Budget & Taxes (Revenue)

introduced · Texas · Senate Aug 21, 2025

SB 49: Relating to making an appropriation to Galveston County for certain legal expenses incurred by the county.

SB 49 appropriates $5,756,567.46 from the state general revenue fund to reimburse Galveston County for legal expenses it already incurred in the federal court case *Petteway v. Galveston County* (111 F.4th 596, 5th Cir. 2024). The bill directly affects Galveston County by covering specific litigation costs related to this ongoing lawsuit. The appropriation covers the two-year period starting when the bill becomes effective. This is a straightforward reimbursement measure with no new policy provisions or broader implications.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds for county legal reimbursement, directly allocating budget resources for fiscal management within state finances.95% confidence

Sub-Topics Revenue

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introduced · Texas · House Aug 15, 2025

HB 157: Relating to powers of regional transportation authorities.

HB 157 allows local governments within regional transportation authorities to use up to 25% of their annual sales tax revenue for local mobility projects. It directly affects cities or counties in these authorities by enabling them to fund sidewalks, trails, streetlights, traffic signals, and drainage improvements on local roads. The bill requires annual project lists and splits funding between 50% upfront and 50% reimbursement before year-end. Unused funds must pay down existing debt secured by a 1% sales tax, but the primary change is expanding local control over transportation investments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directs 25% of existing sales tax revenue toward local infrastructure projects (sidewalks, trails, etc.), enabling targeted public spending without new taxes, aligning with fiscal responsibility and funding essential services.92% confidence ✓ TransportationSupports TransportationFunds local mobility projects including sidewalks, trails, and road improvements via sales tax allocation for transportation infrastructure.95% confidence

Sub-Topics Debt & Bonds Revenue Sales Tax Roads & Highways Transportation Funding Tags Local Government

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in committee · Texas · House Aug 20, 2025

HB 177: Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

HB 177 affects junior college districts, hospital districts, and other non-school taxing units with maintenance/operations property tax rates of 2.5 cents or less per $100 of taxable value. It temporarily treats "foregone revenue" as zero for these units before 2026, altering how tax rates are calculated to avoid requiring voter approval for certain rate increases. The bill provides specific formulas for determining "no-new-revenue" and "voter-approval" tax rates, including adjustments when new sales tax revenue is generated. These changes expire December 31, 2028.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAvoids voter approval for tax increases on low-rate units, reducing fiscal accountability per bill's intent to bypass voter consent.90% confidence

Sub-Topics Property Tax Revenue Sales Tax

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introduced · Texas · House Aug 15, 2025

HJR 11: Proposing a constitutional amendment concerning the limitation on the rate of growth in state and local appropriations with the return of over-collected taxpayer money by reducing taxes.

HJR 11 proposes a constitutional amendment that would limit annual spending growth for Texas state and local governments to the average taxpayer's ability to pay. Governments could exceed this limit only with a 3/4 vote in both legislative chambers for a declared emergency, and any over-collected tax revenue must be returned to taxpayers through reduced tax rates. The amendment requires voter approval in the November 2025 election to take effect, with no impact if rejected. This directly affects state/local budget decisions and taxpayer refunds, not legislative procedures or non-budgetary matters.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts annual spending growth for state/local governments and mandates tax reductions from over-collection, directly limiting budget expansion and reducing tax revenue reliance.95% confidence

Sub-Topics Government Spending Revenue State Budget

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introduced · Texas · House Aug 15, 2025

HB 93: Relating to a limitation on the rate of growth in state and local appropriations with the return of over-collected taxpayer money by reducing taxes.

HB 93 limits the rate at which state and local governments can increase spending by tying annual budget growth to population and inflation trends. It requires the Legislative Budget Board to calculate a spending growth cap each biennium using the prior three years' average population growth plus inflation (measured by the Consumer Price Index). If actual spending growth falls below this cap, the bill mandates reducing taxes to return over-collected revenue to taxpayers. This applies to all state/local government funding sources, including general revenue and dedicated accounts, and affects all Texas taxpayers through potential tax reductions.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates tax reductions when spending growth is below cap, returning over-collected revenue to taxpayers. Aligns with tax relief and fiscal responsibility indicators.95% confidence

Sub-Topics Government Spending Revenue State Budget

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introduced · Texas · House Aug 15, 2025

HB 107: Relating to municipal and county ad valorem tax relief.

