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 763 repeals a provision allowing school districts and other local taxing units to raise property tax rates above voter-approved limits without holding an election in the year following a declared disaster. This bill affects school districts and local governments that previously could bypass voter approval for tax increases after disasters. The key change eliminates the exception that permitted these tax rate hikes without an election, requiring all property tax adjustments to follow standard voter-approval processes. The bill also makes minor technical updates to related sections of the Education Code and Tax Code to align with this repeal.