Overview

• Attorney General Ken Paxton sent letters to Odessa, La Marque, Tom Bean and Whitesboro directing them not to implement newly approved property-tax increases while his office investigates audit compliance.
• The investigations cite SB 1851, in effect since Sept. 1, which bars tax hikes by local governments that miss municipal auditing requirements and authorizes a one-year freeze at the no‑new‑revenue rate if violations are found.
• Complaints allege audit deficiencies: La Marque and Whitesboro filed late, Odessa has not filed its 2023 audit, and Tom Bean’s most recent published audit is from fiscal 2020.
• City officials dispute the interpretation and timing, arguing the statute should not be applied retroactively, with La Marque and Whitesboro submitting documentation, Odessa contesting the order after raising taxes, and Tom Bean not commenting.
• Local leaders say the increases fund core needs, citing La Marque’s two‑cent rate hike, Whitesboro’s move from 38 to 58 cents per $100, and Odessa’s change adding about $39 a month for the average homeowner.