Sec. 140.010. PROPOSED PROPERTY TAX RATE NOTICE FOR COUNTIES AND MUNICIPALITIES. (a) In this section, "effective tax rate" and "rollback tax rate" mean the effective tax rate and rollback tax rate of a county or municipality, as applicable, as calculated under Chapter 26, Tax Code.
(b) Except as provided by this subsection, each county and municipality shall provide notice of the county's or municipality's proposed property tax rate in the manner provided by this section. A county or municipality to which Section 26.052, Tax Code, applies may provide notice of the county's or municipality's proposed property tax rate in the manner provided by this section or in the manner provided by Section 26.052, Tax Code.
(c) A county or municipality that provides notice of the county's or municipality's proposed property tax rate in the manner provided by this section is exempt from the notice and publication requirements of Sections 26.04(e), 26.052, and 26.06, Tax Code, as applicable, and is not subject to an injunction for failure to comply with those requirements.
(d) A county or municipality 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 OR MUNICIPALITY)
"A tax rate of $______ per $100 valuation has been proposed by the governing body of (insert name of county or municipality).
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 or municipality) 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:
(insert name of county or municipal tax assessor-collector)
(insert name of county or municipality) tax assessor-collector
(insert address)
(insert telephone number)
(insert e-mail address)
(insert Internet website address, if applicable)"
(e) A county or municipality 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 OR MUNICIPALITY)
"A tax rate of $_____ per $100 valuation has been proposed for adoption by the governing body of (insert name of county or municipality). 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. The governing body of (insert name of county or municipality) proposes to use revenue attributable to the tax rate increase for the purpose of (description of purpose of increase).
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 or municipality) 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 or municipality) 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:
(insert name of county or municipal tax assessor-collector)
(insert name of county or municipality) 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 or municipality shall:
(1) provide the notice required by Subsection (d) or (e), as applicable, not later than the later of September 1 or the 30th day after the first date that the taxing unit has received each applicable certified appraisal roll by:
(A) publishing the notice in a newspaper having general circulation in:
(i) the county, in the case of notice published by a county; or
(ii) the county in which the municipality is located or primarily located, in the case of notice published by a municipality; or
(B) mailing the notice to each property owner in:
(i) the county, in the case of notice provided by a county; or
(ii) the municipality, in the case of notice provided by a municipality; and
(2) post the notice on the Internet website of the county or municipality, if applicable, beginning not later than the later of September 1 or the 30th day after the first date that the taxing unit has received each applicable certified appraisal roll and continuing until the county or municipality adopts a tax rate.
(g) If the notice required by Subsection (d) or (e) is published in a newspaper:
(1) the notice may not 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 or municipality that provides notice under this section shall on request provide any information described by Sections 26.04(e)(1)-(7), Tax Code, regarding the county or municipality, as applicable.
Added by Acts 2013, 83rd Leg., R.S., Ch. 800 (S.B. 1510), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 11, eff. January 1, 2016.
Acts 2015, 84th Leg., R.S., Ch. 546 (H.B. 1953), Sec. 1, eff. January 1, 2016.
Section: Previous 140.001 140.002 140.003 140.004 140.005 140.006 140.007 140.008 140.009 140.010Last modified: September 28, 2016