85R30383 SMH-F     By: Bettencourt, et al. S.B. No. 2     (Bonnen of Brazoria)     Substitute the following for S.B. No. 2:  No.       A BILL TO BE ENTITLED   AN ACT   relating to the administration of the ad valorem tax system.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  This Act may be cited as the Property Tax Payer   Empowerment Act of 2017.          SECTION 2.  Section 5.07, Tax Code, is amended by adding   Subsections (f), (g), (h), and (i) to read as follows:          (f)  The comptroller shall prescribe tax rate calculation   forms to be used by the designated officer or employee of each:                (1)  taxing unit other than a school district to   calculate and submit the no-new-revenue tax rate and the rollback   tax rate for the unit as required by Chapter 26; and                (2)  school district to calculate and submit the   no-new-revenue tax rate, the rollback tax rate, and the rate to   maintain the same amount of state and local revenue per weighted   student that the district received in the school year beginning in   the preceding tax year as required by Chapter 26.          (g)  The forms described by Subsection (f) must be in an   electronic format and:                (1)  have blanks that can be filled in electronically;                (2)  be capable of being certified by the designated   officer or employee after completion as accurately calculating the   applicable tax rates and using values that are the same as the   values shown in the taxing unit's certified appraisal roll; and                (3)  be capable of being submitted electronically to   the chief appraiser of each appraisal district in which the taxing   unit is located.          (h)  For purposes of Subsections (f) and (g), the comptroller   shall use the forms published on the comptroller's Internet website   as of January 1, 2017, as modified as necessary to comply with the   requirements of those subsections. The forms may be updated at the   discretion of the comptroller to reflect any statutory change in   the values used to calculate a tax rate or to reflect formatting or   other nonsubstantive changes.          (i)  The comptroller may revise the forms to reflect   statutory changes other than those described by Subsection (h) or   on receipt of a request in writing. A revision under this   subsection must be approved by the agreement of a majority of the   members of a committee selected by the comptroller who are present   at a committee meeting at which a quorum is present. The members of   the committee must represent, equally, taxpayers and either taxing   units or persons designated by taxing units. In the case of a   revision for which the comptroller receives a request in writing,   the person requesting the revision shall pay the costs of mediation   if the comptroller determines that mediation is required.          SECTION 3.  Section 5.091, Tax Code, is amended to read as   follows:          Sec. 5.091.  STATEWIDE LIST OF TAX RATES. (a)  Each year the   comptroller shall prepare a list that includes the total tax rate   imposed by each taxing unit in this state, as [other than a school   district, if the tax rate is] reported to the comptroller by each   appraisal district, for the year [preceding the year] in which the   list is prepared.  The comptroller shall:                (1)  prescribe the manner in which and deadline by   which appraisal districts are required to submit the tax rates to   the comptroller; and                (2)  list the tax rates alphabetically according to:                      (A)  the county or counties in which each taxing   unit is located; and                      (B)  the name of each taxing unit [in descending   order].          (b)  Not later than January 1 [December 31] of the following   [each] year, the comptroller shall publish on the comptroller's   Internet website the list required by Subsection (a).          SECTION 4.  Section 6.41, Tax Code, is amended by amending   Subsections (b) and (d-9) and adding Subsections (b-1), (b-2), and   (d-10) to read as follows:          (b)  Except as provided by Subsection (b-1) or (b-2), an   appraisal review [The] board consists of three members.          (b-1)  An appraisal [However, the] district board of   directors by resolution of a majority of the board's [its] members   may increase the size of the district's appraisal review board to   the number of members the board of directors considers appropriate.          (b-2)  An appraisal district board of directors for a   district established in a county with a population of one million or   more by resolution of a majority of the board's members shall   increase the size of the district's appraisal review board to the   number of members the board of directors considers appropriate to   manage the duties of the appraisal review board, including the   duties of each special panel established under Section 6.425.          (d-9)  In selecting individuals who are to serve as members   of the appraisal review board, the local administrative district   judge shall select an adequate number of qualified individuals to   permit the chairman of the appraisal review board to fill the   positions on each special panel established under Section 6.425.          (d-10)  Upon selection of the individuals who are to serve as   members of the appraisal review board, the local administrative   district judge shall enter an appropriate order designating such   members and setting each member's respective term of office, as   provided elsewhere in this section.          SECTION 5.  Section 6.414(d), Tax Code, is amended to read as   follows:          (d)  An auxiliary board member may hear taxpayer protests   before the appraisal review board.  An auxiliary board member may   not hear taxpayer protests before a special panel established under   Section 6.425 unless the member is eligible to be appointed to the   special panel.  If one or more auxiliary board members sit on a   panel established under Section 6.425 or 41.45 to conduct a protest   hearing, the number of regular appraisal review board members   required by that section to constitute the panel is reduced by the   number of auxiliary board members sitting.  An auxiliary board   member sitting on a panel is considered a regular board member for   all purposes related to the conduct of the hearing.          SECTION 6.  Subchapter C, Chapter 6, Tax Code, is amended by   adding Section 6.425 to read as follows:          Sec. 6.425.  SPECIAL APPRAISAL REVIEW BOARD PANELS IN   CERTAIN DISTRICTS. (a)  This section applies only to the appraisal   review board for an appraisal district described by Section   6.41(b-2).          (b)  The appraisal review board shall establish special   panels to conduct protest hearings under Chapter 41 relating to   property that:                (1)  has an appraised value of $50 million or more as   determined by the appraisal district; and                (2)  is included in one of the following   classifications:                      (A)  commercial real and personal property;                      (B)  real and personal property of utilities;                      (C)  industrial and manufacturing real and   personal property; and                      (D)  multifamily residential real property.          (c)  Each special panel described by this section consists of   three members of the appraisal review board appointed by the   chairman of the board.          (d)  To be eligible to be appointed to a special panel   described by this section, a member of the appraisal review board   must:                (1)  hold a juris doctor or equivalent degree;                (2)  hold a master of business administration degree;                (3)  be licensed as a certified public accountant under   Chapter 901, Occupations Code;                (4)  be accredited by the American Society of   Appraisers as an accredited senior appraiser;                (5)  possess an MAI professional designation from the   Appraisal Institute;                (6)  possess a Certified Assessment Evaluator (CAE)   professional designation from the International Association of   Assessing Officers;                (7)  have at least 20 years of experience in property   tax appraisal or consulting; or                (8)  be licensed as a real estate broker or sales agent   under Chapter 1101, Occupations Code.          (e)  Notwithstanding Subsection (d), the chairman of the   appraisal review board may appoint to a special panel described by   this section a member of the appraisal review board who does not   meet the qualifications prescribed by that subsection if:                (1)  the number of persons appointed to the board by the   local administrative district judge who meet those qualifications   is not sufficient to fill the positions on each special panel; and                (2)  the board member being appointed to the panel   holds a bachelor's degree in any field.          (f)  In addition to conducting protest hearings relating to   property described by Subsection (b) of this section, a special   panel may conduct protest hearings under Chapter 41 relating to   property not described by Subsection (b) of this section as   assigned by the chairman of the appraisal review board.          SECTION 7.  Effective January 1, 2019, Section 25.19, Tax   Code, is amended by adding Subsections (b-3) and (b-4) to read as   follows:          (b-3)  This subsection applies only to an appraisal district   described by Section 6.41(b-2).  In addition to the information   required by Subsection (b), the chief appraiser shall state in a   notice of appraised value of property described by Section 6.425(b)   that the property owner has the right to have a protest relating to   the property heard by a special panel of the appraisal review board.          (b-4)  Subsection (b)(5) applies only to a notice of   appraised value required to be delivered by the chief appraiser of   an appraisal district established in a county with a population of   less than 120,000. This subsection expires January 1, 2020.          SECTION 8.  Effective January 1, 2020, Sections 25.19(b) and   (i), Tax Code, are amended to read as follows:          (b)  The chief appraiser shall separate real from personal   property and include in the notice for each:                (1)  a list of the taxing units in which the property is   taxable;                (2)  the appraised value of the property in the   preceding year;                (3)  the taxable value of the property in the preceding   year for each taxing unit taxing the property;                (4)  the appraised value of the property for the   current year, the kind and amount of each exemption and partial   exemption, if any, approved for the property for the current year   and for the preceding year, and, if an exemption or partial   exemption that was approved for the preceding year was canceled or   reduced for the current year, the amount of the exemption or partial   exemption canceled or reduced;                (5)  [if the appraised value is greater than it was in   the preceding year, the amount of tax that would be imposed on the   property on the basis of the tax rate for the preceding year;                [(6)]  in italic typeface, the following   statement:  "The Texas Legislature does not set the amount of your   local taxes.  Your property tax burden is decided by your locally   elected officials, and all inquiries concerning your taxes should   be directed to those officials";                (6) [(7)]  a detailed explanation of the time and   procedure for protesting the value;                (7) [(8)]  the date and place the appraisal review   board will begin hearing protests; and                (8) [(9)]  a brief explanation that the governing body   of each taxing unit decides whether or not taxes on the property   will increase and the appraisal district only determines the value   of the property.          (i)  Delivery with a notice required by Subsection (a) or (g)   of a copy of the pamphlet published by the comptroller under Section   5.06 or a copy of the notice published by the chief appraiser under   Section 41.70 is sufficient to comply with the requirement that the   notice include the information specified by Subsection (b)(6)   [(b)(7)] or (g)(3), as applicable.          SECTION 9.  Section 26.012(9), Tax Code, is redesignated as   Section 26.012(18), Tax Code, and amended to read as follows:                (18)  "No-new-revenue [(9) "Effective] maintenance   and operations rate" means a rate expressed in dollars per $100 of   taxable value and calculated according to the following formula:   NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE AND OPERATIONS   RATE = (LAST YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST   YEAR'S JUNIOR COLLEGE LEVY) / (CURRENT TOTAL VALUE -   NEW PROPERTY VALUE)          SECTION 10.  The heading to Section 26.04, Tax Code, is   amended to read as follows:          Sec. 26.04.  SUBMISSION OF ROLL TO GOVERNING BODY;   NO-NEW-REVENUE [EFFECTIVE] AND ROLLBACK TAX RATES.          SECTION 11.  Section 26.04, Tax Code, is amended by amending   Subsections (b), (c), (d), (e), (e-1), (f), (g), (i), and (j) and   adding Subsections (d-1), (d-2), (e-2), (e-3), and (e-4) to read as   follows:          (b)  The assessor shall submit the appraisal roll for the   unit showing the total appraised, assessed, and taxable values of   all property and the total taxable value of new property to the   governing body of the unit by August 1 or as soon thereafter as   practicable. By August 1 or as soon thereafter as practicable, the   taxing unit's collector shall certify [an estimate of] the   anticipated collection rate, as defined by Subsection (h), for the   current year to the governing body. If the collector certified an   anticipated collection rate in the preceding year and the actual   collection rate in that year exceeded the anticipated rate, the   collector shall also certify the amount of debt taxes collected in   excess of the anticipated amount in the preceding year.          (c)  An officer or employee designated by the governing body   shall calculate the no-new-revenue [effective] tax rate and the   rollback tax rate for the unit, where:                (1)  "No-new-revenue [Effective] tax rate" means a rate   expressed in dollars per $100 of taxable value calculated according   to the following formula:          NO-NEW-REVENUE [EFFECTIVE] TAX RATE = (LAST YEAR'S   LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE -   NEW PROPERTY VALUE)          ; and                (2)  "Rollback tax rate" means a rate expressed in   dollars per $100 of taxable value calculated according to the   following formula:          ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE] MAINTENANCE   AND OPERATIONS RATE x 1.08) + CURRENT DEBT RATE          (d)  The no-new-revenue [effective] tax rate for a county is   the sum of the no-new-revenue [effective] tax rates calculated for   each type of tax the county levies and the rollback tax rate for a   county is the sum of the rollback tax rates calculated for each type   of tax the county levies.          (d-1)  The designated officer or employee shall use the tax   rate calculation forms prescribed by the comptroller under Section   5.07 in calculating the no-new-revenue tax rate and the rollback   tax rate.          (d-2)  The designated officer or employee may not submit the   no-new-revenue tax rate and the rollback tax rate to the governing   body of the taxing unit and the unit may not adopt a tax rate until   the designated officer or employee certifies on the tax rate   calculation forms that the designated officer or employee has   accurately calculated the tax rates and has used values that are the   same as the values shown in the unit's certified appraisal roll in   performing the calculations.          (e)  By August 7 or as soon thereafter as practicable, the   designated officer or employee shall submit the rates to the   governing body. The designated officer or employee [He] shall   deliver by mail to each property owner in the unit, [or] publish in   a newspaper, or post prominently on the home page of the unit's   Internet website, if applicable, in the form prescribed by the   comptroller:                (1)  the no-new-revenue [effective] tax rate, the   rollback tax rate, and an explanation of how they were calculated;                (2)  the estimated amount of interest and sinking fund   balances and the estimated amount of maintenance and operation or   general fund balances remaining at the end of the current fiscal   year that are not encumbered with or by corresponding existing debt   obligation;                (3)  a schedule of the unit's debt obligations showing:                      (A)  the amount of principal and interest that   will be paid to service the unit's debts in the next year from   property tax revenue, including payments of lawfully incurred   contractual obligations providing security for the payment of the   principal of and interest on bonds and other evidences of   indebtedness issued on behalf of the unit by another political   subdivision and, if the unit is created under Section 52, Article   III, or Section 59, Article XVI, Texas Constitution, payments on   debts that the unit anticipates to incur in the next calendar year;                      (B)  the amount by which taxes imposed for debt   are to be increased because of the unit's anticipated collection   rate; and                      (C)  the total of the amounts listed in Paragraphs   (A)-(B), less any amount collected in excess of the previous year's   anticipated collections certified as provided in Subsection (b);                (4)  the amount of additional sales and use tax revenue   anticipated in calculations under Section 26.041;                (5)  a statement that the adoption of a tax rate equal   to the no-new-revenue [effective] tax rate would result in an   increase or decrease, as applicable, in the amount of taxes imposed   by the unit as compared to last year's levy, and the amount of the   increase or decrease;                (6)  in the year that a taxing unit calculates an   adjustment under Subsection (i) or (j), a schedule that includes   the following elements:                      (A)  the name of the unit discontinuing the   department, function, or activity;                      (B)  the amount of property tax revenue spent by   the unit listed under Paragraph (A) to operate the discontinued   department, function, or activity in the 12 months preceding the   month in which the calculations required by this chapter are made;   and                      (C)  the name of the unit that operates a distinct   department, function, or activity in all or a majority of the   territory of a taxing unit that has discontinued operating the   distinct department, function, or activity; and                (7)  in the year following the year in which a taxing   unit raised its rollback tax rate as required by Subsection (j), a   schedule that includes the following elements:                      (A)  the amount of property tax revenue spent by   the unit to operate the department, function, or activity for which   the taxing unit raised the rollback tax rate as required by   Subsection (j) for the 12 months preceding the month in which the   calculations required by this chapter are made; and                      (B)  the amount published by the unit in the   preceding tax year under Subdivision (6)(B).          (e-1)  The tax rate certification requirements imposed by   Subsection (d-2) and the notice requirements imposed by Subsections   (e)(1)-(6) do not apply to a school district.          (e-2)  By August 7 or as soon thereafter as practicable, the   chief appraiser of each appraisal district shall deliver by regular   mail or e-mail to each owner of property located in the appraisal   district a notice that the estimated amount of taxes to be imposed   on the owner's property by each taxing unit in which the property is   located may be found in the property tax database maintained by the   appraisal district under Section 26.17. The notice must include:                (1)  the following statement:   "PROPOSED (tax year) PROPERTY TAX BILL INFORMATION          "Information concerning the property taxes that may be   imposed on your property by local taxing units, the dates and   locations of any public hearings on the tax rates of the taxing   units, and the dates and locations of meetings of the governing   bodies of the taxing units to vote on the tax rates, together with   other important property tax information, may be found at the   website listed below:          "(address of the Internet website at which the information   may be found).";                (2)  a statement that the property owner may request   from the county assessor-collector contact information for the   assessor for each taxing unit in which the property is located, who   must provide the information described by this subsection to the   owner on request; and                (3)  the address and telephone number of the county   assessor-collector.          (e-3)  The heading of the statement described by Subsection   (e-2)(1) must be in bold, capital letters in typeset larger than   that used in the other provisions of the notice.          (e-4)  The comptroller may adopt rules regarding the format   and delivery of the notice required by Subsection (e-2).          (f)  If as a result of consolidation of taxing units a taxing   unit includes territory that was in two or more taxing units in the   preceding year, the amount of taxes imposed in each in the preceding   year is combined for purposes of calculating the no-new-revenue   [effective] and rollback tax rates under this section.          (g)  A person who owns taxable property is entitled to an   injunction prohibiting the taxing unit in which the property is   taxable from adopting a tax rate if the assessor or designated   officer or employee of the unit, the chief appraiser of the   applicable appraisal district, or the taxing unit, as applicable,   has not complied with the computation, [or] publication, or posting   requirements of this section or Section 26.17 or 26.18 [and the   failure to comply was not in good faith].          (i)  This subsection applies to a taxing unit that has agreed   by written contract to transfer a distinct department, function, or   activity to another taxing unit and discontinues operating that   distinct department, function, or activity if the operation of that   department, function, or activity in all or a majority of the   territory of the taxing unit is continued by another existing   taxing unit or by a new taxing unit. The rollback tax rate of a   taxing unit to which this subsection applies in the first tax year   in which a budget is adopted that does not allocate revenue to the   discontinued department, function, or activity is calculated as   otherwise provided by this section, except that last year's levy   used to calculate the no-new-revenue [effective] maintenance and   operations rate of the unit is reduced by the amount of maintenance   and operations tax revenue spent by the taxing unit to operate the   department, function, or activity for the 12 months preceding the   month in which the calculations required by this chapter are made   and in which the unit operated the discontinued department,   function, or activity. If the unit did not operate that department,   function, or activity for the full 12 months preceding the month in   which the calculations required by this chapter are made, the unit   shall reduce last year's levy used for calculating the   no-new-revenue [effective] maintenance and operations rate of the   unit by the amount of the revenue spent in the last full fiscal year   in which the unit operated the discontinued department, function,   or activity.          (j)  This subsection applies to a taxing unit that had agreed   by written contract to accept the transfer of a distinct   department, function, or activity from another taxing unit and   operates a distinct department, function, or activity if the   operation of a substantially similar department, function, or   activity in all or a majority of the territory of the taxing unit   has been discontinued by another taxing unit, including a dissolved   taxing unit. The rollback tax rate of a taxing unit to which this   subsection applies in the first tax year after the other taxing unit   discontinued the substantially similar department, function, or   activity in which a budget is adopted that allocates revenue to the   department, function, or activity is calculated as otherwise   provided by this section, except that last year's levy used to   calculate the no-new-revenue [effective] maintenance and   operations rate of the unit is increased by the amount of   maintenance and operations tax revenue spent by the taxing unit   that discontinued operating the substantially similar department,   function, or activity to operate that department, function, or   activity for the 12 months preceding the month in which the   calculations required by this chapter are made and in which the unit   operated the discontinued department, function, or activity. If   the unit did not operate the discontinued department, function, or   activity for the full 12 months preceding the month in which the   calculations required by this chapter are made, the unit may   increase last year's levy used to calculate the no-new-revenue   [effective] maintenance and operations rate by an amount not to   exceed the amount of property tax revenue spent by the   discontinuing unit to operate the discontinued department,   function, or activity in the last full fiscal year in which the   discontinuing unit operated the department, function, or activity.          SECTION 12.  Sections 26.041(a), (b), (c), (e), (g), and   (h), Tax Code, are amended to read as follows:          (a)  In the first year in which an additional sales and use   tax is required to be collected, the no-new-revenue [effective] tax   rate and rollback tax rate for the unit are calculated according to   the following formulas:          NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S   LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW   PROPERTY VALUE)] - SALES TAX GAIN RATE   and          ROLLBACK TAX RATE = (NO-NEW-REVENUE [EFFECTIVE]   MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT   RATE - SALES TAX GAIN RATE   where "sales tax gain rate" means a number expressed in dollars per   $100 of taxable value, calculated by dividing the revenue that will   be generated by the additional sales and use tax in the following   year as calculated under Subsection (d) [of this section] by the   current total value.          (b)  Except as provided by Subsections (a) and (c) [of this   section], in a year in which a taxing unit imposes an additional   sales and use tax, the rollback tax rate for the unit is calculated   according to the following formula, regardless of whether the unit   levied a property tax in the preceding year:          ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND   OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL   VALUE - NEW PROPERTY VALUE)] + (CURRENT DEBT RATE -   SALES TAX REVENUE RATE)   where "last year's maintenance and operations expense" means the   amount spent for maintenance and operations from property tax and   additional sales and use tax revenues in the preceding year, and   "sales tax revenue rate" means a number expressed in dollars per   $100 of taxable value, calculated by dividing the revenue that will   be generated by the additional sales and use tax in the current year   as calculated under Subsection (d) [of this section] by the current   total value.          (c)  In a year in which a taxing unit that has been imposing   an additional sales and use tax ceases to impose an additional sales   and use tax, the no-new-revenue [effective] tax rate and rollback   tax rate for the unit are calculated according to the following   formulas:          NO-NEW-REVENUE [EFFECTIVE] TAX RATE = [(LAST YEAR'S   LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW   PROPERTY VALUE)] + SALES TAX LOSS RATE   and          ROLLBACK TAX RATE = [(LAST YEAR'S MAINTENANCE AND   OPERATIONS EXPENSE x 1.08) / ([TOTAL] CURRENT TOTAL   VALUE - NEW PROPERTY VALUE)] + CURRENT DEBT RATE   where "sales tax loss rate" means a number expressed in dollars per   $100 of taxable value, calculated by dividing the amount of sales   and use tax revenue generated in the last four quarters for which   the information is available by the current total value and "last   year's maintenance and operations expense" means the amount spent   for maintenance and operations from property tax and additional   sales and use tax revenues in the preceding year.          (e)  If a city that imposes an additional sales and use tax   receives payments under the terms of a contract executed before   January 1, 1986, in which the city agrees not to annex certain   property or a certain area and the owners or lessees of the property   or of property in the area agree to pay at least annually to the city   an amount determined by reference to all or a percentage of the   property tax rate of the city and all or a part of the value of the   property subject to the agreement or included in the area subject to   the agreement, the governing body, by order adopted by a majority   vote of the governing body, may direct the designated officer or   employee to add to the no-new-revenue [effective] and rollback tax   rates the amount that, when applied to the total taxable value   submitted to the governing body, would produce an amount of taxes   equal to the difference between the total amount of payments for the   tax year under contracts described by this subsection under the   rollback tax rate calculated under this section and the total   amount of payments for the tax year that would have been obligated   to the city if the city had not adopted an additional sales and use   tax.          (g)  If the rate of the additional sales and use tax is   increased, the designated officer or employee shall make two   projections, in the manner provided by Subsection (d) [of this   section], of the revenue generated by the additional sales and use   tax in the following year. The first projection must take into   account the increase and the second projection must not take into   account the increase. The designated officer or employee shall   then subtract the amount of the result of the second projection from   the amount of the result of the first projection to determine the   revenue generated as a result of the increase in the additional   sales and use tax. In the first year in which an additional sales   and use tax is increased, the no-new-revenue [effective] tax rate   for the unit is the no-new-revenue [effective] tax rate before the   increase minus a number the numerator of which is the revenue   generated as a result of the increase in the additional sales and   use tax, as determined under this subsection, and the denominator   of which is the current total value minus the new property value.          (h)  If the rate of the additional sales and use tax is   decreased, the designated officer or employee shall make two   projections, in the manner provided by Subsection (d) [of this   section], of the revenue generated by the additional sales and use   tax in the following year. The first projection must take into   account the decrease and the second projection must not take into   account the decrease. The designated officer or employee shall   then subtract the amount of the result of the first projection from   the amount of the result of the second projection to determine the   revenue lost as a result of the decrease in the additional sales and   use tax. In the first year in which an additional sales and use tax   is decreased, the no-new-revenue [effective] tax rate for the unit   is the no-new-revenue [effective] tax rate before the decrease plus   a number the numerator of which is the revenue lost as a result of   the decrease in the additional sales and use tax, as determined   under this subsection, and the denominator of which is the current   total value minus the new property value.          SECTION 13.  The heading to Section 26.043, Tax Code, is   amended to read as follows:          Sec. 26.043.  ROLLBACK AND NO-NEW-REVENUE [EFFECTIVE] TAX   RATES [RATE] IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.          SECTION 14.  Sections 26.043(a) and (b), Tax Code, are   amended to read as follows:          (a)  In the tax year in which a city has set an election on   the question of whether to impose a local sales and use tax under   Subchapter H, Chapter 453, Transportation Code, the officer or   employee designated to make the calculations provided by Section   26.04 may not make those calculations until the outcome of the   election is determined. If the election is determined in favor of   the imposition of the tax, the representative shall subtract from   the city's rollback and no-new-revenue [effective] tax rates the   amount that, if applied to the city's current total value, would   impose an amount equal to the amount of property taxes budgeted in   the current tax year to pay for expenses related to mass transit   services.          (b)  In a tax year to which this section applies, a reference   in this chapter to the city's no-new-revenue [effective] or   rollback tax rate refers to that rate as adjusted under this   section.          SECTION 15.  The heading to Section 26.044, Tax Code, is   amended to read as follows:          Sec. 26.044.  NO-NEW-REVENUE [EFFECTIVE] TAX RATE TO PAY FOR   STATE CRIMINAL JUSTICE MANDATE.          SECTION 16.  Sections 26.044(a), (b), and (c), Tax Code, are   amended to read as follows:          (a)  The first time that a county adopts a tax rate after   September 1, 1991, in which the state criminal justice mandate   applies to the county, the no-new-revenue [effective] maintenance   and operation rate for the county is increased by the rate   calculated according to the following formula:          (State Criminal Justice Mandate) / (Current Total   Value - New Property Value)          (b)  In the second and subsequent years that a county adopts   a tax rate, if the amount spent by the county for the state criminal   justice mandate increased over the previous year, the   no-new-revenue [effective] maintenance and operation rate for the   county is increased by the rate calculated according to the   following formula:          (This Year's State Criminal Justice Mandate - Previous   Year's State Criminal Justice Mandate) / (Current   Total Value - New Property Value)          (c)  The county shall include a notice of the increase in the   no-new-revenue [effective] maintenance and operation rate provided   by this section, including a description and amount of the state   criminal justice mandate, in the information published under   Section 26.04(e) and Section 26.06(b) [of this code].          SECTION 17.  Sections 26.0441(a), (b), and (c), Tax Code,   are amended to read as follows:          (a)  In the first tax year in which a taxing unit adopts a tax   rate after January 1, 2000, and in which the enhanced minimum   eligibility standards for indigent health care established under   Section 61.006, Health and Safety Code, apply to the taxing unit,   the no-new-revenue [effective] maintenance and operations rate for   the taxing unit is increased by the rate computed according to the   following formula:          Amount of Increase = Enhanced Indigent Health Care   Expenditures / (Current Total Value - New Property   Value)          (b)  In each subsequent tax year, if the taxing unit's   enhanced indigent health care expenses exceed the amount of those   expenses for the preceding year, the no-new-revenue [effective]   maintenance and operations rate for the taxing unit is increased by   the rate computed according to the following formula:          Amount of Increase = (Current Tax Year's Enhanced   Indigent Health Care Expenditures - Preceding Tax   Year's Indigent Health Care Expenditures) / (Current   Total Value - New Property Value)          (c)  The taxing unit shall include a notice of the increase   in its no-new-revenue [effective] maintenance and operations rate   provided by this section, including a brief description and the   amount of the enhanced indigent health care expenditures, in the   information published under Section 26.04(e) and, if applicable,   Section 26.06(b).          