{"data":{"id":"us-tx/tex.-tax-code-26.0501","jurisdiction":"us-tx","citation":"Tex. Tax Code § 26.0501","heading":"LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY.","body":"(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.\n(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.\n(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.\nAdded by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 3.01, eff. September 1, 2021.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 26. ASSESSMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.26.htm#26.0501","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"271c611208d7cc658fc1ee2008b1966c10db15783a663ae55b7cf0f68cbaedf7","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-26.05","next":"us-tx/tex.-tax-code-26.051"},"notice":"GroundRules: Original legal text. Not legal advice."}