation, modification, or denial of an | ||
exemption or the determination that the property does not qualify | ||
for appraisal as provided by Subchapter C, D, E, or H, Chapter 23. | ||
(d) The board shall deliver by certified mail: | ||
(1) a notice of issuance of the order and a copy of the | ||
order to the property owner and the chief appraiser; and | ||
(2) a copy of the appraisal review board survey form | ||
prepared under Section 5.104 and instructions for completing and | ||
submitting the form to the property owner. | ||
(e) The notice of the issuance of the order must contain a | ||
prominently printed statement in upper-case bold lettering | ||
informing the property owner in clear and concise language of the | ||
property owner's right to appeal the order of the board [ |
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|
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deadline prescribed by Section 42.06(a) [ |
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written notice of appeal[ |
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42.21(a) [ |
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district court. | ||
(f) The appraisal review board shall take the actions | ||
required by Subsections (a) and (d) not later than: | ||
(1) the 30th day after the date the hearing on the | ||
protest is concluded, if the board is established for an appraisal | ||
district located in a county with a population of less than four | ||
million; or | ||
(2) the 45th day after the date the hearing on the | ||
protest is concluded, if the board is established for an appraisal | ||
district located in a county with a population of four million or | ||
more. | ||
SECTION 51. Section 41.66, Tax Code, is amended by amending | ||
Subsections (h), (i), (j), and (k) and adding Subsections (j-1), | ||
(k-1), and (p) to read as follows: | ||
(h) The appraisal review board shall postpone a hearing on a | ||
protest if the property owner or the designated agent of the owner | ||
requests additional time to prepare for the hearing and establishes | ||
to the board that the chief appraiser failed to comply with Section | ||
41.461. The board is not required to postpone a hearing more than | ||
one time under this subsection. | ||
(i) A hearing on a protest filed by a property owner or the | ||
designated agent of the owner [ |
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certain. If the hearing is not commenced within two hours of the | ||
time set for the hearing, the appraisal review board shall postpone | ||
the hearing on the request of the property owner or the designated | ||
agent of the owner. | ||
(j) On the request of a property owner or the [ |
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agent of the owner, an appraisal review board shall schedule | ||
hearings on protests concerning up to 20 designated properties to | ||
be held consecutively on the same day. The designated properties | ||
must be identified in the same notice of protest, and the notice | ||
must contain in boldfaced type the statement "request for same-day | ||
protest hearings." A property owner or the designated agent of the | ||
owner may [ |
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with the appraisal review board in the same tax year. The appraisal | ||
review board may schedule hearings on protests concerning more than | ||
20 properties filed by the same property owner or the designated | ||
agent of the owner and may use different panels to conduct the | ||
hearings based on the board's customary scheduling. The appraisal | ||
review board may follow the practices customarily used by the board | ||
in the scheduling of hearings under this subsection. | ||
(j-1) An appraisal review board may schedule the hearings on | ||
all protests filed by a property owner or the designated agent of | ||
the owner to be held consecutively. The notice of the hearings must | ||
state the date and time that the first hearing will begin, state the | ||
date the last hearing will end, and list the order in which the | ||
hearings will be held. The order of the hearings listed in the | ||
notice may not be changed without the agreement of the property | ||
owner or the designated agent of the owner, the chief appraiser, and | ||
the appraisal review board. The board may not reschedule a hearing | ||
for which notice is given under this subsection to a date earlier | ||
than the seventh day after the date the last hearing was scheduled | ||
to end unless agreed to by the property owner or the designated | ||
agent of the owner, the chief appraiser, and the appraisal review | ||
board. Unless agreed to by the parties, the board must provide | ||
written notice of the date and time of the rescheduled hearing to | ||
the property owner or the designated agent of the owner not later | ||
than the seventh day before the date of the hearing. | ||
(k) This subsection does not apply to a special panel | ||
established under Section 6.425. If an appraisal review board sits | ||
in panels to conduct protest hearings, protests shall be randomly | ||
assigned to panels, except that the board may consider the type of | ||
property subject to the protest or the ground of the protest for the | ||
purpose of using the expertise of a particular panel in hearing | ||
protests regarding particular types of property or based on | ||
particular grounds. If a protest is scheduled to be heard by a | ||
particular panel, the protest may not be reassigned to another | ||
panel without the consent of the property owner or the designated | ||
agent of the owner. If the appraisal review board has cause to | ||
reassign a protest to another panel, a property owner or the | ||
designated agent of the owner may agree to reassignment of the | ||
protest or may request that the hearing on the protest be postponed. | ||
