relating to the vote required in an election to approve an ad
valorem tax rate that exceeds a taxing unit's voter-approval tax
rate; making conforming changes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 281.124(d) and (f), Health and Safety
Code, are amended to read as follows:
(d) If at least 60 percent [a majority] of the votes cast in
the election favor the proposition, the tax rate for the specified
tax year is the rate approved by the voters, and that rate is not
subject to Section 26.07, Tax Code. The board shall adopt the tax
rate as provided by Chapter 26, Tax Code.
(f) Notwithstanding any other law, if at least 60 percent [a
majority] of the votes cast in the election favor the proposition, a
governing body with approval authority over the district's budget
or tax rate may not disapprove the tax rate approved by the voters
or disapprove the budget based solely on the tax rate approved by
the voters.
SECTION 2. Section 1101.254(f), Special District Local Laws
Code, is amended to read as follows:
(f) This section does not affect the applicability of
Section 26.07, Tax Code, to the district's tax rate, except that if
at least 60 percent of the district voters approve a tax rate
increase under this section, Section 26.07, Tax Code, does not
apply to the tax rate for that year.
SECTION 3. Sections 26.06(b-1) and (b-3), Tax Code, are
amended to read as follows:
(b-1) If the proposed tax rate exceeds the no-new-revenue
tax rate and the voter-approval tax rate of the taxing unit, the
notice must contain a statement in the following form:
"NOTICE OF PUBLIC HEARING ON TAX INCREASE
"PROPOSED TAX RATE $__________ per $100
"NO-NEW-REVENUE TAX RATE $__________ per $100
"VOTER-APPROVAL TAX RATE $__________ per $100
"The no-new-revenue tax rate is the tax rate for the (current
tax year) tax year that will raise the same amount of property tax
revenue for (name of taxing unit) from the same properties in both
the (preceding tax year) tax year and the (current tax year) tax
year.
"The voter-approval tax rate is the highest tax rate that
(name of taxing unit) may adopt without holding an election to seek
voter approval of the rate.
"The proposed tax rate is greater than the no-new-revenue tax
rate. This means that (name of taxing unit) is proposing to increase
property taxes for the (current tax year) tax year.
"A public hearing on the proposed tax rate will be held on
(date and time) at (meeting place).
"The proposed tax rate is also greater than the
voter-approval tax rate. If (name of taxing unit) adopts the
proposed tax rate, (name of taxing unit) is required to hold an
election so that the voters may accept or reject the proposed tax
rate. Unless at least 60 percent [If a majority] of the voters
accept [reject] the proposed tax rate, the tax rate of the (name of
taxing unit) will be the voter-approval tax rate. The election will
be held on (date of election). You may contact the (name of office
responsible for administering the election) for information about
voting locations. The hours of voting on election day are (voting
hours).
"Your taxes owed under any of the tax rates mentioned above
can be calculated as follows:
"Property tax amount = tax rate x taxable value of your
property / 100
"(Names of all members of the governing body, showing how
each voted on the proposal to consider the tax increase or, if one
or more were absent, indicating the absences.)
"Visit Texas.gov/PropertyTaxes to find a link to your local
property tax database on which you can easily access information
regarding your property taxes, including information about
proposed tax rates and scheduled public hearings of each entity
that taxes your property.
"The 86th Texas Legislature modified the manner in which the
voter-approval tax rate is calculated to limit the rate of growth of
property taxes in the state."
(b-3) If the proposed tax rate does not exceed the
no-new-revenue tax rate but exceeds the voter-approval tax rate of
the taxing unit, the notice must contain a statement in the
following form:
"NOTICE Statutes affected: Introduced: Health and Safety Code 281.124, Special District Local Laws Code 1101.254, Tax Code 26.063, Tax Code 26.07, Tax Code 26.08 (Special District Local Laws Code 1101, Tax Code 26, Health and Safety Code 281)