Relating to the effect of a disaster on the calculation of the voter-approval tax rate for a taxing unit that is located in a large federally declared disaster area.

This bill modifies how Texas counties and other local taxing units calculate voter-approved property tax rates when located in a large federally declared disaster area. It requires these "disaster area taxing units" to use the same calculation method applied to special taxing districts instead of the standard formula. The change simplifies rate calculations by eliminating the need to apply certain components like "unused increment rate" for affected areas. The policy applies to tax years beginning January 1, 2026, affecting all taxing units where majority territory falls within a federally declared disaster zone.