Budget & Taxes

introduced · Texas · House Aug 19, 2025

HB 260: Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

HB 260 limits annual increases in the appraised value used for property taxes on certain commercial real estate. It applies to commercial properties (defined as property held for income production) with a market value of $10 million or less, excluding properties covered under specific tax subchapters. The bill caps annual value increases at the lesser of: (1) the prior year's market value, or (2) 10% of the prior year's appraised value plus the prior year's appraised value plus the value of new improvements. This limitation takes effect for tax years beginning January 1, 2027, and requires appraisers to separately record both the market value and the capped value.

Topics ✗ Budget & TaxesOpposes Budget & TaxesLimits annual property tax increases on commercial real estate under $10M, directly restricting tax revenue growth for these properties.95% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HB 185: Relating to the use by a political subdivision of public funds for lobbying activities.

HB 185 prohibits political subdivisions (like cities, counties, and school districts) from using public funds to hire lobbyists or pay nonprofit associations that primarily represent political subdivisions and employ registered lobbyists. The bill specifically bans spending on: (1) hiring individuals required to register as lobbyists under Texas law, or (2) funding nonprofits that hire such lobbyists. Taxpayers or residents can sue to stop prohibited spending and recover attorney fees if they win the case. This directly affects local governments' ability to use taxpayer money for lobbying efforts targeting state legislation.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits public funds from being used for lobbying, restricting government spending on non-essential activities per Texas law.95% confidence

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introduced · Texas · House Aug 15, 2025

HB 74: Relating to the authority of a political subdivision to use public money for an environmental project.

HB 74 would prohibit Texas local governments (including cities, counties, school districts, and special districts) from using public funds - such as taxes, grants, or donations - to plan, create, or operate most environmental projects. Exceptions include projects required by law, flood control, renewable energy infrastructure for their own facilities, waste management, and energy efficiency improvements at public buildings. The bill defines "environmental project" broadly as efforts to reduce emissions, pollutants, or raise public awareness, but explicitly excludes initiatives like electric vehicle charging stations or vehicle emission reduction programs. This legislation, filed in 2025, would take effect 91 days after the legislative session ends.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts local government spending on environmental projects by prohibiting use of public funds (taxes, grants) except for limited exceptions, directly limiting budget allocation for this topic.90% confidence ✓ EnergySupports EnergyBill explicitly permits renewable energy infrastructure for public facilities as an exception, supporting targeted energy projects while restricting broader environmental spending.85% confidence ✗ EnvironmentOpposes EnvironmentProhibits public funding for most environmental projects, restricting local government environmental initiatives except narrow exceptions.95% confidence

Sub-Topics Electric Vehicles Energy Efficiency Renewable Energy Coastal & Flood Protection Waste Management

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in committee · Texas · House Aug 18, 2025

HB 96: Relating to the use by a political subdivision of public funds for lobbying activities.

HB 96 restricts local governments (like cities and counties) from using public funds to pay for lobbying activities. Specifically, it prohibits spending taxpayer money to hire registered lobbyists for legislative lobbying or to pay nonprofit associations that primarily represent local governments and hire registered lobbyists. The bill allows local government employees to provide information to lawmakers, elected officials to advocate for policies, and reimburses travel expenses for permitted activities. Taxpayers can sue to stop violations and recover legal fees if a local government breaks these rules.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts public funds for lobbying, limiting government spending on non-essential activities per fiscal management principles.95% confidence

Tags Local Government

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introduced · Texas · House Aug 19, 2025

HB 261: Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

HB 261 limits annual increases in the tax assessment value for commercial properties under $10 million in market value. It restricts how much a property's appraised value can rise each year to either the prior year's market value or a formula (20% of last year's appraised value plus last year's value plus new improvements). This applies to properties held for income production and takes effect January 1, 2027, for tax years following that date. The bill excludes properties appraised under specific subchapters of the tax code.

Topics ✗ Budget & TaxesOpposes Budget & TaxesLimits annual property tax assessment increases for commercial properties, reducing tax revenue growth and providing tax relief to commercial owners.90% confidence

Sub-Topics Business Taxes Property Tax

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introduced · Texas · House Aug 19, 2025

HJR 28: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes.

