By: Bettencourt	S.B. No. 2239

	A BILL TO BE ENTITLED
	AN ACT
	relating to ad valorem taxation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 5.07, Tax Code, is amended by adding
	Subsection (f) to read as follows:
	(f)  The comptroller shall prescribe the form of the
	worksheets to be used by the designated officer or employee of each
	taxing unit in calculating the no-new-taxes rate and rollback tax
	rate for the unit as required by Chapter 26. The form must be in an
	electronic format and be capable of:
	(1)  being completed electronically;
	(2)  performing calculations automatically based on
	the data entered by the designated officer or employee;
	(3)  being certified by the designated officer or
	employee after completion; and
	(4)  being submitted electronically to the comptroller
	on completion and certification.
	SECTION 2.  Section 5.091, Tax Code, is amended to read as
	follows:
	Sec. 5.091.  STATEWIDE LIST OF TAX RATES. (a) Each year the
	comptroller shall prepare a list that includes the total tax rate
	imposed by each taxing unit in this state[, other than a school
	district, if the tax rate is reported to the comptroller,] for the
	year [preceding the year] in which the list is prepared. The
	comptroller shall list the tax rates alphabetically according to:
	(1)  the county or counties in which each taxing unit is
	located; and
	(2)  the name of each taxing unit [in descending
	order].
	(b)  Not later than January 1 [December 31] of the following
	[each] year, the comptroller shall publish on the comptroller's
	Internet website the list required by Subsection (a).
	SECTION 3.  Chapter 5, Tax Code, is amended by adding Section
	5.092 to read as follows:
	Sec. 5.092.  STATEWIDE DATABASE OF OTHER
	PROPERTY-TAX-RELATED INFORMATION. (a) The comptroller shall
	create and maintain a property tax database that:
	(1)  contains information that is provided by
	designated officers or employees of taxing units in the manner
	required by the comptroller;
	(2)  is continuously updated as preliminary and revised
	data become available to and are provided by the designated
	officers or employees of taxing units;
	(3)  is accessible to the public; and
	(4)  is searchable by property address.
	(b)  The database must include, with respect to each property
	listed on an appraisal roll:
	(1)  the property's identification number;
	(2)  the property's market value;
	(3)  the property's taxable value;
	(4)  the name of each taxing unit in which the property
	is located;
	(5)  for each taxing unit other than a school district
	in which the property is located:
	(A)  the no-new-taxes rate; and
	(B)  the rollback tax rate;
	(6)  for each school district in which the property is
	located:
	(A)  the rate to maintain the same amount of state
	and local revenue per weighted student that the district received
	in the school year beginning in the preceding tax year; and
	(B)  the rollback tax rate;
	(7)  the tax rate proposed by the governing body of each
	taxing unit in which the property is located;
	(8)  for each taxing unit other than a school district
	in which the property is located, the taxes that would be imposed on
	the property if the unit adopted a tax rate equal to:
	(A)  the no-new-taxes rate; and
	(B)  the proposed tax rate;
	(9)  for each school district in which the property is
	located, the taxes that would be imposed on the property if the unit
	adopted a tax rate equal to:
	(A)  the rate to maintain the same amount of state
	and local revenue per weighted student that the district received
	in the school year beginning in the preceding tax year; and
	(B)  the proposed tax rate;
	(10)  for each taxing unit other than a school district
	in which the property is located, the difference between the amount
	calculated under Subdivision (8)(A) and the amount calculated under
	Subdivision (8)(B);
	(11)  for each school district in which the property is
	located, the difference between the amount calculated under
	Subdivision (9)(A) and the amount calculated under Subdivision
	(9)(B);
	(12)  the date and location of each public hearing, if
	applicable, on the proposed tax rate to be held by the governing
	body of each taxing unit in which the property is located; and
	(13)  the date and location of the public meeting in
	which the tax rate will be adopted to be held by the governing body
	of each taxing unit in which the property is located.
	(c)  The database must provide a link to the information
	posted under Section 26.17 on the Internet website of each taxing
	unit in which the property is located.
