H.B. No. 30 amends the Texas Tax Code to address the impact of disasters on the calculation of tax rates for certain taxing units, excluding school districts. The bill allows the governing body of a taxing unit to direct an officer or employee to calculate the voter-approval tax rate in a specific manner if any part of the unit is located in a disaster area declared by the governor or the president, and if at least one property exemption is granted. The calculation method will remain in effect until the taxable value of property exceeds the value at the time of the disaster or until three tax years have passed since the disaster.

Additionally, the bill introduces definitions for "disaster relief cost," "disaster relief rate," and "essential assistance," which outline the costs and services associated with disaster recovery. It establishes a formula for calculating the disaster relief rate and specifies that any estimates made regarding disaster relief costs must be forwarded to the Texas Division of Emergency Management. The bill also repeals a previous section of the Tax Code and clarifies that the changes will apply to ad valorem tax years beginning on or after January 1, 2026.

Statutes affected:
Introduced: Education Code 48.202, Tax Code 26.042 (Tax Code 26, Education Code 48)
House Committee Report: Tax Code 26.042 (Tax Code 26, Education Code 48)
Engrossed: Tax Code 26.042 (Tax Code 26, Education Code 48)
Senate Committee Report: Tax Code 26.042 (Tax Code 26, Education Code 48)
Enrolled: Tax Code 26.042 (Tax Code 26, Education Code 48)