According to the Legislative Budget Board (LBB) on SB 1025, no significant fiscal impact to the state is anticipated. The bill’s primary requirement—modifying ballot proposition language to clearly state tax increases or reductions—does not necessitate substantial state expenditures. Any associated costs for implementation are expected to be absorbed within existing resources, meaning state agencies would not require additional funding to comply with the bill’s provisions​.

For local governments, the fiscal impact is also expected to be minimal. Since the bill primarily mandates changes to the text formatting of ballot propositions, local election offices and municipal governments should be able to implement these requirements without incurring significant additional costs. Ballot printing and distribution processes are already in place, and the additional text requirements would not significantly alter the overall structure or cost of ballot production​.

In summary, SB 1025 ensures greater transparency in tax-related ballot propositions without imposing new financial burdens on the state or local governments. The bill’s cost-neutral nature enhances voter awareness while maintaining fiscal responsibility.

SB 1025 aligns with principles of transparency, limited government, and voter empowerment by ensuring that tax-related ballot propositions provide clear and direct information to voters. The bill builds upon past legislative efforts, such as HB 3 from the 86th Legislature, which required school district bond elections to include the phrase "THIS IS A PROPERTY TAX INCREASE" on ballots. Evidence suggests that such measures enhance voter awareness and contribute to more informed decision-making, as seen in the decline of passed bond propositions following HB 3's implementation​.

By extending this requirement to cities, counties, and special purpose districts, SB 1025 ensures that all tax increases appearing on ballots are clearly marked, reducing the likelihood of hidden tax hikes. The bill does not create new taxes or regulatory burdens but instead enhances government accountability by equipping voters with essential financial implications before they cast their votes. Given that the fiscal impact is minimal and can be absorbed using existing resources​, the policy change is a low-cost, high-transparency improvement to Texas elections.

SB 1025 is consistent with Republican and Libertarian principles of fiscal responsibility and informed consent in taxation​​. While the Democratic platform supports fair taxation, this bill remains neutral in its approach, ensuring all voters—regardless of political stance—are better informed​. Overall, SB 1025 represents a commonsense measure to promote clearer election processes and greater taxpayer awareness, which is why Texas Policy Research recommends that lawmakers vote YES.

• HB 5446 (Same As)