By: Bettencourt S.B. No. 2239               A BILL TO BE ENTITLED   AN ACT   relating to ad valorem taxation.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 5.07, Tax Code, is amended by adding   Subsection (f) to read as follows:          (f)  The comptroller shall prescribe the form of the   worksheets to be used by the designated officer or employee of each   taxing unit in calculating the no-new-taxes rate and rollback tax   rate for the unit as required by Chapter 26. The form must be in an   electronic format and be capable of:                (1)  being completed electronically;                (2)  performing calculations automatically based on   the data entered by the designated officer or employee;                (3)  being certified by the designated officer or   employee after completion; and                (4)  being submitted electronically to the comptroller   on completion and certification.          SECTION 2.  Section 5.091, Tax Code, is amended to read as   follows:          Sec. 5.091.  STATEWIDE LIST OF TAX RATES. (a) Each year the   comptroller shall prepare a list that includes the total tax rate   imposed by each taxing unit in this state[, other than a school   district, if the tax rate is reported to the comptroller,] for the   year [preceding the year] in which the list is prepared. The   comptroller shall list the tax rates alphabetically according to:                (1)  the county or counties in which each taxing unit is   located; and                (2)  the name of each taxing unit [in descending   order].          (b)  Not later than January 1 [December 31] of the following   [each] year, the comptroller shall publish on the comptroller's   Internet website the list required by Subsection (a).          SECTION 3.  Chapter 5, Tax Code, is amended by adding Section   5.092 to read as follows:          Sec. 5.092.  STATEWIDE DATABASE OF OTHER   PROPERTY-TAX-RELATED INFORMATION. (a) The comptroller shall   create and maintain a property tax database that:                (1)  contains information that is provided by   designated officers or employees of taxing units in the manner   required by the comptroller;                (2)  is continuously updated as preliminary and revised   data become available to and are provided by the designated   officers or employees of taxing units;                (3)  is accessible to the public; and                (4)  is searchable by property address.          (b)  The database must include, with respect to each property   listed on an appraisal roll:                (1)  the property's identification number;                (2)  the property's market value;                (3)  the property's taxable value;                (4)  the name of each taxing unit in which the property   is located;                (5)  for each taxing unit other than a school district   in which the property is located:                      (A)  the no-new-taxes rate; and                      (B)  the rollback tax rate;                (6)  for each school district in which the property is   located:                      (A)  the rate to maintain the same amount of state   and local revenue per weighted student that the district received   in the school year beginning in the preceding tax year; and                      (B)  the rollback tax rate;                (7)  the tax rate proposed by the governing body of each   taxing unit in which the property is located;                (8)  for each taxing unit other than a school district   in which the property is located, the taxes that would be imposed on   the property if the unit adopted a tax rate equal to:                      (A)  the no-new-taxes rate; and                      (B)  the proposed tax rate;                (9)  for each school district in which the property is   located, the taxes that would be imposed on the property if the unit   adopted a tax rate equal to:                      (A)  the rate to maintain the same amount of state   and local revenue per weighted student that the district received   in the school year beginning in the preceding tax year; and                      (B)  the proposed tax rate;                (10)  for each taxing unit other than a school district   in which the property is located, the difference between the amount   calculated under Subdivision (8)(A) and the amount calculated under   Subdivision (8)(B);                (11)  for each school district in which the property is   located, the difference between the amount calculated under   Subdivision (9)(A) and the amount calculated under Subdivision   (9)(B);                (12)  the date and location of each public hearing, if   applicable, on the proposed tax rate to be held by the governing   body of each taxing unit in which the property is located; and                (13)  the date and location of the public meeting in   which the tax rate will be adopted to be held by the governing body   of each taxing unit in which the property is located.          (c)  The database must provide a link to the information   posted under Section 26.17 on the Internet website of each taxing   unit in which the property is located.          (d)  The officer or employee designated by the governing body   of each taxing unit to calculate the no-new-taxes rate and the   rollback tax rate for the unit must electronically submit to the   comptroller:                (1)  the information described by Subsection (b) as the   information becomes available; and                (2)  the worksheets prepared under Section 26.04(d-1)   at the same time the officer or employee submits the tax rates to   the governing body of the unit under Section 26.04(e).          (e)  The comptroller shall deliver by e-mail to the   designated officer or employee confirmation of receipt of the   worksheets submitted under Subsection (d)(2). The comptroller   shall incorporate the worksheets into the database and make them   available to the public not later than the third day after the date   the comptroller receives them.          SECTION 4.  Sections 25.19(b) and (i), Tax Code, are amended   to read as follows:          (b)  The chief appraiser shall separate real from personal   property and include in the notice for each:                (1)  a list of the taxing units in which the property is   taxable;                (2)  the appraised value of the property in the   preceding year;                (3)  the taxable value of the property in the preceding   year for each taxing unit taxing the property;                (4)  the appraised value of the property for the   current year, the kind and amount of each exemption and partial   exemption, if any, approved for the property for the current year   and for the preceding year, and, if an exemption or partial   exemption that was approved for the preceding year was canceled or   reduced for the current year, the amount of the exemption or partial   exemption canceled or reduced;                (5)  [if the appraised value is greater than it was in   the preceding year, the amount of tax that would be imposed on the   property on the basis of the tax rate for the preceding year;                [(6)]  in italic typeface, the following statement:   "The Texas Legislature does not set the amount of your local taxes.   Your property tax burden is decided by your locally elected   officials, and all inquiries concerning your taxes should be   directed to those officials";                (6) [(7)]  a detailed explanation of the time and   procedure for protesting the value;                (7) [(8)]  the date and place the appraisal review   board will begin hearing protests; and                (8) [(9)]  a brief explanation that the governing body   of each taxing unit decides whether or not taxes on the property   will increase and the appraisal district only determines the value   of the property.          (i)  Delivery with a notice required by Subsection (a) or (g)   of a copy of the pamphlet published by the comptroller under Section   5.06 or a copy of the notice published by the chief appraiser under   Section 41.70 is sufficient to comply with the requirement that the   notice include the information specified by Subsection (b)(6)   [(b)(7)] or (g)(3), as applicable.          SECTION 5.  Section 26.012(7), Tax Code, is amended to read   as follows:                (7)  "Debt" means a bond, warrant, certificate of   obligation, or other evidence of indebtedness owed by a taxing unit   that has been approved at an election and is payable solely from   property taxes in installments over a period of more than one year,   not budgeted for payment from maintenance and operations funds, and   secured by a pledge of property taxes, or a payment made under   contract to secure indebtedness of a similar nature issued by   another political subdivision on behalf of the taxing unit.          SECTION 6.  Chapter 26, Tax Code, is amended by adding   Section 26.031 to read as follows:          Sec. 26.031.  EFFECTIVE AND ROLLBACK TAX RATES OF A TAXING   UNIT OTHER THAN A SCHOOL DISTRICT.          (a)  An officer or employee designated by the governing body   of a taxing unit other than a school district shall calculate the   no-new-taxes rate and the rollback tax rate for the unit using the   electronic, fillable form or forms promulgated by the comptroller   under Section 5.07.          (b)  The no-new-taxes rate of a taxing unit other than a   school district is determined by the following formula:                (Prior year) Tax levy, adjusted for lost value                divided by (Current year) Taxable value, adjusted for   new value                equals (Current year) No-new-taxes rate          (c) The rollback tax rate of a taxing unit other than a   school district is determined by the following formula:                  (Current year) No-new-taxes maintenance & operations   rate                plus 4% of (Current year) No-new-taxes maintenance &   operations rate                plus Current year debt rate                plus Adjustment for criminal justice mandate                plus Adjustment for indigent health care                minus Adjustment for additional sales tax                equals (Current year) Rollback tax rate          (d)  The no-new-taxes rate for a county is the sum of the   no-new-taxes rates calculated for each type of tax the county   levies and the rollback tax rate for a county is the sum of the   rollback tax rates calculated for each type of tax the county   levies.          (e)  If as a result of consolidation of taxing units a taxing   unit includes territory that was in two or more taxing units in the   preceding year, the amount of taxes imposed in each in the preceding   year is combined for purposes of calculating the no-new-taxes rate   and rollback tax rate under this section.          (f)  Notwithstanding Section 26.012, in this section:                (1)  "Actual collection rate" means the total amount of   taxes levied in a tax year, divided by the total amount of tax   revenue, including delinquent taxes, penalty and interest,   collected between July 1 of the tax year and June 30 of the   following tax year, expressed as a percentage. If the actual   collection rate exceeds 100%, the rate shall not be reduced to 100%.                (2)  "Adjustment for additional sales tax" is the   amount determined under Section 26.041, divided by the current year   total taxable value for rollback calculation.                (3)  "Adjustment for criminal justice mandate " is the   amount determined under Section 26.044.                (4)  "Adjustment for indigent health care" is the   amount determined under Section 26.0441.                (5)  "Average collection rate" means the average of the   actual collection rate for all taxes levied by the taxing unit for   the three years immediately preceding the current year.                (6)  "Current year total taxable value" means the sum   of:                      (A)  the total taxable value of property listed on   the certified appraisal roll for the current year, including all   appraisal roll supplements and corrections, as of the date of the   calculation. Appraisal roll corrections include any adjustments to   taxable value resulting from final court decisions regardless of   whether the appraisal roll has been corrected under Section 42.41   as of the date of calculation;                       (B)  the taxable value of properties under protest   that are included on the list prepared by the chief appraiser under   Section 26.01(c). For purposes of this subdivision, taxable value   means the taxable value as determined by the appraisal district and   does not mean a lower value claimed by the property owner or   estimated by the chief appraiser;                      (C)  the taxable value of properties known to the   chief appraiser that are included on the list prepared by the chief   appraiser under Section 26.01(d). For purposes of this   subdivision, taxable value means the taxable value as determined by   the appraisal district and does not mean a lower value claimed by   the property owner or estimated by the chief appraiser; and                      (D)  for counties, the value of rolling stock   certified to the county tax assessor-collector by the comptroller   under Section 24.38.                (7)  "Current year taxable value of homesteads subject   to tax limitation" means the taxable value of homesteads that   qualified for a tax limitation as provided by Section 11.261 for the   current year.                (8)  "Current year taxable value of new improvements"   means the sum of:                      (A)  the taxable value of new improvements to real   property that were not on the appraisal roll for the prior year;                      (B)  the taxable value of real property that is   taxable in the current year but was not taxable in whole or in part   in the prior year because the real property was subject to a tax   abatement agreement, less the value of the real property that was   taxable in the prior year.                (9)  "Current year taxable value of property annexed"   means the taxable value of real property and personal property   located in territory annexed to the taxing unit after January 1 of   the prior year.                (10)  "Current year debt rate" of a taxing unit other   than a school district is determined by the following formula:                      (Current year) Debt service                      plus Excess collections                      equals (Current year) Adjusted debt                      multiplied by (Current year) Average collection   rate                       equals (Current year) Debt adjusted for   collection rate                      divided by Current year total taxable value for   rollback calculation                      Equals (Current year) Debt tax rate                (11)  "Current year total taxable value for rollback   calculation" means current year total taxable value, minus current   year taxable value of homesteads subject to tax limitation.                 (12) "No-new-taxes maintenance & operations rate" of a   taxing unit other than a school district is determined by the   following formula:                      (Prior year) Maintenance & operations tax rate                      divided by (Prior year) Adopted tax rate                      equals Percentage of (prior year) tax levy   attributable to maintenance & operations                      multiplied by No-new-taxes rate for current year                      equals No-new-taxes maintenance & operations rate   for current year                (13)  "Prior year total taxable value" means the total   taxable value of property listed on the certified appraisal roll   for the prior year, including all appraisal roll supplements and   corrections, as of the date of the calculation. Appraisal roll   corrections include any adjustments to taxable value resulting from   final court decisions regardless of whether the appraisal roll has   been corrected under Section 42.41 as of the date of calculation.                (14)  "Prior year taxable value in excess of new   special appraisal" means, for real property that has qualified for   special appraisal under Chapter 23 for the first time in the current   year, the taxable value of the property in the prior year minus the   taxable value of the property under Chapter 23 in the current year.                 (15)  "Prior year taxable value of homesteads subject   to tax limitation" means the taxable value of homesteads that   qualified for a tax limitation as provided by Section 11.261 for the   prior year.                (16)  "Prior year taxable value of newly-exempt real   property" means the sum of:                      (A)  for real property that is wholly exempt for   the first time in the current year, the taxable value of the real   property for the prior year; and                      (B)  for real property that is partially exempt in   the current year, the amount of the property's value exempt in the   current year minus the amount of the property's value exempt in the   prior year.                (17)  "Prior year taxable value of property de-annexed"   means the taxable value of property that was taxable in the prior   year but is not taxable in the current year because the property is   located in territory that ceased to be a part of the taxing unit   after January 1 of the prior year.                (18)  "Tax levy, adjusted for lost value" of a taxing   unit other than a school district is determined by the following   formula:                      Prior year total taxable value                      minus Prior year taxable value of homesteads   subject to tax limitation                      minus Prior year total taxable value of property   de-annexed                      minus Prior year total taxable value of   newly-exempt property                      minus Prior year total taxable value in excess of   new special appraisal                      equals Prior year total taxable value, adjusted   for lost value                      divided by 100                      multiplied by (Prior year) Tax rate                      equals (Prior year) Tax levy, adjusted for lost   value                (19)  "Taxable value, adjusted for new value" of a   taxing unit other than a school district is determined by the   following formula:                      Current year total taxable value                       minus Current year taxable value of homesteads   subject to tax limitation                      minus Current year taxable value of property   annexed                      minus Current year taxable value of new   improvements                      equals (Current year) Taxable value, adjusted for   new value          SECTION 7.  The heading to Section 26.04, Tax Code, is   amended to read as follows:          Sec. 26.04.  SUBMISSION OF ROLL TO GOVERNING BODY;   EFFECTIVE AND ROLLBACK TAX RATES OF A SCHOOL DISTRICT.          SECTION 8.  Section 26.04, Tax Code, is amended by amending   Subsections (c), (f) and (g) and by adding Subsections (d-1),   (d-2), (d-3), (d-4) and (e-2) to read as follows:          (c)  An officer or employee designated by the governing body   of a school district shall calculate the effective tax rate and the   rollback tax rate for the unit, where:                (1)  "Effective tax rate" means a rate expressed in   dollars per $100 of taxable value calculated according to the   following formula:   EFFECTIVE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) /   (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)          ; and                (2)  "Rollback tax rate" means a rate expressed in   dollars per $100 of taxable value calculated according to the   following formula:   ROLLBACK TAX RATE = (EFFECTIVE MAINTENANCE AND OPERATIONS RATE x   1.08) + CURRENT DEBT RATE          (d-1)  The designated officer or employee shall use the   worksheet forms prescribed by the comptroller under Section 5.07(f)   in calculating the no-new-taxes rate and the rollback tax rate.          (d-2)  The designated officer or employee shall submit the   worksheets to:                (1)  the chief appraiser of the appraisal district in   which the taxing unit is located; and                (2)  the chief financial officer or the auditor for the   taxing unit.          (d-3)  The designated officer or employee may not submit the   no-new-taxes rate and the rollback tax rate to the governing body of   the taxing unit and the governing body of the unit may not adopt a   tax rate until:                (1)  the chief appraiser submits to the governing body   of the unit a written certification that the values used in the   calculations are the same as the values shown in the unit's   appraisal roll; and                (2)  the chief financial officer or the auditor for the   unit submits to the governing body of the unit a written   certification that the rollback tax rate has been calculated   correctly.          (d-4)  The comptroller shall adopt rules governing the form   of the certifications required by Subsection (d-3) and the manner   in which they are required to be submitted.          (e-2)  By August 7 or as soon thereafter as practicable, the   assessor of each county shall deliver by regular mail or e-mail to   each owner of property in the county, and shall post in a   conspicuous place on the home page of the Internet website of the   assessor, a notice that the estimated amount of taxes to be imposed   on the owner's property by each taxing unit in which the property is   located may be found in the property tax database maintained by the   comptroller under Section 5.092. The notice must include:                (1)  the address of the Internet website at which the   information may be found;                (2)  a statement that the property owner may request a   written copy of the information from the assessor for each taxing   unit in which the property is located; and                (3)  the address and telephone number of each assessor   from whom the written copy may be requested.          (f)  If as a result of consolidation of school districts   [taxing units] a school district [taxing unit] includes territory   that was in two or more school districts [taxing units] in the   preceding year, the amount of taxes imposed in each in the preceding   year is combined for purposes of calculating the no-new-taxes rate   [effective] and rollback tax rate [rates] under this section.          (g)  A person who owns taxable property is entitled to an   injunction prohibiting the taxing unit in which the property is   taxable from adopting a tax rate if the assessor or designated   officer or employee of the unit, as applicable, has not complied   with the computation or publication requirements of this section or   Section 5.092(d) [and the failure to comply was not in good faith].          SECTION 9.  The heading to Section 26.041, Tax Code, is   amended to read as follows:          Sec. 26.041.  CALCULATION OF [TAX RATE OF UNIT IMPOSING]   ADDITIONAL SALES AND USE TAX REVENUE.          SECTION 10.  Sections 26.041(d), (f), (g), (h), (i) and(j),   Tax Code, are amended to read as follows:          (a) [(d)]  The amount of additional sales and use tax revenue   for the current tax year for purposes of the calculation under   Section 26.031(c) is [In order to determine the amount of   additional sales and use tax revenue for purposes of this section,   the designated officer or employee shall use] the sales and use tax   revenue for the last preceding four quarters for which the   information is available [as the basis for projecting the   additional sales and use tax revenue for the current tax year]. If   the rate of the additional sales and use tax is increased or   reduced, the projection to be used for the first tax year after the   effective date of the sales and use tax change shall be adjusted to   exclude any revenue gained or lost because of the sales and use tax   rate change. If the unit did not impose an additional sales and use   tax for the last preceding four quarters, the designated officer or   employee shall request the comptroller of public accounts to   provide to the officer or employee a report showing the estimated   amount of taxable sales and uses within the unit for the previous   four quarters as compiled by the comptroller, and the comptroller   shall comply with the request. The officer or employee shall   prepare the estimate of the additional sales and use tax revenue for   the first year of the imposition of the tax by multiplying the   amount reported by the comptroller by the appropriate additional   sales and use tax rate and by multiplying that product by .95.          (b) [(f)]  An estimate made by the comptroller under   Subsection (a) [(d)] of this section need not be adjusted to take   into account any projection of additional revenue attributable to   increases in the total value of items taxable under the state sales   and use tax because of amendments of Chapter 151, Tax Code.          (c) [(g)]  If the rate of the additional sales and use tax is   increased, the designated officer or employee shall make two   projections, in the manner provided by Subsection (a) [(d)] of this   section, of the revenue generated by the additional sales and use   tax in the following year. The first projection must take into   account the increase and the second projection must not take into   account the increase. The officer or employee shall then subtract   the amount of the result of the second projection from the amount of   the result of the first projection to determine the revenue   generated as a result of the increase in the additional sales and   use tax. In the first year in which an additional sales and use tax   is increased, the amount of additional sales and use tax revenue   calculated under this section shall include [effective tax rate for   the unit is the effective tax rate before the increase minus a   number the numerator of which is] the revenue projected to be   generated as a result of the increase in the additional sales and   use tax rate [tax, as determined under this subsection, and the   denominator of which is the current total value minus the new   property value].          (d) [(h)]  If the rate of the additional sales and use tax is   decreased, the designated officer or employee shall make two   projections, in the manner provided by Subsection (a) [(d)] of this   section, of the revenue generated by the additional sales and use   tax in the following year. The first projection must take into   account the decrease and the second projection must not take into   account the decrease. The officer or employee shall then subtract   the amount of the result of the first projection from the amount of   the result of the second projection to determine the revenue lost as   a result of the decrease in the additional sales and use tax. In the   first year in which an additional sales and use tax is decreased,   the amount of additional sales and use tax revenue calculated under   this section shall not include [the effective tax rate for the unit   is the effective tax rate before the decrease plus a number the   numerator of which is] the revenue projected to be lost as a result   of the decrease in the additional sales and use tax rate [tax, as   determined under this subsection, and the denominator of which is   the current total value minus the new property value].          (f) [(i)]  Any amount derived from the sales and use tax that   is or will be distributed by a county to the recipient of an   economic development grant made under Chapter 381, Local Government   Code, is not considered to be sales and use tax revenue for purposes   of this section.                (g)[(j)] Any amount derived from the sales and use tax   that is retained by the comptroller under Section 4 or 5, Chapter   1507, Acts of the 76th Legislature, Regular Session, 1999 (Article   5190.14, Vernon's Texas Civil Statutes), is not considered to be   sales and use tax revenue for purposes of this section.          SECTION 11.  The heading to Section 26.044, Tax Code, is   amended to read as follows:          Sec. 26.044.  ROLLBACK [EFFECTIVE] TAX RATE TO PAY FOR STATE   CRIMINAL JUSTICE MANDATE.          SECTION 12.  Sections 26.044(a)-(c), Tax Code, are amended   to read as follows:          (a)  The first time that a county adopts a tax rate after   September 1, 1991, in which the state criminal justice mandate   applies to the county, the adjustment for criminal justice mandate   under Section 26.031(c) is the state criminal justice mandate,   divided by the current year total taxable value for rollback   calculation. [effective maintenance and operation rate for the   county is increased by the rate calculated according to the   following formula:   (State Criminal Justice Mandate) / (Current Total Value - New   Property Value)]          (b)  In the second and subsequent years that a county adopts   a tax rate, if the amount spent by the county for the state criminal   justice mandate increased over the previous year, the adjustment   for criminal justice mandate under Section 26.031(c) is the current   year's state criminal justice mandate minus the prior year's state   criminal justice mandate, divided by the current year total taxable   value for rollback calculation. [effective maintenance and   operation rate for the county is increased by the rate calculated   according to the following formula:   (This Year's State Criminal Justice Mandate - Previous Year's State   Criminal Justice Mandate) / (Current Total Value - New Property   Value)]          (c)  The county shall include a notice of the increase in the   rollback tax [effective maintenance and operation] rate as a result   of the adjustment for criminal justice mandate [provided by this   section], including a description and amount of the state criminal   justice mandate, in the information published under Section   26.04(e) and Section 26.06(b) of this code.          