Relating to the authority of a property owner to obtain an injunction restraining the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter-approval tax rate and subsequently takes an action that constitutes a material deviation from the stated purpose of the tax increase.

SB 3071 allows property owners to seek a court order (injunction) to stop a local government from collecting property taxes if the government first adopts a tax rate exceeding what voters approved and then makes a significant change to how those taxes will be used. Specifically, it covers situations where the tax purpose is altered - such as changing the project scope, increasing costs by over 33%, or shifting funding structure - without voter approval. Property owners must file the request within 15 days of the tax rate adoption, and they are not required to pay the taxes during the legal challenge. If the property owner wins, they receive a refund of paid taxes plus attorney fees. The bill focuses on ensuring tax increases are used as voters intended.