85R10230 SMH-D
 
  By: Watson S.B. No. 1360
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the provision to a property owner by certain tax
  officials of certain information regarding the ad valorem taxes
  imposed on the owner's property.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 1.085(e) and (g), Tax Code, are amended
  to read as follows:
         (e)  The comptroller by rule:
               (1)  shall prescribe acceptable media, formats,
  content, and methods for the electronic transmission of notices
  required by Section 25.19 or given under Section 25.191; and
               (2)  may prescribe acceptable media, formats, content,
  and methods for the electronic transmission of other notices,
  renditions, and applications.
         (g)  Notwithstanding Subsection (a), if a property owner
  whose property is included in 25 or more accounts in the appraisal
  records of the appraisal district requests the chief appraiser to
  enter into an agreement for the delivery of the notice required by
  Section 25.19 or a notice given under Section 25.191 in an
  electronic format, the chief appraiser must enter into an agreement
  under this section for that purpose if the appraisal district is
  located in a county that has a population of more than 200,000. If
  the chief appraiser must enter into an agreement under this
  subsection, the chief appraiser shall deliver the notice in
  accordance with an electronic medium, format, content, and method
  prescribed by the comptroller under Subsection (e). If the
  comptroller has not prescribed the media, format, content, and
  method applicable to the notice, the chief appraiser may determine
  the medium, format, content, and method to be used.
         SECTION 2.  Section 25.19, Tax Code, is amended by adding
  Subsections (b-3), (b-4), (b-5), (b-6), and (b-7) to read as
  follows:
         (b-3)  Subsections (b-4), (b-5), (b-6), and (b-7) apply only
  to a notice required by Subsection (a) that:
               (1)  includes the information described by Subsection
  (b)(5); and
               (2)  is for property that  is located in a school
  district that, for the school year beginning in the current tax
  year, has entered into an agreement with the commissioner of
  education to purchase average daily attendance credits as provided
  by Subchapter D, Chapter 41, Education Code, in an amount
  sufficient, in combination with any other actions taken under that
  chapter, to reduce the school district's wealth per student to a
  level that is equal to or less than the equalized wealth level as
  determined by the commissioner of education under that chapter.
         (b-4)  In addition to any other information required by this
  section, the notice must include a statement in the following form:
         "Your local school district property taxes are estimated
  based on the tax rate for the preceding year to be $____. Of those
  estimated taxes, it is estimated that:
         "$____ will be used by the school district to fund
  maintenance and operations of the school district;
         "$____ will be used by the school district to pay for
  facilities; and
         "$____ will be paid by the school district to the state.
         "For the preceding year:
         "$____ was used by the school district to fund maintenance
  and operations of the school district;
         "$____ was used by the school district to pay for facilities;
  and
         "$____ was paid by the school district to the state.
         "For the year preceding the preceding year:
         "$____ was used by the school district to fund maintenance
  and operations of the school district;
         "$____ was used by the school district to pay for facilities;
  and
         "$____ was paid by the school district to the state."
         (b-5)  The chief appraiser shall compute for the current tax
  year the estimate of the amount of taxes to be imposed by the school
  district on the property to fund maintenance and operations of the
  school district and to pay for facilities based on the tax rates
  adopted by the school district under Sections 26.05(a)(2) and (1),
  respectively, for the preceding tax year. The chief appraiser
  shall compute for the current tax year the estimate of the amount of
  taxes to be imposed by the school district on the property that are
  to be paid to the state by:
               (1)  multiplying the estimate of the amount of taxes
  for maintenance and operations to be imposed by the school district
  on the property for the current tax year by the percentage of the
  estimate of the amount of taxes for maintenance and operations to be
  imposed by the school district for the current tax year that the
  school district is required to pay under the agreement for the
  school year beginning in the current tax year to purchase average
  daily attendance credits; and
               (2)  dividing the amount computed under Subdivision (1)
  by 100.
         (b-6)  The chief appraiser shall compute for the preceding
  two tax years the amount of taxes imposed by the school district on
  the property to fund maintenance and operations of the school
  district and to pay for facilities as well as the amount of taxes
  imposed by the school district that were used to pay the state in
  the manner provided by Subsection (b-5) but based on the tax rates
  actually adopted by the school district for each of those years.
         (b-7)  The school district, on request of the chief
  appraiser, shall provide the chief appraiser any information
  necessary to perform the calculations described by Subsections
  (b-5) and (b-6).
         SECTION 3.  Chapter 25, Tax Code, is amended by adding
  Section 25.191 to read as follows:
         Sec. 25.191.  NOTICE OF TAXES ACTUALLY IMPOSED ON PROPERTY
  BY TAXING UNITS. (a) As an alternative to including in a notice to
  a property owner required by Section 25.19(a) the information
  described by Section 25.19(b)(5), if applicable, or in addition to
  including that information in that notice, the chief appraiser may,
  after each of the taxing units that tax the property has adopted a
  tax rate for the current tax year, provide a notice to the property
  owner of the taxes actually imposed on the property by the taxing
  units.
         (b)  Section 25.19(h) applies to a notice given under this
  section in the same manner as that subsection applies to a notice
  given under Section 25.19(a) or (g).
         (c)  Subsections (d), (e), (f), and (g) apply only to a
  notice given under this section that is for property that  is
  located in a school district that, for the school year beginning in
  the current tax year, has entered into an agreement with the
  commissioner of education to purchase average daily attendance
  credits as provided by Subchapter D, Chapter 41, Education Code, in
  an amount sufficient, in combination with any other actions taken
  under that chapter, to reduce the school district's wealth per
  student to a level that is equal to or less than the equalized
  wealth level as determined by the commissioner of education under
  that chapter.
