Texas Local Government Code
§ 120.007 — COMPTROLLER INVESTIGATION; TAX RATE LIMITATION
LG § 120.007Title 4. FINANCES · Part B. COUNTY FINANCES · Ch. 120. ELECTION FOR REDUCTION OF FUNDING OR RESOURCES FOR CERTAIN PRIMARY LAW ENFORCEMENT AGENCIES
Statute text
View on source(a)On request by the criminal justice division of the office of the governor, the comptroller shall determine whether a county has implemented a proposed reduction or reallocation described by Section 120.002(a) or (a-1) without the required voter approval. The comptroller shall issue a written determination to the governor, lieutenant governor, speaker of the house of representatives, and governing body of the county.
(b)The comptroller may require a county to submit information for the current or preceding fiscal year to assist the comptroller's investigation under this section.
(c)Notwithstanding any other law, if the comptroller determines that a county implemented a proposed reduction or reallocation described by Section 120.002(a) or (a-1) without the required voter approval, the county may not adopt an ad valorem tax rate that exceeds the county's no-new-revenue tax rate until the earlier of:
(1)the date the comptroller issues a written determination that the county has, as applicable:
(A)reversed each funding reduction, adjusted for inflation, and personnel reduction that was a subject of the determination; or
(B)restored all reallocated funding and resources that were subjects of the determination to the original law enforcement agency; or
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Legislative history
Acts 2025, 89th Leg., 2nd C.S., Ch. 13 (H.B. 192), Sec. 3, eff. December 4, 2025.