Texas Tax Code

§ 26.0442 — TAX RATE ADJUSTMENT FOR COUNTY INDIGENT DEFENSE COMPENSATION EXPENDITURES

TX § 26.0442Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 26. ASSESSMENT

Statute text

(a)In this section, "indigent defense compensation expenditures" for a tax year means the difference between:

(1)the amount paid by a county in the period beginning on July 1 of the tax 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 to:

(A)provide appointed counsel for indigent individuals in criminal or civil proceedings in accordance with the schedule of fees adopted under Article 26.05, Code of Criminal Procedure; and

(B)fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure; and

(2)the amount of any state grants received by the county during that period for those purposes.

(b)If a county's indigent defense compensation expenditures exceed the amount of those expenditures for the preceding tax year, the no-new-revenue maintenance and operations rate for the county is increased by the lesser of the rates computed according to the following formulas: (Current Tax Year's Indigent Defense Compensation Expenditures - Preceding Tax Year's Indigent Defense Compensation Expenditures) / (Current Total Value - New Property Value) or (Preceding Tax Year's Indigent Defense Compensation Expenditures x 0.05) / (Current Total Value - New Property Value)

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Legislative history

Acts 2021, 87th Leg., R.S., Ch. 477 (H.B. 295), Sec. 4, eff. September 1, 2021.