Texas Statutes
Chapter 26 - Assessment
Section 26.07. Automatic Election to Approve Tax Rate of Taxing Unit Other Than School District

Sec. 26.07. AUTOMATIC ELECTION TO APPROVE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT. (a) This section applies to a taxing unit other than a school district.
(b) If the governing body of a special taxing unit or a municipality with a population of 30,000 or more adopts a tax rate that exceeds the taxing unit's voter-approval tax rate, or the governing body of a taxing unit other than a special taxing unit or a municipality with a population of less than 30,000 regardless of whether it is a special taxing unit adopts a tax rate that exceeds the greater of the taxing unit's voter-approval tax rate or de minimis rate, the registered voters of the taxing unit at an election held for that purpose must determine whether to approve the adopted tax rate.
(c) The governing body shall order that the election be held in the taxing unit on the uniform election date prescribed by Section 41.001, Election Code, that occurs in November of the applicable tax year. The order calling the election may not be issued later than the 71st day before the date of the election. At the election, the ballots shall be prepared to permit voting for or against the proposition: "Approving the ad valorem tax rate of $_____ per $100 valuation in (name of taxing unit) for the current year, a rate that is $_____ higher per $100 valuation than the voter-approval tax rate of (name of taxing unit), for the purpose of (description of purpose of increase). Last year, the ad valorem tax rate in (name of taxing unit) was $__________ per $100 valuation." The ballot proposition must include the adopted tax rate, the difference between the adopted tax rate and the voter-approval tax rate, and the taxing unit's tax rate for the preceding tax year in the appropriate places.
(d) If a majority of the votes cast in the election favor the proposition, the tax rate for the current year is the rate that was adopted by the governing body.
(e) If the proposition is not approved as provided by Subsection (d), the taxing unit's tax rate for the current tax year is the taxing unit's voter-approval tax rate.
(f) If, after tax bills for the taxing unit have been mailed, a proposition to approve the taxing unit's adopted tax rate is not approved by the voters of the taxing unit at an election held under this section, the assessor for the taxing unit shall prepare and mail corrected tax bills. The assessor shall include with the bill a brief explanation of the reason for and effect of the corrected bill.
(g) If a property owner pays taxes calculated using the originally adopted tax rate of the taxing unit and the proposition to approve the adopted tax rate is not approved by voters, the taxing unit shall refund the difference between the amount of taxes paid and the amount due under the voter-approval tax rate if the difference between the amount of taxes paid and the amount due under the voter-approval tax rate is $1 or more. If the difference between the amount of taxes paid and the amount due under the voter-approval tax rate is less than $1, the taxing unit shall refund the difference on request of the taxpayer. An application for a refund of less than $1 must be made within 90 days after the date the refund becomes due or the taxpayer forfeits the right to the refund.
Acts 1979, 66th Leg., p. 2279, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 165, ch. 13, Sec. 119, eff. Jan. 1, 1982; Acts 1985, 69th Leg., 1st C.S., ch. 1, Sec. 2(a), eff. Sept. 1, 1985; Acts 1987, 70th Leg., ch. 457, Sec. 13, eff. Sept. 1, 1987; Acts 1987, 70th Leg., ch. 947, Sec. 9, eff. Jan. 1, 1988; Acts 1993, 73rd Leg., ch. 292, Sec. 1, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 728, Sec. 84, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 29.08, eff. Sept. 1, 1997.
Amended by:
Acts 2005, 79th Leg., Ch. 1368 (S.B. 18), Sec. 4, eff. June 18, 2005.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 51, eff. January 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438), Sec. 7, eff. June 16, 2021.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle D - Appraisal and Assessment

Chapter 26 - Assessment

Section 26.01. Submission of Rolls to Taxing Units

Section 26.012. Definitions

Section 26.013. Unused Increment Rate

Section 26.02. Assessment Ratios Prohibited

Section 26.03. Treatment of Captured Appraised Value and Tax Increment

Section 26.04. Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates

Section 26.041. Tax Rate of Unit Imposing Additional Sales and Use Tax

Section 26.042. Calculation and Adoption of Certain Tax Rates in Disaster Area

Section 26.043. Voter-Approval and No-New-Revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax

Section 26.044. No-New-Revenue Tax Rate to Pay for State Criminal Justice Mandate

Section 26.0441. Tax Rate Adjustment for Indigent Health Care

Section 26.0442. Tax Rate Adjustment for County Indigent Defense Compensation Expenditures

Section 26.0443. Tax Rate Adjustment for Eligible County Hospital Expenditures

Section 26.0444. Tax Rate Adjustment for Defunding Municipality

Section 26.045. Voter-Approval Tax Rate Relief for Pollution Control Requirements

Section 26.05. Tax Rate

Section 26.0501. Limitation on Tax Rate of Defunding Municipality

Section 26.052. Simplified Tax Rate Notice for Taxing Units With Low Tax Levies

Section 26.06. Notice, Hearing, and Vote on Tax Increase

Section 26.061. Notice of Meeting to Vote on Proposed Tax Rate That Does Not Exceed Lower of No-New-Revenue or Voter-Approval Tax Rate

Section 26.062. Additional Information to Be Included in Tax Rate Notice

Section 26.063. Alternate Provisions for Tax Rate Notice When De Minimis Rate Exceeds Voter-Approval Tax Rate

Section 26.065. Supplemental Notice of Hearing on Tax Rate Increase

Section 26.07. Automatic Election to Approve Tax Rate of Taxing Unit Other Than School District

Section 26.075. Petition Election to Reduce Tax Rate of Taxing Unit Other Than School District

Section 26.08. Automatic Election to Approve Tax Rate of School District

Section 26.081. Petition Signatures

Section 26.085. Election to Limit Dedication of School Funds to Junior College

Section 26.09. Calculation of Tax

Section 26.10. Prorating Taxes--Loss of Exemption

Section 26.11. Prorating Taxes--Acquisition by Government

Section 26.111. Prorating Taxes--Acquisition by Charitable Organization

Section 26.1115. Calculation of Taxes on Residence Homestead Generally

Section 26.112. Calculation of Taxes on Residence Homestead of Certain Persons

Section 26.1125. Calculation of Taxes on Residence Homestead of 100 Percent or Totally Disabled Veteran

Section 26.1127. Calculation of Taxes on Donated Residence Homestead of Disabled Veteran or Surviving Spouse of Disabled Veteran

Section 26.113. Prorating Taxes--Acquisition by Nonprofit Organization

Section 26.12. Units Created During Tax Year

Section 26.13. Taxing Unit Consolidation During Tax Year

Section 26.135. Tax Dates for Certain School Districts

Section 26.14. Annexation of Property During Tax Year

Section 26.15. Correction of Tax Roll

Section 26.151. Escrow Account for Property Taxes

Section 26.16. Posting of Tax-Related Information on County's Internet Website

Section 26.17. Database of Property-Tax-Related Information

Section 26.175. Property Tax Database Locator Website

Section 26.18. Posting of Tax Rate and Budget Information by Taxing Unit on Website