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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.

89th Legislature, 2nd Called Session (2025) Introduced by Brian Harrison

HB 105 restructures Texas ad valorem tax rate calculations and voter approval procedures for property tax increases exceeding statutory thresholds.

Filed
#elections--general(i0310) #politicalsubdivisions(i0588) #specialdistricts&authorities--water&utility(i0755) #taxation--alcoholicbeverages(i0812) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-miscellaneous(i0797) #taxation--property-taxrate(i0794) #taxation--schooldistrict(i0785)
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WeVote Research Nonpartisan
Bill Summary · HB 105

Legislative bill overview

HB 105 modifies how Texas taxing units calculate ad valorem tax rates and establishes procedures for voter approval when proposed tax rates exceed the voter-approval threshold. The bill makes conforming changes to existing tax code provisions related to rate calculations and approval mechanisms for property tax increases.

Why is this important

Property tax rates directly affect homeowners' tax bills and local government revenue. Changes to how rates are calculated and approved can shift the balance of power between local governments seeking to increase taxes and voters who must approve those increases. This impacts both municipal/school district budgets and household finances across Texas.

Potential points of contention

  • Voter approval process: The bill modifies approval mechanisms for tax rates exceeding voter-approval thresholds, which could either make it easier or harder for governments to raise taxes depending on specific language
  • Calculation methodology: Changes to rate calculation formulas could affect how property taxes are assessed, potentially benefiting some property classes or jurisdictions over others
  • Local government flexibility: Altering how taxing units calculate rates may constrain or expand their fiscal autonomy compared to current law, affecting their ability to fund services

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

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