By: Bettencourt S.B. No. 1502
(In the Senate - Filed February 20, 2025; March 6, 2025,
read first time and referred to Committee on Local Government;
March 24, 2025, reported favorably by the following vote: Yeas 6,
Nays 1; March 24, 2025, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the governing body of a school district
to adopt an ad valorem tax rate that exceeds the district's
voter-approval tax rate.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.042, Tax Code, is amended by adding
Subsection (e-1) to read as follows:
(e-1) The governing body of a school district may not adopt
a tax rate under Subsection (e) for a tax year in which:
(1) the governing body previously adopted a tax rate
that exceeded the district's voter-approval tax rate;
(2) an election was held under Section 26.08 for the
purpose of determining whether to approve the district's adopted
tax rate; and
(3) the proposition to approve the district's adopted
tax rate was not approved by the voters of the district at the
election.
SECTION 2. The change in law made by this Act applies to an
ad valorem tax year that begins on or after the effective date of
this Act.
SECTION 3. This Act takes effect January 1, 2026.
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