Bill > HB119

This bill addresses tax rate increases for local taxing units (excluding school districts) that have implemented higher tax rates in response to a disaster declaration during the period from May 28, 2025, through December 31, 2025. Specifically, the bill requires that any taxing unit which has increased its tax rate under a disaster declaration must hold a voter approval election within 30 days to continue the higher tax rate. If no election is held or if voters do not approve the increased rate within that 30-day period, the tax rate will automatically revert to its pre-disaster level. The election must comply with existing tax rate approval procedures outlined in Chapter 26 of the Texas Tax Code. The bill will take effect immediately if it receives a two-thirds vote in both legislative houses; otherwise, it will become effective 91 days after the end of the legislative session. This legislation aims to provide more direct democratic oversight of local tax rate increases that occur in the context of disaster declarations, ensuring that taxpayers have a say in sustained higher tax rates.

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=891&Bill=HB119