Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

HB 259 changes the voter approval threshold for property tax rate increases that exceed a taxing unit's current voter-approved rate from two-thirds to a simple majority. This affects cities, counties, and school districts when seeking to raise property taxes above existing approved levels, as they will now need only over half of votes cast instead of two-thirds. The bill also updates required election notices to clearly compare the proposed tax rate with the current no-new-revenue and voter-approval rates. This policy change lowers the barrier for passing tax increases, requiring fewer voter approvals to implement rate changes.