H.B. No. 96 introduces significant changes to the election process for authorizing the issuance of general obligation bonds and increasing ad valorem tax rates in Texas. The bill mandates that such elections must be held on the November uniform election date and prohibits them from being conducted as emergency elections. Additionally, if any existing law requires these elections to occur on a different date, the election authority must adjust the date to comply with this new requirement. The bill also establishes that a supermajority vote of at least three-fifths of voters is necessary to approve the issuance of general obligation bonds, which is a change from the previous requirement of a simple majority.

Furthermore, the bill amends various sections of the Health and Safety Code and the Tax Code to reflect the new supermajority requirement for approving tax rates and bonds. It specifies that if at least three-fifths of the votes cast favor a proposition, the tax rate adopted by the governing body will be effective. The changes will apply only to elections ordered on or after the effective date of the Act, which is set for January 1, 2026, unless a related constitutional amendment is not approved by voters, in which case certain provisions will not take effect.

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 (Health and Safety Code 281, Tax Code 26, Special District Local Laws Code 1101)