Texas SB10 amends the calculation of the voter-approval tax rate for certain taxing units.
Texas SB10 modifies the Tax Code to change how the voter-approval tax rate is calculated for certain taxing units. The bill introduces new formulas for calculating the voter-approval tax rate, distinguishing between special taxing units, municipalities or counties with populations under 75,000, and other taxing units. The changes apply to ad valorem taxes imposed for tax years beginning on or after January 1, 2026.
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