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TX HB5161

Bill

Status

Introduced

3/14/2025

Primary Sponsor

Jared Patterson

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Requires designated municipal officers or employees to recalculate the no-new-revenue tax rate and voter-approval tax rate after receiving the certified appraisal roll from the county

  • Amends the definition of "voter-approval tax rate" to reference the taxing unit's rate from the preceding tax year rather than the rate "adopted by the taxing unit" during that year

  • Mandates that recalculated tax rates use the same comptroller-prescribed forms and certification requirements as original calculations, confirming values match the certified appraisal roll

  • Requires submission of recalculated tax rate forms to county assessor-collectors for all counties where the municipality has territory

  • Updates county posting requirements and database incorporation rules to include recalculated tax rate forms alongside original calculations, effective September 1, 2025

Legislative Description

Relating to the authority of the officer or employee designated by the governing body of a municipality to calculate certain ad valorem tax rates of the municipality to recalculate those rates.

Taxation

Last Action

Referred to Ways & Means

4/7/2025

Committee Referrals

Ways & Means4/7/2025

Full Bill Text

No bill text available