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Texas Tax Code

§ 26.042 — CALCULATION AND ADOPTION OF CERTAIN TAX RATES IN DISASTER AREA

TX § 26.042Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 26. ASSESSMENT

Statute text

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(a)Notwithstanding Sections 26.04 and 26.041, the governing body of a taxing unit other than a school district or a special taxing unit may direct the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided by Subsection (a-2) if any part of the taxing unit is located in an area declared a disaster area during the current tax year by the governor or by the president of the United States and at least one person is granted an exemption under Section 11.35 for property located in the taxing unit. The designated officer or employee shall continue calculating the voter-approval tax rate in the manner provided by this subsection until the earlier of:
(1)the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred; or
(2)the third tax year after the tax year in which the disaster occurred. (a-1) In this section:
(1)"Disaster relief cost" means the total amount of a taxing unit's share of the cost associated with the following services provided during a disaster declared by the president of the United States or the governor during the current tax year:
(A)the removal of debris or wreckage in the taxing unit, as determined by an estimate:
(i)if the disaster is declared by the president of the United States, made under 42 U.S.C. Section 5173; or
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Legislative history

Acts 2025, 89th Leg., R.S., Ch. 153 (S.B. 1502), Sec. 1, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 209 (H.B. 30), Sec. 1, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 209 (H.B. 30), Sec. 2, eff. January 1, 2026.