Budget & Taxes (Property Tax)

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

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 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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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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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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