The bill, H.B. No. 288, aims to empower property owners to seek an injunction against the collection of ad valorem taxes if a taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently deviates materially from the stated purpose of the tax increase. The bill introduces new definitions and provisions in the Tax Code, specifically adding a definition for "materially deviate" which includes significant changes in purpose, financing structure, cost increases, reductions in scope, legal determinations of non-conformity with law, and any actions that impair voter expectations.

Additionally, the bill establishes that property owners can file for an injunction within 15 days of the tax rate adoption if a material deviation occurs. While the injunction is pending, property owners are not required to pay the taxes imposed by the taxing unit. If they pay the taxes and later win the injunction, they are entitled to a refund without needing to apply to the tax collector, as well as reasonable attorney's fees and court costs. The provisions of this bill will apply only to actions filed after its effective date.

Statutes affected:
Introduced: Tax Code 26.012, Tax Code 26.05 (Tax Code 26)