Bill > HB47

This bill introduces new provisions to the Texas Tax Code that give property owners more power to challenge tax increases by local taxing units if those units deviate materially from the original purpose of a voter-approved tax increase. The bill defines "materially deviate" as making significant changes to the originally stated purpose, such as changing the purpose, financing structure, increasing costs by more than 33%, reducing the project's scope, or finding the original purpose was not legally compliant. Under the new law, a property owner can file an injunction within 15 days of a taxing unit adopting a tax rate to stop tax collection if the unit has materially deviated from its original stated purpose. While the injunction is pending, the property owner is not required to pay the taxes, and if they ultimately prevail in court, they are entitled to a refund of any taxes paid and can receive reasonable attorney's fees and court costs. The bill applies only to material deviations occurring on or after the bill's effective date, which will be immediate if it receives a two-thirds vote in the Texas Legislature, or 91 days after the legislative session if it does not.