Texas House Bill HB104

Texas 2025 - 89th 2nd C.S.

• Filed: 8/15/25

Summary

HB 104 would raise the threshold for voter approval of certain local property tax rate elections from a simple majority to two-thirds of votes cast. The bill amends several provisions in the Health and Safety Code, Special District Local Laws Code, and Tax Code to replace “a majority” with “two-thirds” in elections where a taxing unit seeks approval to adopt a tax rate above the voter-approval tax rate, including certain special district and local tax elections. It also updates required public hearing notices to reflect the new two-thirds approval standard and to add references to the de minimis rate. The bill further revises notice language for taxing units that must hold an election under Section 26.07 of the Tax Code, including a new definition of the de minimis rate and a revised explanation of when an election is required. The changes apply only to elections held on or after the bill’s effective date, and prior elections would remain governed by existing law. If enacted, the bill would alter the voting standard for approving certain tax increases and would affect how local governments and special districts draft tax notices and conduct tax-rate elections.

Impact

HB 104 would change Texas local government tax law by making it harder for voters to approve certain property tax rate increases: instead of a simple majority, at least two-thirds of votes cast would be required in the affected elections. This would apply to tax-rate approval elections under the Tax Code and to referenced special district provisions, and it would also override related disapproval limits where voter approval is obtained. The bill would require conforming changes to public notice forms, including updated references to the voter-approval tax rate and the de minimis rate, and would affect taxing units, special districts, and local voters involved in property tax elections.

Sentiment

Based on the bill text alone, the measure appears aimed at strengthening taxpayer protections by making tax-rate increases more difficult to approve. There is no committee transcript or recorded vote history provided, so there is no direct evidence of support, opposition, or amendments from legislative discussion. The overall framing of the bill suggests a pro-taxpayer, anti-tax-increase policy approach.

Contention

The main point of contention is the higher approval threshold itself: supporters would likely view the two-thirds requirement as a stronger safeguard against property tax increases, while opponents would likely argue it makes it too difficult for local governments and special districts to respond to budget needs or obtain voter approval for needed revenue. Another likely issue is the bill’s interaction with the voter-approval tax rate and de minimis rate framework, since the notice language and election triggers would be revised in ways that could complicate local tax administration. No specific disputed points or named opponents/supporters are available in the provided materials.