Bill Text: TX HB3879 | 2025-2026 | 89th Legislature | Comm Sub
Bill Title: Relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2025-05-10 - Committee report sent to Calendars [HB3879 Detail]
Download: Texas-2025-HB3879-Comm_Sub.html
| 89R26468 TJB-F | |||
| By: Troxclair | H.B. No. 3879 | ||
| Substitute the following for H.B. No. 3879: | |||
| By: Vasut | C.S.H.B. No. 3879 | ||
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| relating to the authority of a property owner to obtain an | ||
| injunction restraining the collection of ad valorem taxes by a | ||
| taxing unit if the taxing unit adopts a tax rate that exceeds the | ||
| voter-approval tax rate and subsequently takes an action that | ||
| constitutes a material deviation from the stated purpose of the tax | ||
| increase. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 26.012, Tax Code, is amended by adding | ||
| Subdivision (16-a) to read as follows: | ||
| (16-a) "Materially deviate" means to make a | ||
| significant change in carrying out the purpose stated to voters on a | ||
| ballot proposition, stated in any order or resolution calling for | ||
| an election required under this chapter, or stated in resolutions | ||
| adopted to accompany or supplement a ballot proposition, including: | ||
| (A) a significant change in purpose; | ||
| (B) a significant change in the financing | ||
| structure for the purpose; | ||
| (C) an increase of more than 33 percent in actual | ||
| or projected costs of the purpose; | ||
| (D) a significant reduction in scope or scale of | ||
| the purpose; | ||
| (E) a legal determination, including a finding | ||
| under Chapter 1202 or 1205, Government Code, that the purpose | ||
| stated on the ballot proposition or any order or resolution calling | ||
| for an election required under this chapter was not in conformity | ||
| with law; or | ||
| (F) any other attempt to substantially impair the | ||
| rights and expectations of the voters as they existed at the time of | ||
| the election. | ||
| SECTION 2. Section 26.05, Tax Code, is amended by adding | ||
| Subsection (e-2) to read as follows: | ||
| (e-2) A person who owns taxable property is entitled to an | ||
| injunction restraining the collection of taxes by a taxing unit in | ||
| which the property is taxable if the taxing unit has materially | ||
| deviated from the purpose stated in the ballot for an election | ||
| required to be held under Section 26.07, in the order or resolution | ||
| ordering the election, or in an order or resolution accompanying | ||
| the ballot. An action to enjoin the collection of taxes must be | ||
| filed not later than the 15th day after the date the taxing unit | ||
| adopts a tax rate. A property owner who owns taxable property in | ||
| the taxing unit is not required to pay the taxes imposed by the | ||
| taxing unit on the owner's property while an action to enjoin the | ||
| collection of the taxes under this subsection is pending. If a | ||
| property owner pays the taxes and the property owner who filed the | ||
| action subsequently prevails in the action, the property owner who | ||
| paid the taxes is entitled to a refund of the taxes paid. A property | ||
| owner is not required to apply to the collector for the taxing unit | ||
| to receive the refund. A property owner who files an action under | ||
| this subsection and subsequently prevails is entitled to reasonable | ||
| attorney's fees and court costs. | ||
| SECTION 3. Section 26.05(e-2), Tax Code, as added by this | ||
| Act, applies to an action filed by a property owner to enjoin the | ||
| collection of ad valorem taxes for a material deviation from the | ||
| purpose stated in the ballot for an election required to be held | ||
| under Section 26.07 of that code, in the order or resolution | ||
| ordering the election, or in an order or resolution accompanying | ||
| the ballot, only if the material deviation occurs on or after the | ||
| effective date of this Act. | ||
| SECTION 4. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2025. | ||
