Texas 2023 - 88th Regular

Texas House Bill HB29

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the elimination of school district maintenance and operations ad valorem taxes and the creation of a joint interim committee on the elimination of those taxes.

Impact

If enacted, this bill would significantly alter the structure of school funding by removing the capacity for districts to impose maintenance and operations taxes starting January 1, 2026. This change could lead to a more standardized funding mechanism across school districts, raising questions about the adequacy of funding and the ability of districts to maintain quality educational services. However, the bill allows for the imposition of an enrichment tax at a lower rate, enabling districts to supplement their funding to enhance educational opportunities rather than replace general funding.

Summary

House Bill 29 aims to eliminate school district maintenance and operations ad valorem taxes, which are property taxes levied by school districts for day-to-day operations and maintenance. The bill proposes the formation of a joint interim committee tasked with evaluating alternative funding mechanisms for public schools, primarily focusing on the potential for consumption taxes. The legislative intent is to relieve the financial burden placed on property owners while exploring new revenue streams that could sustain educational funding in the state.

Sentiment

The sentiment surrounding HB 29 has been mixed. Proponents argue that eliminating the maintenance and operations tax alleviates pressure from homeowners and could pave the way for a more equitable distribution of educational funding through consumption taxes. They believe this change can streamline funding and potentially create a more sustainable model for school financing. On the contrary, opponents express concerns over potential funding shortfalls and the feasibility of relying on consumption taxes, which may be less stable and predictable than property taxes.

Contention

A notable point of contention regarding the bill lies in the uncertainty of how consumption taxes could effectively replace the substantial revenue lost from the elimination of ad valorem taxes. Critics highlight the risks involved in shifting to such a taxation model and the impact it might have on school districts’ ability to provide consistent and quality educational services. As the joint committee is tasked with formulating a comprehensive plan by November 2024, the discussion is expected to delve into the viability and implications of such a significant shift in funding strategy.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 26. Assessment
    • Section: New Section

Government Code

  • Chapter 301. Legislative Organization
    • Section: New Section

Companion Bills

No companion bills found.

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