HJR 28 proposes a constitutional amendment allowing Texas lawmakers to cap the taxable value of certain commercial properties. It would let the legislature limit a property’s appraised value for property taxes to 120% (or a higher percentage set by law) of its prior year’s value, but only for properties meeting specific definitions and market value thresholds. This cap would apply only to commercial real estate owners who qualify under future laws defining "commercial property" and meeting eligibility rules. The amendment requires voter approval in 2026 and would expire if a property changes ownership or no longer qualifies as commercial.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill caps taxable value of commercial property at 120% of prior year, reducing tax revenue for qualifying properties, opposing stronger tax collection.90% confidence

Sub-Topics Business Taxes Property Tax

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in committee · Texas · House Aug 20, 2025

HB 85: Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

HB 85 changes the voter approval requirement for property tax increases in Texas. It requires a two-thirds majority (instead of a simple majority) of votes cast in an election to approve a tax rate exceeding a taxing unit’s current voter-approved rate. The bill mandates that election notices clearly show three rates: the proposed tax rate, the "no-new-revenue" rate (same as previous year), and the "voter-approval" rate (highest rate without an election). This directly affects cities, school districts, and other local taxing units seeking to raise property taxes beyond their existing approved limit. The change aims to strengthen voter control over significant tax hikes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires 2/3 voter approval for property tax increases, restricting tax hikes and limiting government revenue from property taxes.90% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 25, 2025

HJR 38: Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

This bill proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for the increased value of residential homes resulting from energy efficiency upgrades, such as solar panels or improved insulation. It would authorize the legislature to define eligible improvements and set requirements for the exemption. The amendment requires voter approval in the May 2026 election. If passed, it would enable local governments to reduce property tax assessments for homeowners who install qualifying energy-saving features.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProposes property tax exemption for energy efficiency upgrades, reducing government revenue from property taxes and weakening the tax base.92% confidence ✓ EnergySupports EnergyProposes tax exemption for energy efficiency home improvements (e.g., solar panels), directly incentivizing conservation and renewable adoption per bill's summary and subjects.95% confidence ✓ EnvironmentSupports EnvironmentPromotes energy efficiency upgrades (solar panels, insulation) via property tax exemptions, directly advancing environmental conservation and reducing home energy consumption.90% confidence

Sub-Topics Property Tax Tax Incentives Energy Efficiency Solar

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introduced · Texas · House Aug 15, 2025

HB 132: Relating to the repeal of the Texas Advanced Nuclear Energy Office.

HB 132 repeals the Texas Advanced Nuclear Energy Office, established by HB 14 in the 2025 legislative session. It directs the comptroller to transfer all funds previously allocated to this office to the Texas Education Agency. The funds will be used to reduce the state's compression percentage under the education funding formula, which lowers the amount the state must contribute to public school budgets. This change directly affects state budget allocations for public education by redirecting previously designated funds. The bill does not create new policy but modifies existing financial mechanisms.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill redirects funds from nuclear office to education, reducing state's required contribution to public schools by lowering compression percentage, effectively defunding state education budget obligations.92% confidence ✗ EducationOpposes EducationBill redirects funds to reduce state's education contribution by lowering compression percentage, effectively defunding public schools.90% confidence ✗ EnergyOpposes EnergyBill repeals Texas Advanced Nuclear Energy Office, defunding a dedicated energy office and redirecting funds to education. This directly weakens state support for nuclear energy infrastructure.90% confidence

Sub-Topics Audits & Accountability State Budget School Funding Nuclear

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in committee · Texas · House Aug 18, 2025

HB 158: Relating to the use by a political subdivision of public funds for lobbying activities.

HB 158 prohibits cities, counties, and other political subdivisions from using public funds to hire lobbyists or pay nonprofit associations that hire lobbyists to influence legislation. It allows exceptions for lobbying related to military, veterans, or military service issues, and for nonprofit associations providing specific legislative services like bill tracking or testimony. The bill restricts local governments from spending taxpayer money on lobbying activities while permitting limited exceptions for certain legislative support. Taxpayers may seek court action to stop violations and recover legal fees if the restriction is breached.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts public funds from lobbying spending, directly limiting government expenditure on non-essential activities per fiscal management guidelines.95% confidence ✓ VeteransSupports VeteransAllows lobbying exceptions for veterans' issues, protecting their advocacy efforts without restricting related funding.90% confidence

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