TX HB30

Allows taxing units (excluding school districts) located in areas declared disaster zones by the governor or president to calculate voter-approval tax rates using a special formula when at least one property owner receives a disaster exemption under Section 11.35

Defines "disaster relief costs" to include debris removal, emergency sheltering, overtime/hazardous duty pay for first responders, water testing, essential supplies, search and rescue, evacuation, medical care, and security services

Creates a new "disaster relief rate" formula that adds disaster relief costs to the voter-approval tax rate calculation, giving taxing units flexibility to recover disaster-related expenses

Requires taxing units using governor-declared disaster estimates (not federally declared) to forward cost estimates to the Texas Division of Emergency Management

Repeals Section 26.042(d) and takes effect January 1, 2026, applying only to ad valorem tax years beginning on or after that date