Tex. Spec. Dist. Local Laws Code § 1101.254 · Subchapter F. TAXES
LIMIT ON ANNUAL INCREASE IN TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Notwithstanding Section 1101.253, the board may not in any year increase the tax rate by five cents or more on each $100 valuation above the tax rate imposed in the preceding year unless the increase is approved at an election held under this section.
(b) The board may order an election to increase the district's tax rate by five cents or more on each $100 of valuation above the rate imposed in the preceding year. The board shall order the election if the board receives a petition requesting an election that is signed by at least 15 percent of the registered voters in the district.
(c) The ballot for the election shall be printed to permit voting for or against the proposition: "The imposition of the (insert year) annual tax by the district for hospital purposes at a rate not to exceed (insert rate) cents on the $100 valuation of all taxable property in the district."
(d) If a majority of the votes favor the proposition, the board may impose taxes as authorized by the proposition. If a majority of the votes do not favor the proposition, the board may not increase the tax rate for that year by five cents or more on each $100 valuation above the tax rate imposed in the preceding year.
(e) This section does not authorize the board to impose taxes in an amount that exceeds the maximum amount approved by the voters under Section 1101.253.
(f) This section does not affect the applicability of Section 26.07, Tax Code, to the district's tax rate, except that if district voters approve a tax rate increase under this section, Section 26.07, Tax Code, does not apply to the tax rate for that year.
(g) Section 41.001(a), Election Code, does not apply to an election ordered under this section.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 83, eff. January 1, 2020.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1101.htm
- Text hash
- sha256 20e1636a47bddf2ac0539384c8ca8b2c5de5dbbab14522c31f751811e0fc21fb
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Election Code
Special District Local Laws Code
Cited by 1 provision
Provisions in this library whose text cites Tex. Spec. Dist. Local Laws Code § 1101.254. Each shows the citation as that text prints it.
Special District Local Laws Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.