Tex.
Tax Code Section 26.0441
Tax Rate Adjustment for Indigent Health Care
(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 (Standards and Procedures), Health and Safety Code, apply to the taxing unit, the no-new-revenue maintenance and operations rate for the taxing unit is increased by the rate computed according to the following formula:(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 no-new-revenue maintenance and operations rate for the taxing unit is increased by the rate computed according to the following formula:(c)
The taxing unit shall include a notice of the increase in its no-new-revenue maintenance and operations rate 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 (Submission of Roll to Governing Body; No-new-revenue and Voter-approval Tax Rates)(e) and, as applicable, in the notice prescribed by Section 26.06 (Notice, Hearing, and Vote on Tax Increase) or 26.061 (Notice of Meeting to Vote on Proposed Tax Rate that Does Not Exceed Lower of No-new-revenue or Voter-approval Tax Rate).(d)
In this section, “enhanced indigent health care expenditures” for a tax year means the amount spent by the taxing unit for the maintenance and operation costs of providing indigent health care at the increased minimum eligibility standards established under Section 61.006 (Standards and Procedures), Health and Safety Code, effective on or after January 1, 2000, in the period beginning on July 1 of the year preceding the tax year for which the tax is adopted and ending on June 30 of the tax year for which the tax is adopted, less the amount of state assistance received by the taxing unit in accordance with Chapter 61 (Indigent Health Care and Treatment Act), Health and Safety Code, that is attributable to those costs.
Source:
Section 26.0441 — Tax Rate Adjustment for Indigent Health Care, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.26.htm#26.0441 (accessed Apr. 20, 2024).