	(d)  The officer or employee designated by the governing body
	of each taxing unit to calculate the no-new-taxes rate and the
	rollback tax rate for the unit must electronically submit to the
	comptroller:
	(1)  the information described by Subsection (b) as the
	information becomes available; and
	(2)  the worksheets prepared under Section 26.04(d-1)
	at the same time the officer or employee submits the tax rates to
	the governing body of the unit under Section 26.04(e).
	(e)  The comptroller shall deliver by e-mail to the
	designated officer or employee confirmation of receipt of the
	worksheets submitted under Subsection (d)(2). The comptroller
	shall incorporate the worksheets into the database and make them
	available to the public not later than the third day after the date
	the comptroller receives them.
	SECTION 4.  Sections 25.19(b) and (i), Tax Code, are amended
	to read as follows:
	(b)  The chief appraiser shall separate real from personal
	property and include in the notice for each:
	(1)  a list of the taxing units in which the property is
	taxable;
	(2)  the appraised value of the property in the
	preceding year;
	(3)  the taxable value of the property in the preceding
	year for each taxing unit taxing the property;
	(4)  the appraised value of the property for the
	current year, the kind and amount of each exemption and partial
	exemption, if any, approved for the property for the current year
	and for the preceding year, and, if an exemption or partial
	exemption that was approved for the preceding year was canceled or
	reduced for the current year, the amount of the exemption or partial
	exemption canceled or reduced;
	(5)  [if the appraised value is greater than it was in
	the preceding year, the amount of tax that would be imposed on the
	property on the basis of the tax rate for the preceding year;
	[(6)]  in italic typeface, the following statement:
	"The Texas Legislature does not set the amount of your local taxes.
	Your property tax burden is decided by your locally elected
	officials, and all inquiries concerning your taxes should be
	directed to those officials";
	(6) [(7)]  a detailed explanation of the time and
	procedure for protesting the value;
	(7) [(8)]  the date and place the appraisal review
	board will begin hearing protests; and
	(8) [(9)]  a brief explanation that the governing body
	of each taxing unit decides whether or not taxes on the property
	will increase and the appraisal district only determines the value
	of the property.
	(i)  Delivery with a notice required by Subsection (a) or (g)
	of a copy of the pamphlet published by the comptroller under Section
	5.06 or a copy of the notice published by the chief appraiser under
	Section 41.70 is sufficient to comply with the requirement that the
	notice include the information specified by Subsection (b)(6)
	[(b)(7)] or (g)(3), as applicable.
	SECTION 5.  Section 26.012(7), Tax Code, is amended to read
	as follows:
	(7)  "Debt" means a bond, warrant, certificate of
	obligation, or other evidence of indebtedness owed by a taxing unit
	that has been approved at an election and is payable solely from
	property taxes in installments over a period of more than one year,
	not budgeted for payment from maintenance and operations funds, and
	secured by a pledge of property taxes, or a payment made under
	contract to secure indebtedness of a similar nature issued by
	another political subdivision on behalf of the taxing unit.
	SECTION 6.  Chapter 26, Tax Code, is amended by adding
	Section 26.031 to read as follows:
	Sec. 26.031.  EFFECTIVE AND ROLLBACK TAX RATES OF A TAXING
	UNIT OTHER THAN A SCHOOL DISTRICT.
	(a)  An officer or employee designated by the governing body
	of a taxing unit other than a school district shall calculate the
	no-new-taxes rate and the rollback tax rate for the unit using the
	electronic, fillable form or forms promulgated by the comptroller
	under Section 5.07.
	(b)  The no-new-taxes rate of a taxing unit other than a
	school district is determined by the following formula:
	(Prior year) Tax levy, adjusted for lost value
	divided by (Current year) Taxable value, adjusted for
	new value
	equals (Current year) No-new-taxes rate
	(c) The rollback tax rate of a taxing unit other than a
	school district is determined by the following formula:
	(Current year) No-new-taxes maintenance & operations
	rate
	plus 4% of (Current year) No-new-taxes maintenance &
	operations rate
	plus Current year debt rate
	plus Adjustment for criminal justice mandate
	plus Adjustment for indigent health care
	minus Adjustment for additional sales tax
	equals (Current year) Rollback tax rate
	(d)  The no-new-taxes rate for a county is the sum of the
	no-new-taxes rates calculated for each type of tax the county
	levies and the rollback tax rate for a county is the sum of the
	rollback tax rates calculated for each type of tax the county
	levies.
