Texas House Bill HB288

Texas 2025 - 89th 1st C.S.

• Filed: 8/7/25

Caption

Relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase.

Impact

If enacted, HB288 would have a profound impact on state tax law, particularly the Tax Code's provisions governing ad valorem taxes. The bill outlines what constitutes a 'material deviation', enabling property owners to challenge tax rates that do not align with the originally stated purposes when voters approved the associated increases. The implications of this could lead to greater accountability for taxing units and ensure that tax increases are used strictly for their intended purposes as communicated to voters.

Summary

House Bill 288 addresses the authority of property owners in Texas regarding the collection of ad valorem taxes. It allows property owners to obtain an injunction to restrain the collection of taxes if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and then materially deviates from the stated purpose of the tax increase. This bill is a significant legislative effort aimed at clarifying the rights of property owners in Texas concerning taxation procedures.

Contention

One notable point of contention surrounding HB288 is its potential to create legal challenges and disputes between property owners and taxing units. Critics might argue that while the bill aims to protect taxpayer interests, it could also lead to increased litigation and administrative burdens for local governments as they respond to injunctions from property owners. Supporters, however, would likely emphasize the need for transparency and adherence to the commitments made during elections, viewing it as a necessary safeguard against potential governmental overreach.