Texas 2025 - 89th 2nd C.S.

Texas House Bill HB101

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to requiring voter approval for certain local tax rate increases adopted pursuant to a disaster declaration.

Impact

If enacted, HB101 could significantly alter the landscape of local governance concerning financial responsiveness to emergencies. Local governments currently have the discretion to adjust tax rates during disaster recovery periods without necessitating voter consent, enabling quicker action. However, introducing a requirement for voter approval could slow response times during urgent situations, potentially complicating the recovery efforts and infrastructure rebuilding after disasters. On the other hand, it could lead to more responsible budgeting and dissemination of funds, as communities would have a direct say in tax increases.

Summary

House Bill 101 aims to enhance local governance by requiring voter approval for certain tax rate increases that are adopted in response to disaster declarations. This bill addresses the growing concerns about transparency and accountability in local administration, particularly in the aftermath of natural disasters when quick financial decisions may be necessary. By mandating voter input for these tax adjustments, the bill seeks to involve the community in financial decisions that affect their local services and recovery efforts.

Conclusion

Overall, HB101 presents a pivotal shift in the approach to local taxation during emergencies. Balancing the need for swift financial response with the ethos of democratic governance presents a complex challenge. As this bill progresses, its implications on local governance effectiveness and community engagement will be critical areas of focus.

Contention

The bill has faced mixed reactions from various stakeholders. Proponents argue that it fosters democratic participation, allowing residents to have a voice in local financial matters, especially concerning taxes that could directly affect their livelihoods. Conversely, critics voice concerns that this requirement may hinder local governments’ ability to act swiftly in disaster scenarios, potentially leading to inadequate funding for necessary services and recovery measures. Furthermore, there is apprehension that such a mandate could result in voter fatigue and hinder community support for essential tax increases needed for recovery.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 26. Assessment
    • Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB119

Relating to requiring voter approval for certain local tax rate increases adopted pursuant to a disaster declaration.

TX HB1131

Relating to the repeal of provisions authorizing certain taxing units in the year following the year in which a disaster occurs to adopt an ad valorem tax rate that exceeds the voter-approval tax rate without holding an election to approve the adopted tax rate; making conforming changes.

TX HB763

Relating to the repeal of provisions authorizing certain taxing units in the year following the year in which a disaster occurs to adopt an ad valorem tax rate that exceeds the voter-approval tax rate without holding an election to approve the adopted tax rate; making conforming changes.

TX HB30

Relating to the effect of a disaster and associated costs on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.

TX HB3601

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.

TX HB43

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.

TX SB1449

Relating to the effect of a disaster and associated costs to remove debris or wreckage on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.

TX HB187

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.

TX HB250

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.

TX HB2220

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.

Similar Bills

No similar bills found.