Budget & Taxes

introduced · Texas · House Aug 15, 2025

HR 19: Urging Governor Abbott to return federal reconciliation bill funds to taxpayers through property tax relief.

This resolution urges Governor Greg Abbott to return federal reconciliation funds to Texas taxpayers by implementing property tax relief. The Texas House of Representatives passed this non-binding resolution to formally request the Governor use the funds for property tax cuts, directing the chief clerk to forward a copy to the Governor's office. It does not require legal action or change existing tax policy, as resolutions like this serve only as a formal expression of legislative opinion.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly requests property tax relief using federal funds, directly reducing taxpayer burden. Aligns with tax relief indicators for support.95% confidence

Sub-Topics Property Tax

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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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in committee · Texas · House Aug 18, 2025

HB 79: Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain surplus state revenue.

HB 79 reduces school district property taxes by using surplus state revenue to lower the "state compression percentage" that affects local tax rates. It creates a fund from excess state revenue (90% of general revenue over budget growth limits) to decrease this percentage, potentially eliminating a school district's ability to levy tier one maintenance and operations taxes. When the compression percentage reaches zero, districts cannot impose these taxes and automatically receive full state funding as if they had the maximum allowable tax rate. The bill directly affects all Texas public school districts by altering how state funding offsets local property tax burdens.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses surplus state revenue to reduce school district property taxes by lowering the compression percentage, providing direct tax relief through fiscal management.95% confidence ✓ EducationSupports EducationBill uses surplus state revenue to reduce school district property taxes via lower compression percentage, increasing state funding for K-12 schools per Foundation School Program subjects.95% confidence

Sub-Topics Property Tax Revenue State Budget School Funding

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in committee · Texas · House Aug 20, 2025

HB 77: Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes.

HB 77 creates a statewide 6.72% value-added tax (VAT) on business transactions in Texas, replacing certain existing local property taxes for school districts. It directly affects businesses (including small businesses, which are exempt), school districts (through the repeal of some local property taxes), and taxpayers who supply goods or services. The bill calculates tax as the difference between "output tax" (tax on sales) and "input tax" (tax paid on business purchases), with exemptions for governments, nonprofits, and specific services like financial transactions. This tax would fund school finance reforms while modifying how local and state taxes are collected.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes statewide VAT to replace school district property taxes, funding school finance reform and creating new tax revenue for state budget.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Texas · House Aug 20, 2025

HB 186: Relating to the use by a political subdivision of public funds for lobbying activities.

HB 186 restricts how local governments (like cities, counties, and school districts) can use public funds for lobbying. It prohibits spending public money to hire registered lobbyists or pay nonprofit groups that represent local governments and employ lobbyists. Exceptions include activities by elected officials, employees providing information to legislators, travel expenses for such activities, and services by associations representing sheriffs or law enforcement. The bill allows taxpayers to sue to stop prohibited spending and recover legal fees if they win. This directly affects local government budget decisions regarding legislative advocacy.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts public funds for lobbying, limiting government spending on lobbying activities per bill's prohibition of public money use for registered lobbyists.95% confidence

Tags Local Government

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in committee · Texas · House Aug 20, 2025

HB 98: Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes.

HB 98 would establish a 6.72% state value-added tax (VAT) on businesses selling goods or services in Texas, replacing certain existing local taxes like school district property taxes. Businesses would pay tax only on the "value added" to their products or services - subtracting taxes paid on business inputs from taxes collected on sales. The bill exempts small businesses, government entities, and nonprofits from the tax, while excluding financial services and other specified transactions. This VAT would fund school finance reform by replacing some local school district taxes with a new statewide revenue stream.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes 6.72% state VAT, replacing local taxes, directly advancing tax policy for fiscal management and school finance reform.90% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Texas · House Aug 18, 2025

HB 97: Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain surplus state revenue.

HB 97 would reduce property taxes for Texas school districts by using surplus state revenue. It requires the state to lower the "compression percentage" (the formula determining how much local property taxes can be reduced) when funds are deposited into the property tax relief fund. If this percentage reaches zero, school districts cannot impose certain local maintenance taxes and will receive full state funding as if they had the maximum tax rate with no local share. This bill directly affects all Texas public school districts by changing how state funds are allocated to offset local property tax burdens.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces school district property taxes using state surplus revenue, providing direct tax relief per bill's explicit tax reduction mechanism.95% confidence ✓ EducationSupports EducationBill uses surplus state revenue to reduce school district property taxes, increasing state funding and eliminating local tax burdens for schools under Foundation School Program.95% confidence

Sub-Topics Property Tax Revenue

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introduced · Texas · House Sep 2, 2025

HB 312: Relating to the authority of a municipality or county to impose a supplemental local sales and use tax to provide additional revenue for property tax relief and general governmental purposes if the tax is approved by the voters; authorizing the imposition of a tax.

HB 312 allows Texas municipalities and counties to seek voter approval for a supplemental local sales tax (up to 1%) to fund property tax relief and general government services. If approved by voters, the tax must be used specifically for reducing property tax rates and supporting local government operations. The bill establishes procedures requiring clear ballot language stating the tax's purpose and specifies that the tax rate won't count toward combined local tax rate limits. This legislation gives local governments a new tool to address budget needs through voter-approved revenue, while maintaining separation from existing sales tax structures.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables supplemental sales tax (up to 1%) for property tax relief, directly supporting tax reduction for residents and funding local government operations per voter approval.95% confidence

Sub-Topics Property Tax Sales Tax

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introduced · Texas · House Aug 15, 2025

HB 87: Relating to a prohibition on the issuance of certain bonds by a school district.

HB 87 prohibits Texas school districts from authorizing new bonds if their existing debt payments (principal and interest) plus the proposed bond would exceed 18% of the district's annual budget. It specifically blocks elections for new bonds when either current debt payments alone surpass 18% of the budget or the combined total of existing and proposed debt would exceed that threshold. The bill applies only to bond elections ordered on or after its effective date (91 days after the legislative session ends), leaving pre-existing election plans governed by current law. This directly affects school districts seeking to issue new bonds for projects like facility construction or improvements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts school district bond issuance to limit debt spending, capping at 18% of annual budget, directly limiting government fiscal flexibility.90% confidence ✗ EducationOpposes EducationRestricts school district bond issuance for infrastructure, limiting capital funding options and preventing new facility investments.85% confidence

Sub-Topics Debt & Bonds State Budget School Funding

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in committee · Texas · House Aug 18, 2025

HB 91: Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain surplus state revenue.

HB 91 would reduce school district property tax rates by using surplus state revenue to lower the "state compression percentage" that determines how much districts can charge for maintenance and operations. It directs the comptroller to allocate surplus state revenue into a property tax relief fund, which the commissioner can then use to further reduce this percentage. If the percentage reaches zero, school districts would be prohibited from imposing the lowest tier of property taxes and would automatically qualify for full state funding as if they had the maximum allowable tax rate. This bill directly affects all Texas public school districts by potentially lowering their local tax burdens and changing their funding structure.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses surplus state revenue to lower school property tax rates via reduced 'state compression percentage', providing direct tax relief to homeowners.95% confidence ✓ EducationSupports EducationReduces school district property taxes using state surplus revenue, effectively increasing available funding for education without raising local taxes.95% confidence

Sub-Topics Audits & Accountability Property Tax Revenue

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