Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to the authority of the governing body of a school district
to adopt an ad valorem tax rate that exceeds the district's
voter-approval tax rate.
Closes the Subsection (e) path after a failed tax election.
The bill blocks a school board from using a separate path in Subsection (e) of the Tax Code's school tax rules to adopt a rate above its voter-approval rate in a year when voters already rejected the board's higher rate at an election. It touches school district boards and the property owners and voters in those districts. Once voters vote down a tax rate increase, the board cannot turn around that same tax year and adopt a rate under Subsection (e), starting with tax years that begin on or after January 1, 2026.
Labels
Labels: BACK FROM THE DEAD. Same text as a bill filed before that died: 88R SB 1251 by Sen. Bettencourt (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.
relating to the authority of the governing body of a school district
to adopt an ad valorem tax rate that exceeds the district's
voter-approval tax rate.
WHAT IT DOES
Closes the Subsection (e) path after a failed tax election.
The bill blocks a school board from using a separate path in Subsection (e) of the Tax Code's school tax rules to adopt a rate above its voter-approval rate in a year when voters already rejected the board's higher rate at an election. It touches school district boards and the property owners and voters in those districts. Once voters vote down a tax rate increase, the board cannot turn around that same tax year and adopt a rate under Subsection (e), starting with tax years that begin on or after January 1, 2026.
CHARGES
[ ] NONE FOUND
TOTAL
No significant fiscal implication to the State is anticipated.
Last action, May 10, 2023: Referred to Ways & Means
Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.
89R10467 TJB-D
By: Troxclair
H.B. No. 5444
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the governing body of a school district
to adopt an ad valorem tax rate that exceeds the district's
voter-approval tax rate.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.042, Tax Code, is amended by adding
Subsection (e-1) to read as follows:
(e-1) The governing body of a school district may not adopt
a tax rate under Subsection (e) for a tax year in which:
(1) the governing body previously adopted a tax rate
that exceeded the district's voter-approval tax rate;
(2) an election was held under Section 26.08 for the
purpose of determining whether to approve the district's adopted
tax rate; and
(3) the proposition to approve the district's adopted
tax rate was not approved by the voters of the district at the
election.
SECTION 2. The change in law made by this Act applies to an
ad valorem tax year that begins on or after the effective date of
this Act.
SECTION 3. This Act takes effect January 1, 2026.