The Texas Tax Code has undergone certain revisions this year. It includes that of Section 77 with section 281.124. This part discusses the election on approving tax rates and rollbacks.

Since the tax code undergoes quite a lot of changes, you need to keep yourself updated as well.

Texas Tax Code

We are here to help give you a clearer understanding of what those changes are. If you are a taxpayer or property owner in Texas, knowing your tax codes matters.

If you’re interested in elections on health and safety code rollback, then this article is for you.

Election to Approve Tax Rates in Excess of Rollback

Texas Tax Code Section 281.124 under Section 77 focuses on the health and safety code. It is also called the Election to Approve Tax Rate more than the voter-approval tax rate.

  • The addition of this section to the tax code is to gain consistency in terms used in the Health and Safety Code. The section aims to clarify and give proper titles on the tax code describing specific taxes.
  • According to the changes, Senate Rule 12.03 is being suspended. This is a suspension in giving permission to the committee to add text on matters at hand. The action should not be in opposition to what Section 78 of the bill states.
  • The board can hold an election with registered voters in each district. Voters can then approve a tax rate for the present year exceeding the voter-approval tax rate. The computation of the tax rate should be under Chapter 26 of the tax code. It needs computation from a specific tax rate in dollars and cents per $100 tax value.
  • The election needs to happen 180 days before the date where the board adopts the district’s tax rate. During the elections, a ballot is ready for voting purposes. Voters can vote for or against the current proposition.

How Ad Valorem Taxes in Texas Affect Property Tax

Ad valorem taxes are also called property taxes. They are taxes that are being assessed by the local appraisers. It is the job of the country appraisal district to appraise the local properties.

Local taxing units set the tax rates. The tax rates and collected taxes are being based on the values of the appraisal. The property tax is one of the main sources of dollars used for local services in Texas.

Voters can vote for the following:

  • The approval of the ad valorem tax rate of a specific amount. The total proposed tax rate is being computed per $100 valuation. The district name and the current tax year are also stated. The rate needs to exceed the voter-approval tax rate.
  • It’s important to note that the proposed ad valorem tax rate should exceed the recent ad valorem tax rate. The difference between both ad valorem tax rates needs to be in the statement. The tax rate is also calculated per $100 valuation.

Why Is There a Need to Increase the Ad Valorem Tax Rate?

The ad valorem rate needs to be in excess for the consistency of the Health and Safety Code. The consistency in terminology for the ad valorem rate also affects the Title 1 of the Tax Code. The aim of the consistency is to help better describe specific tax rates.

Is There More to Learn about the Recent Changes on Elections?

Above are the main changes in the rules and regulations for holding elections. It focuses more on how the ad valorem tax rate is being affected. The statute also imposes the importance of the voter-approval tax rate. This is because the voter-approval tax rate is the basis for the current computation.

For more information about the changes in the Texas Tax Code, you can consult the experts. You can find real estate and property experts online to answer your questions.


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