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HB 763

Relating to the repeal of provisions authorizing certain taxing units in the year following the year in which a disaster occurs to adopt an ad valorem tax rate that exceeds the voter-approval tax rate without holding an election to approve the adopted tax rate; making conforming changes.

89th Legislature (2025) Introduced by Briscoe Cain and 1 co-sponsor

Repeals Texas law allowing taxing units to exceed voter-approved tax rates for one year post-disaster without election approval, limiting emergency revenue-raising authority.

Referred to Ways & Means
#disasterpreparedness&relief(i0211) #taxation--property-assessment&collection(i0798) #taxation--property-taxrate(i0794)
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WeVote Research Nonpartisan
Bill Summary · HB 763

Legislative bill overview

HB 763 would repeal a Texas law that currently allows certain taxing units (like school districts and municipalities) to temporarily exceed their voter-approved tax rate for one year following a declared disaster without holding a new election. The bill removes this post-disaster tax authority and makes associated conforming changes to state tax code.

Why is this important

This change affects how local governments can respond financially to major disasters. Currently, taxing units can quickly raise revenue for disaster recovery without electoral delay; removing this authority could limit their ability to fund emergency repairs and recovery efforts unless they either stay within existing approved rates or hold elections to raise rates. This impacts both local government fiscal flexibility and taxpayer obligations during crisis situations.

Potential points of contention

  • Disaster response capacity: Opponents may argue that removing emergency tax authority hampers quick recovery from hurricanes, floods, and other major disasters when rapid funding is critical
  • Taxpayer protections: Supporters may contend that any tax increase, even temporary emergency ones, should require voter approval rather than unilateral government action
  • Election timing: Questions about whether requiring elections during disaster recovery periods is practical or creates unreasonable delays in deploying emergency funds

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

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