HB 107 requires Texas counties and municipalities to use excess tax revenue for property tax relief. It defines "surplus revenue" as funds collected above amounts needed to cover budget growth adjusted for population increases and inflation. Local governments must apply this surplus to directly reduce the property taxes owed by residents in the current fiscal year. The bill establishes specific formulas using the state's consumer price index and population growth rate to calculate the required relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates use of surplus revenue for property tax relief, directly reducing taxes for residents per defined formulas.95% confidence

Sub-Topics Property Tax Revenue

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in committee · Texas · House Aug 18, 2025

HB 67: 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 67 would require Texas to deposit half of any surplus state general revenue at the end of each biennium into a property tax relief fund. This fund would be used exclusively by the Texas Education Agency to reduce school district property taxes through adjustments to the state's "compression percentage" formula. The bill directly affects school districts and property taxpayers by creating a mechanism to lower maintenance and operations tax rates. It applies starting with the 2027-2029 state fiscal biennium and takes effect 91 days after the legislative session ends.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates deposit of surplus revenue into property tax relief fund to reduce school district property taxes, directly providing tax relief to property taxpayers.95% confidence ✓ EducationSupports EducationBill directs surplus state revenue to reduce school district property taxes via dedicated fund, directly strengthening school funding stability and lowering taxpayer burden for education.95% confidence

Sub-Topics Property Tax Revenue State Budget

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in committee · Texas · House Aug 20, 2025

HB 49: Relating to restrictions on the use of certain ad valorem tax revenue for the payment of public securities.

HB 49 restricts how local governments in Texas can use property tax revenue from specific elections. It prohibits cities, counties, and local government corporations from using increased maintenance and operations tax revenue (derived from certain property tax elections) to repay public securities like bonds. The bill amends both the Tax Code and Government Code to explicitly ban dedicating or pledging this property tax revenue for debt payments. This applies only to public securities issued after the bill's effective date.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts use of property tax revenue for debt repayment, limiting local government fiscal flexibility and prohibiting dedicated funding for public securities as per bill amendments.95% confidence

Sub-Topics Debt & Bonds Property Tax Revenue

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in committee · Texas · House Aug 20, 2025

HB 222: Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain surplus state revenue.

HB 222 uses surplus state revenue to reduce property tax rates for Texas school districts. It directs 90% of excess general revenue (over 104% of the previous biennium) into a property tax relief fund, which the state comptroller must allocate to lower the "state compression percentage" in school funding formulas. If this percentage reaches zero, school districts cannot impose tier one maintenance and operations property taxes and receive full state funding as if they had the maximum allowable tax rate. The bill directly affects all Texas public school districts and takes effect for the 2025-2027 fiscal biennium.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses surplus state revenue to directly reduce school district property taxes, providing tax relief via state funds per bill's allocation mechanism.95% confidence ✓ EducationSupports EducationDirects surplus revenue to lower state compression percentage, increasing state funding for schools and reducing reliance on district property taxes.90% confidence

Sub-Topics Audits & Accountability Property Tax Revenue School Funding

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introduced · Texas · House Aug 15, 2025

HB 140: Relating to a limitation on the authority of political subdivisions to issue public securities.

HB 140 would limit local governments' ability to issue new debt by capping annual property tax-based debt payments at 10% of the average property tax revenue from the previous three fiscal years. It directly affects cities, counties, and school districts that issue bonds or public securities, preventing them from authorizing new debt if payments exceed this 10% threshold. The bill establishes this statewide cap, overriding local charters or other provisions that might allow higher debt levels. The law would take effect 91 days after the legislative session ends.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts local governments' debt issuance by capping property tax-based payments at 10% of historical revenue, limiting fiscal flexibility and spending authority.90% confidence ✗ EducationOpposes EducationRestricts school districts' debt capacity for infrastructure/funding by capping property tax-based debt payments, limiting their ability to fund school projects and programs.85% confidence ✗ HousingOpposes HousingCaps local debt issuance, restricting funding for housing development projects that rely on municipal bonds, thus limiting housing development.85% confidence

Sub-Topics Debt & Bonds Property Tax Revenue Property Taxes

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