Relating to the allocation and deposit of certain surplus state revenue to the property tax relief fund for use in reducing school district maintenance and operations ad valorem taxes.

HB 228 requires Texas to deposit half of any surplus state general revenue into the property tax relief fund after each biennium. This fund can only be used to reduce school districts' property tax burden by lowering the state's "compression percentage" under Education Code Section 48.255. The bill directly affects school districts by providing a mechanism to lower their maintenance and operations ad valorem taxes. It becomes effective for the 2027-2028 fiscal biennium, with the first deposits due after that period.