TX HB4979

Creates a new category called "special junior college district" defined as a junior college district whose service area and taxing district boundaries are identical and that is located in at least one county adjacent to an international border

Applies a more restrictive 3.5% voter-approval tax rate multiplier to special junior college districts, compared to the 8% multiplier allowed for other special taxing units (junior colleges, hospital districts, and low-tax entities)

Special junior college districts would calculate their voter-approval tax rate as: (no-new-revenue maintenance and operations rate × 1.035) + current debt rate

Clarifies that taxing units in disaster areas may use the 8% special taxing unit calculation method, but this option does not apply to special junior college districts

Takes effect January 1, 2026, and applies to ad valorem taxes imposed for tax years beginning on or after that date