Secretary of State Williams has declared that SB18 by Sen. Williams/Rep. Ritter has immediate effect. Therefore, these new requirements will apply to the tax notice and hearings for this year if the proposed tax rate will exceed the effective tax rate.
Notice. The content of the newspaper notice of the tax rate hearings has changed. If the county has a Web site, the notice must be posted on the Web site.
Hearings. The commissioners court must conduct two public hearings at least three days apart before adopting the proposed tax rate.
Orders. The language in the motion to set the tax rate is specified in the statute: “I move that property taxes be increased by the adoption of a tax rate of (specify tax rate).” The written order setting the tax rate must include the following language in type larger than any other part of the order: THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE. THE TAX RATE WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $(insert amount).”
The order must be adopted by a record vote and the above language posted on any county Internet Web site.
Additional information on these requirements and a sample notice are available from the Texas Association of Counties.
For more information, please call me at 1-800-733-0699.
Jim Allison, General Counsel CJCAT