Relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase.

HB 47 allows property owners in Texas to seek a court order (injunction) to stop a local government from collecting property taxes if the government: (1) sets a tax rate higher than what voters approved, and (2) later makes a significant change to how those taxes will be used. It defines "material deviation" as major shifts like increasing costs by over 33%, reducing the project's scope, or changing the tax purpose without justification. Property owners can file a lawsuit within 15 days of the tax rate adoption, and if they win, they won't have to pay the taxes during the case, will get refunds for any taxes paid, and may recover legal fees. This bill directly affects property owners and local taxing units (like cities or school districts) that exceed voter-approved tax rates and alter the intended use of the funds.