Tex. Water Code § 49.23601 · Subchapter H. POWERS AND DUTIES
AUTOMATIC ELECTION TO APPROVE TAX RATE FOR LOW TAX RATE DISTRICTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section, "voter-approval tax rate" means the rate equal to the sum of the following tax rates for the district:
(1) the current year's debt service tax rate;
(2) the current year's contract tax rate; and
(3) the operation and maintenance tax rate that would impose 1.08 times the amount of the operation and maintenance tax imposed by the district in the preceding year on a residence homestead appraised at the average appraised value of a residence homestead in the district in that year, disregarding any homestead exemption available only to disabled persons or persons 65 years of age or older.
(b) This section applies only to a district the board of which has adopted an operation and maintenance tax rate for the current tax year that is 2.5 cents or less per $100 of taxable value.
(c) If the board of a district adopts a combined debt service, contract, and operation and maintenance tax rate that would impose more than 1.08 times the amount of tax imposed by the district in the preceding year on a residence homestead appraised at the average appraised value of a residence homestead in the district in that year, disregarding any homestead exemption available only to disabled persons or persons 65 years of age or older, an election must be held in accordance with the procedures provided by Sections 26.07(c)-(g), Tax Code, to determine whether to approve the adopted tax rate. If the adopted tax rate is not approved at the election, the district's tax rate is the voter-approval tax rate.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 89, 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/WA/htm/WA.49.htm
- Text hash
- sha256 3ed8841f059acf182b96c00221a5942257cff9b3d7bccbffa2e68e41d828a344
- 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
Cited by 3 provisions
Provisions in this library whose text cites Tex. Water Code § 49.23601. Each shows the citation as that text prints it.
Water Code
- Tex. Water Code § 49.236NOTICE OF TAX HEARING.Printed as Section 49.23601 | Section 49.23601, Water Code
- Tex. Water Code § 49.23602AUTOMATIC ELECTION TO APPROVE TAX RATE FOR CERTAIN DEVELOPED DISTRICTS.Printed as Section 49.23601 | Section 49.23601(a) | Section 49.23601(c)
- Tex. Water Code § 49.23603PETITION ELECTION TO REDUCE TAX RATE FOR CERTAIN DISTRICTS.Printed as Section 49.23601 or 49.23602
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.