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Read. Follow. Verify.Texas HB 104 raises voter approval threshold to two-thirds for local property tax rate elections
Last action · August 15, 2025: FiledSponsor: Brian Harrison
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What This Bill Proposed
Texas HB 104 requires at least a two-thirds majority vote, rather than a simple majority, of votes cast in an election to approve an exceeding a taxing unit's . The legislation updates statutory notice requirements across the Health and Safety Code, Special District Local Laws Code, and Tax Code to reflect this higher approval threshold. The changes apply to any property tax election held on or after the effective date of the act.
Local property taxpayers face a higher hurdle when attempting to pass or reject proposed tax rate increases that exceed voter-approval limits, altering the voting power required to alter local taxing unit budgets.
- Ad valorem taxes are annual taxes levied by local governments and special districts on the assessed value of real and personal property. context
- The voter-approval tax rate is a statutory limit designed to control year-over-year property tax revenue increases by local taxing units without direct voter consent. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Property owners
Property owners face a higher voting threshold required to reject or approve proposed local property tax rate increases above voter-approval limits.
Taxing units
Taxing units must update public hearing notices and meet a two-thirds voter approval threshold to enact tax rates exceeding the voter-approval tax rate.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Does this bill affect elections held before the effective date?
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
1 action- Aug 15, 2025HouseIntroducedFiled
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Supermajority Requirement for Local Taxes
The bill systematically replaces simple majority thresholds with a two-thirds supermajority requirement across multiple Texas tax and local government codes.
Connected Entities
Sources
capitol.texas.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy60Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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