	(e)  If as a result of consolidation of taxing units a taxing
	unit includes territory that was in two or more taxing units in the
	preceding year, the amount of taxes imposed in each in the preceding
	year is combined for purposes of calculating the no-new-taxes rate
	and rollback tax rate under this section.
	(f)  Notwithstanding Section 26.012, in this section:
	(1)  "Actual collection rate" means the total amount of
	taxes levied in a tax year, divided by the total amount of tax
	revenue, including delinquent taxes, penalty and interest,
	collected between July 1 of the tax year and June 30 of the
	following tax year, expressed as a percentage. If the actual
	collection rate exceeds 100%, the rate shall not be reduced to 100%.
	(2)  "Adjustment for additional sales tax" is the
	amount determined under Section 26.041, divided by the current year
	total taxable value for rollback calculation.
	(3)  "Adjustment for criminal justice mandate " is the
	amount determined under Section 26.044.
	(4)  "Adjustment for indigent health care" is the
	amount determined under Section 26.0441.
	(5)  "Average collection rate" means the average of the
	actual collection rate for all taxes levied by the taxing unit for
	the three years immediately preceding the current year.
	(6)  "Current year total taxable value" means the sum
	of:
	(A)  the total taxable value of property listed on
	the certified appraisal roll for the current year, including all
	appraisal roll supplements and corrections, as of the date of the
	calculation. Appraisal roll corrections include any adjustments to
	taxable value resulting from final court decisions regardless of
	whether the appraisal roll has been corrected under Section 42.41
	as of the date of calculation;
	(B)  the taxable value of properties under protest
	that are included on the list prepared by the chief appraiser under
	Section 26.01(c). For purposes of this subdivision, taxable value
	means the taxable value as determined by the appraisal district and
	does not mean a lower value claimed by the property owner or
	estimated by the chief appraiser;
	(C)  the taxable value of properties known to the
	chief appraiser that are included on the list prepared by the chief
	appraiser under Section 26.01(d). For purposes of this
	subdivision, taxable value means the taxable value as determined by
	the appraisal district and does not mean a lower value claimed by
	the property owner or estimated by the chief appraiser; and
	(D)  for counties, the value of rolling stock
	certified to the county tax assessor-collector by the comptroller
	under Section 24.38.
	(7)  "Current year taxable value of homesteads subject
	to tax limitation" means the taxable value of homesteads that
	qualified for a tax limitation as provided by Section 11.261 for the
	current year.
	(8)  "Current year taxable value of new improvements"
	means the sum of:
	(A)  the taxable value of new improvements to real
	property that were not on the appraisal roll for the prior year;
	(B)  the taxable value of real property that is
	taxable in the current year but was not taxable in whole or in part
	in the prior year because the real property was subject to a tax
	abatement agreement, less the value of the real property that was
	taxable in the prior year.
	(9)  "Current year taxable value of property annexed"
	means the taxable value of real property and personal property
	located in territory annexed to the taxing unit after January 1 of
	the prior year.
	(10)  "Current year debt rate" of a taxing unit other
	than a school district is determined by the following formula:
	(Current year) Debt service
	plus Excess collections
	equals (Current year) Adjusted debt
	multiplied by (Current year) Average collection
	rate
	equals (Current year) Debt adjusted for
	collection rate
	divided by Current year total taxable value for
	rollback calculation
	Equals (Current year) Debt tax rate
	(11)  "Current year total taxable value for rollback
	calculation" means current year total taxable value, minus current
	year taxable value of homesteads subject to tax limitation.
