HB5161 - Relating to the authority of the officer or employee designated by the governing body of a municipality to calculate certain ad valorem tax rates of the municipality to recalculate those rates.

  89R17169 RDS-D     By: Patterson H.B. No. 5161       A BILL TO BE ENTITLED   AN ACT   relating to the authority of the officer or employee designated by   the governing body of a municipality to calculate certain ad   valorem tax rates of the municipality to recalculate those rates.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 26.013(a)(2), Tax Code, is amended to   read as follows:                (2)  "Voter-approval tax rate" means a taxing unit's   voter-approval tax rate in the applicable preceding tax year[ , as   adopted by the taxing unit during the applicable preceding tax   year, ] less the unused increment rate for that preceding tax year.          SECTION 2.  Section 26.013, Tax Code, is amended by adding   Subsection (a-1) to read as follows:           (a-1)     For purposes of this section, a voter-approval tax   rate that is recalculated under Section 26.04(c-3) is the taxing   unit's voter-approval tax rate in the applicable preceding tax   year.          SECTION 3.  Section 26.04, Tax Code, is amended by adding   Subsection (c-3) and amending Subsections (d-1), (d-2), and (d-3)   to read as follows:           (c-3)     Notwithstanding any other provision of this chapter,   the officer or employee designated by the governing body of a   municipality to calculate the municipality's no-new-revenue tax   rate and voter-approval tax rate for a tax year under Subsection   (c-2) shall recalculate those rates for that tax year after the   municipality receives the certified appraisal roll.          (d-1)  The designated officer or employee shall use the tax   rate calculation forms prescribed by the comptroller under Section   5.07 in calculating or recalculating the no-new-revenue tax rate   and the voter-approval tax rate.          (d-2)  The designated officer or employee may not submit the   no-new-revenue tax rate and the voter-approval tax rate to the   governing body of the taxing unit and the taxing unit may not adopt   a tax rate until the designated officer or employee certifies on the   tax rate calculation forms that the designated officer or employee   has accurately calculated the tax rates and has used values that are   the same as the values shown in the taxing unit's certified   appraisal roll in performing the calculations.   The designated   officer or employee shall make the same certification required by   this subsection on the tax rate calculation forms used to   recalculate the tax rates under Subsection (c-3).          (d-3)  As soon as practicable after the designated officer or   employee calculates or recalculates the no-new-revenue tax rate and   the voter-approval tax rate of the taxing unit, the designated   officer or employee shall submit the tax rate calculation forms   used in calculating or recalculating the rates to the county   assessor-collector for each county in which all or part of the   territory of the taxing unit is located.          SECTION 4.  Section 26.16(d-1), Tax Code, is amended to read   as follows:          (d-1)  In addition to posting the information described by   Subsection (a), the county assessor-collector shall post on the   Internet website of the county for each taxing unit all or part of   the territory of which is located in the county:                (1)  the tax rate calculation forms used by the   designated officer or employee of each taxing unit to calculate or   recalculate the no-new-revenue and voter-approval tax rates of the   taxing unit for the most recent five tax years beginning with the   2020 tax year, as certified by the designated officer or employee   under Section 26.04(d-2); and                (2)  the name and official contact information for each   member of the governing body of the taxing unit.          SECTION 5.  Section 26.17(e), Tax Code, is amended to read as   follows:          (e)  The officer or employee designated by the governing body   of each taxing unit in which the property is located to calculate   the no-new-revenue tax rate and the voter-approval tax rate for the   taxing unit must electronically incorporate into the database:                (1)  the information described by Subsections (b)(5),   (6), (7), (12), and (13), as applicable, as the information becomes   available; [ and ]                (2)  the tax rate calculation forms prepared under   Section 26.04(d-1) at the same time the designated officer or   employee submits the tax rates to the governing body of the taxing   unit under Section 26.04(e) ; and                 (3)     the tax rate calculation forms prepared under   Section 26.04(c-3) as soon as practicable after certifying the   forms .          SECTION 6.  This Act takes effect September 1, 2025.