TX HB5444

Prohibits a school district governing body from adopting a tax rate that exceeds the voter-approval tax rate in the same tax year if voters previously rejected such a rate at an election

The restriction applies when three conditions are met: the district already adopted a rate exceeding the voter-approval rate, an election was held under Section 26.08 of the Tax Code, and voters did not approve the proposed tax rate

Amends Section 26.042 of the Tax Code by adding new Subsection (e-1)

Applies to ad valorem tax years beginning on or after the effective date

Takes effect January 1, 2026