SECTION 18.  Section 26.05, Tax Code, is amended by amending   Subsections (b), (c), (d), (e), and (g) and adding Subsections   (d-1) and (d-2) to read as follows:          (b)  A taxing unit may not impose property taxes in any year   until the governing body has adopted a tax rate for that year, and   the annual tax rate must be set by ordinance, resolution, or order,   depending on the method prescribed by law for adoption of a law by   the governing body. The vote on the ordinance, resolution, or order   setting the tax rate must be separate from the vote adopting the   budget. For a taxing unit other than a school district, the vote on   the ordinance, resolution, or order setting a tax rate that exceeds   the no-new-revenue [effective] tax rate must be a record vote, and   at least 60 percent of the members of the governing body must vote   in favor of the ordinance, resolution, or order. For a school   district, the vote on the ordinance, resolution, or order setting a   tax rate that exceeds the sum of the no-new-revenue [effective]   maintenance and operations tax rate of the district as determined   under Section 26.08(i) and the district's current debt rate must be   a record vote, and at least 60 percent of the members of the   governing body must vote in favor of the ordinance, resolution, or   order. A motion to adopt an ordinance, resolution, or order setting   a tax rate that exceeds the no-new-revenue [effective] tax rate   must be made in the following form: "I move that the property tax   rate be increased by the adoption of a tax rate of (specify tax   rate), which is effectively a (insert percentage by which the   proposed tax rate exceeds the no-new-revenue [effective] tax rate)   percent increase in the tax rate." If the ordinance, resolution, or   order sets a tax rate that, if applied to the total taxable value,   will impose an amount of taxes to fund maintenance and operation   expenditures of the taxing unit that exceeds the amount of taxes   imposed for that purpose in the preceding year, the taxing unit   must:                (1)  include in the ordinance, resolution, or order in   type larger than the type used in any other portion of the document:                      (A)  the following statement:  "THIS TAX RATE WILL   RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S   TAX RATE."; and                      (B)  if the tax rate exceeds the no-new-revenue   [effective] maintenance and operations rate, the following   statement:  "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT   PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE   [EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE   TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY   APPROXIMATELY $(Insert amount)."; and                (2)  include on the home page of any Internet website   operated by the unit:                      (A)  the following statement:  "(Insert name of   unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE   AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and                      (B)  if the tax rate exceeds the no-new-revenue   [effective] maintenance and operations rate, the following   statement:  "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT   PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE   [EFFECTIVE] MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE   TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY   APPROXIMATELY $(Insert amount)."          (c)  If the governing body of a taxing unit does not adopt a   tax rate before the date required by Subsection (a), the tax rate   for the taxing unit for that tax year is the lower of the   no-new-revenue [effective] tax rate calculated for that tax year or   the tax rate adopted by the taxing unit for the preceding tax year.   A tax rate established by this subsection is treated as an adopted   tax rate. Before the fifth day after the establishment of a tax   rate by this subsection, the governing body of the taxing unit must   ratify the applicable tax rate in the manner required by Subsection   (b).          (d)  The governing body of a taxing unit other than a school   district may not adopt a tax rate that exceeds the lower of the   rollback tax rate or the no-new-revenue [effective] tax rate   calculated as provided by this chapter until the governing body has   held two public hearings on the proposed tax rate and has otherwise   complied with Section 26.06 and Section 26.065. The governing body   of a taxing unit shall reduce a tax rate set by law or by vote of the   electorate to the lower of the rollback tax rate or the   no-new-revenue [effective] tax rate and may not adopt a higher rate   unless it first complies with Section 26.06.          (d-1)  The governing body of a taxing unit may not hold a   public hearing on a proposed tax rate or a public meeting to adopt a   tax rate until the 14th day after the date the officer or employee   designated by the governing body of the unit to calculate the   no-new-revenue tax rate and the rollback tax rate for the unit   complies with Section 26.17.          (d-2)  Notwithstanding Subsection (a), the governing body of   a taxing unit other than a school district may not adopt a tax rate   until:                (1)  the chief appraiser of each appraisal district in   which the taxing unit participates has:                      (A)  delivered the notice required by Section   26.04(e-2); and                      (B)  incorporated the tax rate calculation forms   submitted to the appraisal district under Section 26.17(d)(2) by   the designated officer or employee of the taxing unit into the   property tax database maintained by the chief appraiser and made   them available to the public;                (2)  the designated officer or employee of the taxing   unit has entered in the property tax database maintained by the   chief appraiser the information described by Section 26.17(b) for   the current tax year; and                (3)  the taxing unit has posted the information   described by Section 26.18 on the Internet website used by the   taxing unit for that purpose.          (e)  A person who owns taxable property is entitled to an   injunction restraining the collection of taxes by a taxing unit in   which the property is taxable if the taxing unit has not complied   with the requirements of this section or Section 26.04 [and the   failure to comply was not in good faith]. An action to enjoin the   collection of taxes must be filed not later than the 15th day after   the date the taxing unit adopts a tax rate. A property owner is not   required to pay the taxes imposed by a taxing unit on the owner's   property while an action filed by the property owner to enjoin the   collection of taxes imposed by the taxing unit on the owner's   property is pending. If the property owner pays the taxes and   subsequently prevails in the action, the property owner is entitled   to a refund of the taxes paid, together with reasonable attorney's   fees and court costs.  The property owner is not required to apply   to the collector for the taxing unit to receive the refund [prior to   the date a taxing unit delivers substantially all of its tax bills].          (g)  Notwithstanding Subsection (a), the governing body of a   school district that elects to adopt a tax rate before the adoption   of a budget for the fiscal year that begins in the current tax year   may adopt a tax rate for the current tax year before receipt of the   certified appraisal roll for the school district if the chief   appraiser of the appraisal district in which the school district   participates has certified to the assessor for the school district   an estimate of the taxable value of property in the school district   as provided by Section 26.01(e).  If a school district adopts a tax   rate under this subsection, the no-new-revenue [effective] tax rate   and the rollback tax rate of the district shall be calculated based   on the certified estimate of taxable value.          SECTION 19.  Sections 26.052(c) and (e), Tax Code, are   amended to read as follows:          (c)  A taxing unit to which this section applies may provide   public notice of its proposed tax rate in one [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]                (2)  publishing notice of the proposed tax rate in the   legal notices section of a newspaper having general circulation in   the taxing unit; or                (3)  posting notice of the proposed tax rate   prominently on the home page of the Internet website maintained by   the taxing unit, if applicable.          (e)  Public notice provided under Subsection (c) must   specify:                (1)  the tax rate that the governing body proposes to   adopt;                (2)  the date, time, and location of the meeting of the   governing body of the taxing unit at which the governing body will   consider adopting the proposed tax rate; and                (3)  if the proposed tax rate for the taxing unit   exceeds the unit's no-new-revenue [effective] tax rate calculated   as provided by Section 26.04, a statement substantially identical   to the following: "The proposed tax rate would increase total taxes   in (name of taxing unit) by (percentage by which the proposed tax   rate exceeds the no-new-revenue [effective] tax rate)."          SECTION 20.  Sections 26.06(b), (c), (d), and (e), Tax Code,   are amended to read as follows:          (b)  The notice of a public hearing may not be smaller than   one-quarter page of a standard-size or a tabloid-size newspaper,   and the headline on the notice must be in 24-point or larger type.   The notice must contain a statement in the following form:   "NOTICE OF PUBLIC HEARING ON TAX INCREASE          "The (name of the taxing unit) will hold two public hearings   on a proposal to increase total tax revenues from properties on the   tax roll in the preceding tax year by (percentage by which proposed   tax rate exceeds lower of rollback tax rate or no-new-revenue   [effective] tax rate calculated under this chapter) percent. Your   individual taxes may increase at a greater or lesser rate, or even   decrease, depending on the tax rate that is adopted and on the   change in the taxable value of your property in relation to the   change in taxable value of all other property [and the tax rate that   is adopted]. The change in the taxable value of your property in   relation to the change in the taxable value of all other property   determines the distribution of the tax burden among all property   owners.          "The first public hearing will be held on (date and time) at   (meeting place).          "The second public hearing will be held on (date and time) at   (meeting place).          "(Names of all members of the governing body, showing how   each voted on the proposal to consider the tax increase or, if one   or more were absent, indicating the absences.)          "The average taxable value of a residence homestead in (name   of taxing unit) last year was $____ (average taxable value of a   residence homestead in the taxing unit for the preceding tax year,   disregarding residence homestead exemptions available only to   disabled persons or persons 65 years of age or older). Based on   last year's tax rate of $____ (preceding year's adopted tax rate)   per $100 of taxable value, the amount of taxes imposed last year on   the average home was $____ (tax on average taxable value of a   residence homestead in the taxing unit for the preceding tax year,   disregarding residence homestead exemptions available only to   disabled persons or persons 65 years of age or older).          "The average taxable value of a residence homestead in (name   of taxing unit) this year is $____ (average taxable value of a   residence homestead in the taxing unit for the current tax year,   disregarding residence homestead exemptions available only to   disabled persons or persons 65 years of age or older). If the   governing body adopts the no-new-revenue [effective] tax rate for   this year of $____ (no-new-revenue [effective] tax rate) per $100   of taxable value, the amount of taxes imposed this year on the   average home would be $____ (tax on average taxable value of a   residence homestead in the taxing unit for the current tax year,   disregarding residence homestead exemptions available only to   disabled persons or persons 65 years of age or older).          "If the governing body adopts the proposed tax rate of $____   (proposed tax rate) per $100 of taxable value, the amount of taxes   imposed this year on the average home would be $____ (tax on the   average taxable value of a residence in the taxing unit for the   current year disregarding residence homestead exemptions available   only to disabled persons or persons 65 years of age or older).          "Members of the public are encouraged to attend the hearings   and express their views."          (c)  The notice of a public hearing under this section may be   delivered by mail to each property owner in the unit, [or may be]   published in a newspaper, or posted prominently on the home page of   the Internet website operated by the unit, if applicable. If the   notice is published in a newspaper, it may not be in the part of the   paper in which legal notices and classified advertisements appear.   If the taxing unit posts the notice on [operates] an Internet   website operated by the unit, the notice must be posted on the   website from the date the notice is first posted [published] until   the second public hearing is concluded.          (d)  At the public hearings the governing body shall announce   the date, time, and place of the meeting at which it will vote on the   proposed tax rate. After each hearing the governing body shall give   notice of the meeting at which it will vote on the proposed tax rate   and the notice shall be in the same form as prescribed by   Subsections (b) and (c), except that it must state the following:   "NOTICE OF TAX REVENUE INCREASE          "The (name of the taxing unit) conducted public hearings on   (date of first hearing) and (date of second hearing) on a proposal   to increase the total tax revenues of the (name of the taxing unit)   from properties on the tax roll in the preceding year by (percentage   by which proposed tax rate exceeds lower of rollback tax rate or   no-new-revenue [effective] tax rate calculated under this chapter)   percent.          "The total tax revenue proposed to be raised last year at last   year's tax rate of (insert tax rate for the preceding year) for each   $100 of taxable value was (insert total amount of taxes imposed in   the preceding year).          "The total tax revenue proposed to be raised this year at the   proposed tax rate of (insert proposed tax rate) for each $100 of   taxable value, excluding tax revenue to be raised from new property   added to the tax roll this year, is (insert amount computed by   multiplying proposed tax rate by the difference between current   total value and new property value).          "The total tax revenue proposed to be raised this year at the   proposed tax rate of (insert proposed tax rate) for each $100 of   taxable value, including tax revenue to be raised from new property   added to the tax roll this year, is (insert amount computed by   multiplying proposed tax rate by current total value).          "The (governing body of the taxing unit) is scheduled to vote   on the tax rate that will result in that tax increase at a public   meeting to be held on (date of meeting) at (location of meeting,   including mailing address) at (time of meeting).          "The (governing body of the taxing unit) proposes to use the   increase in total tax revenue for the purpose of (description of   purpose of increase)."          (e)  The meeting to vote on the tax increase may not be   earlier than the third day or later than the 14th day after the date   of the second public hearing. The meeting must be held inside the   boundaries of the taxing unit in a publicly owned building or, if a   suitable publicly owned building is not available, in a suitable   building to which the public normally has access. If the governing   body does not adopt a tax rate that exceeds the lower of the   rollback tax rate or the no-new-revenue [effective] tax rate by the   14th day, it must give a new notice under Subsection (d) before it   may adopt a rate that exceeds the lower of the rollback tax rate or   the no-new-revenue [effective] tax rate.          SECTION 21.  Section 26.065(b), Tax Code, is amended to read   as follows:          (b)  If the taxing unit owns, operates, or controls an   Internet website, the unit shall post notice of the public hearing   prominently on the home page of the website continuously for at   least seven days immediately before the public hearing on the   proposed tax rate increase and at least seven days immediately   before the date of the vote proposing the increase in the tax rate.          SECTION 22.  Sections 26.08(g), (n), and (p), Tax Code, are   amended to read as follows:          (g)  In a school district that received distributions from an   equalization tax imposed under former Chapter 18, Education Code,   the no-new-revenue [effective] rate of that tax as of the date of   the county unit system's abolition is added to the district's   rollback tax rate.          (n)  For purposes of this section, the rollback tax rate of a   school district whose maintenance and operations tax rate for the   2005 tax year was $1.50 or less per $100 of taxable value is:                (1)  for the 2006 tax year, the sum of the rate that is   equal to 88.67 percent of the maintenance and operations tax rate   adopted by the district for the 2005 tax year, the rate of $0.04 per   $100 of taxable value, and the district's current debt rate; and                (2)  for the 2007 and subsequent tax years, the lesser   of the following:                      (A)  the sum of the following:                            (i)  the rate per $100 of taxable value that   is equal to the product of the state compression percentage, as   determined under Section 42.2516, Education Code, for the current   year and $1.50;                            (ii)  the rate of $0.04 per $100 of taxable   value;                            (iii)  the rate that is equal to the sum of   the differences for the 2006 and each subsequent tax year between   the adopted tax rate of the district for that year if the rate was   approved at an election under this section and the rollback tax rate   of the district for that year; and                            (iv)  the district's current debt rate; or                      (B)  the sum of the following:                            (i)  the no-new-revenue [effective]   maintenance and operations tax rate of the district as computed   under Subsection (i) [or (k), as applicable];                            (ii)  the rate per $100 of taxable value that   is equal to the product of the state compression percentage, as   determined under Section 42.2516, Education Code, for the current   year and $0.06; and                            (iii)  the district's current debt rate.          (p)  Notwithstanding Subsections (i), (n), and (o), if for   the preceding tax year a school district adopted a maintenance and   operations tax rate that was less than the district's   no-new-revenue [effective] maintenance and operations tax rate for   that preceding tax year, the rollback tax rate of the district for   the current tax year is calculated as if the district adopted a   maintenance and operations tax rate for the preceding tax year that   was equal to the district's no-new-revenue [effective] maintenance   and operations tax rate for that preceding tax year.          SECTION 23.  Section 26.08(i), Tax Code, as effective   September 1, 2017, is amended to read as follows:          (i)  For purposes of this section, the no-new-revenue   [effective] maintenance and operations tax rate of a school   district is the tax rate that, applied to the current total value   for the district, would impose taxes in an amount that, when added   to state funds that would be distributed to the district under   Chapter 42, Education Code, for the school year beginning in the   current tax year using that tax rate, would provide the same amount   of state funds distributed under Chapter 42, Education Code, and   maintenance and operations taxes of the district per student in   weighted average daily attendance for that school year that would   have been available to the district in the preceding year if the   funding elements for Chapters 41 and 42, Education Code, for the   current year had been in effect for the preceding year.          SECTION 24.  Section 26.16, Tax Code, is amended by amending   Subsections (a) and (d) and adding Subsection (a-1) to read as   follows:          (a)  The county assessor-collector for each county that   maintains an Internet website shall post on the website of the   county the following information for the most recent five tax years   beginning with the 2012 tax year for each taxing unit all or part of   the territory of which is located in the county:                (1)  the adopted tax rate;                (2)  the maintenance and operations rate;                (3)  the debt rate;                (4)  the no-new-revenue [effective] tax rate;                (5)  the no-new-revenue [effective] maintenance and   operations rate; and                (6)  the rollback tax rate.          (a-1)  For purposes of Subsection (a), a reference to the   no-new-revenue tax rate or the no-new-revenue maintenance and   operations rate includes the equivalent effective tax rate or   effective maintenance and operations rate for a preceding year.   This subsection expires January 1, 2024.          (d)  The county assessor-collector shall post immediately   below the table prescribed by Subsection (c) the following   statement:          "The county is providing this table of property tax rate   information as a service to the residents of the county. Each   individual taxing unit is responsible for calculating the property   tax rates listed in this table pertaining to that taxing unit and   providing that information to the county.          "The adopted tax rate is the tax rate adopted by the governing   body of a taxing unit.          "The maintenance and operations rate is the component of the   adopted tax rate of a taxing unit that will impose the amount of   taxes needed to fund maintenance and operation expenditures of the   unit for the following year.          "The debt rate is the component of the adopted tax rate of a   taxing unit that will impose the amount of taxes needed to fund the   unit's debt service for the following year.          "The no-new-revenue [effective] tax rate is the tax rate that   would generate the same amount of revenue in the current tax year as   was generated by a taxing unit's adopted tax rate in the preceding   tax year from property that is taxable in both the current tax year   and the preceding tax year.          "The no-new-revenue [effective] maintenance and operations   rate is the tax rate that would generate the same amount of revenue   for maintenance and operations in the current tax year as was   generated by a taxing unit's maintenance and operations rate in the   preceding tax year from property that is taxable in both the current   tax year and the preceding tax year.          "The rollback tax rate is the highest tax rate a taxing unit   may adopt before requiring voter approval at an election. In the   case of a taxing unit other than a school district, the voters by   petition may require that a rollback election be held if the unit   adopts a tax rate in excess of the unit's rollback tax rate. In the   case of a school district, an election will automatically be held if   the district wishes to adopt a tax rate in excess of the district's   rollback tax rate."          SECTION 25.  Chapter 26, Tax Code, is amended by adding   Sections 26.17 and 26.18 to read as follows:          Sec. 26.17.  DATABASE OF PROPERTY-TAX-RELATED INFORMATION.   (a) The chief appraiser of each appraisal district shall create and   maintain a property tax database that:                (1)  is identified by the name of the county in which   the appraisal district is established instead of the name of the   appraisal district;                (2)  contains information that is provided by   designated officers or employees of the taxing units that are   located in the appraisal district in the manner required by rules   adopted by the comptroller;                (3)  is continuously updated as preliminary and revised   data become available to and are provided by the designated   officers or employees of taxing units;                (4)  is accessible to the public; and                (5)  is searchable by property address and owner.          (b)  The database must include, with respect to each property   listed on the appraisal roll for the appraisal district:                (1)  the property's identification number;                (2)  the property's market value;                (3)  the property's taxable value;                (4)  the name of each taxing unit in which the property   is located;                (5)  for each taxing unit other than a school district   in which the property is located:                      (A)  the no-new-revenue tax rate; and                      (B)  the rollback tax rate;                (6)  for each school district in which the property is   located:                      (A)  the rate to maintain the same amount of state   and local revenue per weighted student that the district received   in the school year beginning in the preceding tax year; and                      (B)  the rollback tax rate;                (7)  the tax rate proposed by the governing body of each   taxing unit in which the property is located;                (8)  for each taxing unit other than a school district   in which the property is located, the taxes that would be imposed on   the property if the unit adopted a tax rate equal to:                      (A)  the no-new-revenue tax rate; and                      (B)  the proposed tax rate;                (9)  for each school district in which the property is   located, the taxes that would be imposed on the property if the   district adopted a tax rate equal to:                      (A)  the rate to maintain the same amount of state   and local revenue per weighted student that the district received   in the school year beginning in the preceding tax year; and                      (B)  the proposed tax rate;                (10)  for each taxing unit other than a school district   in which the property is located, the difference between the amount   calculated under Subdivision (8)(A) and the amount calculated under   Subdivision (8)(B);                (11)  for each school district in which the property is   located, the difference between the amount calculated under   Subdivision (9)(A) and the amount calculated under Subdivision   (9)(B);                (12)  the date and location of each public hearing, if   applicable, on the proposed tax rate to be held by the governing   body of each taxing unit in which the property is located; and                (13)  the date and location of the public meeting at   which the tax rate will be adopted to be held by the governing body   of each taxing unit in which the property is located.          (c)  The database must provide a link to the Internet website   used by each taxing unit in which the property is located to post   the information described by Section 26.18.          (d)  The officer or employee designated by the governing body   of each taxing unit to calculate the no-new-revenue tax rate and the   rollback tax rate for the unit must electronically:                (1)  enter in the database the information described by   Subsection (b) as the information becomes available; and                (2)  submit to the appraisal district the tax rate   calculation forms prepared under Section 26.04(d-1) at the same   time the designated officer or employee submits the tax rates to the   governing body of the unit under Section 26.04(e).          (e)  The chief appraiser shall deliver by e-mail to the   designated officer or employee confirmation of receipt of the tax   rate calculation forms submitted under Subsection (d)(2). The   chief appraiser shall incorporate the forms into the database and   make them available to the public not later than the third day after   the date the chief appraiser receives them.          Sec. 26.18.  POSTING OF TAX RATE AND BUDGET INFORMATION BY   TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet   website or have access to a generally accessible Internet website   that may be used for the purposes of this section. Each taxing unit   shall post or cause to be posted on the Internet website the   following information in a format prescribed by the comptroller:                (1)  the name of each member of the governing body of   the taxing unit;                (2)  the mailing address, e-mail address, and telephone   number of the taxing unit;                (3)  the official contact information for each member   of the governing body of the taxing unit, if that information is   different from the information described by Subdivision (2);                (4)  the taxing unit's budget for the preceding two   years;                (5)  the taxing unit's proposed or adopted budget for   the current year;                (6)  the change in the amount of the taxing unit's   budget from the preceding year to the current year, by dollar amount   and percentage;                (7)  in the case of a taxing unit other than a school   district, the amount of property tax revenue budgeted for   maintenance and operations for:                      (A)  the preceding two years; and                      (B)  the current year;                (8)  in the case of a taxing unit other than a school   district, the amount of property tax revenue budgeted for debt   service for:                      (A)  the preceding two years; and                      (B)  the current year;                (9)  the tax rate for maintenance and operations   adopted by the taxing unit for the preceding two years;                (10)  in the case of a taxing unit other than a school   district, the tax rate for debt service adopted by the unit for the   preceding two years;                (11)  in the case of a school district, the interest and   sinking fund tax rate adopted by the district for the preceding two   years;                (12)  the tax rate for maintenance and operations   proposed by the taxing unit for the current year;                (13)  in the case of a taxing unit other than a school   district, the tax rate for debt service proposed by the unit for the   current year;                (14)  in the case of a school district, the interest and   sinking fund tax rate proposed by the district for the current year;   and                (15)  the most recent financial audit of the taxing   unit.          SECTION 26.  Section 41.03(a), Tax Code, is amended to read   as follows:          (a)  A taxing unit is entitled to challenge before the   appraisal review board:                (1)  [the level of appraisals of any category of   property in the district or in any territory in the district, but   not the appraised value of a single taxpayer's property;                [(2)]  an exclusion of property from the appraisal   records;                (2) [(3)]  a grant in whole or in part of a partial   exemption;                (3) [(4)]  a determination that land qualifies for   appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or                (4) [(5)]  failure to identify the taxing unit as one   in which a particular property is taxable.          SECTION 27.  Section 41.44(d), Tax Code, is amended to read   as follows:          (d)  A notice of protest is sufficient if it identifies the   protesting property owner, including a person claiming an ownership   interest in the property even if that person is not listed on the   appraisal records as an owner of the property, identifies the   property that is the subject of the protest, and indicates apparent   dissatisfaction with some determination of the appraisal office.   The notice need not be on an official form, but the comptroller   shall prescribe a form that provides for more detail about the   nature of the protest. The form must permit a property owner to   include each property in the appraisal district that is the subject   of a protest.  The form must permit a property owner to request that   the protest be heard by a special panel established under Section   6.425 if the protest will be determined by an appraisal review board   to which that section applies and the property is described by   Section 6.425(b).  The comptroller, each appraisal office, and each   appraisal review board shall make the forms readily available and   deliver one to a property owner on request.          SECTION 28.  Section 41.45, Tax Code, is amended by amending   Subsection (d) and adding Subsections (d-1), (d-2), and (d-3) to   read as follows:          (d)  This subsection does not apply to a special panel   established under Section 6.425. An appraisal review board   consisting of more than three members may sit in panels of not fewer   than three members to conduct protest hearings.  [However, the   determination of a protest heard by a panel must be made by the   board.] If the recommendation of a panel is not accepted by the   board, the board may refer the matter for rehearing to a panel   composed of members who did not hear the original protest [hearing]   or, if there are not at least three members who did not hear the   original protest, the board may determine the protest.  [Before   determining a protest or conducting a rehearing before a new panel   or the board, the board shall deliver notice of the hearing or   meeting to determine the protest in accordance with the provisions   of this subchapter.]          (d-1)  An appraisal review board to which Section 6.425   applies shall sit in special panels established under that section   to conduct protest hearings. A special panel may conduct a protest   hearing relating to property only if the property is described by   Section 6.425(b) and the property owner has requested that a   special panel conduct the hearing or if the protest is assigned to   the special panel under Section 6.425(f). If the recommendation of   a special panel is not accepted by the board, the board may refer   the matter for rehearing to another special panel composed of   members who did not hear the original protest or, if there are not   at least three other special panel members who did not hear the   original protest, the board may determine the protest.          (d-2)  The determination of a protest heard by a panel under   Subsection (d) or (d-1) must be made by the board.          (d-3)  The board must deliver notice of a hearing or meeting   to determine a protest heard by a panel, or to rehear a protest,   under Subsection (d) or (d-1) in accordance with the provisions of   this subchapter.          SECTION 29.  