TITLE: Relating to the public notice required to be provided by a county before adopting an ad valorem tax rate.

SUMMARY: Relating to the public notice required to be provided by a county before adopting an ad valorem tax rate.

FULL TEXT:
AN ACT relating to the public notice required to be provided by a county before adopting an ad valorem tax rate. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter Z, Chapter 130, Local Government Code, is amended by adding Section 130.911 to read as follows: Sec. 130.911. ALTERNATIVE PROPOSED PROPERTY TAX RATE NOTICE FOR COUNTIES. (a) In this section, "effective tax rate" and "rollback tax rate" mean the effective tax rate and rollback tax rate of a county as calculated under Chapter 26, Tax Code. (b) This section applies to a county only if the county elects to provide notice of the county's proposed property tax rate in the manner provided by this section. (c) A county may elect to provide notice of the county's proposed property tax rate in the manner provided by this section instead of providing notice in the manner required by Sections 26.04(e), 26.052, and 26.06, Tax Code, as applicable. A county that elects to provide notice under this section is exempt from the notice and publication requirements of those sections and is not subject to an injunction for failure to comply with those requirements. (d) A county 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 ) "A tax rate of $ per $100 valuation has been proposed by the governing body of ( insert name of county ). 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 ) from the same properties in both the ( insert preceding tax year ) 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 the county tax assessor-collector: (insert name) (insert name of county) tax assessor-collector (insert address) (insert telephone number) (insert e-mail address) (insert Internet website address, if applicable)" (e) A county 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 ) "A tax rate of $ per $100 valuation has been proposed for adoption by the governing body of ( insert name of county ). 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 ) from the same properties in both the ( insert preceding tax year ) tax year and the ( insert current tax year ) tax year. "The rollback tax rate is the highest tax rate that ( insert name of county ) may adopt before voters are entitled to petition for an ) 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 the county tax assessor-collector: (insert name) (insert name of county) 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 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 the county; or (B) mailing the notice to each property owner in the county; and (2) post the notice on the Internet website of the county beginning not later than September 1 and continuing until the county adopts a tax rate. (g) If the notice required by Subsection (d) or (e) is published in a newspaper: (1) it may not: (A) be published in the part of the newspaper in which legal notices and classified advertisements appear; or (B) 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 that publishes notice under this section shall on request provide any information described by Sections 26.04(e)(1)-(7), Tax Code, regarding the county. 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.