H.B. No. 119 is a legislative proposal that mandates voter approval for certain local tax rate increases that are adopted in response to a disaster declaration. Specifically, the bill applies to taxing units, excluding school districts, that utilize the 8% voter-approved rate calculation under Section 26.042(c-1) of the Tax Code during the period from May 28, 2025, to December 31, 2025. Under this bill, if a taxing unit imposes a tax rate due to a disaster declaration, it cannot maintain that rate for more than 30 days unless it is approved by voters in an election held within that timeframe. If the election does not occur or the tax rate is not approved, the tax rate will revert to the previous rate before the disaster-related increase.

The bill also stipulates that any election held for this purpose must comply with the regulations outlined in Chapter 26 of the Tax Code regarding tax rate approval elections. The act is set to take effect immediately if it receives a two-thirds majority vote from all elected members in both houses of the legislature; otherwise, it will take effect 91 days after the end of the legislative session.