TX HB884

Amends the standard reauthorization period for municipal street maintenance sales and use taxes to 4 years, with the tax expiring on the first day of the first calendar quarter after the fourth anniversary of the reauthorization election

Allows municipalities where voters approved the tax in two consecutive elections (without the tax expiring between them) to hold reauthorization elections for extended periods of 8 or 10 years instead of 4 years

Removes previous population-based restrictions that limited extended reauthorization periods to specific municipalities (previously required population of 150,000+ with two interstate highways, or population between 11,450-11,550)

Expands allowable uses of tax revenue beyond street and sidewalk maintenance to include water, wastewater, and stormwater systems located within the width of a municipal street right-of-way

Takes effect immediately with two-thirds legislative vote, otherwise September 1, 2025; applies only to taxes adopted or reauthorized after the effective date