BILL ANALYSIS Senate Research Center S.B. 1025 89R1903 PRL-D By: Bettencourt Local Government 3/7/2025 As Filed AUTHOR'S / SPONSOR'S STATEMENT OF INTENT The 84th Legislature passed and voters approved increasing the residence homestead. The 86th Legislature passed H.B. 3, which included adding "THIS IS A PROPERTY TAX INCREASE" to all school district bond election ballots. Since the addition of this phrase, and allowing voters to vote on bond proposition categories separately, such as school buildings or football stadiums, the number of bond propositions that pass have declined significantly. Voters are able to make informed decisions on the amount of school district bond debt they want to approve and for what purpose. S.B. 1025 will add "THIS IS A TAX INCREASE" language to the ballot if a proposition is submitted to the voters for approval of the imposition or increase of a tax rate for cities, counties, and special purpose districts. S.B. 1025 seeks to provide voters with additional information regarding the effect on their property tax bills should they approve a tax rate increase or approve bonds. This bill is intended to provide clear information to voters so they can make an informed decision to approve the ballot measure or not. As proposed, S.B. 1025 amends current law relating to the text of ballot propositions that increase taxes. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 52.072(e), Election Code, as follows: (e) Requires that a proposition submitted to the voters for approval of the imposition, increase, or reduction of a tax, in addition to any other requirement imposed by law for a proposition, except as otherwise required by this subsection, be printed in mixed-case typewritten letters and, as applicable, with respect to a proposition that only seeks voter approval of the imposition or increase of a tax, state the amount of or maximum tax rate of the tax or tax increase for which approval is sought; and include, in capital typewritten letters of the same font size as the rest of the proposition, the statement "THIS IS A TAX INCREASE"; or, with respect to a proposition that only seeks voter approval of the reduction of a tax, state the amount of tax rate reduction or the tax rate for which approval is sought. Makes nonsubstantive changes. SECTION 2. Makes application of this Act prospective. SECTION 3. Effective date: September 1, 2025.
BILL ANALYSIS
Senate Research Center S.B. 1025
89R1903 PRL-D By: Bettencourt
Local Government
3/7/2025
As Filed
Senate Research Center
S.B. 1025
89R1903 PRL-D
By: Bettencourt
Local Government
3/7/2025
As Filed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
The 84th Legislature passed and voters approved increasing the residence homestead. The 86th Legislature passed H.B. 3, which included adding "THIS IS A PROPERTY TAX INCREASE" to all school district bond election ballots. Since the addition of this phrase, and allowing voters to vote on bond proposition categories separately, such as school buildings or football stadiums, the number of bond propositions that pass have declined significantly. Voters are able to make informed decisions on the amount of school district bond debt they want to approve and for what purpose.
S.B. 1025 will add "THIS IS A TAX INCREASE" language to the ballot if a proposition is submitted to the voters for approval of the imposition or increase of a tax rate for cities, counties, and special purpose districts.
S.B. 1025 seeks to provide voters with additional information regarding the effect on their property tax bills should they approve a tax rate increase or approve bonds. This bill is intended to provide clear information to voters so they can make an informed decision to approve the ballot measure or not.
As proposed, S.B. 1025 amends current law relating to the text of ballot propositions that increase taxes.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 52.072(e), Election Code, as follows:
(e) Requires that a proposition submitted to the voters for approval of the imposition, increase, or reduction of a tax, in addition to any other requirement imposed by law for a proposition, except as otherwise required by this subsection, be printed in mixed-case typewritten letters and, as applicable, with respect to a proposition that only seeks voter approval of the imposition or increase of a tax, state the amount of or maximum tax rate of the tax or tax increase for which approval is sought; and include, in capital typewritten letters of the same font size as the rest of the proposition, the statement "THIS IS A TAX INCREASE"; or, with respect to a proposition that only seeks voter approval of the reduction of a tax, state the amount of tax rate reduction or the tax rate for which approval is sought. Makes nonsubstantive changes.
SECTION 2. Makes application of this Act prospective.
SECTION 3. Effective date: September 1, 2025.