HB 5303

relating to the vote required by the governing body of a taxing unit
to adopt an ad valorem tax rate that exceeds the voter-approval tax
rate or authorize the issuance of tax bonds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Chapter 1253, Government Code, is amended by
adding Section 1253.004 to read as follows:
Sec. 1253.004.  SUPERMAJORITY VOTE OF GOVERNING BODY
REQUIRED TO APPROVE GENERAL OBLIGATION BONDS.  Notwithstanding any
other law, a political subdivision may not issue general obligation
bonds unless at least 60 percent of the members of the governing
body of the political subdivision vote in favor of issuing the bonds
in the manner prescribed by law for official action by the governing
SECTION 2.  Chapter 26, Tax Code, is amended by adding
Section 26.0502 to read as follows:
Sec. 26.0502.  ADOPTION OF PROPOSED TAX RATE THAT EXCEEDS
VOTER-APPROVAL TAX RATE FOLLOWING ELECTION.  (a)  This section
applies only to the adoption of an annual tax rate that exceeds the
voter-approval rate by a taxing unit for the tax year following a
tax year in which a proposition to approve a tax rate that exceeds
the voter-approval rate was not approved by the voters in an
election required by Section 26.07 or Section 26.08.
(b)  Notwithstanding any other law, a taxing unit may not
adopt an annual tax rate that exceeds the voter-approval tax rate
unless at least 80 percent of the members of the governing body of
the taxing unit by record vote approve the ordinance, resolution,
SECTION 3.  Subchapter H, Chapter 49, Water Code, is amended
by adding Section 49.23604 to read as follows:
Sec. 49.23604.  ADOPTION OF PROPOSED TAX RATE THAT EXCEEDS
VOTER-APPROVAL TAX RATE FOLLOWING ELECTION.  (a)  This section
applies only to the adoption of an ad valorem tax rate for a
district for the tax year following a tax year in which a
proposition to approve a tax rate for the district was not approved
by the voters in an election required by Section 49.23601,
(b)  Notwithstanding any other law, unless at least 80
percent of the members of the board of a district vote in favor of
adopting the tax rate, the board of a district may not adopt a
combined debt service, contract, and operation and maintenance tax
(1)  the voter-approval tax rate as determined under
Section 49.23601(a), for a district described by Section
(2)  the mandatory tax election rate as determined
under Section 49.23602(a), for a district described by Section
(3)  the voter-approval tax rate as determined under
Section 49.23603(a), for a district described by Section
SECTION 4.  Section 1253.004, Government Code, as added by
this Act, applies only to general obligation bonds authorized to be
issued by the governing body of a political subdivision on or after
the effective date of this Act.
SECTION 5.  Section 26.0502, Tax Code, and Section 49.23604,
Water Code, as added by this Act, apply only to a tax year that
begins on or after the effective date of this Act.
SECTION 6.  This Act takes effect January 1, 2026.