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TX HB1131
Bill
Status
11/12/2024
Primary Sponsor
Tom Oliverson
Click for details
AI Summary
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Repeals provisions that allowed taxing units located in disaster areas to adopt property tax rates exceeding the voter-approval tax rate without holding an election in the year following a declared disaster
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Removes the ability for school districts to use disaster declarations as a basis for bypassing voter approval requirements when setting tax rates above the standard threshold
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Amends the Tax Code to limit disaster-related provisions to only the calculation of voter-approval tax rates, eliminating the adoption exception
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Repeals specific sections of the Education Code (Section 45.0032(d)) and Tax Code (Sections 26.042(d), (e), and (f)) that authorized the disaster-related tax rate exceptions
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Takes effect January 1, 2026, and applies only to ad valorem tax years beginning on or after that date
Legislative Description
Relating to the repeal of provisions authorizing certain taxing units in the year following the year in which a disaster occurs to adopt an ad valorem tax rate that exceeds the voter-approval tax rate without holding an election to approve the adopted tax rate; making conforming changes.
Taxation
Last Action
Referred to Ways & Means
3/7/2025