The bill, introduced by Representative Troxclair, aims to repeal provisions that currently allow certain taxing units to adopt an ad valorem tax rate exceeding the voter-approval tax rate in the year following a disaster without holding an election. The bill makes conforming changes to the Education Code and the Tax Code, specifically amending Section 48.202(f) of the Education Code and Section 26.042 of the Tax Code. Notably, it removes the ability for taxing units to adopt a tax rate that exceeds the voter-approval tax rate without an election, thereby reinforcing the requirement for voter approval in such cases.

Additionally, the bill repeals specific sections of the Education Code and Tax Code that previously provided for these exceptions. The changes will take effect on January 1, 2026, and will apply only to ad valorem taxes imposed for tax years beginning on or after that date. The overall intent of the bill is to ensure that any increases in tax rates following a disaster are subject to voter approval, thereby enhancing accountability and transparency in the taxation process.

Statutes affected:
Introduced: Education Code 48.202, Tax Code 26.042 (Tax Code 26, Education Code 48)