Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.

SB 1502 prohibits Texas school districts from adopting an ad valorem tax rate exceeding their voter-approved rate if the district previously adopted such a rate, held a voter election on it, and voters rejected it. This law directly affects school districts and their voters by requiring formal voter approval before raising taxes above previously approved limits. The key provision adds a new restriction to tax code, preventing districts from circumventing voter rejections of higher tax rates. The bill became law on May 24, 2025, and applies to tax years beginning January 1, 2026.