Budget & Taxes

in committee · Texas · House Aug 18, 2025

HB 81: Relating to the use by a political subdivision of public funds for lobbying and certain other activities.

HB 81 restricts local governments (like cities, counties, and school districts) from using public funds to hire registered lobbyists or pay nonprofits representing local governments if those nonprofits hire registered lobbyists. The bill prohibits spending public money on activities such as lobbying state legislators or contracting with lobbyists, but allows local government employees to provide information to lawmakers, testify, or travel for such purposes without triggering the restriction. It also permits nonprofits to offer legislative tracking, analysis, and communication with legislators that doesn’t require lobbyist registration. Violations can be challenged by taxpayers seeking court orders to stop the spending and recover legal fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesRestricts public funds for lobbying, promoting fiscal responsibility in budget management per bill's prohibitions on misuse of public money for lobbying activities.92% confidence

Tags Local Government

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introduced · Texas · House Aug 15, 2025

HB 124: Relating to the repeal of the Texas Jobs, Energy, Technology, and Innovation Act.

HB 124 repeals the Texas Jobs, Energy, Technology, and Innovation Act (specifically provisions added by H.B. 5 in 2023) from Texas law. It removes Subchapter T of Government Code Chapter 403, which previously allowed certain property value limitations for school funding calculations. The bill also amends Education Code sections to eliminate specific methods for calculating "taxable property value" (DPV) used by school districts to determine funding levels. This directly affects Texas school districts and property owners who previously benefited from the repealed tax value limitations.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals property value limitations for school funding calculations, increasing potential revenue for school districts through adjusted taxable property value methods.95% confidence ✓ EducationSupports EducationRepealing property value limitations removes a funding cap for schools, enabling more flexible allocation of resources under Education Code sections.85% confidence

Sub-Topics Tax Incentives School Funding

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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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introduced · Texas · House Aug 19, 2025

HJR 27: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes.

This constitutional amendment proposal would allow Texas lawmakers to cap the taxable value of commercial properties for property tax purposes. Specifically, it would authorize the legislature to limit a property's appraised value to either 110% (or a higher percentage) of its previous year's appraised value or its current market value - whichever is lower. The cap would apply only to properties meeting legislative definitions and eligibility criteria, such as having a market value below a specified threshold. The amendment requires voter approval in a 2026 election before taking effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes capping commercial property tax appraisals, reducing taxable value for eligible properties to provide tax relief.95% confidence

Sub-Topics Business Taxes Property Tax

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in committee · Texas · House Aug 20, 2025

HB 184: Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

HB 184 modifies Texas property tax rules to limit annual increases in the appraised value of homestead properties (primary residences qualifying for tax exemptions). It raises the annual cap on value increases from 5% to 10% of the prior year's appraised value, plus the cost of new improvements. This change directly affects Texas homeowners who claim homestead exemptions, preventing sudden large tax hikes when property values rise rapidly. The bill takes effect January 1, 2027, and applies to properties owned as of January 1 of the tax year.

Topics ✓ Budget & TaxesSupports Budget & TaxesLimits annual property tax increases for homestead owners by raising cap from 5% to 10% of prior value, providing direct tax relief and preventing sudden tax hikes.95% confidence ✓ HousingSupports HousingBill limits property tax increases for homestead owners, protecting homeowners from sudden tax hikes and supporting property rights within housing policy.90% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Texas · House Aug 20, 2025

HB 84: Relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes.

HB 84 limits annual increases in the appraised value used for property taxes on certain homes and real estate. It caps the maximum increase for residence homesteads at 2.5% of the previous year's appraised value plus the full value plus new improvements (down from a previous 10% cap). For other real property, it sets a similar cap at 8% (down from 20%). The bill directly affects Texas homeowners and property owners whose tax assessments would otherwise rise more steeply, by changing how appraisal offices calculate yearly value adjustments. This policy change aims to slow property tax increases for eligible properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps annual property tax assessment increases (2.5% for homesteads vs. 10% previously), directly reducing tax burdens on homeowners and providing relief.95% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 21, 2025

HJR 32: Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

HJR 32 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for certain landowners. It would authorize exempting up to 35% of the appraised value of non-irrigated land (at least half an acre) located in designated "priority groundwater management areas." The exemption would not apply to land already covered by other appraisal laws. This change would directly affect landowners in specific groundwater regions who meet the eligibility criteria, but the actual tax relief would depend on future legislation implementing the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes property tax exemption for qualifying landowners, reducing tax burden. Directly advances tax relief policy per bill's constitutional amendment for property tax exemptions.95% confidence ✓ EnvironmentSupports EnvironmentTax exemption for non-irrigated land in priority groundwater areas incentivizes conservation of water resources, aligning with environmental protection goals in groundwater management.85% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Texas · House Aug 20, 2025

HB 92: 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 92 proposes replacing certain existing state and local taxes - including school district property taxes - with a new 6.72% state value added tax (VAT) on business transactions. The bill directly affects businesses selling goods or services in Texas, requiring them to pay tax on their sales (output tax) minus tax paid on their purchases (input tax), with exemptions for small businesses, government entities, and nonprofits. Key provisions include excluding financial services, intercompany transactions, and federally prohibited items from the tax, while directing all revenue to the state general fund. This reform aims to overhaul school finance by shifting revenue sources, though it does not specify how school funding will be adjusted.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill replaces property taxes with new 6.72% VAT, directly altering tax structure and imposing new tax obligations per its title and summary.92% confidence

Sub-Topics Business Taxes Sales Tax State Budget

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introduced · Texas · House Aug 27, 2025

HB 304: Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.

HB 304 creates a state franchise tax credit for businesses opening grocery stores or "healthy corner stores" (under 2,000 sq. ft. with 20% fresh food space) in designated food deserts. It directly affects businesses that open such stores after January 1, 2026, in low-income areas with limited healthy food access. To qualify, stores must accept WIC and SNAP benefits within 90 days of opening and operate year-round. The credit reduces the business’s state tax liability for establishing these stores, aiming to improve healthy food access in underserved communities.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates franchise tax credit reducing business tax liability for qualifying grocery stores in food deserts, directly providing tax relief under Taxation--Franchise.95% confidence ✓ HealthcareSupports HealthcareBill targets food deserts with tax incentives for healthy food access, directly addressing public health via Health and Human Services subjects while requiring WIC/SNAP acceptance in underserved areas.85% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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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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