Texas HB9 amends the calculation of the voter-approval tax rate for certain taxing units.

Texas HB9 amends the Tax Code to change how the voter-approval tax rate is calculated for certain taxing units. The bill specifies different formulas for special taxing units, municipalities or counties with populations under 75,000, and other taxing units. It also adjusts the calculation for years when a taxing unit ceases to impose an additional sales and use tax. The changes apply to ad valorem taxes imposed for tax years beginning on or after the effective date of the Act, which is January 1, 2026.

Texas HB9 amends the calculation of the voter-approval tax rate for certain taxing units.

Texas HB9 amends the Tax Code to change how the voter-approval tax rate is calculated for certain taxing units. The bill specifies different formulas for special taxing units, municipalities or counties with populations under 75,000, and other taxing units. It also adjusts the calculation for years when a taxing unit ceases to impose an additional sales and use tax. The changes apply to ad valorem taxes imposed for tax years beginning on or after the effective date of the Act, which is January 1, 2026.