	(12) "No-new-taxes maintenance & operations rate" of a
	taxing unit other than a school district is determined by the
	following formula:
	(Prior year) Maintenance & operations tax rate
	divided by (Prior year) Adopted tax rate
	equals Percentage of (prior year) tax levy
	attributable to maintenance & operations
	multiplied by No-new-taxes rate for current year
	equals No-new-taxes maintenance & operations rate
	for current year
	(13)  "Prior year total taxable value" means the total
	taxable value of property listed on the certified appraisal roll
	for the prior year, including all appraisal roll supplements and
	corrections, as of the date of the calculation. Appraisal roll
	corrections include any adjustments to taxable value resulting from
	final court decisions regardless of whether the appraisal roll has
	been corrected under Section 42.41 as of the date of calculation.
	(14)  "Prior year taxable value in excess of new
	special appraisal" means, for real property that has qualified for
	special appraisal under Chapter 23 for the first time in the current
	year, the taxable value of the property in the prior year minus the
	taxable value of the property under Chapter 23 in the current year.
	(15)  "Prior year taxable value of homesteads subject
	to tax limitation" means the taxable value of homesteads that
	qualified for a tax limitation as provided by Section 11.261 for the
	prior year.
	(16)  "Prior year taxable value of newly-exempt real
	property" means the sum of:
	(A)  for real property that is wholly exempt for
	the first time in the current year, the taxable value of the real
	property for the prior year; and
	(B)  for real property that is partially exempt in
	the current year, the amount of the property's value exempt in the
	current year minus the amount of the property's value exempt in the
	prior year.
	(17)  "Prior year taxable value of property de-annexed"
	means the taxable value of property that was taxable in the prior
	year but is not taxable in the current year because the property is
	located in territory that ceased to be a part of the taxing unit
	after January 1 of the prior year.
	(18)  "Tax levy, adjusted for lost value" of a taxing
	unit other than a school district is determined by the following
	formula:
	Prior year total taxable value
	minus Prior year taxable value of homesteads
	subject to tax limitation
	minus Prior year total taxable value of property
	de-annexed
	minus Prior year total taxable value of
	newly-exempt property
	minus Prior year total taxable value in excess of
	new special appraisal
	equals Prior year total taxable value, adjusted
	for lost value
	divided by 100
	multiplied by (Prior year) Tax rate
	equals (Prior year) Tax levy, adjusted for lost
	value
	(19)  "Taxable value, adjusted for new value" of a
	taxing unit other than a school district is determined by the
	following formula:
	Current year total taxable value
	minus Current year taxable value of homesteads
	subject to tax limitation
	minus Current year taxable value of property
	annexed
	minus Current year taxable value of new
	improvements
	equals (Current year) Taxable value, adjusted for
	new value
	SECTION 7.  The heading to Section 26.04, Tax Code, is
	amended to read as follows:
	Sec. 26.04.  SUBMISSION OF ROLL TO GOVERNING BODY;
	EFFECTIVE AND ROLLBACK TAX RATES OF A SCHOOL DISTRICT.
	SECTION 8.  Section 26.04, Tax Code, is amended by amending
	Subsections (c), (f) and (g) and by adding Subsections (d-1),
	(d-2), (d-3), (d-4) and (e-2) to read as follows:
	(c)  An officer or employee designated by the governing body
	of a school district shall calculate the effective tax rate and the
	rollback tax rate for the unit, where:
	(1)  "Effective tax rate" means a rate expressed in
	dollars per $100 of taxable value calculated according to the
	following formula:
	EFFECTIVE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) /
	(CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
	; and
	(2)  "Rollback tax rate" means a rate expressed in
	dollars per $100 of taxable value calculated according to the
	following formula:
	ROLLBACK TAX RATE = (EFFECTIVE MAINTENANCE AND OPERATIONS RATE x
	1.08) + CURRENT DEBT RATE
	(d-1)  The designated officer or employee shall use the
	worksheet forms prescribed by the comptroller under Section 5.07(f)
	in calculating the no-new-taxes rate and the rollback tax rate.
	(d-2)  The designated officer or employee shall submit the
	worksheets to:
	(1)  the chief appraiser of the appraisal district in
	which the taxing unit is located; and
	(2)  the chief financial officer or the auditor for the
	taxing unit.
