Texas House Bill HB282

Texas 2025 - 89th 1st C.S.

• Filed: 8/5/25

Caption

Relating to the effect of a disaster on the calculation of the voter-approval tax rate for a taxing unit that is located in a large federally declared disaster area.

Impact

The bill impacts the Tax Code by introducing criteria that classify certain counties or taxing units as 'large disaster area taxing units'. By establishing these criteria, HB282 allows for revised methods of tax rate calculation exclusive to these affected areas. The proposed changes are expected to facilitate a more equitable tax burden for residents during recovery from disasters, potentially allowing local governments to retain more tax revenue to fund vital services that may be strained post-disaster.

Summary

House Bill 282 seeks to adjust the voter-approval tax rate calculation for taxing units located within large federally declared disaster areas. This bill aims to reform how local governments can assess tax rates during especially tough times following significant disasters, with the intent of providing financial relief and adapting to the challenging conditions that arise after such events. The legislation proposes specific metrics by which local tax rates will be calculated, taking into account the unique circumstances of areas affected by disasters, thus aiming to alleviate fiscal pressure on communities during recovery years.

Contention

Notably, discussions surrounding HB282 may involve considerations regarding the implications of modifying tax assessments in disaster-stricken areas. Advocates of the bill argue that it is necessary to provide flexibility and support to local governments who face unique challenges post-disaster, enabling them to better serve their communities. However, there may also be opposition concerning potential concerns of fiscal mismanagement or the fairness of altering tax obligations based on external circumstances. Critics could argue that such provisions might lead to uneven tax liability outcomes across different regions depending on their disaster history and recovery efforts.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 26. Assessment
  • Section: New Section