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HB 107

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, 1st Called Session (2025) Introduced by Valoree Swanson

HB 107 modifies voting requirements for Texas taxing units seeking ad valorem tax rates exceeding voter-approved thresholds, affecting property tax increase procedures.

Filed
#elections--administration(i0277) #politicalsubdivisions(i0588) #taxation--property-taxrate(i0794)
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Bill Summary · HB 107

Legislative bill overview

HB 107 modifies the voting threshold required for Texas taxing units to approve ad valorem tax rates that exceed their voter-approval tax rate (VATR). Currently, such increases require approval by a majority of qualified voters. This bill would change the procedural or numerical requirements for this voter authorization process.

Why is this important

Property tax increases above a jurisdiction's established VATR represent a significant financial decision for taxpayers and municipalities. The voting threshold directly affects how easily local governments can raise property taxes beyond voter-approved caps, influencing both government revenue capacity and taxpayer financial obligations across Texas.

Potential points of contention

  • Voter accessibility: Changes to voting thresholds may affect whether increases require simple majority approval or a higher supermajority, impacting how easily tax hikes can pass
  • Local government flexibility: Higher thresholds could constrain municipalities' ability to fund infrastructure and services, while lower thresholds could limit taxpayer control
  • Economic implications: Property tax changes affect housing affordability, business operating costs, and government funding for schools and emergency services

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

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