WeVote
Log In

Bill

Bill

SB 3026

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 (2025) Introduced by Paul Bettencourt

SB 3026 revises Texas property tax rate calculations and approval procedures for tax increases exceeding voter-approval thresholds, affecting local government funding and taxpayer consent requirements.

Referred to Local Government
#elections--general(i0310) #lakeviewmanagement&developmentdistrict(dz3nb) #reevescountygroundwaterconservationdistrict(de5uf) #specialdistricts&authorities--miscellaneous(i0770) #taxation--property-assessment&collection(i0798) #taxation--property-miscellaneous(i0797) #taxation--property-taxrate(i0794) #taxation--schooldistrict(i0785)
0
WeVote Research Nonpartisan
Bill Summary · SB 3026

Legislative bill overview

SB 3026 modifies how Texas taxing units calculate ad valorem (property) tax rates and establishes new procedures for approving tax rate increases that exceed the voter-approval threshold. The bill makes conforming changes to existing tax code provisions related to rate calculations and approval mechanisms.

Why is this important

Property tax rates directly affect homeowners, businesses, and renters across Texas. Changes to how rates are calculated and approved can determine whether tax increases require voter consent or can proceed through alternative approval methods, impacting both tax burdens and local government funding capabilities.

Potential points of contention

  • Voter approval requirements: The bill may alter when local governments must seek voter approval for tax increases, potentially shifting power between elected officials and taxpayers depending on specific language changes
  • Rate calculation methodology: Changes to calculation methods could benefit some taxing units while disadvantaging others, affecting how much revenue different municipalities can generate
  • Implementation complexity: Conforming changes across multiple provisions could create confusion during transition or inconsistent application across different taxing units until clarified

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

Sign in to ask a question.