Relating to the calculation of the voter-approval tax rate of certain taxing units and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved by the voters.

HB 211 changes how Texas taxing units (like school districts and counties) must obtain voter approval to raise property tax rates above current levels. It requires a 60% approval threshold (instead of a simple majority) in elections held on the November uniform election date, with elections for rate increases no longer allowed as emergency votes. If approved, the tax rate becomes final, and governing bodies cannot disapprove it or the budget based solely on that rate. The bill also removes specific Tax Code restrictions (like Section 26.07) that would otherwise limit the approved rate's application for that tax year.