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HB 43

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, 1st Called Session (2025) Introduced by Brian Harrison

HB 43 restructures Texas ad valorem tax rate calculations and modifies voter-approval requirements for tax rates exceeding established thresholds.

Filed
#elections--general(i0310) #specialdistricts&authorities--water&utility(i0755) #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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Bill Summary · HB 43

Legislative bill overview

HB 43 modifies how Texas taxing units calculate ad valorem (property) tax rates and changes the approval process for tax rates that exceed the voter-approval threshold. The bill makes structural changes to the methodology for determining tax rates and appears to alter requirements for voter approval when proposed rates cross established limits.

Why is this important

Property tax rates directly affect homeowners' and business owners' tax bills. Changes to calculation methods and approval procedures can shift the burden between different taxpayer groups and may affect how local governments fund schools, counties, and other services. The voter-approval threshold is a critical mechanism for taxpayer protection, so modifications to this process have significant fiscal implications for Texas residents.

Potential points of contention

  • Rate calculation methodology: Changes to how tax rates are computed could advantage or disadvantage specific property classifications or geographic areas
  • Voter approval standards: Altering the approval process for rates exceeding voter-approval thresholds raises questions about whether protections for taxpayers are being weakened or strengthened
  • Local government flexibility vs. taxpayer protection: Balancing municipalities' revenue needs against voter control over tax increases is historically contentious in Texas tax policy

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

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