	(d-3)  The designated officer or employee may not submit the
	no-new-taxes rate and the rollback tax rate to the governing body of
	the taxing unit and the governing body of the unit may not adopt a
	tax rate until:
	(1)  the chief appraiser submits to the governing body
	of the unit a written certification that the values used in the
	calculations are the same as the values shown in the unit's
	appraisal roll; and
	(2)  the chief financial officer or the auditor for the
	unit submits to the governing body of the unit a written
	certification that the rollback tax rate has been calculated
	correctly.
	(d-4)  The comptroller shall adopt rules governing the form
	of the certifications required by Subsection (d-3) and the manner
	in which they are required to be submitted.
	(e-2)  By August 7 or as soon thereafter as practicable, the
	assessor of each county shall deliver by regular mail or e-mail to
	each owner of property in the county, and shall post in a
	conspicuous place on the home page of the Internet website of the
	assessor, a notice that the estimated amount of taxes to be imposed
	on the owner's property by each taxing unit in which the property is
	located may be found in the property tax database maintained by the
	comptroller under Section 5.092. The notice must include:
	(1)  the address of the Internet website at which the
	information may be found;
	(2)  a statement that the property owner may request a
	written copy of the information from the assessor for each taxing
	unit in which the property is located; and
	(3)  the address and telephone number of each assessor
	from whom the written copy may be requested.
	(f)  If as a result of consolidation of school districts
	[taxing units] a school district [taxing unit] includes territory
	that was in two or more school districts [taxing units] in the
	preceding year, the amount of taxes imposed in each in the preceding
	year is combined for purposes of calculating the no-new-taxes rate
	[effective] and rollback tax rate [rates] under this section.
	(g)  A person who owns taxable property is entitled to an
	injunction prohibiting the taxing unit in which the property is
	taxable from adopting a tax rate if the assessor or designated
	officer or employee of the unit, as applicable, has not complied
	with the computation or publication requirements of this section or
	Section 5.092(d) [and the failure to comply was not in good faith].
	SECTION 9.  The heading to Section 26.041, Tax Code, is
	amended to read as follows:
	Sec. 26.041.  CALCULATION OF [TAX RATE OF UNIT IMPOSING]
	ADDITIONAL SALES AND USE TAX REVENUE.
	SECTION 10.  Sections 26.041(d), (f), (g), (h), (i) and(j),
	Tax Code, are amended to read as follows:
	(a) [(d)]  The amount of additional sales and use tax revenue
	for the current tax year for purposes of the calculation under
	Section 26.031(c) is [In order to determine the amount of
	additional sales and use tax revenue for purposes of this section,
	the designated officer or employee shall use] the sales and use tax
	revenue for the last preceding four quarters for which the
	information is available [as the basis for projecting the
	additional sales and use tax revenue for the current tax year]. If
	the rate of the additional sales and use tax is increased or
	reduced, the projection to be used for the first tax year after the
	effective date of the sales and use tax change shall be adjusted to
	exclude any revenue gained or lost because of the sales and use tax
	rate change. If the unit did not impose an additional sales and use
	tax for the last preceding four quarters, the designated officer or
	employee shall request the comptroller of public accounts to
	provide to the officer or employee a report showing the estimated
	amount of taxable sales and uses within the unit for the previous
	four quarters as compiled by the comptroller, and the comptroller
	shall comply with the request. The officer or employee shall
	prepare the estimate of the additional sales and use tax revenue for
	the first year of the imposition of the tax by multiplying the
	amount reported by the comptroller by the appropriate additional
	sales and use tax rate and by multiplying that product by .95.
	(b) [(f)]  An estimate made by the comptroller under
	Subsection (a) [(d)] of this section need not be adjusted to take
	into account any projection of additional revenue attributable to
	increases in the total value of items taxable under the state sales
	and use tax because of amendments of Chapter 151, Tax Code.
