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SB 749

Relating to the adoption of an ad valorem tax rate by certain special districts and voter approval of a proposed ad valorem tax rate that exceeds the voter-approval tax rate.

89th Legislature (2025) Introduced by Lois Kolkhorst

SB 749 modifies how Texas special districts adopt property tax rates and seek voter approval when exceeding established tax rate limits.

Referred to Local Government
#education--juniorcollegedistricts(i0225) #specialdistricts&authorities--hospital(i0750) #specialdistricts&authorities--municipalutilitydistricts(i0009) #specialdistricts&authorities--riverauthorities(i0011) #specialdistricts&authorities--water&utility(i0755) #specialdistricts&authorities--watercontrolimprovedist.(i0012) #taxation--property-assessment&collection(i0798) #taxation--property-taxrate(i0794)
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WeVote Research Nonpartisan
Bill Summary · SB 749

Legislative bill overview

SB 749 addresses how certain special districts in Texas can adopt and increase ad valorem (property) tax rates. The bill appears to modify the process for setting tax rates that exceed voter-approved thresholds, likely establishing new procedural requirements or limitations for special districts seeking to raise property taxes beyond previously approved levels.

Why is this important

Property tax rates directly affect homeowners' and business owners' tax obligations. Changes to how special districts can raise taxes impact local government funding for services like water, drainage, fire protection, and emergency services. This bill could either restrict or enable special districts to increase revenues without additional voter approval, affecting both taxpayers and the ability of local services to maintain operations.

Potential points of contention

  • Voter approval requirements: Whether special districts should need new voter approval to exceed previously established tax rate caps, or if they can increase rates through administrative action
  • Revenue vs. control: Tension between allowing special districts adequate funding for essential services versus protecting taxpayers from tax increases without their explicit consent
  • Equity concerns: Whether different rules for different special districts create fairness issues across Texas communities, potentially affecting property values and development patterns

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

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