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Bill

SB 266

Relating to certain tax and fee collection procedures and taxpayer suits.

89th Legislature (2025) Introduced by Tom Craddick and 1 co-sponsor

Texas modifies tax collection procedures and restricts or redefines when taxpayers can challenge tax assessments through litigation, effective immediately.

Effective immediately
#attorneygeneral(v2811) #audits&auditors(s4334) #comptrollerofpublicaccounts(v2608) #civilremedies&liabilities(i0065) #taxation--general(i0815) #taxation--property-appealoftaxdecisions(i0796)
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Bill Summary · SB 266

Legislative bill overview

SB 266 modifies Texas procedures for tax and fee collection by state and local governments, and establishes new rules governing when taxpayers can sue over tax disputes. The bill became effective immediately upon the Governor's signature on May 24, 2025, indicating urgency in its implementation.

Why is this important

Tax collection procedures directly affect both government revenue operations and taxpayer rights. Changes to lawsuit procedures can significantly impact individuals' and businesses' ability to challenge tax assessments, potentially affecting dispute resolution timelines and costs for thousands of Texas taxpayers and entities.

Potential points of contention

  • Taxpayer access to courts: Restricting or narrowing when taxpayers can sue may prevent legitimate disputes from being heard, while broadening suit provisions could increase litigation burden on government agencies
  • Government revenue collection: Procedural changes could accelerate or delay tax collection, affecting state and local budget certainty and cash flow
  • Disproportionate impact: Small businesses and lower-income taxpayers may face different challenges navigating new procedures compared to large corporations with legal resources

Compiled from official sources — confirm details with the bill’s official record.

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