Relating to the effect of a disaster on the calculation of the voter-approval tax rate for a taxing unit that is located in a large federally declared disaster area.

HB 88 modifies Texas tax law to adjust how voter-approval tax rates are calculated for taxing units (like counties or cities) located in large federally declared disaster areas. It defines a "large disaster area taxing unit" as a county covering at least three counties in a Stafford Act disaster area, or other taxing units where most territory lies within such a county. For these units, the bill requires using the special taxing unit calculation method instead of standard formulas, while other units use a modified formula that factors in maintenance, debt, and disaster relief rates. The change applies only to tax years starting January 1, 2026, aiming to prevent automatic tax increases after major disasters.