Texas legislation · 89th Legislature 2nd Special Session
Texas SB10: Relating to the calculation of the voter-approval tax rate for certain taxing units.
Status: Passed both chambers, August 25, 2025
What the bill says
An act relating to the calculation of the voter-approval tax rate for certain taxing units.
From the amended text, August 22, 2025:
A BILL TO BE ENTITLED AN ACT relating to the calculation of the voter-approval tax rate for certain taxing units. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 26.04(c), Tax Code, is amended to read as follows: (c) After the assessor for the taxing unit submits the appraisal roll for the taxing unit to the governing body of the taxing unit as required by Subsection (b), an officer or employee designated by the governing body shall calculate the no-new-revenue tax rate and the voter-approval tax rate for the taxing unit, where: (1) "No-new-revenue tax rate" means a rate expressed in dollars per $100 of taxable value calculated according to the following formula: NO-NEW-REVENUE TAX RATE = (LAST YEAR'S LEVY - LOST PROPERTY LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE) ; and (2) "Voter-approval tax rate" means a rate expressed in dollars per $100 of taxable value calculated according to the following applicable formula: (A) for a special taxing unit: VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE x 1.08) + CURRENT DEBT RATE ; [[DELETED: or]] (B)[ADDED: for a municipality or county with a ] [ADDED: population of less than 75,000 that is not a special taxing unit:] [ADDED: VOTER-APPROVAL TAX RATE = (NO-NEW-REVENUE MAINTENANCE ] [ADDED: AND OPERATIONS RATE x …
Sponsors
- Paul Bettencourt (R, SD-007) · primary sponsor
- Brian Birdwell (R, SD-022)
- Donna Campbell (R, SD-025)
- Charles Creighton (R, SD-004)
- Brent Hagenbuch (R, SD-030)
- Bob Hall (R, SD-002)
- Adam Hinojosa (R, SD-027)
- Joan Huffman (R, SD-017)
- Bryan Hughes (R, SD-001)
- Ken King (R, HD-088)
- Lois Kolkhorst (R, SD-018)
- Mayes Middleton (R)
Latest actions
- : Reason for vote recorded in Journal
- : Statement(s) of vote recorded in Journal
- : Record vote (RV#139)
- : House refuses to adopt conference comm. rept.
- : Conf. Comm. Report distributed
- : Conference committee report filed
- : House appoints conferees-reported
- : House grants request for conf comm-reported
- : House appoints conferees
- : House grants request for conference committee
Votes
- Ways & Means Committee Vote (Out of committee): 7 yea, 3 nay, passed
- Finance Committee Vote (Out of committee): 9 yea, 3 nay, passed
- Record vote RV#139 (September 2, 2025): 10 yea, 3 nay, passed
- Record vote RV#63 (August 25, 2025): 11 yea, 1 nay, passed
- Record vote RV#54 (August 25, 2025): 12 yea, 3 nay, passed
- Record vote RV#53 (August 25, 2025): 18 yea, 4 nay, passed
Subjects: Taxation--Property-Tax Rate, Political Subdivisions, Taxation--Property-Miscellaneous, Taxation--Property-Assessment & Collection, Elections--General
Common questions
- What is SB10?
- SB10 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the calculation of the voter-approval tax rate for certain taxing units.
- What does SB10 do?
- In its own words: An act relating to the calculation of the voter-approval tax rate for certain taxing units.
- What is the status of SB10?
- Passed both chambers as of August 25, 2025. Latest action: Reason for vote recorded in Journal (September 2, 2025).
- Who sponsored SB10?
- Paul Bettencourt (R, SD-007), with 11 co-sponsors.
- Where is the official record for SB10?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=SB00010
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.