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HB 30

Relating to the effect of a disaster and associated costs on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.

89th Legislature (2025) Introduced by Daniel Alders and 15 co-sponsors

HB 30 lets Texas taxing units adjust tax rate calculations after disasters to prevent automatic rate spikes from declining property values during recovery periods.

Effective on 1/1/26
#disasterpreparedness&relief(i0211) #taxation--property-assessment&collection(i0798) #taxation--property-taxrate(i0794)
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WeVote Research Nonpartisan
Bill Summary · HB 30

Legislative bill overview

HB 30 modifies how Texas taxing units (cities, counties, school districts) calculate tax rates when a disaster occurs and impacts property values or tax base. The bill adjusts the procedure for adopting tax rates to account for disaster-related revenue losses, preventing automatic tax rate increases that would result from reduced property values during recovery periods.

Why is this important

After major disasters, property values typically decline temporarily, which can artificially inflate effective tax rates if calculated using pre-disaster baselines. This bill allows taxing units to adjust their rate calculations to avoid unintended tax increases on residents already dealing with disaster recovery, while also affecting how much revenue these units can generate during critical rebuilding periods.

Potential points of contention

  • Revenue impact on services: By allowing tax rate adjustments downward, taxing units may collect less revenue during disasters, potentially reducing funding for emergency services, infrastructure repair, and recovery support when demand is highest
  • Definition and determination of disasters: The bill's effectiveness depends on how "disaster" is defined and who determines when conditions qualify, which could create disputes or inconsistent application across jurisdictions
  • Equity concerns: Disaster-affected properties receive relief while non-affected properties may see higher effective rates, raising questions about fairness and potential cost-shifting between residents

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

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