The board shall postpone the hearing on that request. A change of | ||
members of a panel because of a conflict of interest, illness, or | ||
inability to continue participating in hearings for the remainder | ||
of the day does not constitute reassignment of a protest to another | ||
panel. | ||
(k-1) On the request of a property owner or the designated | ||
agent of the owner, an appraisal review board to which Section 6.425 | ||
applies shall assign a protest relating to property described by | ||
Section 6.425(b) to a special panel. In addition, the chairman of | ||
the appraisal review board may assign a protest relating to | ||
property not described by Section 6.425(b) to a special panel as | ||
authorized by Section 6.425(f), but only if the assignment is | ||
requested or consented to by the property owner or the designated | ||
agent of the owner. Protests assigned to special panels shall be | ||
randomly assigned to those panels. If a protest is scheduled to be | ||
heard by a particular special panel, the protest may not be | ||
reassigned to another special panel without the consent of the | ||
property owner or the designated agent of the owner. If the board | ||
has cause to reassign a protest to another special panel, a property | ||
owner or the designated agent of the owner may agree to reassignment | ||
of the protest or may request that the hearing on the protest be | ||
postponed. The board shall postpone the hearing on that request. A | ||
change of members of a special panel because of a conflict of | ||
interest, illness, or inability to continue participating in | ||
hearings for the remainder of the day does not constitute | ||
reassignment of a protest to another special panel. | ||
(p) At the end of a hearing on a protest, the appraisal | ||
review board shall provide the property owner or the designated | ||
agent of the owner one or more documents indicating that the members | ||
of the board hearing the protest signed the affidavit required by | ||
Subsection (g). | ||
SECTION 52. Section 41.67(d), Tax Code, is amended to read | ||
as follows: | ||
(d) Information that was previously requested under Section | ||
41.461 by the protesting party that was not delivered [ |
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scheduled or postponed hearing may not be used or offered in any | ||
form as evidence in the hearing, including as a document or through | ||
argument or testimony. This subsection does not apply to | ||
information offered to rebut evidence or argument presented at the | ||
hearing by the protesting party or that party's designated agent. | ||
SECTION 53. Section 41.71, Tax Code, is amended to read as | ||
follows: | ||
Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An | ||
appraisal review board by rule shall provide for hearings on | ||
protests [ |
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weekday [ |
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(b) The board may not schedule: | ||
(1) the first hearing on a protest held on a weekday | ||
evening to begin after 7 p.m.; or | ||
(2) a hearing on a protest on a Sunday. | ||
SECTION 54. Section 41A.06(b), Tax Code, is amended to read | ||
as follows: | ||
(b) To initially qualify to serve as an arbitrator under | ||
this chapter, a person must: | ||
(1) meet the following requirements, as applicable: | ||
(A) be licensed as an attorney in this state; or | ||
(B) have: | ||
(i) completed at least 30 hours of training | ||
in arbitration and alternative dispute resolution procedures from a | ||
university, college, or legal or real estate trade association; and | ||
(ii) been licensed or certified | ||
continuously during the five years preceding the date the person | ||
agrees to serve as an arbitrator as: | ||
(a) a real estate broker or sales | ||
agent under Chapter 1101, Occupations Code; | ||
(b) a real estate appraiser under | ||
Chapter 1103, Occupations Code; or | ||
(c) a certified public accountant | ||
under Chapter 901, Occupations Code; [ |
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(2) complete the courses for training and education of | ||
appraisal review board members established under Sections 5.041(a) | ||
and (e-1) and be issued a certificate for each course indicating | ||
course completion; | ||
(3) complete the training program on property tax law | ||
for the training and education of arbitrators established under | ||
Section 5.043; and | ||
(4) agree to conduct an arbitration for a fee that is | ||
not more than: | ||
(A) $400, if the property qualifies as the | ||
owner's residence homestead under Section 11.13 and the appraised | ||
or market value, as applicable, of the property is $500,000 or less, | ||
as determined by the order; | ||
(B) $450, if the property qualifies as the | ||
owner's residence homestead under Section 11.13 and the appraised | ||
or market value, as applicable, of the property is more than | ||
$500,000, as determined by the order; | ||
(C) $450, if the property does not qualify as the | ||
owner's residence homestead under Section 11.13 and the appraised | ||
or market value, as applicable, of the property is $1 million or | ||
less, as determined by the order; | ||
(D) $750, if the property does not qualify as the | ||
owner's residence homestead under Section 11.13 and the appraised | ||
or market value, as applicable, of the property is more than $1 | ||
million but not more than $2 million, as determined by the order; | ||
(E) $1,000, if the property does not qualify as | ||
the owner's residence homestead under Section 11.13 and the | ||
appraised or market value, as applicable, of the property is more | ||
than $2 million but not more than $3 million, as determined by the | ||
order; or | ||
(F) $1,500, if the property does not qualify as | ||