	(c) [(g)]  If the rate of the additional sales and use tax is
	increased, the designated officer or employee shall make two
	projections, in the manner provided by Subsection (a) [(d)] of this
	section, of the revenue generated by the additional sales and use
	tax in the following year. The first projection must take into
	account the increase and the second projection must not take into
	account the increase. The officer or employee shall then subtract
	the amount of the result of the second projection from the amount of
	the result of the first projection to determine the revenue
	generated as a result of the increase in the additional sales and
	use tax. In the first year in which an additional sales and use tax
	is increased, the amount of additional sales and use tax revenue
	calculated under this section shall include [effective tax rate for
	the unit is the effective tax rate before the increase minus a
	number the numerator of which is] the revenue projected to be
	generated as a result of the increase in the additional sales and
	use tax rate [tax, as determined under this subsection, and the
	denominator of which is the current total value minus the new
	property value].
	(d) [(h)]  If the rate of the additional sales and use tax is
	decreased, the designated officer or employee shall make two
	projections, in the manner provided by Subsection (a) [(d)] of this
	section, of the revenue generated by the additional sales and use
	tax in the following year. The first projection must take into
	account the decrease and the second projection must not take into
	account the decrease. The officer or employee shall then subtract
	the amount of the result of the first projection from the amount of
	the result of the second projection to determine the revenue lost as
	a result of the decrease in the additional sales and use tax. In the
	first year in which an additional sales and use tax is decreased,
	the amount of additional sales and use tax revenue calculated under
	this section shall not include [the effective tax rate for the unit
	is the effective tax rate before the decrease plus a number the
	numerator of which is] the revenue projected to be lost as a result
	of the decrease in the additional sales and use tax rate [tax, as
	determined under this subsection, and the denominator of which is
	the current total value minus the new property value].
	(f) [(i)]  Any amount derived from the sales and use tax that
	is or will be distributed by a county to the recipient of an
	economic development grant made under Chapter 381, Local Government
	Code, is not considered to be sales and use tax revenue for purposes
	of this section.
	(g)[(j)] Any amount derived from the sales and use tax
	that is retained by the comptroller under Section 4 or 5, Chapter
	1507, Acts of the 76th Legislature, Regular Session, 1999 (Article
	5190.14, Vernon's Texas Civil Statutes), is not considered to be
	sales and use tax revenue for purposes of this section.
	SECTION 11.  The heading to Section 26.044, Tax Code, is
	amended to read as follows:
	Sec. 26.044.  ROLLBACK [EFFECTIVE] TAX RATE TO PAY FOR STATE
	CRIMINAL JUSTICE MANDATE.
	SECTION 12.  Sections 26.044(a)-(c), Tax Code, are amended
	to read as follows:
	(a)  The first time that a county adopts a tax rate after
	September 1, 1991, in which the state criminal justice mandate
	applies to the county, the adjustment for criminal justice mandate
	under Section 26.031(c) is the state criminal justice mandate,
	divided by the current year total taxable value for rollback
	calculation. [effective maintenance and operation rate for the
	county is increased by the rate calculated according to the
	following formula:
	(State Criminal Justice Mandate) / (Current Total Value - New
	Property Value)]
	(b)  In the second and subsequent years that a county adopts
	a tax rate, if the amount spent by the county for the state criminal
	justice mandate increased over the previous year, the adjustment
	for criminal justice mandate under Section 26.031(c) is the current
	year's state criminal justice mandate minus the prior year's state
	criminal justice mandate, divided by the current year total taxable
	value for rollback calculation. [effective maintenance and
	operation rate for the county is increased by the rate calculated
	according to the following formula:
	(This Year's State Criminal Justice Mandate - Previous Year's State
	Criminal Justice Mandate) / (Current Total Value - New Property
	Value)]
	(c)  The county shall include a notice of the increase in the
	rollback tax [effective maintenance and operation] rate as a result
	of the adjustment for criminal justice mandate [provided by this
	section], including a description and amount of the state criminal
	justice mandate, in the information published under Section
	26.04(e) and Section 26.06(b) of this code.
	SECTION 13.  The heading to Section 26.0441, Tax Code, is
	amended to read as follows:
	Sec. 26.0441.  ROLLBACK [TAX] RATE ADJUSTMENT FOR INDIGENT
	HEALTH CARE.
