Relating to voter approval of a proposed ad valorem tax rate that exceeds the rollback tax rate.
Impact
The implication of HB1144 is significant for local governments, which will now need to organize elections whenever they aim to set an ad valorem tax rate above the rollback threshold. This adjustment is expected to empower voters by giving them greater control over financial decisions impacting their communities. Additionally, it will likely compel local governments to provide clearer communication and justification regarding tax rate changes during elections.
Summary
House Bill 1144 seeks to amend the Texas Tax Code by requiring voter approval for any proposed ad valorem tax rate that exceeds the rollback tax rate. This legislation aims to increase transparency and accountability in the tax rate adoption process, ensuring that taxpayers have a say in local tax decisions that directly affect them. If enacted, this would apply to taxing units within the state, including counties and municipalities, affecting how tax rates are discussed and adopted across various jurisdictions.
Contention
Despite the benefits outlined by proponents of the bill, there may be contention surrounding its implementation. Opponents of the bill might argue that it places an additional burden on local governments, requiring them to divert resources and time to conduct elections that could slow down the ability to respond to urgent funding needs. Furthermore, there is concern that the bill could lead to voter fatigue or apathy regarding such elections, potentially hindering important local projects that rely on timely tax approvals.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.
Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.
Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.
Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.
Relating to the effect of an election at which the voters fail to approve or vote to reduce the ad valorem tax rate adopted by the governing body of a taxing unit.
Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.
Relating to the calculation of the ad valorem rollback tax rate of a taxing unit and voter approval of a proposed tax rate that exceeds the rollback tax rate.
Relating to the calculation of the ad valorem rollback tax rate of a taxing unit and voter approval of a proposed tax rate that exceeds the rollback tax rate.
Relating to the calculation of the ad valorem rollback tax rate of a taxing unit and voter approval of a proposed tax rate that exceeds the rollback tax rate.
Relating to the calculation of the ad valorem rollback tax rate of a taxing unit and voter approval of a proposed tax rate that exceeds the rollback tax rate.
Relating to the calculation of the ad valorem rollback tax rate of a taxing unit and voter approval of a proposed tax rate that exceeds the rollback tax rate.