the owner's residence homestead under Section 11.13 and the | ||
appraised or market value, as applicable, of the property is more | ||
than $3 million but not more than $5 million, as determined by the | ||
order. | ||
SECTION 55. Sections 41A.061(b) and (c), Tax Code, are | ||
amended to read as follows: | ||
(b) To renew the person's agreement to serve as an | ||
arbitrator, the person must: | ||
(1) file a renewal application with the comptroller at | ||
the time and in the manner prescribed by the comptroller; | ||
(2) continue to meet the requirements provided by | ||
Sections 41A.06(b)(1) and (4) [ |
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(3) during the preceding two years have completed at | ||
least eight hours of continuing education in arbitration and | ||
alternative dispute resolution procedures offered by a university, | ||
college, real estate trade association, or legal association. | ||
(c) The comptroller shall remove a person from the registry | ||
if: | ||
(1) the person fails or declines to renew the person's | ||
agreement to serve as an arbitrator in the manner required by this | ||
section; [ |
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(2) the comptroller determines by clear and convincing | ||
evidence that there is good cause to remove the person from the | ||
registry, including evidence of repeated bias or misconduct by the | ||
person while acting as an arbitrator; or | ||
(3) the person fails to complete a revised training | ||
program on property tax law for the training and education of | ||
arbitrators established under Section 5.043 not later than the | ||
120th day after the date the program is available to be taken if the | ||
comptroller: | ||
(A) revises the program after the person is | ||
included in the registry; and | ||
(B) certifies that the program is substantially | ||
revised. | ||
SECTION 56. Section 41A.07, Tax Code, is amended by | ||
amending Subsections (e), (f), and (g) and adding Subsection (h) to | ||
read as follows: | ||
(e) To be eligible for appointment as an arbitrator under | ||
this section [ |
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[ |
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[ |
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(f) A person is not eligible for appointment as an | ||
arbitrator under this section [ |
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during the preceding five years, the person has: | ||
(1) represented a person for compensation in a | ||
proceeding under this title in the appraisal district in which the | ||
property that is the subject of the appeal is located; | ||
(2) served as an officer or employee of that appraisal | ||
district; or | ||
(3) served as a member of the appraisal review board | ||
for that appraisal district. | ||
(g) The comptroller may not appoint an arbitrator under this | ||
section [ |
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is good cause not to appoint the arbitrator, including information | ||
or evidence indicating repeated bias or misconduct by the person | ||
while acting as an arbitrator. | ||
(h) A property owner may request that, in appointing an | ||
initial arbitrator under this section, the comptroller appoint an | ||
arbitrator who resides in the county in which the property that is | ||
the subject of the appeal is located or an arbitrator who resides | ||
outside that county. In appointing an initial arbitrator under | ||
Subsection (a), the comptroller shall comply with the request of | ||
the property owner unless the property owner requests that the | ||
comptroller appoint an arbitrator who resides in the county in | ||
which the property that is the subject of the appeal is located and | ||
there is not an available arbitrator who resides in that county. In | ||
appointing a substitute arbitrator under Subsection (d), the | ||
comptroller shall consider but is not required to comply with the | ||
request of the property owner. This subsection does not authorize a | ||
property owner to request the appointment of a specific individual | ||
as an arbitrator. | ||
SECTION 57. Section 41A.09(b), Tax Code, is amended to read | ||
as follows: | ||
(b) An award under this section: | ||
(1) must include a determination of the appraised or | ||
market value, as applicable, of the property that is the subject of | ||
the appeal; | ||
(2) may include any remedy or relief a court may order | ||
under Chapter 42 in an appeal relating to the appraised or market | ||
value of property; | ||
(3) shall specify the arbitrator's fee, which may not | ||
exceed the amount provided by Section 41A.06(b)(4) [ |
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(4) is final and may not be appealed except as | ||
permitted under Section 171.088, Civil Practice and Remedies Code, | ||
for an award subject to that section; and | ||
(5) may be enforced in the manner provided by | ||
Subchapter D, Chapter 171, Civil Practice and Remedies Code. | ||
SECTION 58. Section 45.105(e), Education Code, is amended | ||
to read as follows: | ||
(e) The governing body of an independent school district | ||
that governs a junior college district under Subchapter B, Chapter | ||
130, in a county with a population of more than two million may | ||
dedicate a specific percentage of the local tax levy to the use of | ||
the junior college district for facilities and equipment or for the | ||
maintenance and operating expenses of the junior college district. | ||
To be effective, the dedication must be made by the governing body | ||
on or before the date on which the governing body adopts its tax | ||
rate for a year. The amount of local tax funds derived from the | ||
percentage of the local tax levy dedicated to a junior college | ||
district from a tax levy may not exceed the amount that would be | ||
levied by five percent of the no-new-revenue [ |
