| |
| |
| |
|
|
AN ACT
|
|
|
relating to the public notice required to be provided by certain |
|
|
taxing units before adopting an ad valorem tax rate. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Chapter 140, Local Government Code, is amended |
|
|
by adding Section 140.010 to read as follows: |
|
|
Sec. 140.010. PROPOSED PROPERTY TAX RATE NOTICE FOR |
|
|
COUNTIES AND MUNICIPALITIES. (a) In this section, "effective tax |
|
|
rate" and "rollback tax rate" mean the effective tax rate and |
|
|
rollback tax rate of a county or municipality, as applicable, as |
|
|
calculated under Chapter 26, Tax Code. |
|
|
(b) Except as provided by this subsection, each county and |
|
|
municipality shall provide notice of the county's or municipality's |
|
|
proposed property tax rate in the manner provided by this section. |
|
|
A county or municipality to which Section 26.052, Tax Code, applies |
|
|
may provide notice of the county's or municipality's proposed |
|
|
property tax rate in the manner provided by this section or in the |
|
|
manner provided by Section 26.052, Tax Code. |
|
|
(c) A county or municipality that provides notice of the |
|
|
county's or municipality's proposed property tax rate in the manner |
|
|
provided by this section is exempt from the notice and publication |
|
|
requirements of Sections 26.04(e), 26.052, and 26.06, Tax Code, as |
|
|
applicable, and is not subject to an injunction for failure to |
|
|
comply with those requirements. |
|
|
(d) A county or municipality 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 OR MUNICIPALITY) |
|
|
"A tax rate of $______ per $100 valuation has been proposed by the |
|
|
governing body of (insert name of county or municipality). |
|
|
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 or |
|
|
municipality) from the same properties in both the (insert ) from the same properties in both the (insert |
|
|
preceding tax year) tax year and the (insert current tax year) tax ) 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: |
|
|
(insert name of county or municipal tax assessor-collector) |
|
|
(insert name of county or municipality) tax |
|
|
assessor-collector |
|
|
(insert address) |
|
|
(insert telephone number) |
|
|
(insert e-mail address) |
|
|
(insert Internet website address, if applicable)" |
|
|
(e) A county or municipality 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 OR MUNICIPALITY) |
|
|
"A tax rate of $_____ per $100 valuation has been proposed for |
|
|
adoption by the governing body of (insert name of county or |
|
|
municipality). This rate exceeds the lower of the effective or ). 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 or |
|
|
municipality) from the same properties in both the (insert ) from the same properties in both the (insert |
|
|
preceding tax year) tax year and the (insert current tax year) tax ) tax year and the (insert current tax year) tax |
|
|
year. |
|
|
"The rollback tax rate is the highest tax rate that (insert name of |
|
|
county or municipality) may adopt before voters are entitled to ) 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: |
|
|
(insert name of county or municipal tax assessor-collector) |
|
|
(insert name of county or municipality) 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 or municipality 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: |
|
|
(i) the county, in the case of notice |
|
|
published by a county; or |
|
|
(ii) the county in which the municipality |
|
|
is located or primarily located, in the case of notice published by |
|
|
a municipality; or |
|
|
(B) mailing the notice to each property owner in: |
|
|
(i) the county, in the case of notice |
|
|
provided by a county; or |
|
|
(ii) the municipality, in the case of |
|
|
notice provided by a municipality; and |
|
|
(2) post the notice on the Internet website of the |
|
|
county or municipality, if applicable, beginning not later than |
|
|
September 1 and continuing until the county or municipality adopts |
|
|
a tax rate. |
|
|
(g) If the notice required by Subsection (d) or (e) is |
|
|
published in a newspaper: |
|
|
(1) the notice may not 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 or municipality that provides notice under this |
|
|
section shall on request provide any information described by |
|
|
Sections 26.04(e)(1)-(7), Tax Code, regarding the county or |
|
|
municipality, as applicable. |
|
|
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. |
|
|
|
|
|
|
| |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
|
|
I hereby certify that S.B. No. 1510 passed the Senate on |
|
|
April 25, 2013, by the following vote: Yeas 30, Nays 0. |
|
|
|
| |
| |
______________________________ |
| |
Secretary of the Senate |
| |
|
|
I hereby certify that S.B. No. 1510 passed the House on |
|
|
May 20, 2013, by the following vote: Yeas 147, Nays 0, two |
|
|
present not voting. |
|
|
|
| |
| |
______________________________ |
| |
Chief Clerk of the House |
| |
|
|
|
| |
|
|
Approved: |
|
|
|
|
|
______________________________ |
|
|
Date |
|
|
|
|
|
|
|
|
______________________________ |
|
|
Governor |