SECTION 13.  The heading to Section 26.0441, Tax Code, is   amended to read as follows:          Sec. 26.0441.  ROLLBACK [TAX] RATE ADJUSTMENT FOR INDIGENT   HEALTH CARE.          SECTION 14.  Sections 26.0441(a)-(c), Tax Code, are amended   to read as follows:          (a)  In the first tax year in which a taxing unit adopts a tax   rate after January 1, 2000, and in which the enhanced minimum   eligibility standards for indigent health care established under   Section 61.006, Health and Safety Code, apply to the taxing unit,   the adjustment for indigent health care under Section 26.031(c) is   enhanced indigent health care expenditures, divided by the current   year total taxable value for rollback calculation. [effective   maintenance and operations rate for the taxing unit is increased by   the rate computed according to the following formula:   Amount of Increase = Enhanced Indigent Health Care Expenditures /   (Current Total Value - New Property Value)]          (b)  In each subsequent tax year, if the taxing unit's   enhanced indigent health care expenses exceed the amount of those   expenses for the preceding year, the adjustment for indigent health   care under Section 26.031(c) is the current year's enhanced   indigent health care expenditures minus the prior year's enhanced   indigent health care expenditures, divided by the current year   total taxable value for rollback calculation. [effective   maintenance and operations rate for the taxing unit is increased by   the rate computed according to the following formula:   Amount of Increase = (Current Tax Year's Enhanced Indigent Health   Care Expenditures - Preceding Tax Year's Indigent Health Care   Expenditures) / (Current Total Value - New Property Value)]          (c)  The taxing unit shall include a notice of the increase   in its rollback tax [effective maintenance and operations] rate as   a result of the adjustment for indigent health care [provided by   this section], including a brief description and the amount of the   enhanced indigent health care expenditures, in the information   published under Section 26.04(e) and, if applicable, Section   26.06(b).          SECTION 15.  Section 26.05, Tax Code, is amended by adding   subsections (a-1), (d-1), (d-2) and (e-1) to read as follows:          (a-1)  If the amount of additional sales and use tax revenue   for a taxing unit calculated under Section 26.041 exceeds the   amount published under Section 26.04(e)(3)(C), then for purposes of   determining the rate under subsection (a)(2), the amount needed to   fund maintenance and operation expenditures shall be reduced by the   amount by which additional sales and use tax revenue calculated   under Section 26.041 exceeds the amount published under Section   26.04(e)(3)(C).          (d-1)  The governing body of a taxing unit may not hold a   public hearing on a proposed tax rate or a public meeting to adopt a   tax rate until the 14th day after the date the officer or employee   designated by the governing body of the unit to calculate the   no-new-taxes rate and the rollback tax rate for the unit   electronically submits to the comptroller the information   described by Section 5.092(d).          (d-2)  Notwithstanding Subsection (a), the governing body of   a taxing unit other than a school district may not adopt a tax rate   until:                (1)  the comptroller has included the information for   the current tax year specified by Section 5.092 in the   comptroller's property tax database; and                (2)  the chief appraiser of the appraisal district in   which the taxing unit participates has delivered the notice   required by Section 26.04(e-2).          (e-1)  The governing body of a taxing unit that imposes an   additional sales and use tax may not adopt a tax rate until the   chief financial officer or the auditor for the unit submits to the   governing body of the unit a written certification that the amount   of additional sales and use tax revenue that will be used to pay   debt service has been deducted from the total amount published   under Section 26.04(e)(3)(C) as required by Subsection (a)(1) of   this section and that any additional sales and use tax revenue in   excess of the total amount published under Section 26.04(e)(3)(C)   has been deducted from the amount needed to fund maintenance and   operation expenditures as required by Subsection (a-1) of this   section. The comptroller shall adopt rules governing the form of   the certification required by this subsection and the manner in   which it is required to be submitted.          SECTION 16.  Section 26.065(b), Tax Code, is amended to read   as follows:          (b)  The taxing [If the taxing unit owns, operates, or   controls an Internet website, the] unit shall post notice of the   public hearing on the Internet website owned, operated, or   controlled by the unit continuously for at least seven days   immediately before the public hearing on the proposed tax rate   increase and at least seven days immediately before the date of the   vote proposing the increase in the tax rate.          