Relating to the calculation of the voter-approval tax rate for certain taxing units.

SB 10 amends Texas tax code to change how local governments calculate two key tax rates requiring voter approval. It defines new formulas for the "no-new-revenue tax rate" (based on property value changes) and "voter-approval tax rate" (which adjusts for maintenance, debt, and unused tax increments). The bill specifies different multipliers for different taxing units: 1.08 for special districts, 1.035 for small cities/counties (under 75,000 population), and 1.025 for other units. This directly affects all Texas taxing units - like cities, counties, and special districts - that need voter approval for tax increases.