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.
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.
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.
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.
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.
HB 46 sets a spending cap for Texas counties, cities, school districts, and other local governments authorized to levy property taxes or issue bonds. It limits annual expenditures to either the previous year's total spending or that amount adjusted for population growth and inflation. Local governments must calculate this annual adjustment using data from the U.S. Census Bureau and post it online by January 31. Exceptions allow exceeding the cap if two-thirds of voters approve additional spending in a special election.
This bill establishes spending limits for Texas cities and counties. It requires local governments to keep annual spending within the greater of last year's total spending or last year's spending adjusted for inflation and population growth (calculated by the Legislative Budget Board). Exceptions allow exceeding the limit if voters approve it via election or during a state-declared disaster. The bill directly affects all Texas municipalities and counties by modifying their financial planning requirements.
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.
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.
HB 167 restricts local governments (like cities, counties, and school districts) from using public funds to hire lobbyists or pay nonprofits that lobby on their behalf. It prohibits spending taxpayer money to contract with registered lobbyists or support organizations representing local governments that employ lobbyists, though exceptions exist for direct communication by government employees or advocacy by elected officials. The bill allows reimbursement for travel expenses related to permitted activities and lets taxpayers sue to stop violations and recover legal fees. It directly affects how local governments allocate public funds for legislative advocacy efforts.
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