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for the tax year calculated as provided by Section 26.04, Tax Code, | ||
on all property taxable by the school district. All real property | ||
purchased with these funds is the property of the school district, | ||
but is subject to the exclusive control of the governing body of the | ||
junior college district for as long as the junior college district | ||
uses the property for educational purposes. | ||
SECTION 59. Section 403.302, Government Code, is amended by | ||
adding Subsections (k) and (k-1) and amending Subsection (o) to | ||
read as follows: | ||
(k) If the comptroller determines in the study that the | ||
school district's local value as determined by the appraisal | ||
district that appraises property for the school district is not | ||
valid, the comptroller shall provide notice of the comptroller's | ||
determination to the board of directors of the appraisal district. | ||
The board of directors of the appraisal district shall hold a public | ||
meeting to discuss the receipt of notice under this subsection. | ||
(k-1) If the comptroller determines in the study that the | ||
school district's local value as determined by the appraisal | ||
district that appraises property for the school district is not | ||
valid for three consecutive years, the comptroller shall conduct an | ||
additional review of the appraisal district under Section 5.102, | ||
Tax Code, and provide recommendations to the appraisal district. | ||
The comptroller may contract with a third party to assist the | ||
comptroller in conducting the additional review and providing the | ||
recommendations required under this subsection. If the appraisal | ||
district fails to comply with the recommendations provided under | ||
this subsection and the comptroller finds that the board of | ||
directors of the appraisal district failed to take remedial action | ||
reasonably designed to ensure substantial compliance with each | ||
recommendation before the first anniversary of the date the | ||
recommendations were made, the comptroller shall notify the Texas | ||
Department of Licensing and Regulation, or a successor to the | ||
department, which shall take action necessary to ensure that the | ||
recommendations are implemented as soon as practicable. Before | ||
February 1 of the year following the year in which the Texas | ||
Department of Licensing and Regulation, or a successor to the | ||
department, takes action under this subsection, the department, | ||
with the assistance of the comptroller, shall determine whether the | ||
recommendations have been substantially implemented and notify the | ||
board of directors of the appraisal district of the determination. | ||
If the department determines that the recommendations have not been | ||
substantially implemented, the board of directors of the appraisal | ||
district must, within three months of the determination, consider | ||
whether the failure to implement the recommendations was under the | ||
current chief appraiser's control and whether the chief appraiser | ||
is able to adequately perform the chief appraiser's duties. | ||
(o) The comptroller shall adopt rules governing the conduct | ||
of the study after consultation with the comptroller's property tax | ||
administration advisory board [ |
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SECTION 60. Section 102.007(d), Local Government Code, is | ||
amended to read as follows: | ||
(d) An adopted budget must contain a cover page that | ||
includes: | ||
(1) one of the following statements in 18-point or | ||
larger type that accurately describes the adopted budget: | ||
(A) "This budget will raise more revenue from | ||
property taxes than last year's budget by an amount of (insert total | ||
dollar amount of increase), which is a (insert percentage increase) | ||
percent increase from last year's budget. The property tax revenue | ||
to be raised from new property added to the tax roll this year is | ||
(insert amount computed by multiplying the proposed tax rate by the | ||
value of new property added to the roll)."; | ||
(B) "This budget will raise less revenue from | ||
property taxes than last year's budget by an amount of (insert total | ||
dollar amount of decrease), which is a (insert percentage decrease) | ||
percent decrease from last year's budget. The property tax revenue | ||
to be raised from new property added to the tax roll this year is | ||
(insert amount computed by multiplying the proposed tax rate by the | ||
value of new property added to the roll)."; or | ||
(C) "This budget will raise the same amount of | ||
revenue from property taxes as last year's budget. The property tax | ||
revenue to be raised from new property added to the tax roll this | ||
year is (insert amount computed by multiplying the proposed tax | ||
rate by the value of new property added to the roll)."; | ||
(2) the record vote of each member of the governing | ||
body by name voting on the adoption of the budget; | ||
(3) the municipal property tax rates for the preceding | ||
fiscal year, and each municipal property tax rate that has been | ||
adopted or calculated for the current fiscal year, including: | ||
(A) the property tax rate; | ||
(B) the no-new-revenue [ |
||
(C) the no-new-revenue [ |
||
and operations tax rate; | ||
(D) the rollback tax rate; and | ||
(E) the debt rate; and | ||
(4) the total amount of municipal debt obligations. | ||
SECTION 61. Section 111.008(d), Local Government Code, is | ||
amended to read as follows: | ||
(d) An adopted budget must contain a cover page that | ||
includes: | ||
(1) one of the following statements in 18-point or | ||
larger type that accurately describes the adopted budget: | ||
(A) "This budget will raise more revenue from | ||
property taxes than last year's budget by an amount of (insert total | ||
