Relating to the effect of a disaster and associated costs to remove debris or wreckage on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.

This bill allows Texas counties and cities (taxing units) affected by declared disasters to temporarily adjust their property tax rates. It creates a special formula that factors in debris removal costs (like from hurricanes or floods) when calculating tax rates, using a "disaster debris rate" based on federal estimates. Taxing units can apply this adjustment for up to three years after a disaster declaration or until property values exceed pre-disaster levels. The change prevents tax increases solely due to disaster cleanup costs, directly affecting local government budgeting in disaster-impacted areas.