Tex.
Health & Safety Code Section 281.124
Election to Approve Tax Rate in Excess of Voter-approval Tax Rate
(a)
This section applies only to a district created in a county with a population of more than 1.2 million that was not included in the boundaries of a hospital district before September 1, 2003.(b)
The board may hold an election at which the registered voters of the district may approve a tax rate for the current tax year that exceeds the district’s voter-approval tax rate for the year computed under Chapter 26 (Assessment), Tax Code, by a specific rate stated in dollars and cents per $100 of taxable value.(c)
An election under this section must be held at least 180 days before the date on which the district’s tax rate is adopted by the board. At the election, the ballot shall be prepared to permit voting for or against the proposition: “Approving the ad valorem tax rate of $ (insert total proposed tax rate) per $100 valuation in (insert district name) for the (insert current tax year) tax year, a rate that exceeds the district’s voter-approval tax rate. The proposed ad valorem tax rate exceeds the ad valorem tax rate most recently adopted by the district by $ (insert difference between proposed and preceding year’s tax rates) per $100 valuation.”(d)
If a majority of the votes cast in the election favor the proposition, the tax rate for the specified tax year is the rate approved by the voters, and that rate is not subject to Section 26.07 (Automatic Election to Approve Tax Rate of Taxing Unit Other than School District), Tax Code. The board shall adopt the tax rate as provided by Chapter 26 (Assessment), Tax Code.(e)
If the proposition is not approved as provided by Subsection (d), the board may not adopt a tax rate for the district for the specified tax year that exceeds the rate that was not approved, and Section 26.07 (Automatic Election to Approve Tax Rate of Taxing Unit Other than School District), Tax Code, applies to the adopted rate if that rate exceeds the district’s voter-approval tax rate.(f)
Notwithstanding any other law, if a majority of the votes cast in the election favor the proposition, a governing body with approval authority over the district’s budget or tax rate may not disapprove the tax rate approved by the voters or disapprove the budget based solely on the tax rate approved by the voters.
Source:
Section 281.124 — Election to Approve Tax Rate in Excess of Voter-approval Tax Rate, https://statutes.capitol.texas.gov/Docs/HS/htm/HS.281.htm#281.124 (accessed May 4, 2024).
