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AN ACT
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relating to the authority of the governing body of a school district |
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to adopt an ad valorem tax rate that exceeds the district's |
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voter-approval tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.042, Tax Code, is amended by adding |
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Subsection (e-1) to read as follows: |
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(e-1) The governing body of a school district may not adopt |
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a tax rate under Subsection (e) for a tax year in which: |
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(1) the governing body previously adopted a tax rate |
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that exceeded the district's voter-approval tax rate; |
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(2) an election was held under Section 26.08 for the |
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purpose of determining whether to approve the district's adopted |
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tax rate; and |
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(3) the proposition to approve the district's adopted |
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tax rate was not approved by the voters of the district at the |
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election. |
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SECTION 2. The change in law made by this Act applies to an |
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ad valorem tax year that begins on or after the effective date of |
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this Act. |
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SECTION 3. This Act takes effect January 1, 2026. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1502 passed the Senate on |
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May 5, 2025, by the following vote: Yeas 28, Nays 3. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1502 passed the House on |
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May 10, 2025, by the following vote: Yeas 102, Nays 27, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |