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Texas Tax Code - Section 26.06. Notice, Hearing, And Vote On Tax Increase

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 26.06. Notice, Hearing, And Vote On Tax Increase

§ 26.06. NOTICE, HEARING, AND VOTE ON TAX INCREASE.  (a) A 
public hearing required by Section 26.05 may not be held before the 
seventh day after the date the notice of the public hearing is 
given.  The second hearing may not be held earlier than the third 
day after the date of the first hearing.  Each hearing must be on a 
weekday that is not a public holiday.  Each hearing must be held 
inside the boundaries of the unit in a publicly owned building or, 
if a suitable publicly owned building is not available, in a 
suitable building to which the public normally has access.  At the 
hearings, the governing body must afford adequate opportunity for 
proponents and opponents of the tax increase to present their 
views.

Text of subsec. (b) as amended by Acts 2005, 79th Leg., ch. 807, 
§ 1
	(b)  The notice of a public hearing may not be smaller than 
one-quarter page of a standard-size or a tabloid-size newspaper, 
and the headline on the notice must be in 24-point or larger type.  
The notice must:
		(1)  contain a statement in the following form:                               

"NOTICE OF PUBLIC HEARING ON TAX INCREASE
	"The (name of the taxing unit) will hold a public hearing on a 
proposal to increase total tax revenues from properties on the tax 
roll in the preceding tax year by (percentage by which proposed tax 
rate exceeds lower of rollback tax rate or effective tax rate 
calculated under this chapter) percent.  Your individual taxes may 
increase at a greater or lesser rate, or even decrease, depending on 
the change in the taxable value of your property in relation to the 
change in taxable value of all other property and the tax rate that 
is adopted.
	"The public hearing will be held on (date and time) at 
(meeting place).      
	"(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.)";  and
		(2)  contain the following information:                                       
			(A)  a section entitled "Comparison of Proposed 
Budget with Last Year's Budget," which must show the difference, 
expressed as a percent increase or decrease, as applicable, in the 
amount budgeted in the preceding fiscal year and the amount 
budgeted for the fiscal year that begins in the current tax year for 
each of the following:
				(i)  maintenance and operations;                                            
				(ii)  debt service;  and                                                    
				(iii)  total expenditures;                                                  
			(B)  a section entitled "Total Appraised Value and 
Total Taxable Value," which must show the total appraised value and 
the total taxable value of all property and the total appraised 
value and the total taxable value of new property taxable by the 
unit in the preceding tax year and the current tax year as 
calculated under Section 26.04;
			(C)  the total amount of the outstanding and 
unpaid bonded indebtedness of the taxing unit;
			(D)  the unit's adopted tax rate for the preceding 
tax year and the proposed tax rate, expressed as an amount per $100;
			(E)  the difference, expressed as an amount per 
$100 and as a percent increase or decrease, as applicable, in the 
proposed tax rate compared to the adopted tax rate for the preceding 
tax year;
			(F)  the average appraised value of a residence 
homestead in the taxing unit in the preceding tax year and in the 
current tax year;  the unit's homestead exemption, other than an 
exemption available only to disabled persons or persons 65 years of 
age or older, applicable to that appraised value in each of those 
years;  and the average taxable value of a residence homestead in 
the unit in each of those years, disregarding any homestead 
exemption available only to disabled persons or persons 65 years of 
age or older;
			(G)  the amount of tax that would have been 
imposed by the unit in the preceding tax year on a residence 
homestead appraised at the average appraised value of a residence 
homestead in that year, disregarding any homestead exemption 
available only to disabled persons or persons 65 years of age or 
older;
			(H)  the amount of tax that would be imposed by the 
unit in the current tax year on a residence homestead appraised at 
the average appraised value of a residence homestead in the current 
tax year, disregarding any homestead exemption available only to 
disabled persons or persons 65 years of age or older, if the 
proposed tax rate is adopted;  and
			(I)  the difference between the amounts of tax 
calculated under Paragraphs (G) and (H), expressed in dollars and 
cents and described as the annual increase or decrease, as 
applicable, in the tax to be imposed by the unit on the average 
residence homestead in the unit in the current tax year if the 
proposed tax rate is adopted.