	SECTION 14.  Sections 26.0441(a)-(c), Tax Code, are amended
	to read as follows:
	(a)  In the first tax year in which a taxing unit adopts a tax
	rate after January 1, 2000, and in which the enhanced minimum
	eligibility standards for indigent health care established under
	Section 61.006, Health and Safety Code, apply to the taxing unit,
	the adjustment for indigent health care under Section 26.031(c) is
	enhanced indigent health care expenditures, divided by the current
	year total taxable value for rollback calculation. [effective
	maintenance and operations rate for the taxing unit is increased by
	the rate computed according to the following formula:
	Amount of Increase = Enhanced Indigent Health Care Expenditures /
	(Current Total Value - New Property Value)]
	(b)  In each subsequent tax year, if the taxing unit's
	enhanced indigent health care expenses exceed the amount of those
	expenses for the preceding year, the adjustment for indigent health
	care under Section 26.031(c) is the current year's enhanced
	indigent health care expenditures minus the prior year's enhanced
	indigent health care expenditures, divided by the current year
	total taxable value for rollback calculation. [effective
	maintenance and operations rate for the taxing unit is increased by
	the rate computed according to the following formula:
	Amount of Increase = (Current Tax Year's Enhanced Indigent Health
	Care Expenditures - Preceding Tax Year's Indigent Health Care
	Expenditures) / (Current Total Value - New Property Value)]
	(c)  The taxing unit shall include a notice of the increase
	in its rollback tax [effective maintenance and operations] rate as
	a result of the adjustment for indigent health care [provided by
	this section], including a brief description and the amount of the
	enhanced indigent health care expenditures, in the information
	published under Section 26.04(e) and, if applicable, Section
	26.06(b).
	SECTION 15.  Section 26.05, Tax Code, is amended by adding
	subsections (a-1), (d-1), (d-2) and (e-1) to read as follows:
	(a-1)  If the amount of additional sales and use tax revenue
	for a taxing unit calculated under Section 26.041 exceeds the
	amount published under Section 26.04(e)(3)(C), then for purposes of
	determining the rate under subsection (a)(2), the amount needed to
	fund maintenance and operation expenditures shall be reduced by the
	amount by which additional sales and use tax revenue calculated
	under Section 26.041 exceeds the amount published under Section
	26.04(e)(3)(C).
	(d-1)  The governing body of a taxing unit may not hold a
	public hearing on a proposed tax rate or a public meeting to adopt a
	tax rate until the 14th day after the date the officer or employee
	designated by the governing body of the unit to calculate the
	no-new-taxes rate and the rollback tax rate for the unit
	electronically submits to the comptroller the information
	described by Section 5.092(d).
	(d-2)  Notwithstanding Subsection (a), the governing body of
	a taxing unit other than a school district may not adopt a tax rate
	until:
	(1)  the comptroller has included the information for
	the current tax year specified by Section 5.092 in the
	comptroller's property tax database; and
	(2)  the chief appraiser of the appraisal district in
	which the taxing unit participates has delivered the notice
	required by Section 26.04(e-2).
	(e-1)  The governing body of a taxing unit that imposes an
	additional sales and use tax may not adopt a tax rate until the
	chief financial officer or the auditor for the unit submits to the
	governing body of the unit a written certification that the amount
	of additional sales and use tax revenue that will be used to pay
	debt service has been deducted from the total amount published
	under Section 26.04(e)(3)(C) as required by Subsection (a)(1) of
	this section and that any additional sales and use tax revenue in
	excess of the total amount published under Section 26.04(e)(3)(C)
	has been deducted from the amount needed to fund maintenance and
	operation expenditures as required by Subsection (a-1) of this
	section. The comptroller shall adopt rules governing the form of
	the certification required by this subsection and the manner in
	which it is required to be submitted.
	SECTION 16.  Section 26.065(b), Tax Code, is amended to read
	as follows:
	(b)  The taxing [If the taxing unit owns, operates, or
	controls an Internet website, the] unit shall post notice of the
	public hearing on the Internet website owned, operated, or
	controlled by the unit continuously for at least seven days
	immediately before the public hearing on the proposed tax rate
	increase and at least seven days immediately before the date of the
	vote proposing the increase in the tax rate.
