Relating to the calculation of certain ad valorem tax rates, the official text

S.B. No. 1023

AN ACT

relating to the calculation of certain ad valorem tax rates.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 5.07(g), Tax Code, is amended to read as

follows:

(g) The forms described by Subsection (f) must be in an

electronic format and:

(1) have blanks that can be filled in electronically;

(2) be capable of being certified by the designated

officer or employee after completion as accurately calculating the

applicable tax rates and using values that are the same as the

values shown in, as applicable:

(A) the taxing unit's certified appraisal roll;

or

(B) the certified estimate of taxable value of

property in the taxing unit prepared under Section 26.01(a-1);

[and]

(3) be capable of being electronically incorporated

into the property tax database maintained by each appraisal

district under Section 26.17 and submitted electronically to the

county assessor-collector of each county in which all or part of the

territory of the taxing unit is located; and

(4) be capable of including a hyperlink to a document

that evidences the accuracy of each entry included in the form,

other than an entry making a mathematical calculation.

SECTION 2. Section 26.03, Tax Code, is amended by adding

Subsection (e) to read as follows:

(e) For a taxing unit in which a tax rate calculation for a

tax year is affected by the application of this section, the

adjustments to the value of property taxable by the unit and to the

amount of taxes imposed or collected by the unit prescribed by this

section shall be calculated separately for each reinvestment zone

in which the taxing unit participates. The comptroller shall

ensure that the tax rate calculation forms prescribed under Section

5.07 provide for the calculations to be made in the manner required

by this subsection.

SECTION 3. Section 26.04(d-1), Tax Code, is amended to read

as follows:

(d-1) The designated officer or employee shall use the tax

rate calculation forms prescribed by the comptroller under Section

5.07 in calculating the no-new-revenue tax rate and the

voter-approval tax rate. The designated officer or employee must

include a hyperlink described by Section 5.07(g)(4) on the form.

SECTION 4. This Act applies to the calculation of an ad

valorem tax rate only for a tax year that begins on or after the

effective date of this Act.

SECTION 5. This Act takes effect January 1, 2026.

______________________________
______________________________

President of the Senate
Speaker of the House

I hereby certify that S.B. No. 1023 passed the Senate on

April 10, 2025, by the following vote: Yeas 30, Nays 0; and that

the Senate concurred in House amendment on May 14, 2025, by the

following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 1023 passed the House, with

amendment, on May 10, 2025, by the following vote: Yeas 103,

Nays 27, two present not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

______________________________

Governor