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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a property owner to obtain an |
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injunction restraining the collection of ad valorem taxes by a |
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taxing unit if the taxing unit adopts a tax rate that exceeds the |
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voter-approval tax rate and subsequently takes an action that |
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constitutes a material deviation from the stated purpose of the tax |
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increase. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.012, Tax Code, is amended by adding |
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Subdivision (16-a) to read as follows: |
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(16-a) "Materially deviate" means to make a |
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significant change in carrying out the purpose stated to voters on a |
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ballot proposition, stated in any order or resolution calling for |
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an election required under this chapter, or stated in resolutions |
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adopted to accompany or supplement a ballot proposition, including: |
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(A) a significant change in purpose; |
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(B) a significant change in the financing |
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structure for the purpose; |
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(C) an increase of more than 33 percent in actual |
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or projected costs of the purpose; |
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(D) a significant reduction in scope or scale of |
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the purpose; |
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(E) a legal determination, including a finding |
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under Chapter 1202 or 1205, Government Code, that the purpose |
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stated on the ballot proposition or any order or resolution calling |
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for an election required under this chapter was not in conformity |
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with law; or |
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(F) any other attempt to substantially impair the |
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rights and expectations of the voters as they existed at the time of |
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the election. |
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SECTION 2. Section 26.05, Tax Code, is amended by adding |
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Subsection (e-2) to read as follows: |
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(e-2) A person who owns taxable property is entitled to an |
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injunction restraining the collection of taxes by a taxing unit in |
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which the property is taxable if the taxing unit materially |
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deviates from the purpose stated at the time the voters approved a |
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tax rate under this chapter. An action to enjoin the collection of |
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taxes must be filed not later than the 15th day after the date the |
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taxing unit adopts a tax rate. A property owner is not required to |
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pay the taxes imposed by a taxing unit on the owner's property while |
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an action filed by a property owner under this subsection is |
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pending. If the property owner pays the taxes and subsequently |
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prevails in the action, the property owner is entitled to a refund |
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of the taxes paid, together with reasonable attorney's fees and |
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court costs. The property owner is not required to apply to the |
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collector for the taxing unit to receive the refund. |
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SECTION 3. Section 26.05(e-2), Tax Code, as added by this |
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Act, applies only to an ad valorem tax rate adopted on or after the |
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effective date of this Act. |
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SECTION 4. 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 September 1, 2025. |