Relating to the calculation of the voter-approval tax rate for certain taxing units.

HB 9 amends Texas Tax Code sections to change how local governments calculate voter-approval tax rates when property values or revenue sources (like sales tax) change. It affects all Texas taxing units (counties, cities, and special districts) that need voter approval for tax increases. The bill introduces three distinct calculation formulas based on the unit type: special districts use a 1.08 multiplier, small municipalities/counties (<75,000 population) use 1.035, and other units use 1.025, all adjusted for "sales tax gain rate" and debt rates. This directly impacts how local governments determine if a proposed tax hike requires voter approval or can be implemented without it.