	SECTION 17.  Chapter 26, Tax Code, is amended by adding
	Section 26.17 to read as follows:
	Sec. 26.17.  POSTING OF TAX RATE AND BUDGET INFORMATION ON
	TAXING UNIT'S WEBSITE. Each taxing unit shall maintain an Internet
	website. In addition to posting any other information required by
	this title, each taxing unit shall post on the Internet website
	maintained by the taxing unit the following information in a format
	prescribed by the comptroller:
	(1)  the name of and official contact information for
	each member of the governing body of the taxing unit;
	(2)  the mailing address, e-mail address, and telephone
	number of the taxing unit;
	(3)  the taxing unit's budget for the preceding two
	years;
	(4)  the taxing unit's proposed or adopted budget for
	the current year;
	(5)  the change in the amount of the taxing unit's
	budget from the preceding year to the current year, by dollar amount
	and percentage;
	(6)  in the case of a taxing unit other than a school
	district, the amount of property tax revenue budgeted for
	maintenance and operations for:
	(A)  the preceding two years; and
	(B)  the current year;
	(7)  in the case of a taxing unit other than a school
	district, the amount of property tax revenue budgeted for debt
	service for:
	(A)  the preceding two years; and
	(B)  the current year;
	(8)  the tax rate for maintenance and operations
	adopted by the taxing unit for the preceding two years;
	(9)  the tax rate for debt service adopted by the taxing
	unit for the preceding two years;
	(10)  the tax rate for maintenance and operations
	proposed by the taxing unit for the current year;
	(11)  the tax rate for debt service proposed by the
	taxing unit for the current year; and
	(12)  the most recent financial audit of the taxing
	unit.
	SECTION 18.  (a) Not later than September 1, 2019 [January
	1, 2018], the comptroller shall appoint the members of an advisory
	group to provide to the comptroller advice and assistance regarding
	the creation and operation of the property tax database required by
	Section 5.092, Tax Code, as added by this Act, and related matters.
	The advisory group is composed of 13 members as follows:
	(1)  one person who is an employee of the office of the
	lieutenant governor;
	(2)  one person who is an employee of the office of the
	speaker of the house of representatives;
	(3)  four persons who are county tax
	assessor-collectors;
	(4)  two persons who are assessors or collectors for
	taxing units but are not county tax assessor-collectors;
	(5)  two persons who are chief appraisers of appraisal
	districts;
	(6)  one person who is a financial officer or auditor of
	a municipality;
	(7)  one person who is a financial officer or auditor of
	a county; and
	(8)  one person who is a representative of water
	districts.
	(b)  The advisory group is abolished and this section expires
	December 31, 2021.
	SECTION 19.  The comptroller shall comply with Sections
	5.07(f) and 5.092, Tax Code, as added by this Act, not later than
	June 1, 2020.
	SECTION 20.  The following provisions are repealed:
	(1)  Section 26.03, Tax Code;
	(2)  Section 26.04(d), Tax Code;
	(3)  Sections 26.041(a), (b), (c) and (e), Tax Code;
	(4)  Section 26.045, Tax Code;
	SECTION 21.  (a) Except as provided by Subsections (b), (c)
	and (d) of this section, this Act takes effect January 1, 2018.
	(b)  The following provisions take effect September 1, 2017:
	(1)  Section 5.091, Tax Code, as amended by this Act;
	(2)  Section 26.17, Tax Code, as added by this Act;
	(3)  Section 18 of this Act; and
	(4)  Section 26.065(b), Tax Code, as amended by this
	Act.
	(c)  The following provisions take effect September 1, 2019:
	(1)  Section 5.07(f), Tax Code, as added by this Act;
	and
	(2)  Section 5.092, Tax Code, as added by this Act.
	(d)  The following provisions take effect January 1, 2020:
	(1)  Sections 25.19(b) and (i), Tax Code, as amended by
	this Act;
	(2)  Sections 26.04(d-1) and (e-2), Tax Code, as added
	by this Act;
	(3)  Section 26.04(g), Tax Code, as amended by this
	Act; and
	(4)  Sections 26.05(d-1) and (d-2), Tax Code, as added
	by this Act.