Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

HB 250 modifies how Texas taxing units calculate certain ad valorem tax rates, specifically changing the formulas for "no-new-revenue tax rates" and "voter-approval tax rates." It introduces a "sales tax gain rate" factor when new sales tax revenue affects calculations, with different formulas for special taxing units (using a 1.08 multiplier) versus other units (using a 1.035 multiplier). The bill directly affects local governments that impose property taxes, ensuring tax rate increases beyond voter-approved levels follow updated calculation methods. It makes technical adjustments to Tax Code sections 26.04 and 26.05 to align with these new formulas. The changes aim to clarify how taxing units can adjust rates when new revenue sources, like sales taxes, impact their budgets.