Taking Care
Texas Law Changes How Voters Approve Tax Rate Increases
HB 301 changes the vote needed to approve tax increases that go above what voters have already approved.
By Texas Legislature -- Apr 13, 2026
Overview
HB 301 is a state law that changes how our community votes on property tax increases. Sponsored by Representative Valoree Swanson, this bill modifies the voting rules when school districts, hospitals, and local governments want to raise taxes above the level voters have already approved.
Right now, when a school district or other taxing unit wants to increase property taxes beyond what voters have approved before, they need to hold an election. The bill changes the vote threshold from a simple majority to a two-thirds majority. This means that instead of just over 50 percent of voters needing to agree, now at least 67 percent of voters must approve the increase for it to pass.
The law applies to several types of institutions in Texas, including school districts, hospital districts, and special local districts. It makes sure that when leaders propose big tax increases, our community has strong say in the decision. The notice that goes out before these elections also includes more detail about how the tax rates compare to each other and how taxes are calculated.
The bill was introduced in the 89th Texas Legislature and affects how property tax elections work across the state. Communities can use this law to understand when elections happen and what the voting rules are. To learn more about upcoming tax elections in our area, we can check Texas.gov/PropertyTaxes, which shows information about proposed tax rates and voting schedules for every entity that taxes our property.
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About the source
The Texas Legislature is the state legislature of Texas, consisting of the House of Representatives with 150 members and the Senate with 31 members. Meeting in regular session every two years, the legislature passes state laws, sets the budget, and shapes policies affecting all 30 million Texans.
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