As Texans grapple with the devastating flood that struck the Hill Country on July 4th, killing over 130 people and leaving many still missing, local officials have already taken steps to potentially raise property taxes—without voter approval.
On Monday, the Kerr County Commissioners Court unanimously authorized its tax assessor to calculate property tax rates using a special provision in state law that allows for a higher cap on increases in the wake of a disaster.
“After the events of July 4, Section 26.042 of the Texas Tax Code allows for a taxing entity to calculate its voter-approval tax rate as a special taxing unit,” said Bob Reeves, the county’s tax assessor-collector. “This would allow me to calculate the rate using 8 percent rather than 3.5 percent over the no-new-revenue rate.”
The move doesn’t immediately raise tax bills, but it lays the groundwork for doing so. Reeves stressed that the decision “doesn’t mean we’re raising taxes,” but said he could only begin the calculation using the disaster rate if authorized by the court.
A Growing Trend
Kerr County isn’t alone. Last year, Harris County used the same disaster loophole to impose an 8 percent tax hike—more than double the typical 3.5 percent cap—citing a prior disaster declaration. That decision drew criticism from local Republicans, including Commissioner Tom Ramsey, who noted the county had already managed to fund all of its services the prior year without the increase.
The strategy has become a growing trend among local governments seeking to boost revenues without triggering a voter approval election. Critics say it’s an abuse of the intent behind disaster exceptions.