Text of subsec. (b) as amended by Acts 2005, 79th Leg., ch. 1368, 
§ 2
	(b)  The notice of each of the public hearings may not be 
smaller than one-quarter page of a standard-size or a tabloid-size 
newspaper, and the headline on the notice must be in 18-point or 
larger type.  The notice must contain a statement in the following 
form:

"NOTICE OF PUBLIC HEARING ON TAX INCREASE
	"Last year, the (name of taxing unit) property tax rate was 
$(insert tax rate adopted in preceding tax year).  That rate raised 
$(insert total amount of taxes imposed in the preceding tax year), a 
portion of which was used to fund operations such as (insert sample 
descriptions of unit's operations).
	"This year, (name of taxing unit) is proposing a property tax 
rate of $(insert proposed tax rate).  That rate would raise $(insert 
total amount of taxes that would be imposed), which is $(insert 
appropriate amount) more than the taxes imposed last year.
	"There will be two public hearings to consider that increase.  
The first public hearing will be held on (date and time) at (meeting 
place).  The second hearing will be held on (date and time) at 
(meeting place).
	"You have a right to attend the hearings and make comments.  
You are encouraged to attend and make comments if you wish."
	(c)  The notice of a public hearing under this section may be 
delivered by mail to each property owner in the unit, or may be 
published in a newspaper.  If the notice is published in a 
newspaper, it may not be in the part of the paper in which legal 
notices and classified advertisements appear.  If the taxing unit 
operates an Internet website, the notice must be posted on the 
website from the date the notice is first published until the second 
public hearing is concluded.
	(d)  At the public hearings the governing body shall announce 
the date, time, and place of the meeting at which it will vote on the 
proposed tax rate.  After each hearing the governing body shall give 
notice of the meeting at which it will vote on the proposed tax rate 
and the notice shall be in the same form as prescribed by 
Subsections (b) and (c), except that it must state the following:

"NOTICE OF VOTE ON TAX RATE
	"The (name of the taxing unit) conducted public hearings on a 
proposal to increase the total tax revenues of the (name of the 
taxing unit) from properties on the tax roll in the preceding year 
by (percentage by which proposed tax rate exceeds lower of rollback 
tax rate or effective tax rate calculated under this chapter) 
percent on (dates and times public hearings were conducted).
	"The (governing body of the taxing unit) is scheduled to vote 
on the tax rate that will result in that tax increase at a public 
meeting to be held on (date and time) at (meeting place)."
	(e)  The meeting to vote on the tax increase may not be 
earlier than the third day or later than the 14th day after the date 
of the second public hearing.  The meeting must be held inside the 
boundaries of the taxing unit in a publicly owned building or, if a 
suitable publicly owned building is not available, in a suitable 
building to which the public normally has access.  If the governing 
body does not adopt a tax rate that exceeds the lower of the 
rollback tax rate or the effective tax rate by the 14th day, it must 
give a new notice under Subsection (d) before it may adopt a rate 
that exceeds the lower of the rollback tax rate or the effective tax 
rate.
	(f)  Repealed by Acts 2005, 79th Leg., ch. 1368, § 6.                       
	(g)  This section does not apply to a school district.  A 
school district shall provide notice of a public hearing on a tax 
increase as required by Section 44.004, Education Code.

Acts 1979, 66th Leg., p. 2278, ch. 841, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1981, 67th Leg., 1st C.S., p. 164, ch. 13, § 118, 
eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 5464, ch. 1029, § 1, 
eff. Sept. 1, 1983;  Acts 1985, 69th Leg., ch. 657, § 4, eff. June 
14, 1985;  Acts 1985, 69th Leg., 1st C.S., ch. 1, § 3, eff. Sept. 
1, 1986;  Acts 1987, 70th Leg., ch. 456, § 1, eff. Aug. 31, 1987;  
Acts 1987, 70th Leg., ch. 947, § 8, eff. Jan. 1, 1988;  Acts 1989, 
71st Leg., ch. 940, § 1, eff. Sept. 1, 1989;  Acts 1991, 72nd 
Leg., 2nd C.S., ch. 6, § 46, eff. Sept. 1, 1991;  Acts 1997, 75th 
Leg., ch. 165, § 29.07, eff. Sept. 1, 1997;  Acts 1997, 75th 
Leg., ch. 1039, § 28, 29, eff. Jan. 1, 1998;  Acts 1999, 76th 
Leg., ch. 398, § 4, eff. Aug. 30, 1999;  Acts 1999, 76th Leg., ch. 
1358, § 3, eff. Jan. 1, 2000;  Acts 2005, 79th Leg., ch. 807, § 
1, eff. June 17, 2005;  Acts 2005, 79th Leg., ch. 1368, § 2, 6, 
eff. June 18, 2005.

Last modified: August 11, 2007