Texas HB5444 restricts school districts from adopting a tax rate exceeding voter approval.

Texas HB5444 amends the Tax Code to restrict the governing body of a school district from adopting an ad valorem tax rate that exceeds the district's voter-approval tax rate. This restriction applies if the governing body previously adopted a tax rate exceeding voter approval, an election was held to determine voter approval, and the proposition to approve the tax rate was not approved by the voters. The change in law applies to an ad valorem tax year beginning on or after the effective date of the Act, which is January 1, 2026.

Texas HB5444 restricts school districts from adopting a tax rate exceeding voter approval.

Texas HB5444 amends the Tax Code to restrict the governing body of a school district from adopting an ad valorem tax rate that exceeds the district's voter-approval tax rate. This restriction applies if the governing body previously adopted a tax rate exceeding voter approval, an election was held to determine voter approval, and the proposition to approve the tax rate was not approved by the voters. The change in law applies to an ad valorem tax year beginning on or after the effective date of the Act, which is January 1, 2026.