Texas § 26.0501 LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY.

Texas Statutes

§ 26.0501 — LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY.

Texas § 26.0501

Code TXTax Code

This text of Texas § 26.0501 (LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 26.0501 (2026).

Text

Sec. 26.0501. LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY.

(a)In this section, "defunding municipality" means a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109 , Local Government Code.

(b)Notwithstanding any other provision of this chapter or other law, the governing body of a defunding municipality may not adopt a tax rate for the current tax year that exceeds the lesser of the defunding municipality's no-new-revenue tax rate or voter-approval tax rate for that tax year.

(c)For purposes of making the calculation required under Section 26.013 , in a tax year in which a municipality is a defunding municipality, the difference between the municipality's actual tax rate and voter-approval tax rate is considered to be zero.

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Sec. 26.0501. LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY. (a) In this section, "defunding municipality" means a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109 , Local Government Code.
(b) Notwithstanding any other provision of this chapter or other law, the governing body of a defunding municipality may not adopt a tax rate for the current tax year that exceeds the lesser of the defunding municipality's no-new-revenue tax rate or voter-approval tax rate for that tax year.
(c) For purposes of making the calculation required under Section 26.013 , in a tax year in which a municipality is a defunding municipality, the difference between the municipality's actual tax rate and voter-approval tax rate is considered to be zero.