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SB 1449

Relating to the effect of a disaster and associated costs to remove debris or wreckage 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 Paul Bettencourt

Texas bill excludes disaster debris removal costs from tax rate calculations to prevent emergency spending from raising property taxes post-disaster.

Not again placed on intent calendar
#disasterpreparedness&relief(i0211) #taxation--property-assessment&collection(i0798) #taxation--property-taxrate(i0794)
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WeVote Research Nonpartisan
Bill Summary · SB 1449

Legislative bill overview

SB 1449 modifies how Texas taxing units calculate tax rates following disasters by excluding disaster-related debris removal costs from certain tax rate calculations. The bill adjusts the procedure that local governments must follow when adopting tax rates in the aftermath of natural disasters or emergency events.

Why is this important

Disasters create substantial financial burdens for local governments, and this bill attempts to prevent those emergency costs from artificially inflating tax rate calculations in subsequent years. How disaster costs are treated in tax calculations affects both local government budgets and property tax rates that residents and businesses pay.

Potential points of contention

  • Fiscal impact debate: Whether excluding disaster costs from rate calculations provides necessary relief or shifts financial burdens to other budget areas or future years
  • Definition and scope: Which costs qualify as "disaster-related" and what triggers the special treatment—natural disasters only, or broader emergencies
  • Equity concerns: Whether this creates differential treatment across taxing units based on disaster exposure, potentially benefiting disaster-affected areas while other areas maintain standard calculations

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

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