{"data":{"id":"us-tx/tex.-local-government-code-120.007","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 120.007","heading":"COMPTROLLER INVESTIGATION; TAX RATE LIMITATION.","body":"(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.\n(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.\n(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:\n(1) the date the comptroller issues a written determination that the county has, as applicable:\n(A) reversed each funding reduction, adjusted for inflation, and personnel reduction that was a subject of the determination; or\n(B) restored all reallocated funding and resources that were subjects of the determination to the original law enforcement agency; or\n(2) the date on which each reduction and reallocation that was a subject of the determination has been approved in an election held in accordance with this chapter.\n(d) For purposes of making the calculation required under Section 26.013, Tax Code, in a tax year 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 difference between the actual tax rate and voter-approval tax rate is considered to be zero.\nAdded by Acts 2021, 87th Leg., R.S., Ch. 201 (S.B. 23), Sec. 1, eff. January 1, 2022.\nAmended by:\nActs 2025, 89th Leg., 2nd C.S., Ch. 13 (H.B. 192), Sec. 3, eff. December 4, 2025.","path":["LOCAL GOVERNMENT CODE","TITLE 4. FINANCES","SUBTITLE B. COUNTY FINANCES","CHAPTER 120. ELECTION FOR REDUCTION OF FUNDING OR RESOURCES FOR CERTAIN PRIMARY LAW ENFORCEMENT AGENCIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.120.htm#120.007","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"98e34491eb546ccf5db95212b4f98729efca83e1c382dc0377b91383b13f6d3a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-120.006","next":"us-tx/tex.-local-government-code-130.001"},"notice":"GroundRules: Original legal text. Not legal advice."}