Budget & Taxes (Property Tax)

in committee · Texas · House Aug 20, 2025

HB 101: Relating to requiring voter approval for certain local tax rate increases adopted pursuant to a disaster declaration.

HB 101 requires local governments (excluding school districts) to obtain voter approval within 30 days for temporary tax rate increases implemented under disaster declarations. Specifically, it applies to tax hikes adopted between May 28, 2025, and December 31, 2025, under Texas Tax Code Section 26.042(c-1). If voters do not approve the increase within 30 days, the tax rate automatically reverts to its pre-disaster level. The bill mandates that any required election follow standard procedures outlined in Chapter 26 of the Tax Code. This applies only to non-school district taxing units using disaster-related tax rate calculations during the specified period.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts local property tax increases during disasters by mandating voter approval, preventing automatic tax hikes without public consent.90% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 26, 2025

HB 301: 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 301 changes the voter approval threshold for local tax rate increases that exceed a community's existing voter-approved tax rate. Currently, a simple majority (over 50%) of votes is required, but this bill would raise that to a two-thirds majority. It amends Texas codes to update election notices, requiring clear comparisons of the proposed tax rate, the "no-new-revenue" rate, and the voter-approval rate. This directly affects cities, counties, and school districts seeking to raise property taxes beyond their current approved limits without holding an election.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRaises voter approval threshold for tax hikes from 50% to 66.7%, restricting local government ability to increase property tax rates.95% confidence ✗ EducationOpposes EducationBill raises tax approval threshold for school districts from 50% to 66.7%, making funding increases harder to achieve, thus limiting educational resources.85% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HB 211: Relating to the calculation of the voter-approval tax rate of certain taxing units and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved by the voters.

HB 211 changes how Texas taxing units (like school districts and counties) must obtain voter approval to raise property tax rates above current levels. It requires a 60% approval threshold (instead of a simple majority) in elections held on the November uniform election date, with elections for rate increases no longer allowed as emergency votes. If approved, the tax rate becomes final, and governing bodies cannot disapprove it or the budget based solely on that rate. The bill also removes specific Tax Code restrictions (like Section 26.07) that would otherwise limit the approved rate's application for that tax year.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill raises voter approval threshold for property tax increases to 60% (vs. simple majority), restricting taxing units' ability to raise rates. Limits tax rate expansions, aligning with 'oppose' indicators.90% confidence

Sub-Topics Property Tax

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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 220: Relating to the vote required by the governing body of a taxing unit to adopt an ad valorem tax rate that exceeds the voter-approval tax rate or authorize the issuance of tax bonds.

HB 220 requires local taxing units (like cities, counties, or school districts) to obtain higher approval thresholds for certain tax and bond decisions. Specifically, it mandates that governing bodies must secure at least 60% approval to issue general obligation bonds and 80% approval to set property tax rates exceeding previously voter-approved levels. The bill applies only to tax years beginning after the law takes effect (about 90 days after the legislative session ends). This changes existing procedures by raising the bar for local governments to increase taxes or borrow funds without direct voter approval.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires 60-80% voter approval for tax increases/bonds, restricting local governments' ability to raise revenue without stronger public consent.95% confidence

Sub-Topics Debt & Bonds Property Tax

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in committee · Texas · House Aug 20, 2025

HB 249: Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

HB 249, titled "Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes," aims to restrict how much a property's taxable value can increase annually for local tax assessments. The bill would directly affect property owners by potentially limiting annual tax increases tied to rising property appraisals. However, the full text of the bill is currently unavailable (noted as "coming soon" with only a PDF placeholder), and no specific mechanisms, thresholds, or affected property types are described in the provided context. Without access to the bill's actual provisions, a detailed summary of its policy changes cannot be provided.

Topics ✗ Budget & TaxesOpposes Budget & TaxesLimits annual property tax increases by capping appraised value growth, directly restricting tax burden on property owners.90% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 15, 2025

HJR 14: Proposing a constitutional amendment to abolish ad valorem taxes.

HJR 14 proposes a constitutional amendment to end ad valorem property taxes in Texas. It would prohibit local governments from levying these taxes on real or personal property after January 1, 2031, and require the state to guarantee repayment of school district bonds issued before November 4, 2025, that were secured by such taxes. The amendment must be approved by voters in the November 4, 2025 election. This directly affects all Texas counties, cities, and school districts currently using ad valorem taxes for funding.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAbolishes ad valorem property taxes, restricting local government tax authority and revenue sources critical to budgeting.95% confidence ✗ EducationOpposes EducationAbolishes ad valorem property taxes, a primary school funding source, without replacing it. State bond guarantee only covers existing debt, not ongoing operational funding, leading to defunding.90% 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 20, 2025

HJR 17: Proposing a constitutional amendment to abolish ad valorem taxes.

This bill proposes a constitutional amendment to ban most property taxes based on property value (ad valorem taxes) in Texas by 2030. It would prevent cities, counties, and other local governments from imposing these taxes after January 1, 2030, except for a limited exception: they could still use such taxes solely to repay bonds issued before that date. The amendment requires voter approval in a May 2026 election, with the ballot asking voters to approve "the constitutional amendment to abolish ad valorem taxes." This change would directly affect all Texas local governments that currently rely on property taxes for funding.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAbolishes ad valorem property taxes, a primary local revenue source, restricting government funding options and weakening fiscal management for local entities.95% confidence ✗ HousingOpposes HousingAbolishing ad valorem property taxes would eliminate a primary revenue source for local governments, directly reducing funding for affordable housing programs and tenant protections without explicit housing-related provisions.85% confidence

Sub-Topics Property Tax Property Taxes

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