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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 has materially |
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deviated from the purpose stated in the ballot for an election |
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required to be held under Section 26.07, in the order or resolution |
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ordering the election, or in an order or resolution accompanying |
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the ballot. An action to enjoin the collection of taxes must be |
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filed not later than the 15th day after the date the taxing unit |
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adopts a tax rate. A property owner who owns taxable property in |
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the taxing unit is not required to pay the taxes imposed by the |
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taxing unit on the owner's property while an action to enjoin the |
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collection of the taxes under this subsection is pending. If a |
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property owner pays the taxes and the property owner who filed the |
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action subsequently prevails in the action, the property owner who |
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paid the taxes is entitled to a refund of the taxes paid. A property |
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owner is not required to apply to the collector for the taxing unit |
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to receive the refund. A property owner who files an action under |
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this subsection and subsequently prevails is entitled to reasonable |
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attorney's fees and court costs. |
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SECTION 3. Section 26.05(e-2), Tax Code, as added by this |
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Act, applies to an action filed by a property owner to enjoin the |
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collection of ad valorem taxes for a material deviation from the |
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purpose stated in the ballot for an election required to be held |
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under Section 26.07 of that code, in the order or resolution |
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ordering the election, or in an order or resolution accompanying |
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the ballot, only if the material deviation occurs 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. |
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* * * * * |