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TX SB3071
Bill
Status
N/A
Primary Sponsor
Paul Bettencourt
Click for details
AI Summary
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Property owners may seek an injunction to stop ad valorem tax collection if a taxing unit adopts a tax rate exceeding the voter-approval rate and then materially deviates from the stated purpose of the tax increase
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"Material deviation" is defined as significant changes including: change in purpose, change in financing structure, cost increases exceeding 33 percent, significant reduction in scope or scale, legal determinations of non-conformity, or other attempts to substantially impair voter expectations
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Property owners are not required to pay taxes while an injunction action is pending, and if the property owner prevails, they are entitled to a refund of any taxes paid without needing to apply to the tax collector
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Prevailing property owners are entitled to recover reasonable attorney's fees and court costs from the taxing unit
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The injunction action must be filed within 15 days after the taxing unit adopts the tax rate, and the law applies only to material deviations occurring on or after the effective date
Legislative Description
Relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase.
Taxation
Last Action
Committee report printed and distributed
5/19/2025