Relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase.

HB 288 allows property owners in Texas to seek a court order stopping tax collection if a local government (like a city or county) sets a tax rate higher than what voters approved and then uses those funds for a significantly different purpose than promised. The bill defines "material deviation" as major changes to the project's purpose, financing, costs (over 33% increase), scope, or legal compliance. Property owners can file a lawsuit within 15 days of the tax rate adoption, and they don’t have to pay the taxes while the case is pending. If they win, they get a refund of taxes paid plus attorney fees, without needing to apply to the tax collector. This directly affects property owners and local taxing units that exceed voter-approved tax rates for their intended purposes.