Texas legislation · 89th Legislature 2nd Special Session
Texas HB88: Relating to the effect of a disaster on the calculation of the voter-approval tax rate for a taxing unit that is located in a large federally declared disaster area.
Status: Introduced, August 15, 2025
What the bill says
An act relating to the effect of a disaster on the calculation of the voter-approval tax rate for a taxing unit that is located in a large federally declared disaster area.
From the introduced text, August 15, 2025:
A BILL TO BE ENTITLED AN ACT relating to the effect of a disaster on the calculation of the voter-approval tax rate for a taxing unit that is located in a large federally declared disaster area. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 26.042(a-1), Tax Code, as added by H.B. 30, Acts of the 89th Legislature, Regular Session, 2025, and effective January 1, 2026, is amended by adding Subdivision (4) to read as follows: [ADDED: (4) "Large disaster area taxing unit" means:] [ADDED: (A)][ADDED: ][ADDED: ][ADDED: a county the majority of the territory of ] [ADDED: which is located in an area of this state that consists of at least ] [ADDED: three counties and that has been declared a disaster area under the ] [ADDED: Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 ] [ or] [ADDED: (B)][ADDED: ][ADDED: ][ADDED: a taxing unit other than a county the ] [ADDED: majority of the territory of which is located in a county described ] [ADDED: by Paragraph (A).] SECTION 2. Section 26.042(a-2), Tax Code, as added by H.B. 30, Acts of the 89th Legislature, Regular Session, 2025, and effective January 1, 2026, is amended to read as follows: (a-2) The voter-approval tax rate the governing body of the taxing unit may …
Sponsors
- Trey Martinez Fischer (D, HD-116) · primary sponsor
Latest actions
- : Filed
Subjects: Taxation--Property-Tax Rate, Taxation--Property-Assessment & Collection, Disaster Preparedness & Relief
Common questions
- What is HB88?
- HB88 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the effect of a disaster on the calculation of the voter-approval tax rate for a taxing unit that is located in a large federally declared disaster area.
- What does HB88 do?
- In its own words: An act relating to the effect of a disaster on the calculation of the voter-approval tax rate for a taxing unit that is located in a large federally declared disaster area.
- What is the status of HB88?
- Introduced as of August 15, 2025. Latest action: Filed (August 15, 2025).
- Who sponsored HB88?
- Trey Martinez Fischer (D, HD-116).
- Where is the official record for HB88?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00088
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.