         (d)  In addition to any other information required by this
  section, the notice must include a statement in the following form:
         "Your local school district property taxes are $____. Of
  those taxes:
         "$____ will be used by the school district to fund
  maintenance and operations of the school district;
         "$____ will be used by the school district to pay for
  facilities; and
         "$____ will be paid by the school district to the state.
         "For the preceding year:
         "$____ was used by the school district to fund maintenance
  and operations of the school district;
         "$____ was used by the school district to pay for facilities;
  and
         "$____ was paid by the school district to the state.
         "For the year preceding the preceding year:
         "$____ was used by the school district to fund maintenance
  and operations of the school district;
         "$____ was used by the school district to pay for facilities;
  and
         "$____ was paid by the school district to the state." 
         (e)  The chief appraiser shall compute for the current tax
  year the amount of taxes imposed by the school district on the
  property to fund maintenance and operations of the school district
  and to pay for facilities based on the tax rates adopted by the
  school district under Sections 26.05(a)(2) and (1), respectively,
  for the current tax year. The chief appraiser shall compute for the
  current tax year the amount of taxes imposed by the school district
  on the property that are to be paid to the state by:
               (1)  multiplying the amount of taxes for maintenance
  and operations imposed by the school district on the property for
  the current tax year by the percentage of the amount of taxes for
  maintenance and operations imposed by the school district for the
  current tax year that the school district is required to pay under
  the agreement for the school year beginning in the current tax year
  to purchase average daily attendance credits; and
               (2)  dividing the amount computed under Subdivision (1)
  by 100.
         (f)  The chief appraiser shall compute for the preceding two
  tax years the amount of taxes imposed by the school district on the
  property to fund maintenance and operations of the school district
  and to pay for facilities as well as the amount of taxes imposed by
  the school district that were used to pay the state in the manner
  provided by Subsection (e) but based on the tax rates adopted by the
  school district for each of those years.
         (g)  The school district, on request of the chief appraiser,
  shall provide the chief appraiser any information necessary to
  perform the calculations described by Subsections (e) and (f).
         SECTION 4.  Section 31.01, Tax Code, is amended by adding
  Subsections (d-2), (d-3), (d-4), and (d-5) to read as follows:
         (d-2)  This subsection and Subsections (d-3), (d-4), and
  (d-5) apply only to a school district that, for the school year
  beginning in the current tax year, has entered into an agreement
  with the commissioner of education to purchase average daily
  attendance credits as provided by Subchapter D, Chapter 41,
  Education Code, in an amount sufficient, in combination with any
  other actions taken under that chapter, to reduce the school
  district's wealth per student to a level that is equal to or less
  than the equalized wealth level as determined by the commissioner
  of education under that chapter. In addition to any other
  information required by this section, the tax bill or the separate
  statement must include a statement in the following form:
         "Your local school district property taxes are $____. Of
  those taxes:
         "$____ will be used by the school district to fund
  maintenance and operations of the school district;
         "$____ will be used by the school district to pay for
  facilities; and
         "$____ will be paid by the school district to the state.
         "For the preceding year:
         "$____ was used by the school district to fund maintenance
  and operations of the school district;
         "$____ was used by the school district to pay for facilities;
  and
         "$____ was paid by the school district to the state.
         "For the year preceding the preceding year:
         "$____ was used by the school district to fund maintenance
  and operations of the school district;
         "$____ was used by the school district to pay for facilities;
  and
         "$____ was paid by the school district to the state." 
         (d-3)  The assessor for the school district shall compute for
  the current tax year the amount of taxes imposed by the school
  district on the property to fund maintenance and operations of the
  school district and to pay for facilities based on the tax rates
  adopted by the school district under Sections 26.05(a)(2) and (1),
  respectively, for the current tax year. The assessor shall compute
  for the current tax year the amount of taxes imposed by the school
  district on the property that are to be paid to the state by:
               (1)  multiplying the amount of taxes for maintenance
  and operations imposed by the school district on the property for
  the current tax year by the percentage of the amount of taxes for
  maintenance and operations imposed by the school district for the
  current tax year that the school district is required to pay under
  the agreement for the school year beginning in the current tax year
  to purchase average daily attendance credits; and
               (2)  dividing the amount computed under Subdivision (1)
  by 100.
         (d-4)  The assessor for the school district shall compute for
  the preceding two tax years the amount of taxes imposed by the
  school district on the property to fund maintenance and operations
  of the school district and to pay for facilities as well as the
  amount of taxes imposed by the school district that were used to pay
  the state in the manner provided by Subsection (d-3) but based on
  the tax rates adopted by the school district for each of those
  years.
         (d-5)  The school district, on request of the assessor for
  the school district, shall provide the assessor any information
  necessary to perform the calculations described by Subsections
  (d-3) and (d-4).
         SECTION 5.  (a) Section 25.19, Tax Code, as amended by this
  Act, and Section 25.191, Tax Code, as added by this Act, apply only
  to a notice for a tax year beginning on or after the effective date
  of this Act. A notice for a tax year beginning before the effective
  date of this Act is governed by the law in effect immediately before
  the effective date of this Act, and that law is continued in effect
  for that purpose.
         (b)  Section 31.01, Tax Code, as amended by this Act, applies
  only to a bill for ad valorem taxes imposed for a tax year beginning
  on or after the effective date of this Act. A bill for ad valorem
  taxes imposed for a tax year beginning before the effective date of
  this Act is governed by the law in effect immediately before the
  effective date of this Act, and that law is continued in effect for
  that purpose.
         SECTION 6.  This Act takes effect January 1, 2018.