Bill > HB30

This bill modifies the Texas Tax Code to provide special tax rate calculation provisions for taxing units affected by a disaster declared by the governor or the president. Specifically, the bill allows taxing units to calculate their voter-approval tax rate differently if they are located in a disaster area and at least one property owner receives a disaster exemption. The bill introduces new definitions for "disaster relief cost" and "disaster relief rate," which include expenses related to disaster response such as debris removal, emergency sheltering, overtime for emergency personnel, water treatment, search and rescue, and other essential services. The calculation method for the voter-approval tax rate is adjusted to include a disaster relief rate, which is based on the total cost of disaster-related services divided by the current taxable property value. Taxing units using this method must forward their disaster cost estimates to the Texas Division of Emergency Management and can only use a specific disaster declaration as a basis for tax rate calculation for a limited time. The changes apply to ad valorem tax years beginning on or after the effective date of January 1, 2026, and are designed to provide financial flexibility for local governments responding to significant disaster events.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB30