Texas HB30 repeals provisions allowing certain taxing units to adopt higher ad valorem tax rates without an election in the year following a disaster.

Texas HB30 repeals provisions that allowed certain taxing units to adopt an ad valorem tax rate exceeding the voter-approved rate without holding an election in the year following a disaster. The bill also makes conforming changes to the Education Code and Tax Code, including specifying that a taxing unit must identify the disaster declaration that justifies the tax rate calculation. The changes apply to ad valorem taxes for tax years beginning on or after January 1, 2026.

Texas HB30 repeals provisions allowing certain taxing units to adopt higher ad valorem tax rates without an election in the year following a disaster.

Texas HB30 repeals provisions that allowed certain taxing units to adopt an ad valorem tax rate exceeding the voter-approved rate without holding an election in the year following a disaster. The bill also makes conforming changes to the Education Code and Tax Code, including specifying that a taxing unit must identify the disaster declaration that justifies the tax rate calculation. The changes apply to ad valorem taxes for tax years beginning on or after January 1, 2026.