Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

This Texas bill changes the voter approval requirement for property tax rate increases that exceed a taxing unit's current voter-approved rate. It lowers the threshold from two-thirds to a simple majority of votes cast in the election. The change applies to cities, school districts, and other local taxing units seeking to raise property taxes. Governing bodies can no longer block tax rates approved by a majority of voters based solely on that rate.