Sec. 26.061.  NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR VOTER-APPROVAL TAX RATE.  (a)  This section applies only to the governing body of a taxing unit other than a school district that proposes to adopt a tax rate that does not exceed the lower of the no-new-revenue tax rate or the voter-approval tax rate calculated as provided by this chapter.
(b)  The notice of the meeting at which the governing body of the taxing unit will vote on the proposed tax rate must contain a statement in the following form:
"NOTICE OF MEETING TO VOTE ON TAX RATE

"PROPOSED TAX RATE          $__________ per $100
"NO-NEW-REVENUE TAX RATE    $__________ per $100
"VOTER-APPROVAL TAX RATE    $__________ per $100
"The no-new-revenue tax rate is the tax rate for the (current tax year) tax year that will raise the same amount of property tax revenue for (name of taxing unit) from the same properties in both the (preceding tax year) tax year and the (current tax year) tax year.
"The voter-approval tax rate is the highest tax rate that (name of taxing unit) may adopt without holding an election to seek voter approval of the rate.
"The proposed tax rate is not greater than the no-new-revenue tax rate.  This means that (name of taxing unit) is not proposing to increase property taxes for the (current tax year) tax year.
"A public meeting to vote on the proposed tax rate will be held on (date and time) at (meeting place).
"The proposed tax rate is also not greater than the voter-approval tax rate.  As a result, (name of taxing unit) is not required to hold an election to seek voter approval of the rate.  However, you may express your support for or opposition to the proposed tax rate by contacting the members of the (name of governing body) of (name of taxing unit) at their offices or by attending the public meeting mentioned above.
"Your taxes owed under any of the above rates can be calculated as follows:
"Property tax amount = tax rate x taxable value of your property / 100
"(Names of all members of the governing body, showing how each voted on the proposed tax rate or, if one or more were absent, indicating the absences.)
"Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property.
"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."
(c)  In addition to including the information described by Subsection (b), the notice must include the information described by Section 26.062.
(d)  The notice required under this section must be provided in the manner required under Section 26.06(c).
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 49, eff. January 1, 2020.
Amended by: 
Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723), Sec. 6, eff. June 3, 2021.