govt.fyi
Back to SB 1502
Texas Legislature· SB 1502Effective on 1/1/26

Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate, the official text

Shown verbatim: the complete text as captured from the official page posted by the Texas Legislature, fetched 2026-08-29. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the enrolled version. The official bill page.
S.B. No. 1502

AN ACT

relating to the authority of the governing body of a school district

to adopt an ad valorem tax rate that exceeds the district's

voter-approval tax rate.

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

SECTION 1. Section 26.042, Tax Code, is amended by adding

Subsection (e-1) to read as follows:

(e-1) The governing body of a school district may not adopt

a tax rate under Subsection (e) for a tax year in which:

(1) the governing body previously adopted a tax rate

that exceeded the district's voter-approval tax rate;

(2) an election was held under Section 26.08 for the

purpose of determining whether to approve the district's adopted

tax rate; and

(3) the proposition to approve the district's adopted

tax rate was not approved by the voters of the district at the

election.

SECTION 2. The change in law made by this Act applies to an

ad valorem tax year that begins on or after the effective date of

this Act.

SECTION 3. This Act takes effect January 1, 2026.

______________________________
______________________________

President of the Senate
Speaker of the House

I hereby certify that S.B. No. 1502 passed the Senate on

May 5, 2025, by the following vote: Yeas 28, Nays 3.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 1502 passed the House on

May 10, 2025, by the following vote: Yeas 102, Nays 27, two

present not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

______________________________

Governor
Every fact on this page links to its source, starting with the official bill record.