Notification of Request for Opinion (RQ-0508-KP)

Request for Opinion

Received: May 10, 2023

RE: Whether a tax rate increase election under Tax Code section 26.07 authorizes a municipality to ?earmark? use of a voter-approved increase in its Maintenance and Operation property tax revenue for purposes other than maintenance or operations; and if not, may an increase in a municipality?s Maintenance and Operation property tax be transferred to a local government corporation (created pursuant to Transportation Code chapter 431, subchapter D) be used for debt service on debt issued by the local government corporation

Requested by:

Senate Committee on Local Government

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