Texas § LG.120.007 - COMPTROLLER INVESTIGATION

§ LG.120.007. COMPTROLLER INVESTIGATION

COMPTROLLER INVESTIGATION; TAX RATE LIMITATION. (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. (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. (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: (1) the date the comptroller issues a written determination that the county has, as applicable: (A) reversed each funding reduction, adjusted for inflation, and personnel reduction that was a subject of the determination; or (B) restored all reallocated funding and resources that were subjects of the determination to the original law enforcement agency; or (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. (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. Added by Acts 2021, 87th Leg., R.S., Ch. 201 (S.B. 23 ), Sec. 1, eff. January 1, 2022. Amended by: Acts 2025, 89th Leg., 2nd C.S., Ch. 13 (H.B. 192 ), Sec. 3, eff. December 4, 2025.