HB 222 uses surplus state revenue to reduce property tax rates for Texas school districts. It directs 90% of excess general revenue (over 104% of the previous biennium) into a property tax relief fund, which the state comptroller must allocate to lower the "state compression percentage" in school funding formulas. If this percentage reaches zero, school districts cannot impose tier one maintenance and operations property taxes and receive full state funding as if they had the maximum allowable tax rate. The bill directly affects all Texas public school districts and takes effect for the 2025-2027 fiscal biennium.
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.
HB 116 repeals Texas' Moving Image Incentive Program, which previously provided financial incentives to film and television productions. The bill directs the comptroller to transfer any remaining program funds to the Texas Education Agency to reduce the state's compression percentage for school funding. This change directly affects the film and entertainment industry, which no longer receives these state incentives. The policy shift redirects resources toward public education funding without altering existing school finance formulas.
HB 133 repeals the Texas Quantum Initiative by removing Subchapter HH from the Government Code, effective September 1, 2025. It redirects all funds previously allocated to this initiative to the Texas Education Agency for the 2025-2027 state fiscal biennium. The redirected funds will be used to reduce the state's compression percentage under Education Code Section 48.255, lowering the state's share of education funding costs. This bill directly affects the Texas Quantum Initiative program and Texas public school funding mechanisms, with no new program creation or policy changes beyond the fund reallocation. The bill takes effect 91 days after the legislative session concludes.
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.
HB 142 reduces the maximum tax rate school districts can levy for the 2026-2027 school year by directing $200 million in federal border security funds to the Texas Education Agency. It requires the commissioner to calculate each district's current maximum tax rate and reduce it equally using these funds, while ensuring no district's rate falls below 90% of another district's rate. This change directly affects all Texas public school districts by lowering their allowable tax rates for that school year. The bill updates how school funding formulas reference these tax rates, ensuring the reduction is reflected in calculations for state funding. The appropriation expires September 1, 2028.
HB 180 temporarily reduces the maximum tax rate school districts can set for the 2026-2027 school year by using federal border security funds appropriated to the Texas Education Agency. It directly affects all Texas public school districts by lowering their calculated tax rate, ensuring no district's rate falls below 90% of another district's rate under the new calculation. The bill modifies several education code provisions to reflect this reduced rate for funding purposes and expires September 1, 2028. This is a concrete policy change using specific federal funds to lower school district tax burdens for one school year.
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.
