Sec. 26.0501. LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY. (a) In this section, "defunding municipality" means a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code.
(b) Notwithstanding any other provision of this chapter or other law, the governing body of a defunding municipality may not adopt a tax rate for the current tax year that exceeds the lesser of the defunding municipality's no-new-revenue tax rate or voter-approval tax rate for that tax year.
(b-1) Notwithstanding Subsection (b), if a municipality is determined to be a defunding municipality according to the budget adopted by the municipality for the first fiscal year beginning on or after September 1, 2021, the governing body of the defunding municipality may not adopt a tax rate for the current year that exceeds the least of the defunding municipality's no-new-revenue tax rate or voter-approval tax rate for that tax year, the preceding tax year, or the second preceding tax year. This subsection expires September 1, 2023.
(c) For purposes of making the calculation required under Section 26.013, in a tax year in which a municipality is a defunding municipality, the difference between the municipality's actual tax rate and voter-approval tax rate is considered to be zero.
Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 3.01, eff. September 1, 2021.
Sec. 26.051. EVIDENCE OF UNRECORDED TAX RATE ADOPTION. (a) If a taxing unit does not make a proper record of the adoption of a tax rate for a year but the tax rate can be determined by examining the tax rolls for that year, the governing body of the taxing unit may take testimony or make other inquiry to determine whether a tax rate was properly adopted for that year. If the governing body determines that a tax rate was properly adopted, it may order that its official records for that year be amended nunc pro tunc to reflect the adoption of the rate.
(b) An amendment of the official records made under Subsection (a) of this section is prima facie evidence that the tax rate entered into the records was properly and regularly adopted for that year.
Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.01(a), eff. Aug. 28, 1989.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Section 26.01. Submission of Rolls to Taxing Units
Section 26.013. Unused Increment Rate
Section 26.02. Assessment Ratios Prohibited
Section 26.03. Treatment of Captured Appraised Value and Tax Increment
Section 26.04. Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates
Section 26.041. Tax Rate of Unit Imposing Additional Sales and Use Tax
Section 26.042. Calculation and Adoption of Certain Tax Rates in Disaster Area
Section 26.044. No-New-Revenue Tax Rate to Pay for State Criminal Justice Mandate
Section 26.0441. Tax Rate Adjustment for Indigent Health Care
Section 26.0442. Tax Rate Adjustment for County Indigent Defense Compensation Expenditures
Section 26.0443. Tax Rate Adjustment for Eligible County Hospital Expenditures
Section 26.0444. Tax Rate Adjustment for Defunding Municipality
Section 26.045. Voter-Approval Tax Rate Relief for Pollution Control Requirements
Section 26.0501. Limitation on Tax Rate of Defunding Municipality
Section 26.052. Simplified Tax Rate Notice for Taxing Units With Low Tax Levies
Section 26.06. Notice, Hearing, and Vote on Tax Increase
Section 26.062. Additional Information to Be Included in Tax Rate Notice
Section 26.065. Supplemental Notice of Hearing on Tax Rate Increase
Section 26.07. Automatic Election to Approve Tax Rate of Taxing Unit Other Than School District
Section 26.075. Petition Election to Reduce Tax Rate of Taxing Unit Other Than School District
Section 26.08. Automatic Election to Approve Tax Rate of School District
Section 26.081. Petition Signatures
Section 26.085. Election to Limit Dedication of School Funds to Junior College
Section 26.09. Calculation of Tax
Section 26.10. Prorating Taxes--Loss of Exemption
Section 26.11. Prorating Taxes--Acquisition by Government
Section 26.111. Prorating Taxes--Acquisition by Charitable Organization
Section 26.1115. Calculation of Taxes on Residence Homestead Generally
Section 26.112. Calculation of Taxes on Residence Homestead of Certain Persons
Section 26.113. Prorating Taxes--Acquisition by Nonprofit Organization
Section 26.12. Units Created During Tax Year
Section 26.13. Taxing Unit Consolidation During Tax Year
Section 26.135. Tax Dates for Certain School Districts
Section 26.14. Annexation of Property During Tax Year
Section 26.15. Correction of Tax Roll
Section 26.151. Escrow Account for Property Taxes
Section 26.16. Posting of Tax-Related Information on County's Internet Website
Section 26.17. Database of Property-Tax-Related Information
Section 26.175. Property Tax Database Locator Website
Section 26.18. Posting of Tax Rate and Budget Information by Taxing Unit on Website