Bill Text: TX HB3797 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the public notice required to be provided by a county before adopting an ad valorem tax rate.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-04-18 - No action taken in committee [HB3797 Detail]
Download: Texas-2013-HB3797-Introduced.html
83R9040 TJB-F | ||
By: Coleman | H.B. No. 3797 |
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relating to the public notice required to be provided by a county | ||
before adopting an ad valorem tax rate. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter Z, Chapter 130, Local Government | ||
Code, is amended by adding Section 130.911 to read as follows: | ||
Sec. 130.911. ALTERNATIVE PROPOSED PROPERTY TAX RATE NOTICE | ||
FOR COUNTIES. (a) In this section, "effective tax rate" and | ||
"rollback tax rate" mean the effective tax rate and rollback tax | ||
rate of a county as calculated under Chapter 26, Tax Code. | ||
(b) This section applies to a county only if the county | ||
elects to provide notice of the county's proposed property tax rate | ||
in the manner provided by this section. | ||
(c) A county may elect to provide notice of the county's | ||
proposed property tax rate in the manner provided by this section | ||
instead of providing notice in the manner required by Sections | ||
26.04(e), 26.052, and 26.06, Tax Code, as applicable. A county that | ||
elects to provide notice under this section is exempt from the | ||
notice and publication requirements of those sections and is not | ||
subject to an injunction for failure to comply with those | ||
requirements. | ||
(d) A county that proposes a property tax rate that does not | ||
exceed the lower of the effective tax rate or the rollback tax rate | ||
shall provide the following notice: | ||
"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX | ||
RATE FOR (INSERT NAME OF COUNTY) | ||
"A tax rate of $______ per $100 valuation has been proposed by the | ||
governing body of (insert name of county). | ||
PROPOSED TAX RATE $______ per $100 | ||
PRECEDING YEAR'S TAX RATE $______ per $100 | ||
EFFECTIVE TAX RATE $______ per $100 | ||
"The effective tax rate is the total tax rate needed to raise the | ||
same amount of property tax revenue for (insert name of county) from | ||
the same properties in both the (insert preceding tax year) tax year | ||
and the (insert current tax year) tax year. | ||
"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS | ||
FOLLOWS: | ||
property tax amount = (rate) x (taxable value of your property) / | ||
100 | ||
"For assistance or detailed information about tax calculations, | ||
please contact the county tax assessor-collector: | ||
(insert name) | ||
(insert name of county) tax assessor-collector | ||
(insert address) | ||
(insert telephone number) | ||
(insert e-mail address) | ||
(insert Internet website address, if applicable)" | ||
(e) A county that proposes a property tax rate that exceeds | ||
the lower of the effective tax rate or the rollback tax rate shall | ||
provide the following notice: | ||
"NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX | ||
RATE FOR (INSERT NAME OF COUNTY) | ||
"A tax rate of $_____ per $100 valuation has been proposed for | ||
adoption by the governing body of (insert name of county). This | ||
rate exceeds the lower of the effective or rollback tax rate, and | ||
state law requires that two public hearings be held by the governing | ||
body before adopting the proposed tax rate. | ||
PROPOSED TAX RATE $______ per $100 | ||
PRECEDING YEAR'S TAX RATE $______ per $100 | ||
EFFECTIVE TAX RATE $______ per $100 | ||
ROLLBACK TAX RATE $______ per $100 | ||
"The effective tax rate is the total tax rate needed to raise the | ||
same amount of property tax revenue for (insert name of county) from | ||
the same properties in both the (insert preceding tax year) tax year | ||
and the (insert current tax year) tax year. | ||
"The rollback tax rate is the highest tax rate that (insert name of | ||
county) may adopt before voters are entitled to petition for an ) may adopt before voters are entitled to petition for an | ||
election to limit the rate that may be approved to the rollback | ||
rate. | ||
"YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS | ||
FOLLOWS: | ||
property tax amount = (rate) x (taxable value of your property) / | ||
100 | ||
"For assistance or detailed information about tax calculations, | ||
please contact the county tax assessor-collector: | ||
(insert name) | ||
(insert name of county) tax assessor-collector | ||
(insert address) | ||
(insert telephone number) | ||
(insert e-mail address) | ||
(insert Internet website address, if applicable) | ||
"You are urged to attend and express your views at the following | ||
public hearings on the proposed tax rate: | ||
First Hearing: (insert date and time) at (insert location of | ||
meeting).). | ||
Second Hearing: (insert date and time) at (insert location | ||
of meeting).")." | ||
(f) A county shall: | ||
(1) provide the notice required by Subsection (d) or | ||
(e), as applicable, not later than September 1 by: | ||
(A) publishing the notice in a newspaper having | ||
general circulation in the county; or | ||
(B) mailing the notice to each property owner in | ||
the county; and | ||
(2) post the notice on the Internet website of the | ||
county beginning not later than September 1 and continuing until | ||
the county adopts a tax rate. | ||
(g) If the notice required by Subsection (d) or (e) is | ||
published in a newspaper: | ||
(1) it may not: | ||
(A) be published in the part of the newspaper in | ||
which legal notices and classified advertisements appear; or | ||
(B) be smaller than one-quarter page of a | ||
standard-size or a tabloid-size newspaper; and | ||
(2) the headline on the notice must be in 24-point or | ||
larger type. | ||
(h) A county that publishes notice under this section shall | ||
on request provide any information described by Sections | ||
26.04(e)(1)-(7), Tax Code, regarding the county. | ||
SECTION 2. This Act applies only to an ad valorem tax year | ||
that begins on or after the effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2014. |