The bill amends various sections of the Health and Safety Code and the Tax Code to establish that a minimum of 60 percent of votes cast is required for the approval of an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate. Specifically, it replaces the previous requirement of a simple majority with this new threshold in several sections, including Sections 281.124(d) and (f), 1101.254(f), and 26.07(d). The bill also modifies the language in public hearing notices regarding proposed tax rates to reflect this change, ensuring that voters are informed that their acceptance of the proposed tax rate requires at least 60 percent approval.

Additionally, the bill introduces a definition for the "de minimis rate," which is the sum of the no-new-revenue maintenance and operations rate, a rate that raises $500,000, and the current debt rate for the taxing unit. This definition is included in the notice requirements for elections concerning tax rates. The changes made by this Act will only apply to elections held on or after January 1, 2026, with prior elections governed by the law in effect at the time.

Statutes affected:
Introduced: Health and Safety Code 281.124, Special District Local Laws Code 1101.254, Tax Code 26.063, Tax Code 26.07, Tax Code 26.08 (Tax Code 26, Health and Safety Code 281, Special District Local Laws Code 1101)