The bill, H.B. No. 288, amends the Texas Tax Code to grant property owners the authority to obtain 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 defines "materially deviate" to include significant changes in the purpose, financing structure, costs, scope, or legal conformity of the tax purpose as presented to voters.

Additionally, the bill establishes that property owners can file for an injunction within 15 days of the tax rate adoption and are not required to pay the taxes while the injunction is pending. If they prevail in the action, they are entitled to a refund of any taxes paid, as well as reasonable attorney's fees and court costs. The provisions of this bill apply only to actions filed for material deviations occurring on or after the effective date of the Act.

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