Relating to the vote required by the governing body of a political subdivision to adopt an ad valorem tax rate that exceeds the no-new-revenue tax rate or to authorize the issuance of tax bonds.

SB 2478 requires local governments (cities, counties, school districts) to obtain a 75% supermajority vote from their governing bodies to adopt property tax rates exceeding the current "no-new-revenue" level (where tax revenue would not increase from the previous year) or to issue tax bonds. The bill mandates that votes on such tax rate increases must be recorded separately from budget votes and includes specific disclosure requirements: the ordinance must prominently state if taxes will exceed last year’s level, and the taxing unit’s website must display the estimated tax impact on a $100,000 home. This replaces a previous 60% threshold for non-school districts and applies to all taxing units, including school districts under separate Education Code rules. The legislation aims to increase transparency and community oversight for tax increases that generate new revenue.