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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 89(R)

89(R) HB 30

The digital content on TLO has been updated to align with the accessibility standards required by WCAG 2.1.

 

House Bill 30

Effective: 1-1-26

House Author: Troxclair et al.

House Committee: Ways & Means

Senate Sponsor: Bettencourt et al.

Senate Committee: Local Government

 

House Bill 30 amends the Tax Code to revise the process through which voter‑approval tax rates (VATR) in disaster areas are calculated and adopted. The bill allows the governing body of a taxing unit, other than a school district or a special taxing unit, that is located in a disaster area to calculate a VATR that is equal to the lesser of the VATR calculated in the manner provided for a special taxing unit or the VATR calculated according to a specific formula that incorporates disaster relief costs.

House Bill 30 repeals the authorization for a taxing unit, other than a school district, that is in a disaster area to adopt a property tax rate that exceeds the VATR or de minimis rate, as applicable, without holding an election to approve the adopted tax rate when increased expenditure of money by the taxing unit is necessary to respond to the disaster.