86R6221 SMH-D
 
  By: Bettencourt S.B. No. 1227
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the date for ordering or holding an election to ratify
  the ad valorem tax rate of a school district; making conforming
  changes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.4391(a), Tax Code, is amended to read
  as follows:
         (a)  The chief appraiser shall accept and approve or deny an
  application for an exemption for freeport goods under Section
  11.251 after the deadline for filing it has passed if it is filed
  not later than June 1 [15].
         SECTION 2.  Sections 22.23(a) and (b), Tax Code, are amended
  to read as follows:
         (a)  Rendition statements and property reports must be
  delivered to the chief appraiser after January 1 and not later than
  April 1 [15], except as provided by Section 22.02.
         (b)  On written request by the property owner, the chief
  appraiser shall extend a deadline for filing a rendition statement
  or property report to a date not later than May 1 [15]. The chief
  appraiser may further extend the deadline an additional 15 days
  upon good cause shown in writing by the property owner.
         SECTION 3.  Sections 25.19(a) and (g), Tax Code, are amended
  to read as follows:
         (a)  By April 15 [1] or as soon thereafter as practicable [if
  the property is a single-family residence that qualifies for an
  exemption under Section 11.13, or by May 1 or as soon thereafter as
  practicable in connection with any other property], the chief
  appraiser shall deliver a clear and understandable written notice
  to a property owner of the appraised value of the property owner's
  property if:
               (1)  the appraised value of the property is greater
  than it was in the preceding year;
               (2)  the appraised value of the property is greater
  than the value rendered by the property owner;
               (3)  the property was not on the appraisal roll in the
  preceding year; or
               (4)  an exemption or partial exemption approved for the
  property for the preceding year was canceled or reduced for the
  current year.
         (g)  By April 15 [1] or as soon thereafter as practicable [if
  the property is a single-family residence that qualifies for an
  exemption under Section 11.13, or by May 1 or as soon thereafter as
  practicable in connection with any other property], the chief
  appraiser shall deliver a written notice to the owner of each
  property not included in a notice required to be delivered under
  Subsection (a), if the property was reappraised in the current tax
  year, if the ownership of the property changed during the preceding
  year, or if the property owner or the agent of a property owner
  authorized under Section 1.111 makes a written request for the
  notice. The chief appraiser shall separate real from personal
  property and include in the notice for each property:
               (1)  the appraised value of the property in the
  preceding year;
               (2)  the appraised value of the property for the
  current year and the kind of each partial exemption, if any,
  approved for the current year;
               (3)  a detailed explanation of the time and procedure
  for protesting the value; and
               (4)  the date and place the appraisal review board will
  begin hearing protests.
         SECTION 4.  Section 25.22(a), Tax Code, is amended to read as
  follows:
         (a)  By May 1 [15] or as soon thereafter as practicable, the
  chief appraiser shall submit the completed appraisal records to the
  appraisal review board for review and determination of protests.
  However, the chief appraiser may not submit the records until the
  chief appraiser has delivered the notices required by Sections
  11.45(d) [Subsection (d) of Section 11.45], 23.44(d) [Subsection
  (d) of Section 23.44], 23.57(d) [Subsection (d) of Section 23.57],
  23.79(d) [Subsection (d) of Section 23.79], 23.85(d) [Subsection
  (d) of Section 23.85], 23.95(d) [Subsection (d) of Section 23.95],
  23.9805(d) [Subsection (d) of Section 23.9805], and [Section]
  25.19.
         SECTION 5.  Sections 26.01(a) and (e), Tax Code, are amended
  to read as follows:
         (a)  By July 10 [25], the chief appraiser shall prepare and
  certify to the assessor for each taxing unit participating in the
  district that part of the appraisal roll for the district that lists
  the property taxable by the taxing unit. The part certified to the
  assessor is the appraisal roll for the taxing unit. The chief
  appraiser shall consult with the assessor for each taxing unit and
  notify each taxing unit in writing by April 1 of the form in which
  the roll will be provided to each taxing unit.
         (e)  Except as provided by Subsection (f), not later than May
  15 [April 30], the chief appraiser shall prepare and certify to the
  assessor for each county, municipality, and school district
  participating in the appraisal district an estimate of the taxable
  value of property in that taxing unit. The chief appraiser shall
  assist each county, municipality, and school district in
  determining values of property in that taxing unit for the taxing
  unit's budgetary purposes.
         SECTION 6.  Sections 26.04(b) and (e), Tax Code, are amended
  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 July 15 [August 1] or as
  soon thereafter as practicable. By July 15 [August 1] or as soon
  thereafter as practicable, the taxing unit's collector shall
  certify [an estimate of] the anticipated collection rate 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.
         (e)  By July 22 [August 7] or as soon thereafter as
  practicable, the designated officer or employee shall submit the
  rates to the governing body. By July 27, the designated officer or
  employee [He] shall deliver by mail to each property owner in the
  taxing unit or publish in a newspaper in the form prescribed by the
  comptroller:
               (1)  the effective tax rate, the rollback tax rate, and
  an explanation of how they were calculated;
               (2)  the estimated amount of interest and sinking fund
  balances and the estimated amount of maintenance and operation or
  general fund balances remaining at the end of the current fiscal
  year that are not encumbered with or by corresponding existing debt
  obligation;
               (3)  a schedule of the taxing unit's debt obligations
  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);
               (4)  the amount of additional sales and use tax revenue
  anticipated in calculations under Section 26.041;
               (5)  a statement that the adoption of a tax rate equal
  to the effective tax rate would result in an increase or decrease,
  as applicable, in the amount of taxes imposed by the taxing unit as
  compared to last year's levy, and the amount of the increase or
  decrease;
               (6)  in the year that a taxing unit calculates an
  adjustment under Subsection (i) or (j), a schedule that includes
  the following elements:
                     (A)  the name of the taxing unit discontinuing the
  department, function, or activity;
                     (B)  the amount of property tax revenue spent by
  the taxing unit listed under Paragraph (A) to operate the
  discontinued department, function, or activity in the 12 months
  preceding the month in which the calculations required by this
  chapter are made; and
                     (C)  the name of the taxing unit that operates a
  distinct department, function, or activity in all or a majority of
  the territory of a taxing unit that has discontinued operating the
  distinct department, function, or activity; and
               (7)  in the year following the year in which a taxing
  unit raised its rollback tax rate as required by Subsection (j), a
  schedule that includes the following elements:
                     (A)  the amount of property tax revenue spent by
  the taxing unit to operate the department, function, or activity
  for which the taxing unit raised the rollback tax rate as required
  by Subsection (j) for the 12 months preceding the month in which the
  calculations required by this chapter are made; and
                     (B)  the amount published by the taxing unit in
  the preceding tax year under Subdivision (6)(B).
         SECTION 7.  Section 26.05(a), Tax Code, is amended to read as
  follows:
         (a)  The governing body of each taxing unit[, before the
  later of September 30 or the 60th day after the date the certified
  appraisal roll is received by the taxing unit,] shall adopt a tax
  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 before August 15. 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 published under Section 26.04(e)(3)(C), less any
  amount of additional sales and use tax 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.
         SECTION 8.  Section 26.06(e), Tax Code, is amended to read as
  follows:
         (e)  The meeting to vote on the tax increase may not be
  earlier than the third day or later than the seventh [14th] day
  after the date of the second public hearing.  The meeting must 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 effective tax rate
  by the seventh [14th] day, it must give a new notice under
  Subsection (d) before it may adopt a rate that exceeds the lower of
  the rollback tax rate or the effective tax rate.
         SECTION 9.  Section 26.08, Tax Code, is amended by amending
  Subsection (b) and adding Subsection (b-1) to read as follows:
         (b)  Except as provided by Subsection (b-1), the [The]
  governing body shall order that the election be held in the school
  district on the uniform election date prescribed by [a date not less
  than 30 or more than 90 days after the day on which it adopted the
  tax rate.]  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 [does not apply to the election
  unless a date specified by that section falls within the time
  permitted by this section].  At the election, the ballots shall be
  prepared to permit voting for or against the
  proposition:  "Approving the ad valorem tax rate of $_____ per $100
  valuation in (name of school district) for the current year, a rate
  that is $_____ higher per $100 valuation than the school district
  rollback tax rate, for the purpose of (description of purpose of
  increase)."  The ballot proposition must include the adopted tax
  rate and the difference between that rate and the rollback tax rate
  in the appropriate places.
         (b-1)  Notwithstanding Section 41.0011(a), Election Code, an
  emergency election under Section 41.0011 of that code at which a
  proposition described by Subsection (b) of this section is
  submitted to the voters shall be held on any uniform election date.
         SECTION 10.  Section 41.12(a), Tax Code, is amended to read
  as follows:
         (a)  By July 5 [20], the appraisal review board shall:
               (1)  hear and determine all or substantially all timely
  filed protests;
               (2)  determine all timely filed challenges;
               (3)  submit a list of its approved changes in the
  records to the chief appraiser; and
               (4)  approve the records.
         SECTION 11.  Section 22.23(c), Tax Code, is repealed.
         SECTION 12.  The changes in law made by this Act apply to the
  ad valorem tax rate of a taxing unit beginning with the 2020 tax
  year.
         SECTION 13.  Sections 11.4391(a) and 22.23(a) and (b), Tax
  Code, as amended by this Act, apply only to ad valorem taxes imposed
  for a tax year beginning on or after January 1, 2020.
         SECTION 14.  (a)  Not later than the 30th day after the date
  this section takes effect, the comptroller of public accounts shall
  mail a written notice to each appraisal district and the assessor
  for each taxing unit in this state of any change made by this Act to
  the deadline for complying with a requirement, duty, or function of
  an appraisal district or taxing unit.
         (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 15.  Except as otherwise provided by this Act, this
  Act takes effect January 1, 2020.