Texas HB47: Relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase.

What the bill says

An act relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase.

From the introduced text, August 15, 2025:

A BILL TO BE ENTITLED AN ACT relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 26.012, Tax Code, is amended by adding Subdivision (16-a) to read as follows: [ADDED: (16-a)][ADDED: ][ADDED: ][ADDED: "Materially deviate" means to make a ] [ADDED: significant change in carrying out the purpose stated to voters on a ] [ADDED: ballot proposition, stated in any order or resolution calling for ] [ADDED: an election required under this chapter, or stated in resolutions ] [ADDED: adopted to accompany or supplement a ballot proposition, including:] [] [ADDED: (B)][ADDED: ][ADDED: ][ADDED: a significant change in the financing ] [] [ADDED: (C)][ADDED: ][ADDED: ][ADDED: an increase of more than 33 percent in actual ] [] [ADDED: (D)][ADDED: ][ADDED: ][ADDED: a significant reduction in scope or scale of ] [] [ADDED: (E)][ADDED: ][ADDED: ][ADDED: a legal determination, including a finding ] [ADDED: under Chapter 1202 or 1205, Government Code, that the purpose ] [ADDED: stated on the ballot proposition or …

Sponsors

• Carl Tepper (R, HD-084) · primary sponsor
• Stan Lambert (R, HD-071)