Texas 2025 - 89th Regular

Texas Senate Bill SB403

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

Caption

Relating to the dedication of certain state money for ad valorem tax relief.

Impact

This legislation aims to create a financial mechanism that could potentially alleviate the tax burden on property owners in Texas. By directly linking federal reimbursements for border security to tax relief initiatives, the bill seeks to ensure that the funds received are utilized in a manner that benefits local tax payers. This could result in a redistribution of resources that may enhance the fiscal health of numerous communities across the state, supporting local economies by lowering property taxes.

Summary

Senate Bill 403 proposes the dedication of certain state funds specifically for ad valorem tax relief. The bill mandates that, not later than the 90th day of each state fiscal year, the Texas comptroller is required to determine the amount of federal reimbursement for border security costs incurred by the state during the previous fiscal year. Subsequently, an equivalent amount of general revenue must be deposited into a designated account within the state's general revenue fund. The funds in this account can only be appropriated by the legislature for the purpose of providing ad valorem tax relief.

Contention

While the intentions of SB403 may resonate positively with constituents favoring lower taxes, there is potential for contention regarding the sustainability and sufficiency of the funding streams necessary for ongoing tax relief. Critics may raise concerns about the unpredictability of federal reimbursements, questioning whether they will consistently provide enough revenue to support such initiatives. Furthermore, specific discussions might emerge on how this bill fits within broader state fiscal responsibilities and future budget allocations, especially with regard to long-term funding for border security.

Texas Constitutional Statutes Affected

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: New Section

Companion Bills

TX HB5276

Identical Relating to the dedication of certain state money for ad valorem tax relief.

Similar Bills

No similar bills found.