Section 41.66, Tax Code, is amended by amending   Subsection (k) and adding Subsection (k-1) to read as follows:          (k)  This subsection does not apply to a special panel   established under Section 6.425. If an appraisal review board sits   in panels to conduct protest hearings, protests shall be randomly   assigned to panels, except that the board may consider the type of   property subject to the protest or the ground of the protest for the   purpose of using the expertise of a particular panel in hearing   protests regarding particular types of property or based on   particular grounds. If a protest is scheduled to be heard by a   particular panel, the protest may not be reassigned to another   panel without the consent of the property owner or designated   agent. If the appraisal review board has cause to reassign a   protest to another panel, a property owner or designated agent may   agree to reassignment of the protest or may request that the hearing   on the protest be postponed. The board shall postpone the hearing   on that request. A change of members of a panel because of a   conflict of interest, illness, or inability to continue   participating in hearings for the remainder of the day does not   constitute reassignment of a protest to another panel.          (k-1)  On the request of a property owner, an appraisal   review board to which Section 6.425 applies shall assign a protest   relating to property described by Section 6.425(b) to a special   panel. In addition, the chairman of the appraisal review board may   assign a protest relating to property not described by Section   6.425(b) to a special panel as authorized by Section 6.425(f).   Protests assigned to special panels shall be randomly assigned to   those panels. If a protest is scheduled to be heard by a particular   special panel, the protest may not be reassigned to another special   panel without the consent of the property owner or designated   agent. If the board has cause to reassign a protest to another   special panel, a property owner or designated agent may agree to   reassignment of the protest or may request that the hearing on the   protest be postponed. The board shall postpone the hearing on that   request. A change of members of a special panel because of a   conflict of interest, illness, or inability to continue   participating in hearings for the remainder of the day does not   constitute reassignment of a protest to another special panel.          SECTION 30.  Section 45.105(e), Education Code, is amended   to read as follows:          (e)  The governing body of an independent school district   that governs a junior college district under Subchapter B, Chapter   130, in a county with a population of more than two million may   dedicate a specific percentage of the local tax levy to the use of   the junior college district for facilities and equipment or for the   maintenance and operating expenses of the junior college district.   To be effective, the dedication must be made by the governing body   on or before the date on which the governing body adopts its tax   rate for a year. The amount of local tax funds derived from the   percentage of the local tax levy dedicated to a junior college   district from a tax levy may not exceed the amount that would be   levied by five percent of the no-new-revenue [effective] tax rate   for the tax year calculated as provided by Section 26.04, Tax Code,   on all property taxable by the school district. All real property   purchased with these funds is the property of the school district,   but is subject to the exclusive control of the governing body of the   junior college district for as long as the junior college district   uses the property for educational purposes.          SECTION 31.  Section 102.007(d), Local Government Code, is   amended to read as follows:          (d)  An adopted budget must contain a cover page that   includes:                (1)  one of the following statements in 18-point or   larger type that accurately describes the adopted budget:                      (A)  "This budget will raise more revenue from   property taxes than last year's budget by an amount of (insert total   dollar amount of increase), which is a (insert percentage increase)   percent increase from last year's budget.  The property tax revenue   to be raised from new property added to the tax roll this year is   (insert amount computed by multiplying the proposed tax rate by the   value of new property added to the roll).";                      (B)  "This budget will raise less revenue from   property taxes than last year's budget by an amount of (insert total   dollar amount of decrease), which is a (insert percentage decrease)   percent decrease from last year's budget.  The property tax revenue   to be raised from new property added to the tax roll this year is   (insert amount computed by multiplying the proposed tax rate by the   value of new property added to the roll)."; or                      (C)  "This budget will raise the same amount of   revenue from property taxes as last year's budget.  The property   tax revenue to be raised from new property added to the tax roll   this year is (insert amount computed by multiplying the proposed   tax rate by the value of new property added to the roll).";                (2)  the record vote of each member of the governing   body by name voting on the adoption of the budget;                (3)  the municipal property tax rates for the preceding   fiscal year, and each municipal property tax rate that has been   adopted or calculated for the current fiscal year, including:                      (A)  the property tax rate;                      (B)  the no-new-revenue [effective] tax rate;                      (C)  the no-new-revenue [effective] maintenance   and operations tax rate;                      (D)  the rollback tax rate; and                      (E)  the debt rate; and                (4)  the total amount of municipal debt obligations.          SECTION 32.  Section 111.008(d), Local Government Code, is   amended to read as follows:          (d)  An adopted budget must contain a cover page that   includes:                (1)  one of the following statements in 18-point or   larger type that accurately describes the adopted budget:                      (A)  "This budget will raise more revenue from   property taxes than last year's budget by an amount of (insert total   dollar amount of increase), which is a (insert percentage increase)   percent increase from last year's budget.  The property tax revenue   to be raised from new property added to the tax roll this year is   (insert amount computed by multiplying the proposed tax rate by the   value of new property added to the roll).";                      (B)  "This budget will raise less revenue from   property taxes than last year's budget by an amount of (insert total   dollar amount of decrease), which is a (insert percentage decrease)   percent decrease from last year's budget.  The property tax revenue   to be raised from new property added to the tax roll this year is   (insert amount computed by multiplying the proposed tax rate by the   value of new property added to the roll)."; or                      (C)  "This budget will raise the same amount of   revenue from property taxes as last year's budget.  The property   tax revenue to be raised from new property added to the tax roll   this year is (insert amount computed by multiplying the proposed   tax rate by the value of new property added to the roll).";                (2)  the record vote of each member of the   commissioners court by name voting on the adoption of the budget;                (3)  the county property tax rates for the preceding   fiscal year, and each county property tax rate that has been adopted   or calculated for the current fiscal year, including:                      (A)  the property tax rate;                      (B)  the no-new-revenue [effective] tax rate;                      (C)  the no-new-revenue [effective] maintenance   and operations tax rate;                      (D)  the rollback tax rate; and                      (E)  the debt rate; and                (4)  the total amount of county debt obligations.          SECTION 33.  Section 111.039(d), Local Government Code, is   amended to read as follows:          (d)  An adopted budget must contain a cover page that   includes:                (1)  one of the following statements in 18-point or   larger type that accurately describes the adopted budget:                      (A)  "This budget will raise more revenue from   property taxes than last year's budget by an amount of (insert total   dollar amount of increase), which is a (insert percentage increase)   percent increase from last year's budget.  The property tax revenue   to be raised from new property added to the tax roll this year is   (insert amount computed by multiplying the proposed tax rate by the   value of new property added to the roll).";                      (B)  "This budget will raise less revenue from   property taxes than last year's budget by an amount of (insert total   dollar amount of decrease), which is a (insert percentage decrease)   percent decrease from last year's budget.  The property tax revenue   to be raised from new property added to the tax roll this year is   (insert amount computed by multiplying the proposed tax rate by the   value of new property added to the roll)."; or                      (C)  "This budget will raise the same amount of   revenue from property taxes as last year's budget.  The property   tax revenue to be raised from new property added to the tax roll   this year is (insert amount computed by multiplying the proposed   tax rate by the value of new property added to the roll).";                (2)  the record vote of each member of the   commissioners court by name voting on the adoption of the budget;                (3)  the county property tax rates for the preceding   fiscal year, and each county property tax rate that has been adopted   or calculated for the current fiscal year, including:                      (A)  the property tax rate;                      (B)  the no-new-revenue [effective] tax rate;                      (C)  the no-new-revenue [effective] maintenance   and operations tax rate;                      (D)  the rollback tax rate; and                      (E)  the debt rate; and                (4)  the total amount of county debt obligations.          SECTION 34.  Section 111.068(c), Local Government Code, is   amended to read as follows:          (c)  An adopted budget must contain a cover page that   includes:                (1)  one of the following statements in 18-point or   larger type that accurately describes the adopted budget:                      (A)  "This budget will raise more revenue from   property taxes than last year's budget by an amount of (insert total   dollar amount of increase), which is a (insert percentage increase)   percent increase from last year's budget.  The property tax revenue   to be raised from new property added to the tax roll this year is   (insert amount computed by multiplying the proposed tax rate by the   value of new property added to the roll).";                      (B)  "This budget will raise less revenue from   property taxes than last year's budget by an amount of (insert total   dollar amount of decrease), which is a (insert percentage decrease)   percent decrease from last year's budget.  The property tax revenue   to be raised from new property added to the tax roll this year is   (insert amount computed by multiplying the proposed tax rate by the   value of new property added to the roll)."; or                      (C)  "This budget will raise the same amount of   revenue from property taxes as last year's budget.  