dollar amount of increase), which is a (insert percentage increase) | ||
percent increase from last year's budget. The property tax revenue | ||
to be raised from new property added to the tax roll this year is | ||
(insert amount computed by multiplying the proposed tax rate by the | ||
value of new property added to the roll)."; | ||
(B) "This budget will raise less revenue from | ||
property taxes than last year's budget by an amount of (insert total | ||
dollar amount of decrease), which is a (insert percentage decrease) | ||
percent decrease from last year's budget. The property tax revenue | ||
to be raised from new property added to the tax roll this year is | ||
(insert amount computed by multiplying the proposed tax rate by the | ||
value of new property added to the roll)."; or | ||
(C) "This budget will raise the same amount of | ||
revenue from property taxes as last year's budget. The property tax | ||
revenue to be raised from new property added to the tax roll this | ||
year is (insert amount computed by multiplying the proposed tax | ||
rate by the value of new property added to the roll)."; | ||
(2) the record vote of each member of the | ||
commissioners court by name voting on the adoption of the budget; | ||
(3) the county property tax rates for the preceding | ||
fiscal year, and each county property tax rate that has been adopted | ||
or calculated for the current fiscal year, including: | ||
(A) the property tax rate; | ||
(B) the no-new-revenue [ |
||
(C) the no-new-revenue [ |
||
and operations tax rate; | ||
(D) the rollback tax rate; and | ||
(E) the debt rate; and | ||
(4) the total amount of county debt obligations. | ||
SECTION 62. Section 111.039(d), Local Government Code, is | ||
amended to read as follows: | ||
(d) An adopted budget must contain a cover page that | ||
includes: | ||
(1) one of the following statements in 18-point or | ||
larger type that accurately describes the adopted budget: | ||
(A) "This budget will raise more revenue from | ||
property taxes than last year's budget by an amount of (insert total | ||
dollar amount of increase), which is a (insert percentage increase) | ||
percent increase from last year's budget. The property tax revenue | ||
to be raised from new property added to the tax roll this year is | ||
(insert amount computed by multiplying the proposed tax rate by the | ||
value of new property added to the roll)."; | ||
(B) "This budget will raise less revenue from | ||
property taxes than last year's budget by an amount of (insert total | ||
dollar amount of decrease), which is a (insert percentage decrease) | ||
percent decrease from last year's budget. The property tax revenue | ||
to be raised from new property added to the tax roll this year is | ||
(insert amount computed by multiplying the proposed tax rate by the | ||
value of new property added to the roll)."; or | ||
(C) "This budget will raise the same amount of | ||
revenue from property taxes as last year's budget. The property tax | ||
revenue to be raised from new property added to the tax roll this | ||
year is (insert amount computed by multiplying the proposed tax | ||
rate by the value of new property added to the roll)."; | ||
(2) the record vote of each member of the | ||
commissioners court by name voting on the adoption of the budget; | ||
(3) the county property tax rates for the preceding | ||
fiscal year, and each county property tax rate that has been adopted | ||
or calculated for the current fiscal year, including: | ||
(A) the property tax rate; | ||
(B) the no-new-revenue [ |
||
(C) the no-new-revenue [ |
||
and operations tax rate; | ||
(D) the rollback tax rate; and | ||
(E) the debt rate; and | ||
(4) the total amount of county debt obligations. | ||
SECTION 63. Section 111.068(c), Local Government Code, is | ||
amended to read as follows: | ||
(c) An adopted budget must contain a cover page that | ||
includes: | ||
(1) one of the following statements in 18-point or | ||
larger type that accurately describes the adopted budget: | ||
(A) "This budget will raise more revenue from | ||
property taxes than last year's budget by an amount of (insert total | ||
dollar amount of increase), which is a (insert percentage increase) | ||
percent increase from last year's budget. The property tax revenue | ||
to be raised from new property added to the tax roll this year is | ||
(insert amount computed by multiplying the proposed tax rate by the | ||
value of new property added to the roll)."; | ||
(B) "This budget will raise less revenue from | ||
property taxes than last year's budget by an amount of (insert total | ||
dollar amount of decrease), which is a (insert percentage decrease) | ||
percent decrease from last year's budget. The property tax revenue | ||
to be raised from new property added to the tax roll this year is | ||
(insert amount computed by multiplying the proposed tax rate by the | ||
value of new property added to the roll)."; or | ||
(C) "This budget will raise the same amount of | ||
revenue from property taxes as last year's budget. The property tax | ||
revenue to be raised from new property added to the tax roll this | ||
year is (insert amount computed by multiplying the proposed tax | ||
rate by the value of new property added to the roll)."; | ||
(2) the record vote of each member of the | ||
commissioners court by name voting on the adoption of the budget; | ||
(3) the county property tax rates for the preceding | ||
fiscal year, and each county property tax rate that has been adopted | ||
or calculated for the current fiscal year, including: | ||
(A) the property tax rate; | ||
(B) the no-new-revenue [ |
||
(C) the no-new-revenue [ |
||
and operations tax rate; | ||
(D) the rollback tax rate; and | ||
(E) the debt rate; and | ||
(4) the total amount of county debt obligations. | ||
