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      S.B. No. 1502         AN ACT   relating to the authority of the governing body of a school district   to adopt an ad valorem tax rate that exceeds the district's   voter-approval tax rate.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 26.042, Tax Code, is amended by adding   Subsection (e-1) to read as follows:           (e-1)     The governing body of a school district may not adopt   a tax rate under Subsection (e) for a tax year in which:                 (1)     the governing body previously adopted a tax rate   that exceeded the district's voter-approval tax rate;                 (2)     an election was held under Section 26.08 for the   purpose of determining whether to approve the district's adopted   tax rate; and                 (3)     the proposition to approve the district's adopted   tax rate was not approved by the voters of the district at the   election.          SECTION 2.  The change in law made by this Act applies to an   ad valorem tax year that begins on or after the effective date of   this Act.          SECTION 3.  This Act takes effect January 1, 2026.             ______________________________ ______________________________      President of the Senate Speaker of the House                 I hereby certify that S.B. No. 1502 passed the Senate on   May 5, 2025, by the following vote:  Yeas 28, Nays 3.       ______________________________   Secretary of the Senate                I hereby certify that S.B. No. 1502 passed the House on   May 10, 2025, by the following vote:  Yeas 102, Nays 27, two   present not voting.       ______________________________   Chief Clerk of the House            Approved:     ______________________________                Date       ______________________________              Governor