Texas Tax Code

§ 26.052 — SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS WITH LOW TAX LEVIES

TX § 26.052Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 26. ASSESSMENT

Statute text

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(a)This section applies only to a taxing unit for which the total tax rate proposed for the current tax year:

(1)is 50 cents or less per $100 of taxable value; and

(2)would impose taxes of $500,000 or less when applied to the current total value for the taxing unit.

(b)A taxing unit to which this section applies is exempt from the notice and publication requirements of Section 26.04(e) and is not subject to an injunction under Section 26.04(g) for failure to comply with those requirements.

(c)A taxing unit to which this section applies may provide public notice of its proposed tax rate in either of the following methods not later than the seventh day before the date on which the tax rate is adopted:

(1)mailing a notice of the proposed tax rate to each owner of taxable property in the taxing unit; or

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 47, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723), Sec. 4, eff. June 3, 2021.