Texas Tax Code
§ 26.075 — PETITION ELECTION TO REDUCE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT
TX § 26.075Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 26. ASSESSMENT
Statute text
View on source(a)This section applies only to a taxing unit other than:
(1)a special taxing unit;
(2)a school district; or
(3)a municipality with a population of 30,000 or more.
(b)This section applies to a taxing unit only in a tax year in which the taxing unit's:
(1)de minimis rate exceeds the taxing unit's voter-approval tax rate; and
…
Legislative history
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 52, eff. January 1, 2020.