Gilbert v. El Paso County Hospital District

The Texas Constitution and the Texas Tax Code contain truth-in-taxation provisions that require local government units to tell their taxpayers each year how the next year’s property tax rates will compare with the current year’s. See Tex. Const. art. VIII, § 21; Tex.Tax Code § 26.04. As part of this taxpayer notice, taxing units must show how much money, if any, they estimate that they will have left over from previous years’ maintenance and operations and debt service funds. See TexTax Code § 26.04(e)(2). We must decide whether this disclosure requirement covers only property taxes left over…