Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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 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;(5) is searchable by property address and owner, except to the extent that access to the information in the database is restricted by Section 25.025 or 25.026; and(6) includes the following statement: "The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state.".(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 voter-approval tax rate; (6) for each school district in which the property is located: (A) the tax rate that would maintain the same amount of state and local revenue per student that the district received in the school year beginning in the preceding tax year; and (B) the voter-approval 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 taxing 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 tax rate that would maintain the same amount of state and local revenue per 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, time, and location of the 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; (13) the date, time, and location of the public meeting, if applicable, 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; and (14) for each taxing unit in which the property is located, an e-mail address at which the taxing unit is capable of receiving written comments regarding the proposed tax rate of the taxing unit. (c) The database must provide a link to: (1) the Internet website used by each taxing unit in which the property is located to post the information described by Section 26.18; and (2) the Internet database created by the chief appraiser under Section 41.13 that contains information regarding protest hearings conducted by the appraisal review board established for the appraisal district. (d) The database must allow the property owner to electronically complete and submit to a taxing unit in which the owner's property is located a form on which the owner may provide the owner's opinion as to whether the tax rate proposed by the governing body of the taxing unit should be adopted. The form must require the owner to provide the owner's name and contact information and the physical address of the owner's property located in the taxing unit. The database must allow a property owner to complete and submit the form at any time during the period beginning on the date the governing body of the taxing unit proposes the tax rate for that tax year and ending on the date the governing body adopts a tax rate for that tax year.(e) The officer or employee designated by the governing body of each taxing unit in which the property is located to calculate the no-new-revenue tax rate and the voter-approval tax rate for the taxing unit must electronically incorporate into the database: (1) the information described by Subsections (b)(5), (6), (7), (12), and (13), as applicable, as the information becomes available; and(2) 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 taxing unit under Section 26.04(e).(f) The chief appraiser shall make the information described by Subsection (e)(1) and the tax rate calculation forms described by Subsection (e)(2) available to the public not later than the third business day after the date the information and forms are incorporated into the database.(g) The chief appraiser of each appraisal district that maintains an Internet website shall deliver to a property owner by e-mail notifications regarding updates to the property tax database if the owner registers on the website to receive such notifications in that manner. Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 1128,Sec. 4, eff. 1/1/2024.Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 1123,Sec. 4, eff. 1/1/2024.Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 224,Sec. 1, eff. 1/1/2024.Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 57, eff. January 1, 2020. See Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 944, Sec. 105.