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.
HB 203 limits annual spending for Texas local governments (like counties, cities, school districts, and special districts) that impose property taxes or issue bonds. It requires these entities to cap annual spending increases at the combined rate of inflation (based on the consumer price index) and population growth, excluding disaster relief costs. The bill defines key terms like "inflation rate" and "disaster relief cost" to calculate the spending limit. This directly affects how local governments budget and adjust tax rates each year. The law aims to control spending growth by tying it to measurable economic and demographic factors.
HB 111 requires a two-thirds majority vote of all voters in an election to approve general obligation bonds issued by Texas political subdivisions (like cities, counties, or school districts). It changes the existing standard by mandating that at least 66.7% of voters must approve bond issuances, instead of a simple majority. This applies only to bonds authorized on or after the law's effective date. The bill does not affect existing bond authorizations or alter the process for other types of bonds.
This bill proposes a constitutional amendment to ban ad valorem taxes (property taxes) in Texas after January 1, 2031. It would prevent cities, counties, and other local governments from levying these taxes on real or personal property starting in 2031. The amendment also requires the state to guarantee repayment of school district bonds issued before November 4, 2025, that were secured by pre-2031 property taxes. The proposed amendment must be approved by voters in the November 4, 2025, election.
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 120 prohibits Texas public universities from offering certificate or degree programs, majors, minors, or courses in LGBTQ studies or diversity, equity, and inclusion (DEI) initiatives. The bill requires all academic programs to align with a definition of "biological reality" stating there are only two unchangeable sexes (male/female), banning DEI programs that promote differential treatment based on race, color, or ethnicity. It mandates annual state audits to check compliance, with non-compliant institutions losing state funding, and imposes penalties on faculty (unpaid leave for first violation, termination for repeat violations). The law directly affects Texas public higher education institutions, their faculty, and students enrolled in affected programs.
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.
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.
HB 166 would prohibit Texas school districts from imposing maintenance and operations property taxes starting January 1, 2028, directly affecting all school districts and property owners in those districts. It allows districts to instead levy a new "enrichment tax" of up to $0.17 per $100 in property value, separate from state funding. The bill also creates a joint legislative committee to study alternative revenue sources, such as expanding state consumption taxes, to fulfill Texas's constitutional duty to fund public schools. This bill focuses on restructuring school funding mechanisms rather than changing existing tax rates.
HB 87 prohibits Texas school districts from authorizing new bonds if their existing debt payments (principal and interest) plus the proposed bond would exceed 18% of the district's annual budget. It specifically blocks elections for new bonds when either current debt payments alone surpass 18% of the budget or the combined total of existing and proposed debt would exceed that threshold. The bill applies only to bond elections ordered on or after its effective date (91 days after the legislative session ends), leaving pre-existing election plans governed by current law. This directly affects school districts seeking to issue new bonds for projects like facility construction or improvements.
