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A BILL TO BE ENTITLED
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AN ACT
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relating to the effect of a disaster on the calculation of the |
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voter-approval tax rate for a taxing unit that is located in a large |
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federally declared disaster area. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.042(a-1), Tax Code, as added by H.B. |
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30, Acts of the 89th Legislature, Regular Session, 2025, and |
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effective January 1, 2026, is amended by adding Subdivision (4) to |
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read as follows: |
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(4) "Large disaster area taxing unit" means: |
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(A) a county the majority of the territory of |
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which is located in an area of this state that consists of at least |
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three counties and that has been declared a disaster area under the |
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Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 |
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U.S.C. Section 5121 et seq.); or |
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(B) a taxing unit other than a county the |
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majority of the territory of which is located in a county described |
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by Paragraph (A). |
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SECTION 2. Section 26.042(a-2), Tax Code, as added by H.B. |
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30, Acts of the 89th Legislature, Regular Session, 2025, and |
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effective January 1, 2026, is amended to read as follows: |
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(a-2) The voter-approval tax rate the governing body of the |
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taxing unit may direct the designated officer or employee to |
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calculate under Subsection (a) is: |
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(1) for a taxing unit that is a large disaster area |
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taxing unit, the voter-approval tax rate calculated in the manner |
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provided for a special taxing unit; or |
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(2) for a taxing unit other than a large disaster area |
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taxing unit, the rate equal to the lesser of: |
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(A) [(1)] the voter-approval tax rate calculated |
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in the manner provided for a special taxing unit; or |
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(B) [(2)] the voter-approval tax rate calculated |
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according to the following formula: |
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VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND |
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OPERATIONS RATE X 1.035) + (CURRENT DEBT RATE + UNUSED INCREMENT |
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RATE + DISASTER RELIEF RATE) |
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SECTION 3. The change in law made by this Act applies only |
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to an ad valorem tax year that begins on or after the effective date |
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of this Act. |
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SECTION 4. This Act takes effect January 1, 2026. |