SECTION 17.  Chapter 26, Tax Code, is amended by adding   Section 26.17 to read as follows:          Sec. 26.17.  POSTING OF TAX RATE AND BUDGET INFORMATION ON   TAXING UNIT'S WEBSITE. Each taxing unit shall maintain an Internet   website. In addition to posting any other information required by   this title, each taxing unit shall post on the Internet website   maintained by the taxing unit the following information in a format   prescribed by the comptroller:                (1)  the name of and official contact information for   each member of the governing body of the taxing unit;                (2)  the mailing address, e-mail address, and telephone   number of the taxing unit;                (3)  the taxing unit's budget for the preceding two   years;                (4)  the taxing unit's proposed or adopted budget for   the current year;                (5)  the change in the amount of the taxing unit's   budget from the preceding year to the current year, by dollar amount   and percentage;                (6)  in the case of a taxing unit other than a school   district, the amount of property tax revenue budgeted for   maintenance and operations for:                      (A)  the preceding two years; and                      (B)  the current year;                (7)  in the case of a taxing unit other than a school   district, the amount of property tax revenue budgeted for debt   service for:                      (A)  the preceding two years; and                      (B)  the current year;                (8)  the tax rate for maintenance and operations   adopted by the taxing unit for the preceding two years;                (9)  the tax rate for debt service adopted by the taxing   unit for the preceding two years;                (10)  the tax rate for maintenance and operations   proposed by the taxing unit for the current year;                (11)  the tax rate for debt service proposed by the   taxing unit for the current year; and                (12)  the most recent financial audit of the taxing   unit.          SECTION 18.  (a) Not later than September 1, 2019 [January   1, 2018], the comptroller shall appoint the members of an advisory   group to provide to the comptroller advice and assistance regarding   the creation and operation of the property tax database required by   Section 5.092, Tax Code, as added by this Act, and related matters.   The advisory group is composed of 13 members as follows:                (1)  one person who is an employee of the office of the   lieutenant governor;                (2)  one person who is an employee of the office of the   speaker of the house of representatives;                (3)  four persons who are county tax   assessor-collectors;                (4)  two persons who are assessors or collectors for   taxing units but are not county tax assessor-collectors;                (5)  two persons who are chief appraisers of appraisal   districts;                (6)  one person who is a financial officer or auditor of   a municipality;                (7)  one person who is a financial officer or auditor of   a county; and                (8)  one person who is a representative of water   districts.          (b)  The advisory group is abolished and this section expires   December 31, 2021.          SECTION 19.  The comptroller shall comply with Sections   5.07(f) and 5.092, Tax Code, as added by this Act, not later than   June 1, 2020.          SECTION 20.  The following provisions are repealed:                (1)  Section 26.03, Tax Code;                (2)  Section 26.04(d), Tax Code;                (3)  Sections 26.041(a), (b), (c) and (e), Tax Code;                (4)  Section 26.045, Tax Code;          SECTION 21.  (a) Except as provided by Subsections (b), (c)   and (d) of this section, this Act takes effect January 1, 2018.          (b)  The following provisions take effect September 1, 2017:                (1)  Section 5.091, Tax Code, as amended by this Act;                (2)  Section 26.17, Tax Code, as added by this Act;                (3)  Section 18 of this Act; and                (4)  Section 26.065(b), Tax Code, as amended by this   Act.          (c)  The following provisions take effect September 1, 2019:                (1)  Section 5.07(f), Tax Code, as added by this Act;   and                (2)  Section 5.092, Tax Code, as added by this Act.          (d)  The following provisions take effect January 1, 2020:                (1)  Sections 25.19(b) and (i), Tax Code, as amended by   this Act;                (2)  Sections 26.04(d-1) and (e-2), Tax Code, as added   by this Act;                (3)  Section 26.04(g), Tax Code, as amended by this   Act; and                (4)  Sections 26.05(d-1) and (d-2), Tax Code, as added   by this Act.