Bill > HB101

This bill addresses tax rate increases for local taxing units (excluding school districts) that occur during a disaster declaration between May 28 and December 31, 2025. Specifically, if a taxing unit adopts a higher tax rate due to a disaster (using an 8% voter-approved rate calculation), they can only continue imposing that increased rate if voters approve it through a special election held within 30 days. If no election is held or voters do not approve the tax rate increase, the taxing unit's tax rate will automatically revert to its pre-disaster level. The bill requires that any such election comply with existing tax rate approval procedures outlined in Chapter 26 of the Texas Tax Code. The legislation would take effect immediately if it receives a two-thirds vote in the Texas Legislature, or otherwise on the 91st day after the legislative session ends. This bill aims to provide taxpayers with more direct control over temporary tax rate increases implemented during disaster situations.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB101