Texas 2023 - 88th Regular

Texas House Bill HB38

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

Caption

Relating to the elimination of certain property taxes for school district maintenance and operations and the provision of public education funding by increasing the rates of certain state taxes.

Impact

If enacted, HB 38 will fundamentally change how public education in Texas is funded. The elimination of property taxes for school districts means that local funds typically raised through these taxes will be replaced with increased contributions from state taxes. This shift aims to equalize funding across districts, but it may raise concerns about the adequacy of state revenue to uniformly support school operations across diverse districts. Critics warn that tying school funding too closely to fluctuating state tax revenues could jeopardize financial stability for school districts during economic downturns.

Summary

House Bill 38 proposes the elimination of certain property taxes used for school district maintenance and operations. It seeks to offset this elimination by increasing the rates of various state taxes, thereby altering the funding mechanism for public education in Texas. The bill's proponents argue that it will relieve financial pressure on property owners while ensuring that school districts remain funded through alternative mechanisms. Overall, the intention is to create a more sustainable financial framework for public education without overburdening local taxpayers.

Sentiment

Discussions around HB 38 have revealed polarized opinions. Supporters highlight the opportunity for property tax relief and a potential simplification of school funding by shifting to a state-centric model. In contrast, opponents express fears that increased reliance on state taxes may lead to unpredictability in school funding and reduce the power of local districts to manage their budgets independently. This sentiment emphasizes the ongoing debate about local versus state control over educational funding in Texas.

Contention

Key points of contention arise from concerns that the elimination of property taxes could lead to a funding shortfall for some school districts, particularly those that are more reliant on local tax revenue than others. Additionally, there are apprehensions about the long-term viability of the proposed state tax increases and whether they will sufficiently cover the needs of all school districts, especially in times of economic uncertainty. The bill underscores significant ideological divisions regarding the nature of taxation, public accountability, and the future of educational funding in Texas.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 11. School Districts
    • Section: 1511
  • Chapter 12. Charters
    • Section: New Section
  • Chapter 45. School District Funds
    • Section: New Section
  • Chapter 48. Foundation School Program
    • Section: New Section
    • Section: 271
  • Chapter 29. Educational Programs
    • Section: 203

Tax Code

  • Chapter 26. Assessment
    • Section: New Section
    • Section: 065
  • Chapter 171. Franchise Tax
    • Section: 4011

Companion Bills

No companion bills found.

Similar Bills

TX HB297

Relating to the public school finance system, 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.

TX HB3

Relating to public school finance and public education; creating a criminal offense; authorizing the imposition of a fee.

TX SB1686

Relating to public school finance matters, including the imposition of a state ad valorem tax for elementary and secondary school purposes and a school district ad valorem enrichment tax.

TX HB285

Relating to elimination of certain property taxes for school district maintenance and operations and providing public education funding through an increase in the state sales and use tax rate.

TX SB1858

Relating to public school finance matters, including the imposition of a state ad valorem tax for elementary and secondary school purposes.

TX HB3367

Relating to the repeal of the laws authorizing the imposition of ad valorem taxes, the rates and expansion of the applicability of state and local sales and use taxes, the distribution of sales and use tax revenue to entities formerly imposing ad valorem taxes, and the replacement of ad valorem tax revenue in relation to financing public schools.

TX SB2145

Relating to the public school finance system.

TX HB355

Relating to the public school finance system.