SB 1502

relating to the authority of the governing body of a school district
to adopt an ad valorem tax rate that exceeds the district's
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 26.042, Tax Code, is amended by adding
Subsection (e-1) to read as follows:
(e-1)  The governing body of a school district may not adopt
a tax rate under Subsection (e) for a tax year in which:
(1)  the governing body previously adopted a tax rate
that exceeded the district's voter-approval tax rate;
(2)  an election was held under Section 26.08 for the
purpose of determining whether to approve the district's adopted
(3)  the proposition to approve the district's adopted
tax rate was not approved by the voters of the district at the
SECTION 2.  The change in law made by this Act applies to an
ad valorem tax year that begins on or after the effective date of
SECTION 3.  This Act takes effect January 1, 2026.