Senator Paul Bettencourt has announced the filing of Senate Bill 2519, a legislative proposal designed to bolster taxpayer and voter protections in Texas. This bill serves as the Senate counterpart to Representative Troxclair’s Texas Taxpayers & Voters Defense Act (House Bill 3879). The announcement was made through a press release.
According to the Texas Legislature, SB 2519 seeks to impose restrictions on the use of ad valorem tax revenue generated from tax-rate elections within the state. It would prohibit using maintenance and operations (M&O) tax revenue increases to repay public securities and restrict municipalities from pledging ad valorem tax revenue for such payments.
The bill also defines "materially deviate" as significant alterations in project purpose to financing, costs, or scope from what voters approved. It provides taxpayers with the right to seek an injunction against tax collection if a taxing unit deviates materially from its said purpose and allows for refunds if they succeed in court.
If passed, these provisions would take effect immediately or on September 1, 2025.
Bettencourt explained that he filed SB 2519 to address concerns regarding a new financing method that bypasses traditional bond requirements. Unlike conventional bonds with voter-approved debt limits, this method relies on an annually approved M&O tax increase, allowing indefinite tax hikes without additional voter input.
"This is simply unacceptable. Every session, we work hard to cut property tax burdens, yet local governments try to create new loopholes," Bettencourt said.
Brian Thornton, a 10-year policy advisor to Texas elected officials on property taxes and local government issues and founder of Granite Dome Solutions, said that the absence of this legislation could have statewide implications. "If the legislature does not act, we expect other cities in Texas to see this as a green light to utilize this funding structure for their capital projects."
Senator Bettencourt represents Senate District 7 in West Harris County and holds several key positions within the Texas Senate. He is Chair of the Senate Committee on Local Government and serves on other committees including Finance, Education, and Criminal Justice. Appointed by Lt. Governor Patrick to the Redistricting Committee, he also served as Chair of the Senate Republican Caucus from 2016 to 2021. A graduate of Texas A&M University with a Bachelor of Science in Industrial Distribution, Bettencourt is also President and CEO of a Houston-based tax consulting company.
