HB 105

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.

Principle Criteria

Free Enterprise

Property Rights

Personal Responsibility

Limited Government

Individual Liberty

Digest

HB 105 simplifies the calculation of the voter-approval tax rate by removing multiple exceptions and rate multipliers (e.g., 1.035 or 1.08 formulas). It makes conforming changes across the Tax Code and Special District Local Laws to standardize rate-setting procedures and repeals several provisions related to optional voter petitions, disaster exceptions, and district-specific rate thresholds.

Author (1)

Brian Harrison

Contact the Author

Rep. Brian Harrison

Capitol Phone:

(512) 463-0516

Capitol Office:

EXT E1.414

E-Mail:

[email protected]

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