Texas SB749 modifies ad valorem tax rates for special districts and voter approval requirements.

Texas SB749 amends the adoption of ad valorem tax rates by certain special districts and voter approval of proposed tax rates exceeding the voter-approval tax rate. The bill mandates special purpose districts to post specific information on their websites, including details about the district's governing body, tax rates, and meeting notices. It also modifies the definition of "special taxing unit" in the Tax Code and allows junior colleges to impose maintenance taxes. The bill repeals certain sections of the Special District Local Laws Code and Water Code, effective from the 2026 tax year.

Texas SB749 modifies ad valorem tax rates for special districts and voter approval requirements.

Texas SB749 amends the adoption of ad valorem tax rates by certain special districts and voter approval of proposed tax rates exceeding the voter-approval tax rate. The bill mandates special purpose districts to post specific information on their websites, including details about the district's governing body, tax rates, and meeting notices. It also modifies the definition of "special taxing unit" in the Tax Code and allows junior colleges to impose maintenance taxes. The bill repeals certain sections of the Special District Local Laws Code and Water Code, effective from the 2026 tax year.