Tex.
Water Code Section 49.236
Notice of Tax Hearing
(a)
Before the board adopts an ad valorem tax rate for the district for debt service, operation and maintenance purposes, or contract purposes, the board shall give notice of each meeting of the board at which the adoption of a tax rate will be considered. The notice must:(1)
contain a statement in substantially the following form:(2)
contain the following information:(A)
the district’s total adopted tax rate for the preceding year and the proposed tax rate, expressed as an amount per $100;(B)
the difference, expressed as an amount per $100 and as a percent increase or decrease, as applicable, in the proposed tax rate compared to the adopted tax rate for the preceding year;(C)
the average appraised value of a residence homestead in the district in the preceding year and in the current year; the district’s total homestead exemption, other than an exemption available only to disabled persons or persons 65 years of age or older, applicable to that appraised value in each of those years; and the average taxable value of a residence homestead in the district in each of those years, disregarding any homestead exemption available only to disabled persons or persons 65 years of age or older;(D)
the amount of tax that would have been imposed by the district in the preceding year on a residence homestead appraised at the average appraised value of a residence homestead in that year, disregarding any homestead exemption available only to disabled persons or persons 65 years of age or older;(E)
the amount of tax that would be imposed by the district in the current year on a residence homestead appraised at the average appraised value of a residence homestead in that year, disregarding any homestead exemption available only to disabled persons or persons 65 years of age or older, if the proposed tax rate is adopted;(F)
the difference between the amounts of tax calculated under Paragraphs (D) and (E), expressed in dollars and cents and described as the annual percentage increase or decrease, as applicable, in the tax to be imposed by the district on the average residence homestead in the district in the current year if the proposed tax rate is adopted; and(G)
if the proposed combined debt service, operation and maintenance, and contract tax rate requires or authorizes an election to approve or reduce the tax rate, as applicable, a description of the purpose of the proposed tax increase;(3)
contain a statement in substantially the following form, as applicable:(A)
if the district is a district described by Section 49.23601 (Automatic Election to Approve Tax Rate for Low Tax Rate Districts):(B)
if the district is a district described by Section 49.23602 (Automatic Election to Approve Tax Rate for Certain Developed Districts):(C)
if the district is a district described by Section 49.23603 (Petition Election to Reduce Tax Rate for Certain Districts):(4)
include the following statement: “The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state.”.(b)
Notice of the hearing shall be:(1)
published at least once in a newspaper having general circulation in the district at least seven days before the date of the hearing; or(2)
mailed to each owner of taxable property in the district, at the address for notice shown on the most recently certified tax roll of the district, at least 10 days before the date of the hearing.(c)
The notice provided under this section may not be smaller than one-quarter page of a standard-size or tabloid-size newspaper of general circulation, and the headline on the notice must be in 18-point or larger type.(d)
Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(6), eff. January 1, 2020.
Source:
Section 49.236 — Notice of Tax Hearing, https://statutes.capitol.texas.gov/Docs/WA/htm/WA.49.htm#49.236 (accessed Jun. 5, 2024).
