Relating to the postponement of the effective date of certain changes in law regarding the effects of a disaster and related costs on the calculation of certain tax rates and the procedure for the adoption of a tax rate by a taxing unit.

HB 281 postpones the effective date of tax-related changes in Texas law that affect how disasters and related costs influence local tax rate calculations. Specifically, it delays the implementation of these changes from January 1, 2026, to January 1, 2028. The bill applies directly to taxing units (such as counties and cities) that calculate property tax rates, giving them additional time to adjust to the new rules. This is a procedural adjustment to the timeline of existing tax law changes, not a modification of the tax rates themselves.