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A BILL TO BE ENTITLED
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AN ACT
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relating to requiring voter approval for certain local tax rate |
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increases adopted pursuant to a disaster declaration. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Voter approval of disaster-related tax rate |
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increases. |
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(1) This section applies to any taxing unit, other |
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than a school district, that adopted a tax rate under Section |
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26.042(c-1), Tax Code, allowing use of the 8% voter-approved rate |
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calculation due to a disaster declaration, during the period from |
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May 28, 2025, through December 31, 2025. |
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(2) A taxing unit described by Subsection (1) may not |
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continue to impose a tax rate authorized under Section 26.042(c-1), |
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Tax Code, for more than 30 days unless the increased tax rate is |
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approved by voters at an election held within 30 days. |
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(3) If no such election is held or the tax rate is not |
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approved by voters within the 30-day period, the taxing unit's tax |
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rate shall automatically revert to the tax rate in effect |
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immediately preceding the disaster-related increase. |
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(4) An election under this section must be held in |
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compliance with tax rate approval elections under Chapter 26, Tax |
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Code. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect on the 91st day after the last day of the |
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legislative session. |