Relating to the repeal of provisions authorizing certain taxing units in the year following the year in which a disaster occurs to adopt an ad valorem tax rate that exceeds the voter-approval tax rate without holding an election to approve the adopted tax rate; making conforming changes.

HB 1131 would repeal a provision allowing school districts and other local taxing units to raise property tax rates above voter-approved levels in the year following a declared disaster without holding a public election. Currently, such units can exceed established tax limits after disasters without voter approval. The bill would require these units to hold elections if they seek to adopt tax rates exceeding previous voter-approved levels during disaster recovery years. This change applies to school districts and taxing units governed by Texas Tax Code Section 26.042, with related adjustments to Education Code Section 48.202.