Texas 2025 - 89th Regular

Texas Senate Bill SB3071 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R30235 TJB-F
2	2	By: Bettencourt S.B. No. 3071
3	3
4	4
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the authority of a property owner to obtain an
10	10	injunction restraining the collection of ad valorem taxes by a
11	11	taxing unit if the taxing unit adopts a tax rate that exceeds the
12	12	voter-approval tax rate and subsequently takes an action that
13	13	constitutes a material deviation from the stated purpose of the tax
14	14	increase.
15	15	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16	16	SECTION 1. Section 26.012, Tax Code, is amended by adding
17	17	Subdivision (16-a) to read as follows:
18	18	(16-a) "Materially deviate" means to make a
19	19	significant change in carrying out the purpose stated to voters on a
20	20	ballot proposition, stated in any order or resolution calling for
21	21	an election required under this chapter, or stated in resolutions
22	22	adopted to accompany or supplement a ballot proposition, including:
23	23	(A) a significant change in purpose;
24	24	(B) a significant change in the financing
25	25	structure for the purpose;
26	26	(C) an increase of more than 33 percent in actual
27	27	or projected costs of the purpose;
28	28	(D) a significant reduction in scope or scale of
29	29	the purpose;
30	30	(E) a legal determination, including a finding
31	31	under Chapter 1202 or 1205, Government Code, that the purpose
32	32	stated on the ballot proposition or any order or resolution calling
33	33	for an election required under this chapter was not in conformity
34	34	with law; or
35	35	(F) any other attempt to substantially impair the
36	36	rights and expectations of the voters as they existed at the time of
37	37	the election.
38	38	SECTION 2. Section 26.05, Tax Code, is amended by adding
39	39	Subsection (e-2) to read as follows:
40	40	(e-2) A person who owns taxable property is entitled to an
41	41	injunction restraining the collection of taxes by a taxing unit in
42	42	which the property is taxable if the taxing unit materially
43	43	deviates from the purpose stated at the time the voters approved a
44	44	tax rate under this chapter. An action to enjoin the collection of
45	45	taxes must be filed not later than the 15th day after the date the
46	46	taxing unit adopts a tax rate. A property owner is not required to
47	47	pay the taxes imposed by a taxing unit on the owner's property while
48	48	an action filed by a property owner under this subsection is
49	49	pending. If the property owner pays the taxes and subsequently
50	50	prevails in the action, the property owner is entitled to a refund
51	51	of the taxes paid, together with reasonable attorney's fees and
52	52	court costs. The property owner is not required to apply to the
53	53	collector for the taxing unit to receive the refund.
54	54	SECTION 3. Section 26.05(e-2), Tax Code, as added by this
55	55	Act, applies only to an ad valorem tax rate adopted on or after the
56	56	effective date of this Act.
57	57	SECTION 4. This Act takes effect immediately if it receives
58	58	a vote of two-thirds of all the members elected to each house, as
59	59	provided by Section 39, Article III, Texas Constitution. If this
60	60	Act does not receive the vote necessary for immediate effect, this
61	61	Act takes effect September 1, 2025.