Texas HB4979 amends the calculation of the voter-approval tax rate for certain junior college districts.
Texas HB4979 amends the Tax Code to redefine "special junior college district" as a junior college district with identical service area and taxing district boundaries, located in at least one county adjacent to an international border. The bill also modifies the calculation of the voter-approval tax rate for these districts, specifying formulas for the no-new-revenue tax rate and the voter-approval tax rate. The changes apply to ad valorem taxes for tax years beginning on or after January 1, 2026.
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