The property   tax revenue to be raised from new property added to the tax roll   this year is (insert amount computed by multiplying the proposed   tax rate by the value of new property added to the roll).";                (2)  the record vote of each member of the   commissioners court by name voting on the adoption of the budget;                (3)  the county property tax rates for the preceding   fiscal year, and each county property tax rate that has been adopted   or calculated for the current fiscal year, including:                      (A)  the property tax rate;                      (B)  the no-new-revenue [effective] tax rate;                      (C)  the no-new-revenue [effective] maintenance   and operations tax rate;                      (D)  the rollback tax rate; and                      (E)  the debt rate; and                (4)  the total amount of county debt obligations.          SECTION 35.  Sections 140.010(a), (d), (e), and (f), Local   Government Code, are amended to read as follows:          (a)  In this section, "no-new-revenue [effective] tax rate"   and "rollback tax rate" mean the no-new-revenue [effective] tax   rate and rollback tax rate of a county or municipality, as   applicable, as calculated under Chapter 26, Tax Code.          (d)  A county or municipality that proposes a property tax   rate that does not exceed the lower of the no-new-revenue   [effective] tax rate or the rollback tax rate shall provide the   following notice:   "NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX   RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)   "A tax rate of $______ per $100 valuation has been proposed by the   governing body of (insert name of county or municipality).          PROPOSED TAX RATE          $______ per $100          PRECEDING YEAR'S TAX RATE  $______ per $100          NO-NEW-REVENUE [EFFECTIVE] TAX RATE        $______ per $100   "The no-new-revenue [effective] tax rate is the total tax rate   needed to raise the same amount of property tax revenue for (insert   name of county or municipality) from the same properties in both the   (insert preceding tax year) tax year and the (insert current tax   year) tax year.   "YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS   FOLLOWS:   property tax amount = (rate) x (taxable value of your property) /   100   "For assistance or detailed information about tax calculations,   please contact:          (insert name of county or municipal tax assessor-collector)          (insert name of county or municipality) tax   assessor-collector          (insert address)          (insert telephone number)          (insert e-mail address)          (insert Internet website address, if applicable)"          (e)  A county or municipality that proposes a property tax   rate that exceeds the lower of the no-new-revenue [effective] tax   rate or the rollback tax rate shall provide the following notice:   "NOTICE OF (INSERT CURRENT TAX YEAR) TAX YEAR PROPOSED PROPERTY TAX   RATE FOR (INSERT NAME OF COUNTY OR MUNICIPALITY)   "A tax rate of $_____ per $100 valuation has been proposed for   adoption by the governing body of (insert name of county or   municipality).  This rate exceeds the lower of the no-new-revenue   [effective] or rollback tax rate, and state law requires that two   public hearings be held by the governing body before adopting the   proposed tax rate.  The governing body of (insert name of county or   municipality) proposes to use revenue attributable to the tax rate   increase for the purpose of (description of purpose of increase).          PROPOSED TAX RATE$______ per $100                 PRECEDING YEAR'S TAX RATE$______ per $100                 NO-NEW-REVENUE [EFFECTIVE] TAX RATE$______ per $100                 ROLLBACK TAX RATE$______ per $100          "The no-new-revenue [effective] tax rate is the total tax rate   needed to raise the same amount of property tax revenue for (insert   name of county or municipality) from the same properties in both the   (insert preceding tax year) tax year and the (insert current tax   year) tax year.   "The rollback tax rate is the highest tax rate that (insert name of   county or municipality) may adopt before the voters are entitled to   petition for an election to limit the rate that may be approved to   the rollback tax rate.   "YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS   FOLLOWS:   property tax amount = (rate) x (taxable value of your property) /   100   "For assistance or detailed information about tax calculations,   please contact:          (insert name of county or municipal tax assessor-collector)          (insert name of county or municipality) tax   assessor-collector          (insert address)          (insert telephone number)          (insert e-mail address)          (insert Internet website address, if applicable)   "You are urged to attend and express your views at the following   public hearings on the proposed tax rate:          First Hearing:  (insert date and time) at (insert location of   meeting).          Second Hearing:  (insert date and time) at (insert location   of meeting)."          (f)  A county or municipality shall[:                [(1)]  provide the notice required by Subsection (d) or   (e), as applicable, not later than the later of September 1 or the   30th day after the first date that the taxing unit has received each   applicable certified appraisal roll by:                (1) [(A)]  publishing the notice in a newspaper having   general circulation in:                      (A) [(i)]  the county, in the case of notice   published by a county; or                      (B) [(ii)]  the county in which the municipality   is located or primarily located, in the case of notice published by   a municipality; [or]                (2) [(B)]  mailing the notice to each property owner   in:                      (A) [(i)]  the county, in the case of notice   provided by a county; or                      (B) [(ii)]  the municipality, in the case of   notice provided by a municipality; or [and]                (3)  posting [(2)  post] the notice prominently on the   home page of the Internet website of the county or municipality, if   applicable, beginning not later than the later of September 1 or the   30th day after the first date that the taxing unit has received each   applicable certified appraisal roll and continuing until the county   or municipality adopts a tax rate.          SECTION 36.  Section 8876.152(b), Special District Local   Laws Code, is amended to read as follows:          (b)  Sections 49.236(a)(1) and (2) and (b) [Section 49.236],   Water Code, apply [as added by Chapter 248 (H.B. 1541), Acts of the   78th Legislature, Regular Session, 2003, applies] to the district.          SECTION 37.  Section 49.236(a), Water Code, as added by   Chapter 335 (S.B. 392), Acts of the 78th Legislature, Regular   Session, 2003, is amended to read as follows:          (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:   "NOTICE OF PUBLIC HEARING ON TAX RATE          "The (name of the district) will hold a public hearing on a   proposed tax rate for the tax year (year of tax levy) on (date and   time) at (meeting place). Your individual taxes may increase at a   greater or lesser rate, or even decrease, depending on the tax rate   that is adopted and on the change in the taxable value of your   property in relation to the change in taxable value of all other   property [and the tax rate that is adopted]. The change in the   taxable value of your property in relation to the change in the   taxable value of all other property determines the distribution of   the tax burden among all property owners.          "(Names of all board members and, if a vote was taken, an   indication of how each voted on the proposed tax rate and an   indication of any absences.)";                (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; [and]                      (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 would authorize   the qualified voters of the district by petition to require a   rollback election to be held in the district, a description of the   purpose of the proposed tax increase; and                (3)  contain a statement in substantially the following   form:   "NOTICE OF TAXPAYERS' RIGHT TO ROLLBACK ELECTION          "If taxes on the average residence homestead increase by more   than eight percent, the qualified voters of the district by   petition may require that an election be held to determine whether   to reduce the operation and maintenance tax rate to the rollback tax   rate under Section 49.236(d), Water Code."          SECTION 38.  The following provisions are repealed:                (1)  Section 49.236, Water Code, as added by Chapter   248 (H.B. 1541), Acts of the 78th Legislature, Regular Session,   2003; and                (2)  Section 49.2361, Water Code.          SECTION 39.  The changes in law made by this Act relating to   the ad valorem tax rate of a taxing unit apply beginning with the   2018 tax year.          SECTION 40.  (a) The comptroller shall comply with Sections   5.07(f), (g), (h), and (i), Tax Code, as added by this Act, as soon   as practicable after January 1, 2018.          (b)  The comptroller shall comply with Section 5.091, Tax   Code, as amended by this Act, not later than January 1, 2021.          SECTION 41.  Section 6.41(d-9), Tax Code, as amended by this   Act, and Section 6.41(d-10), Tax Code, as added by this Act, apply   only to the appointment of appraisal review board members to terms   beginning on or after January 1, 2019.          SECTION 42.  (a)  An appraisal district established in a   county with a population of 120,000 or more and each taxing unit   located wholly or partly in such an appraisal district shall comply   with Sections 26.04(e-2), 26.17, and 26.18, Tax Code, as added by   this Act, beginning with the 2019 tax year.          (b)  An appraisal district established in a county with a   population of less than 120,000 and each taxing unit located wholly   in such an appraisal district shall comply with Sections   26.04(e-2), 26.17, and 26.18, Tax Code, as added by this Act,   beginning with the 2020 tax year.          SECTION 43.  Section 41.03(a), Tax Code, as amended by this   Act, applies only to a challenge under Chapter 41, Tax Code, for   which a challenge petition is filed on or after January 1, 2018. A   challenge under Chapter 41, Tax Code, for which a challenge   petition was filed before January 1, 2018, is governed by the law in   effect on the date the challenge petition was filed, and the former   law is continued in effect for that purpose.          SECTION 44.  Sections 41.45 and 41.66, Tax Code, as amended   by this Act, apply only to a protest filed under Chapter 41, Tax   Code, on or after January 1, 2019. A protest filed under that   chapter before January 1, 2019, is governed by the law in effect on   the date the protest was filed, and the former law is continued in   effect for that purpose.          SECTION 45.  (a)  Except as otherwise provided by this Act,   this Act takes effect January 1, 2018.          (b)  The following provisions take effect September 1, 2018:                (1)  Sections 6.41(b) and (d-9), Tax Code, as amended   by this Act;                (2)  Sections 6.41(b-1), (b-2), and (d-10), Tax Code,   as added by this Act;                (3)  Section 6.414(d), Tax Code, as amended by this   Act;                (4)  Section 6.425, Tax Code, as added by this Act;                (5)  Section 41.44(d), Tax Code, as amended by this   Act;                (6)  Section 41.45(d), Tax Code, as amended by this   Act;                (7)  Sections 41.45(d-1), (d-2), and (d-3), Tax Code,   as added by this Act;                (8)  Section 41.66(k), Tax Code, as amended by this   Act; and                (9)  Section 41.66(k-1), Tax Code, as added by this   Act.          (c)  The following provisions take effect January 1, 2019:                (1)  Sections 26.04(d-1), (d-2), (e-2), (e-3), and   (e-4), Tax Code, as added by this Act;                (2)  Sections 26.04(e-1) and (g), Tax Code, as amended   by this Act;                (3)  Sections 26.05(d-1) and (d-2), Tax Code, as added   by this Act; and                (4)  Section 26.05(e), Tax Code, as amended by this   Act.