Bill Text: TX HB2714 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the authority of the officer or employee designated by the governing body of a municipality to calculate certain ad valorem tax rates of the municipality to recalculate those rates.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-04-24 - Left pending in committee [HB2714 Detail]
Download: Texas-2023-HB2714-Introduced.html
| 88R6735 RDS-D | ||
| By: Thompson of Brazoria | H.B. No. 2714 | |
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| relating to the authority of the officer or employee designated by | ||
| the governing body of a municipality to calculate certain ad | ||
| valorem tax rates of the municipality to recalculate those rates. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 26.013, Tax Code, is amended by adding | ||
| Subsection (a-1) to read as follows: | ||
| (a-1) For purposes of this section, a voter-approval tax | ||
| rate that is recalculated under Section 26.04(c-3) is the taxing | ||
| unit's voter-approval tax rate in the applicable preceding tax | ||
| year. | ||
| SECTION 2. Section 26.04, Tax Code, is amended by adding | ||
| Subsection (c-3) and amending Subsections (d-1), (d-2), and (d-3) | ||
| to read as follows: | ||
| (c-3) Notwithstanding any other provision of this chapter, | ||
| the officer or employee designated by the governing body of a | ||
| municipality to calculate the municipality's no-new-revenue tax | ||
| rate and voter-approval tax rate for a tax year under Subsection | ||
| (c-2) may recalculate those rates for that tax year after the | ||
| municipality receives the certified appraisal roll. | ||
| (d-1) The designated officer or employee shall use the tax | ||
| rate calculation forms prescribed by the comptroller under Section | ||
| 5.07 in calculating or recalculating the no-new-revenue tax rate | ||
| and the voter-approval tax rate. | ||
| (d-2) The designated officer or employee may not submit the | ||
| no-new-revenue tax rate and the voter-approval 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. The designated | ||
| officer or employee shall make the same certification required by | ||
| this subsection on the tax rate calculation forms used to | ||
| recalculate the tax rates under Subsection (c-3). | ||
| (d-3) As soon as practicable after the designated officer or | ||
| employee calculates or recalculates the no-new-revenue tax rate and | ||
| the voter-approval tax rate of the taxing unit, the designated | ||
| officer or employee shall submit the tax rate calculation forms | ||
| used in calculating or recalculating the rates to the county | ||
| assessor-collector for each county in which all or part of the | ||
| territory of the taxing unit is located. | ||
| SECTION 3. Section 26.16(d-1), Tax Code, is amended to read | ||
| as follows: | ||
| (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 or | ||
| recalculate the no-new-revenue and voter-approval 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. | ||
| SECTION 4. Section 26.17(e), Tax Code, is amended to read as | ||
| follows: | ||
| (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 voter-approval 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; [ |
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| (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); and | ||
| (3) the tax rate calculation forms prepared under | ||
| Section 26.04(c-3) as soon as practicable after certifying the | ||
| forms. | ||
| SECTION 5. This Act takes effect September 1, 2023. | ||
