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HB 104

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 Brian Harrison

HB 104 alters the voter approval percentage required for Texas taxing units to impose property tax rate increases exceeding state limits.

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#elections--general(i0310) #suttoncountyhospitaldistrict(d71tz) #specialdistricts&authorities--hospital(i0750) #taxation--property-assessment&collection(i0798) #taxation--property-taxrate(i0794)
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Bill Summary · HB 104

Legislative bill overview

HB 104 modifies the voting threshold required for voters to approve ad valorem (property) tax rate increases that exceed a taxing unit's voter-approval tax rate. The bill makes conforming changes to Texas tax code provisions governing how local governments can raise property taxes beyond their statutory caps. This appears to adjust procedural or approval requirements for such tax increases.

Why is this important

Property tax increases directly affect homeowners' and businesses' annual tax bills. Changing the vote threshold—whether raising or lowering it—determines how easily local governments (schools, counties, cities) can exceed state-imposed tax rate limits. This has significant fiscal consequences for residents and budgetary flexibility for local governments.

Potential points of contention

  • Voter approval threshold: If the bill lowers the required approval percentage, critics may argue it makes tax increases too easy; if it raises it, opponents may say it restricts local government funding capacity
  • Local control versus taxpayer protection: Tensions between allowing elected local officials fiscal autonomy versus protecting taxpayers from unwanted tax burdens
  • Impact on school funding: Since school districts use ad valorem taxes heavily, changes could affect education funding levels and equity across districts

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

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