Rollbacks

Certified estimate of property tax values-subsections 44.004(j), Education Code and 26.05(g), Tax Code do not authorize an independent school district to use the certified estimates to adopt a tax rate after adopting the budget

Tax Code section 26.08(a), an independent school district may not increase a maintenance and operations tax rate above the maximum maintenance and operations tax rate component calculated for purposes of the rollback rate except by voter approval

Rollback tax elections and procedures, authority to set tax rates under Tax Code section 26.08|School districts authority to set tax rates under Tax Code section 26.08 rollback provisions

Tax rate for a particular tax that is above the calculated rollback rate for that tax, county may adopt without triggering section 26.07 of the Tax Code as long as the sum of the county’s individually adopted tax rates does not exceed the combined rollback tax rate

Tax Code section 26.07, if a municipality\\'s ad valorem rollback rate is zero, and it adopts a tax rate above zero, the qualified voters of the municipality by petition may require that an election be held to determine whether or not to reduce the ad valorem tax rate back to zero under|Article VIII, section 1-b(h)Texas Constitution, a municipality with an ad valorem tax rate of zero, upon receiving a properly filed petition from five percent of authorized voters, must hold an election to determine whether to freeze the total amount of ad valorem taxes imposed on property that is subject to a residence homestead exemption owned by a person that is disabled or is 65 years of age or older under

Tax abatement contract, county may not tax property as new property value upon expiration of|New property value|New property value, key to determining is whether county had power to tax the property the previous year|Notice and public hearing requirements for change in tax rate not activated unless proposed tax rate exceeds 103 percent of effective tax rate

Agricultural land acquired by state, whether subject to rollback tax|Rollback tax, if agricultural land acquired by state subject to|Construction of agricultural use statutes entitled to consideration only to extent reasonable and consistent with statute|Agricultural land acquired for Superconducting Super Collider project, whether subject to rollback tax|Agency construction of statute agency authorized to enforce entitled to consideration only to extent reasonable and consistent with statute|Land acquired by state

Youth-development-association-use tax exemption, qualification of agricultural open-space land for does not constitute a change of use triggering rollback tax when property still used for agricultural purposes