HB 134 establishes a program providing eligible Texas teachers with an annual $1,000 grant to purchase classroom supplies. To qualify, teachers must be certified, employed by a public school or charter school, and teach at least four hours daily in an academic or career/tech instructional setting. The funds can be used for classroom supplies at their school, with unused balances rolling over for future supplies or professional development costs. Teachers must retain receipts for two years, and the program begins in the 2026-2027 school year.
HJR 39 proposes a constitutional amendment to change how Texas homestead property taxes are calculated. It would allow the legislature to set the first tax year's value for a homestead at either the property's market value or its purchase price (if bought), rather than the standard appraisal. For subsequent years, it would limit annual tax increases to only the value of new improvements made to the property, instead of full market value changes. This would directly affect homeowners who qualify for the homestead exemption, potentially reducing their tax burden in the first year and capping future increases.
SB 58 (Texas) changes how property taxes are calculated for rebuilt structures after disasters. It states that replacing a damaged home or building (due to storms, fires, or natural disasters) does **not** count as a new "improvement" for tax purposes if the replacement matches the original size and exterior materials. However, it would count as a new improvement only if the new structure has more square footage or uses higher-quality exterior materials than the original. The bill also includes an exception if original materials are unavailable, allowing comparable materials without triggering higher taxes. It takes effect for 2026 tax years.
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.
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.
HB 39 amends Texas law to adjust how school districts calculate property values for state funding. It directs that taxable value for school finance purposes must exclude certain homestead exemptions, including those under Tax Code Sections 11.13(b), (c), and (n), as well as captured appraised value in designated reinvestment zones. This change directly affects Texas public school districts by altering the property value base used to determine state funding allocations. The bill modifies Education Code Section 7.062(c) and Government Code Section 403.302(d) to implement this adjustment in funding calculations.
SB 40 would exempt property owned by qualifying nonprofits in Texas counties with 3.3 million+ residents from property taxes. The exemption applies to nonprofits using land for agriculture promotion, youth programs, and community education - specifically those organized exclusively for charitable, educational, or scientific purposes under state law. It covers both real and personal property but excludes for-profit leaseholders of such property. The law takes effect January 1, 2026, applying only to tax years beginning after that date.
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.
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Local Government
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.
HB 21 modifies Texas property tax penalties and interest rates for late payments. It reduces the initial penalty from 6% to 3% for the first month a payment is late, then 0.5% per month (down from 1%) for each additional month. For taxes delinquent on July 1, the total penalty drops from 12% to 6%. The bill also halves the interest rate to 0.5% per month and applies only to penalties accruing after its effective date.
