Texas HB105: Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

What the bill says

An act relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

From the introduced text, August 18, 2025:

A BILL TO BE ENTITLED AN ACT relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 48.202(f), Education Code, is amended to read as follows: (f) For a school year in which the dollar amount guaranteed level of state and local funds per weighted student per cent of tax effort ("GL") under Subsection (a-1)(2) exceeds the dollar amount guaranteed level of state and local funds per weighted student per cent of tax effort ("GL") under Subsection (a-1)(2) for the preceding school year, a school district shall reduce the district's tax rate under Section 45.0032(b)(2) for the tax year that corresponds to that school year to a rate that results in the amount of state and local funds per weighted student per cent of tax effort available to the district at the dollar amount guaranteed level for the preceding school year. A school district is not entitled to the amount equal to the increase of revenue described by this subsection for the school year for which the district must reduce the district's tax rate.[ADDED: For][[DELETED: Unless Section 26.042(e), Tax ] …

Sponsors

• Brian Harrison (R, HD-010) · primary sponsor

Latest actions

1. August 15, 2025: Filed

Common questions

What is HB105?

HB105 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

What does HB105 do?

In its own words: An act relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

What is the status of HB105?

Introduced as of August 15, 2025. Latest action: Filed (August 15, 2025).

Who sponsored HB105?

Brian Harrison (R, HD-010).

Where is the official record for HB105?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00105