Texas Attorney General Opinion: JC-9 Page: 1 of 8
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OFFICE OF THE ATTORNEY GENERAL - STATE OF TEXAS
JOHN CORNYN
March 1, 1999
The Honorable Ken Armbrister Opinion No. JC-0009
Chair, Committee on Criminal Justice
Texas State Senate Re: Constitutionality of Tax Code section 26.05,
P.O. Box 12068 regarding notice and hearing requirements for
Austin, Texas 78711 property tax increase (RQ-1188)
Dear Senator Armbrister:
Your question involves an apparent conflict between article VIII, section 21 of the Texas
Constitution and section 26.05(d) of the Tax Code, both of which require public notice and hearing
of intended property tax increases by political subdivisions. You ask whether political subdivisions
must comply with the requirements of the Tax Code or the requirements of the constitution when
the two are not consistent. We conclude that Tax Code section 26.05(d) is not prohibited by the
constitution; therefore, political subdivisions may not avoid compliance with the statute on the
grounds that it is unconstitutional.
Article VIII, section 21 of the constitution was described as a "truth-in-taxation" provision
when adopted by Texas voters in 1978 as part of a larger tax reform amendment. See HOUSE STUDY
GROUP, SPECIAL LEGISLATIVE REPORT, ANALYSIS OF HJR 1 (Aug. 16, 1978) at 24. It was designed
to prevent "hidden" tax increases, such as one that might occur when a local government keeps the
tax rate the same but raises property values. Id. Article VIII, section 21 provides:
Sec. 2 1. (a) Subject to any exceptions prescribed by general law, the
total amount ofproperty taxes imposed by a political subdivision in any year
may not exceed the total amount of property taxes imposed by that
subdivision in the preceding year unless the governing body of the
subdivision gives notice of its intent to consider an increase in taxes and
holds a public hearing on the proposed increase before it increases those
taxes. The legislature shall prescribe by law the form, content, timing, and
methods of giving the notice and the rules for the conduct of the hearing.
(b) In calculating the total amount of taxes imposed in the current year
for the purposes of Subsection (a) of this section, the taxes on property in
territory added to the political subdivision since the preceding year and on
new improvements that were not taxable in the preceding year are excluded.
In calculating the total amount of taxes imposed in the preceding year for thepurposes of Subsection (a) of this section, the taxes imposed on real property
that is not taxable by the subdivision in the current year are excluded.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JC-9, text, March 1, 1999; (https://texashistory.unt.edu/ark:/67531/metapth274318/m1/1/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.