SECTION 64. Section 1101.254(f), Special District Local | ||
Laws Code, is amended to read as follows: | ||
(f) This section does not affect the applicability of [ |
||
|
||
Section 26.07, Tax Code, to the district's tax rate, except that if | ||
district voters approve a tax rate increase under this section, | ||
[ |
||
Tax Code, does not apply [ |
||
SECTION 65. Sections 1122.2522 and 8876.152, Special | ||
District Local Laws Code, are amended to read as follows: | ||
Sec. 1122.2522. ROLLBACK TAX RATE PROVISIONS APPLICABLE. | ||
[ |
||
rollback tax rate calculated as provided by Chapter 26, Tax Code, | ||
[ |
||
an election under Section 26.07 of that code must be held to | ||
determine whether or not to approve [ |
||
the board for that year [ |
||
[ |
||
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Sec. 8876.152. APPLICABILITY OF CERTAIN TAX PROVISIONS. | ||
(a) Sections 26.04, 26.05, 26.06, 26.061, and 26.07, Tax Code, do | ||
not apply to a tax imposed by the district. | ||
(b) Sections 49.236(a)(1) and (2) and (b) [ |
||
Water Code, apply [ |
||
|
||
SECTION 66. Section 49.107(g), Water Code, is amended to | ||
read as follows: | ||
(g) Sections 26.04, 26.05, 26.061, and 26.07, Tax Code, do | ||
not apply to a tax levied and collected under this section or an ad | ||
valorem tax levied and collected for the payment of the interest on | ||
and principal of bonds issued by a district. | ||
SECTION 67. Section 49.108(f), Water Code, is amended to | ||
read as follows: | ||
(f) Sections 26.04, 26.05, 26.061, and 26.07, Tax Code, do | ||
not apply to a tax levied and collected for payments made under a | ||
contract approved in accordance with this section. | ||
SECTION 68. Sections 49.236(a) and (d), Water Code, as | ||
added by Chapter 335 (S.B. 392), Acts of the 78th Legislature, | ||
Regular Session, 2003, are amended to read as follows: | ||
(a) Before the board adopts an ad valorem tax rate for the | ||
district for debt service, operation and maintenance purposes, or | ||
contract purposes, the board shall give notice of each meeting of | ||
the board at which the adoption of a tax rate will be considered. | ||
The notice must: | ||
(1) contain a statement in substantially the following | ||
form: | ||
"NOTICE OF PUBLIC HEARING ON TAX RATE | ||
"The (name of the district) will hold a public hearing on a | ||
proposed tax rate for the tax year (year of tax levy) on (date and | ||
time) at (meeting place). Your individual taxes may increase at a | ||
greater or lesser rate, or even decrease, depending on the tax rate | ||
that is adopted and on the change in the taxable value of your | ||
property in relation to the change in taxable value of all other | ||
property [ |
||
taxable value of your property in relation to the change in the | ||
taxable value of all other property determines the distribution of | ||
the tax burden among all property owners. | ||
"(Names of all board members and, if a vote was taken, an | ||
indication of how each voted on the proposed tax rate and an | ||
indication of any absences.)"; | ||
(2) contain the following information: | ||
(A) the district's total adopted tax rate for the | ||
preceding year and the proposed tax rate, expressed as an amount per | ||
$100; | ||
(B) the difference, expressed as an amount per | ||
$100 and as a percent increase or decrease, as applicable, in the | ||
proposed tax rate compared to the adopted tax rate for the preceding | ||
year; | ||
(C) the average appraised value of a residence | ||
homestead in the district in the preceding year and in the current | ||
year; the district's total homestead exemption, other than an | ||
exemption available only to disabled persons or persons 65 years of | ||
age or older, applicable to that appraised value in each of those | ||
years; and the average taxable value of a residence homestead in the | ||
district in each of those years, disregarding any homestead | ||
exemption available only to disabled persons or persons 65 years of | ||
age or older; | ||
(D) the amount of tax that would have been | ||
imposed by the district in the preceding year on a residence | ||
homestead appraised at the average appraised value of a residence | ||
homestead in that year, disregarding any homestead exemption | ||
available only to disabled persons or persons 65 years of age or | ||
older; | ||
(E) the amount of tax that would be imposed by the | ||
district in the current year on a residence homestead appraised at | ||
the average appraised value of a residence homestead in that year, | ||
disregarding any homestead exemption available only to disabled | ||
persons or persons 65 years of age or older, if the proposed tax | ||
rate is adopted; [ |
||
(F) the difference between the amounts of tax | ||
calculated under Paragraphs (D) and (E), expressed in dollars and | ||
cents and described as the annual percentage increase or decrease, | ||
as applicable, in the tax to be imposed by the district on the | ||
average residence homestead in the district in the current year if | ||
the proposed tax rate is adopted; and | ||
(G) if the proposed combined debt service, | ||
operation and maintenance, and contract tax rate exceeds the | ||
rollback tax rate, a description of the purpose of the proposed tax | ||
increase; and | ||
(3) contain a statement in substantially the following | ||
form: | ||
"NOTICE OF VOTE ON TAX RATE [ |
||
"If operation and maintenance taxes on the average residence | ||
homestead increase by more than 2.5 [ |
||
|
||
must be held to determine whether to approve [ |
||
and maintenance tax rate [ |
||
49.236(d), Water Code." | ||
(d) If the governing body of a district adopts a combined | ||
debt service, operation and maintenance, and contract tax rate that | ||
exceeds the rollback tax rate, [ |
||
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|
