H.B. No. 221 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 law requires these elections to occur on a different date, the administering authority must adjust the date to comply with this new requirement. The bill also establishes that a supermajority vote—specifically, at least two-thirds of voters—will be necessary for political subdivisions to issue general obligation bonds.

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 bond issuances. It replaces the previous majority vote requirement with the two-thirds threshold in several instances, ensuring that any tax rate increase or bond issuance must have substantial voter support. The changes will apply only to elections ordered after the bill's effective date, which is set for January 1, 2026, unless a related constitutional amendment is approved by voters in 2025.

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