HB 5161

relating to the authority of the officer or employee designated by
the governing body of a municipality to calculate certain ad
valorem tax rates of the municipality to recalculate those rates.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 26.013(a)(2), Tax Code, is amended to
(2)  "Voter-approval tax rate" means a taxing unit's
voter-approval tax rate in the applicable preceding tax year[, as
adopted by the taxing unit during the applicable preceding tax
year,] less the unused increment rate for that preceding tax year.
SECTION 2.  Section 26.013, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1)  For purposes of this section, a voter-approval tax
rate that is recalculated under Section 26.04(c-3) is the taxing
unit's voter-approval tax rate in the applicable preceding tax
SECTION 3.  Section 26.04, Tax Code, is amended by adding
Subsection (c-3) and amending Subsections (d-1), (d-2), and (d-3)
(c-3)  Notwithstanding any other provision of this chapter,
the officer or employee designated by the governing body of a
municipality to calculate the municipality's no-new-revenue tax
rate and voter-approval tax rate for a tax year under Subsection
(c-2) shall recalculate those rates for that tax year after the
municipality receives the certified appraisal roll.
(d-1)  The designated officer or employee shall use the tax
rate calculation forms prescribed by the comptroller under Section
5.07 in calculating or recalculating the no-new-revenue tax rate
and the voter-approval tax rate.
(d-2)  The designated officer or employee may not submit the
no-new-revenue tax rate and the voter-approval tax rate to the
governing body of the taxing unit and the taxing unit may not adopt
a tax rate until the designated officer or employee certifies on the
tax rate calculation forms that the designated officer or employee
has accurately calculated the tax rates and has used values that are
the same as the values shown in the taxing unit's certified
appraisal roll in performing the calculations.  The designated
officer or employee shall make the same certification required by
this subsection on the tax rate calculation forms used to
recalculate the tax rates under Subsection (c-3).
(d-3)  As soon as practicable after the designated officer or
employee calculates or recalculates the no-new-revenue tax rate and
the voter-approval tax rate of the taxing unit, the designated
officer or employee shall submit the tax rate calculation forms
used in calculating or recalculating the rates to the county
assessor-collector for each county in which all or part of the
territory of the taxing unit is located.
SECTION 4.  Section 26.16(d-1), Tax Code, is amended to read
(d-1)  In addition to posting the information described by
Subsection (a), the county assessor-collector shall post on the
Internet website of the county for each taxing unit all or part of
the territory of which is located in the county:
(1)  the tax rate calculation forms used by the
designated officer or employee of each taxing unit to calculate or
recalculate the no-new-revenue and voter-approval tax rates of the
taxing unit for the most recent five tax years beginning with the
2020 tax year, as certified by the designated officer or employee
(2)  the name and official contact information for each
member of the governing body of the taxing unit.
SECTION 5.  Section 26.17(e), Tax Code, is amended to read as
(e)  The officer or employee designated by the governing body
of each taxing unit in which the property is located to calculate
the no-new-revenue tax rate and the voter-approval tax rate for the
taxing unit must electronically incorporate into the database:
(1)  the information described by Subsections (b)(5),
(6), (7), (12), and (13), as applicable, as the information becomes
(2)  the tax rate calculation forms prepared under
Section 26.04(d-1) at the same time the designated officer or
employee submits the tax rates to the governing body of the taxing
unit under Section 26.04(e); and
(3)  the tax rate calculation forms prepared under
Section 26.04(c-3) as soon as practicable after certifying the
SECTION 6.  This Act takes effect September 1, 2025.