Tex. Tax Code § 26.0444 · Chapter 26. ASSESSMENT
TAX RATE ADJUSTMENT FOR DEFUNDING MUNICIPALITY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section:
(1) "Defunding municipality" means a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code.
(2) "Municipal public safety expenditure adjustment" means an amount equal to the positive difference, if any, between:
(A) the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year; and
(B) the amount of money spent by the municipality for public safety during the period for which the budget described by Paragraph (A) is in effect.
(b) The no-new-revenue maintenance and operations rate for a defunding municipality is decreased by the rate computed according to the following formula:
Municipal Public Safety Expenditure Adjustment / (Current Total Value - New Property Value)
(c) A defunding municipality shall provide a notice of the decrease in the no-new-revenue maintenance and operations rate provided by this section in the information published under Section 26.04(e) and, as applicable, in the notice prescribed by Section 26.06 or 26.061.
(d) For purposes of Subsection (a)(2), the amount of money appropriated for public safety and the amount of money spent by the municipality for public safety does not include:
(1) any grant money received by the municipality during any fiscal year; or
(2) any sales and use tax revenue received by the municipality for the purpose of financing a crime control and prevention district under Chapter 363, Local Government Code, during any fiscal year.
Notes and commentary — not statutory text
History
Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 3.01, eff. September 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.26.htm
- Text hash
- sha256 8f0545b7472c22e2a94e52808af2064bf294acc9cf7754aa820a3482b33108d5
- 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.
Local Government Code
Tax Code
- Tex. Tax Code § 26.04SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-REVENUE AND VOTER-APPROVAL TAX RATES.Printed as Section 26.04(e)
- Tex. Tax Code § 26.06NOTICE, HEARING, AND VOTE ON TAX INCREASE.Printed as Section 26.06 or 26.061
- Tex. Tax Code § 26.061NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR VOTER-APPROVAL TAX RATE.Printed as Section 26.06 or 26.061
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.