H.B. No. 211 proposes significant amendments to the Election Code and the Tax Code concerning the calculation and approval process for voter-approval tax rates for certain taxing units. A key change is the requirement that elections to approve increases in ad valorem tax rates must occur on the November uniform election date, prohibiting emergency elections for this purpose. If existing laws dictate elections on different dates, those elections must be rescheduled to align with this new requirement. Additionally, the bill raises the voting threshold for approving tax rates from a simple majority to at least 60 percent, enhancing the level of voter consent needed for tax increases.

The bill also introduces modifications to the management and collection of ad valorem taxes, including allowing taxing units to impose additional penalties on delinquent taxes due after June 1, capped at attorney contract compensation. It clarifies the definition of a "developed district" and revises public hearing requirements for proposed tax rates, ensuring detailed disclosures about tax implications for average residence homesteads. Furthermore, it establishes a new voter-approval tax rate calculation and mandates elections for tax rates exceeding specified thresholds, while repealing several sections of existing law to streamline the approval process. These changes will take effect on January 1, 2026, for ad valorem taxes imposed for tax years beginning on or after that date.

Statutes affected:
Introduced: Health and Safety Code 281.124, Special District Local Laws Code 1101.254, Special District Local Laws Code 26.07, Special District Local Laws Code 8876.152, Tax Code 26.04, Tax Code 26.041, Tax Code 26.07, Tax Code 26.08, Tax Code 31.112, Water Code 49.057, Water Code 49.107, Water Code 49.108, Water Code 49.236, Water Code 49.23601 (Health and Safety Code 281, Water Code 49, Tax Code 26, Tax Code 31, Special District Local Laws Code 26, Special District Local Laws Code 8876, Special District Local Laws Code 1101)