||
|
||
|
||
|
||
|
||
whether [ |
||
current year [ |
||
procedures provided by Sections 26.07(b)-(g) [ |
||
Code. For purposes of Sections 26.07(b)-(g), Tax Code, and this | ||
section [ |
||
following tax rates: | ||
(1) the current year's debt service tax rate; | ||
(2) the current year's [ |
||
(3) [ |
||
rate that would impose 1.025 [ |
||
operation and maintenance tax imposed by the district in the | ||
preceding year on a residence homestead appraised at the average | ||
appraised value of a residence homestead in the district in that | ||
year, disregarding any homestead exemption available only to | ||
disabled persons or persons 65 years of age or older; | ||
(4) the district's revenue enrichment rate, as defined | ||
by Section 26.012, Tax Code; and | ||
(5) the district's unused increment rate, as defined | ||
by Section 26.012, Tax Code. | ||
SECTION 69. The following provisions are repealed: | ||
(1) Sections 403.302(m-1) and (n), Government Code; | ||
(2) Section 140.010, Local Government Code; | ||
(3) Section 1063.255, Special District Local Laws | ||
Code; | ||
(4) Sections 5.103(e) and (f), 6.412(e), 22.23(c), and | ||
41A.06(c), Tax Code; | ||
(5) Section 49.236, Water Code, as added by Chapter | ||
248 (H.B. 1541), Acts of the 78th Legislature, Regular Session, | ||
2003; and | ||
(6) Section 49.2361, Water Code. | ||
SECTION 70. Section 5.041, Tax Code, as amended by this Act, | ||
applies only to an appraisal review board member appointed to serve | ||
a term of office that begins on or after January 1, 2020. | ||
SECTION 71. The comptroller of public accounts shall | ||
implement Section 5.043, Tax Code, as added by this Act, as soon as | ||
practicable after January 1, 2020. | ||
SECTION 72. Sections 5.05, 5.102, 5.13, and 23.01, Tax | ||
Code, as amended by this Act, apply only to the appraisal of | ||
property for ad valorem tax purposes for a tax year beginning on or | ||
after January 1, 2020. | ||
SECTION 73. (a) The comptroller of public accounts shall | ||
comply with Sections 5.07(f), (g), (h), and (i), Tax Code, as added | ||
by this Act, as soon as practicable after January 1, 2020. | ||
(b) The comptroller of public accounts shall comply with | ||
Section 5.091, Tax Code, as amended by this Act, not later than: | ||
(1) January 1, 2022, with regard to tax rate | ||
information related to a taxing unit located wholly or partly in a | ||
county with a population of 120,000 or more; and | ||
(2) January 1, 2023, with regard to tax rate | ||
information related to a taxing unit located wholly in a county with | ||
a population of less than 120,000. | ||
SECTION 74. The comptroller of public accounts shall | ||
prepare and make available the survey form and instructions for | ||
completing and submitting the form required by Section 5.104, Tax | ||
Code, as added by this Act, as soon as practicable after January 1, | ||
2020. An appraisal district is not required to provide the survey | ||
form or instructions under a requirement of that section until the | ||
form and instructions are prepared and made available by the | ||
comptroller of public accounts. | ||
SECTION 75. Section 6.41(d-9), Tax Code, as amended by this | ||
Act, applies only to the appointment of appraisal review board | ||
members to terms beginning on or after January 1, 2021. | ||
SECTION 76. Section 6.412, Tax Code, as amended by this Act, | ||
does not affect the eligibility of a person serving on an appraisal | ||
review board immediately before January 1, 2020, to continue to | ||
serve on the board for the term to which the member was appointed. | ||
SECTION 77. Section 6.42(d), Tax Code, as added by this Act, | ||
applies only to a recommendation, determination, decision, or other | ||
action by an appraisal review board or a panel of such a board on or | ||
after January 1, 2020. A recommendation, determination, decision, | ||
or other action by an appraisal review board or a panel of such a | ||
board before January 1, 2020, is governed by the law as it existed | ||
immediately before that date, and that law is continued in effect | ||
for that purpose. | ||
SECTION 78. Section 22.23(d), Tax Code, as amended by this | ||
Act, applies only to ad valorem taxes imposed for a tax year | ||
beginning on or after January 1, 2020. | ||
SECTION 79. (a) An appraisal district established in a | ||
county with a population of 120,000 or more and each taxing unit | ||
located wholly or partly in such an appraisal district shall comply | ||
with Sections 26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, | ||
Tax Code, as added by this Act, beginning with the 2021 tax year. | ||
(b) An appraisal district established in a county with a | ||
population of less than 120,000 and each taxing unit located wholly | ||
in such an appraisal district shall comply with Sections | ||
26.04(e-2), 26.05(d-1) and (d-2), 26.17, and 26.18, Tax Code, as | ||
added by this Act, beginning with the 2022 tax year. | ||
SECTION 80. (a) Not later than the 30th day after the date | ||
this section takes effect: | ||
(1) the designated officer or employee of each taxing | ||
unit shall submit to the county assessor-collector for each county | ||
in which all or part of the territory of the taxing unit is located | ||
the worksheets used by the designated officer or employee to | ||
calculate the effective and rollback tax rates of the taxing unit | ||
for the 2015-2019 tax years; and | ||
(2) the county assessor-collector for each county | ||
shall post the worksheets submitted to the county | ||
assessor-collector under Subdivision (1) of this subsection on the | ||
Internet website of the county. | ||
(b) This section takes effect immediately if this Act | ||
receives a vote of two-thirds of all the members elected to each | ||
house, as provided by Section 39, Article III, Texas Constitution. | ||
If this Act does not receive the vote necessary for immediate | ||
effect, this section takes effect on the 91st day after the last day | ||
of the legislative session. | ||
SECTION 81. A taxing unit that does not own, operate, or | ||
control an Internet website is not required to comply with Sections | ||
26.05(b)(2) and 26.065(b), Tax Code, as amended by this Act, until | ||
the first tax year in which the taxing unit is required by law to | ||
maintain or have access to an Internet website. | ||
SECTION 82. Section 41.03(a), Tax Code, as amended by this | ||
Act, applies only to a challenge under Chapter 41, Tax Code, for | ||
which a challenge petition is filed on or after January 1, 2020. A | ||
challenge under Chapter 41, Tax Code, for which a challenge | ||
petition was filed before January 1, 2020, is governed by the law in | ||
effect on the date the challenge petition was filed, and the former | ||
law is continued in effect for that purpose. | ||
SECTION 83. Sections 41.45 and 41.66(k), Tax Code, as | ||
amended by this Act, and Section 41.66(k-1), Tax Code, as added by | ||
this Act, apply only to a protest filed under Chapter 41, Tax Code, | ||
on or after January 1, 2021. A protest filed under that chapter | ||
before January 1, 2021, is governed by the law in effect on the date | ||
the protest was filed, and the former law is continued in effect for | ||
that purpose. | ||
SECTION 84. Sections 41.46, 41.461, 41.47, 41.66(h), (i), | ||
and (j), and 41.67, Tax Code, as amended by this Act, and Sections | ||
41.66(j-1) and (p), Tax Code, as added by this Act, apply only to a | ||
protest for which the notice of protest was filed by a property | ||
owner or the designated agent of the owner with the appraisal review | ||
board established for an appraisal district on or after January 1, | ||
2020. | ||
SECTION 85. Section 41.71, Tax Code, as amended by this Act, | ||
applies only to a hearing on a protest under Chapter 41, Tax Code, | ||
that is scheduled on or after January 1, 2020. A hearing on a | ||
protest under Chapter 41, Tax Code, that is scheduled before | ||
January 1, 2020, is governed by the law in effect on the date the | ||
hearing was scheduled, and that law is continued in effect for that | ||
purpose. | ||
SECTION 86. Section 41A.07, Tax Code, as amended by this | ||
Act, applies only to a request for binding arbitration received by | ||
the comptroller of public accounts from an appraisal district on or | ||
after January 1, 2020. | ||
SECTION 87. (a) A person who immediately before January 1, | ||
2020, serves as an arbitrator in binding arbitrations of appeals of | ||
appraisal review board orders must meet the requirements of Section | ||
41A.06(b)(3), Tax Code, as added by this Act, not later than the | ||
120th day after the date the comptroller of public accounts begins | ||
to provide the training required under Section 5.043, Tax Code, as | ||
added by this Act. | ||
(b) This Act does not prohibit a person who is serving as an | ||
arbitrator on January 1, 2020, from renewing the person's agreement | ||
with the comptroller of public accounts to serve as an arbitrator if | ||
the person has the qualifications required for an arbitrator under | ||
the Tax Code as amended by this Act. | ||
SECTION 88. (a) Not later than the 30th day after the date | ||
this section takes effect, the comptroller of public accounts shall | ||
provide a written notice to each appraisal district of: | ||
(1) the deadline for complying with each new | ||
requirement, duty, or function imposed by this Act on an appraisal | ||
district or taxing unit; and | ||
(2) any change made by this Act to the deadline for | ||
complying with an existing requirement, duty, or function of an | ||
appraisal district or taxing unit. | ||
(b) As soon as practicable after receipt of the notice | ||
provided by the comptroller of public accounts under Subsection (a) | ||
of this section, the chief appraiser of an appraisal district shall | ||
forward the notice to each assessor for a taxing unit located in the | ||
appraisal district. | ||
(c) This section takes effect immediately if this Act | ||
receives a vote of two-thirds of all the members elected to each | ||
house, as provided by Section 39, Article III, Texas Constitution. | ||
If this Act does not receive the vote necessary for immediate | ||
effect, this section takes effect on the 91st day after the last day | ||
of the legislative session. | ||
SECTION 89. (a) Except as otherwise provided by this Act, | ||
this Act takes effect January 1, 2020. | ||
(b) The following provisions take effect September 1, 2020: | ||
(1) Sections 6.41(b) and (d-9), Tax Code, as amended | ||
by this Act; | ||
(2) Sections 6.41(b-1), (b-2), and (d-10), Tax Code, | ||
as added by this Act; | ||
(3) Section 6.414(d), Tax Code, as amended by this | ||
Act; | ||
(4) Section 6.425, Tax Code, as added by this Act; | ||
(5) Section 41.44(d), Tax Code, as amended by this | ||
Act; | ||
(6) Section 41.45(d), Tax Code, as amended by this | ||
Act; | ||
(7) Sections 41.45(d-1), (d-2), and (d-3), Tax Code, | ||
as added by this Act; | ||
(8) Section 41.66(k), Tax Code, as amended by this | ||
Act; and | ||
(9) Section 41.66(k-1), Tax Code, as added by this | ||
Act. | ||
(c) The following provisions take effect January 1, 2021: | ||
(1) Sections 25.19(b-3) and (b-4), Tax Code, as added | ||
by this Act; | ||
(2) Sections 26.04(d-1), (d-2), (d-3), (e-2), (e-3), | ||
(e-4), and (e-5), Tax Code, as added by this Act; | ||
(3) Sections 26.04(e-1) and (g), Tax Code, as amended | ||
by this Act; | ||
(4) Sections 26.05(d-1) and (d-2), Tax Code, as added | ||
by this Act; and | ||
(5) Section 26.05(e), Tax Code, as amended by this | ||
Act. | ||
(d) Sections 25.19(b) and (i), Tax Code, as amended by this | ||
Act, take effect January 1, 2022. |