Texas HB301: Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

What the bill says

An act relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

From the introduced text, August 26, 2025:

A BILL TO BE ENTITLED AN ACT relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Sections 281.124(d) and (f), Health and Safety Code, are amended to read as follows: (d) If[ADDED: at least two-thirds][[DELETED: a majority]] of the votes cast in the election favor the proposition, the tax rate for the specified tax year is the rate approved by the voters, and that rate is not subject to Section 26.07, Tax Code. The board shall adopt the tax rate as provided by Chapter 26, Tax Code. (f) Notwithstanding any other law, if[ADDED: at least two-thirds][[DELETED: a ] [DELETED: majority]] of the votes cast in the election favor the proposition, a governing body with approval authority over the district's budget or tax rate may not disapprove the tax rate approved by the voters or disapprove the budget based solely on the tax rate approved by the voters. SECTION 2. Section 1101.254(f), Special District Local Laws Code, is amended to read as follows: (f) This section does not affect the applicability of Section 26.07, Tax Code, to the district's tax rate, except that if [ADDED: at least two-thirds of the]district voters …

Sponsors

• Valoree Swanson (R, HD-150) · primary sponsor

Latest actions

1. August 26, 2025: Filed

Common questions

What is HB301?

HB301 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

What does HB301 do?

In its own words: An act relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

What is the status of HB301?

Introduced as of August 26, 2025. Latest action: Filed (August 26, 2025).

Who sponsored HB301?

Valoree Swanson (R, HD-150).

Where is the official record for HB301?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00301