Tex. Tax Code Section 26.043
Voter-approval and No-new-revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax


(a)

In the tax year in which a city has set an election on the question of whether to impose a local sales and use tax under Subchapter H (Sales and Use Tax), Chapter 453 (Municipal Transit Departments), Transportation Code, the officer or employee designated to make the calculations provided by Section 26.04 (Submission of Roll to Governing Body; No-new-revenue and Voter-approval Tax Rates) may not make those calculations until the outcome of the election is determined. If the election is determined in favor of the imposition of the tax, the designated officer or employee shall subtract from the city’s voter-approval and no-new-revenue tax rates the amount that, if applied to the city’s current total value, would impose an amount equal to the amount of property taxes budgeted in the current tax year to pay for expenses related to mass transit services.

(b)

In a tax year to which this section applies, a reference in this chapter to the city’s no-new-revenue or voter-approval tax rate refers to that rate as adjusted under this section.

(c)

For the purposes of this section, “mass transit services” does not include the construction, reconstruction, or general maintenance of municipal streets.
Added by Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 35, eff. Jan. 1, 1987. Amended by Acts 1987, 70th Leg., ch. 947, Sec. 6, eff. Jan. 1, 1988; Acts 1991, 72nd Leg., ch. 736, Sec. 1, eff. June 15, 1991; Acts 1997, 75th Leg., ch. 165, Sec. 29.05, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 38, eff. January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 39, eff. January 1, 2020.

Source: Section 26.043 — Voter-approval and No-new-revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­26.­htm#26.­043 (accessed Mar. 23, 2024).

26.01
Submission of Rolls to Taxing Units
26.02
Assessment Ratios Prohibited
26.03
Treatment of Captured Appraised Value and Tax Increment
26.04
Submission of Roll to Governing Body
26.05
Tax Rate
26.06
Notice, Hearing, and Vote on Tax Increase
26.07
Automatic Election to Approve Tax Rate of Taxing Unit Other than School District
26.08
Automatic Election to Approve Tax Rate of School District
26.09
Calculation of Tax
26.10
Prorating Taxes--loss of Exemption
26.11
Prorating Taxes--acquisition by Government
26.012
Definitions
26.12
Units Created During Tax Year
26.013
Unused Increment Rate
26.13
Taxing Unit Consolidation During Tax Year
26.14
Annexation of Property During Tax Year
26.15
Correction of Tax Roll
26.16
Posting of Tax-related Information on County’s Internet Website
26.17
Database of Property-tax-related Information
26.18
Posting of Tax Rate and Budget Information by Taxing Unit on Website
26.041
Tax Rate of Unit Imposing Additional Sales and Use Tax
26.042
Calculation and Adoption of Certain Tax Rates in Disaster Area
26.043
Voter-approval and No-new-revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax
26.044
No-new-revenue Tax Rate to Pay for State Criminal Justice Mandate
26.045
Voter-approval Tax Rate Relief for Pollution Control Requirements
26.051
Evidence of Unrecorded Tax Rate Adoption
26.052
Simplified Tax Rate Notice for Taxing Units with Low Tax Levies
26.061
Notice of Meeting to Vote on Proposed Tax Rate that Does Not Exceed Lower of No-new-revenue or Voter-approval Tax Rate
26.062
Additional Information to Be Included in Tax Rate Notice
26.063
Alternate Provisions for Tax Rate Notice When De Minimis Rate Exceeds Voter-approval Tax Rate
26.065
Supplemental Notice of Hearing on Tax Rate Increase
26.075
Petition Election to Reduce Tax Rate of Taxing Unit Other than School District
26.081
Petition Signatures
26.085
Election to Limit Dedication of School Funds to Junior College
26.111
Prorating Taxes--acquisition by Charitable Organization
26.112
Calculation of Taxes on Residence Homestead of Certain Persons
26.113
Prorating Taxes--acquisition by Nonprofit Organization
26.135
Tax Dates for Certain School Districts
26.175
Property Tax Database Locator Website
26.0441
Tax Rate Adjustment for Indigent Health Care
26.0442
Tax Rate Adjustment for County Indigent Defense Compensation Expenditures
26.0443
Tax Rate Adjustment for Eligible County Hospital Expenditures
26.0444
Tax Rate Adjustment for Defunding Municipality
26.0501
Limitation on Tax Rate of Defunding Municipality
26.1115
Calculation of Taxes on Residence Homestead Generally
26.1127
Calculation of Taxes on Donated Residence Homestead of Disabled Veteran or Surviving Spouse of Disabled Veteran

Accessed:
Mar. 23, 2024

§ 26.043’s source at texas​.gov