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HB 301

Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

89th Legislature, 2nd Called Session (2025) Introduced by Valoree Swanson

HB 301 adjusts Texas voting requirements for property tax increases above voter-approval rates, impacting local government revenue authority and taxpayer protections.

Filed
#elections--general(i0310) #politicalsubdivisions(i0588) #suttoncountyhospitaldistrict(d71tz) #specialdistricts&authorities--hospital(i0750) #taxation--property-assessment&collection(i0798) #taxation--property-miscellaneous(i0797) #taxation--property-taxrate(i0794)
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Bill Summary · HB 301

Legislative bill overview

HB 301 modifies the voting threshold required for property tax increases in Texas. Currently, taxing units can increase property tax rates beyond their voter-approval tax rate, but this bill appears to adjust the electoral requirements for such increases. The bill also includes conforming language changes to align related statutes with this new voting mechanism.

Why is this important

Property tax rates directly affect homeowners, renters (through increased housing costs), and businesses across Texas. Changes to voter approval thresholds for tax increases can either make it easier or harder for local governments to raise revenue, fundamentally altering the balance of power between elected officials and taxpayers. This is particularly significant in Texas, where property taxes are a major revenue source for schools and local services.

Potential points of contention

  • Voter threshold specifics: The exact voting percentage required (simple majority vs. supermajority) will determine whether tax increases become easier or harder to approve, affecting both local government flexibility and taxpayer protection
  • Equity concerns: Different voting requirements could disproportionately impact property owners in lower-income areas versus wealthier districts with different tax bases
  • Government revenue impact: Stricter voting requirements could constrain school funding and local services; looser requirements could increase tax burdens on fixed-income residents

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

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