Texas House Bill HB139

Texas 2025 - 89th 2nd C.S.

• Filed: 8/15/25

Caption

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.

Impact

The bill has the potential to significantly impact state laws regarding property taxation and local government financing. By refining the procedures for adopting ad valorem tax rates, HB139 could facilitate more straightforward compliance for taxing units while also ensuring that taxpayers remain informed about the rates being applied. This could foster an environment where property tax rates are more transparent and understandable for constituents, addressing concerns about potential hikes in tax burdens.

Summary

House Bill 139 focuses on the calculation of certain ad valorem tax rates for taxing units in the state. It addresses the manner in which proposed tax rates that exceed the voter-approval tax rate are approved. The bill aims to make conforming changes that enhance clarity and consistency in the ad valorem tax approval process. By establishing clearer guidelines, the legislation seeks to streamline how taxing units manage tax rates, ensuring that they comply with the established voter-approval thresholds.

Contention

While the bill appears to be primarily administrative, there are notable points of contention that could arise regarding its implementation. Critics may argue that the bill's provisions could inadvertently allow for higher tax increases that might not accurately reflect the will of the voters. There may be concerns that the refinements in the approval process might undermine the intention of the voter-approval threshold, leading to potential abuses or misunderstandings about local fiscal responsibility.

Texas Constitutional Statutes Affected

Special District Local Laws Code

• Chapter 8876. Reeves County Groundwater Conservation District
  • Section: 152

Tax Code

• Chapter 26. Assessment
  • Section: 04
  • Section: New Section
  • Section: 05
  • Section: 06
  • Section: 061
  • Section: 07

Water Code

• Chapter 49. Provisions Applicable To All Districts
  • Section: 23601
  • Section: 236