Texas 2023 - 88th 1st C.S.

Texas House Bill HB1

Filed
5/30/23  
Out of House Committee
5/30/23  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression.

Impact

The implementation of HB1 is expected to have far-reaching implications for state education funding, particularly by reducing financial burdens on homeowners and providing critical support to school districts facing challenges due to tax compression. Notably, the bill seeks to alleviate pressures on fast-growing school districts that may struggle with bond indebtedness, thereby promoting a more equitable distribution of state aid. By adjusting the funding formula, HB1 aims to ensure that all districts receive adequate resources while simultaneously lowering tax rates.

Summary

House Bill 1 (HB1) primarily addresses the reduction of the maximum compressed tax rate for school districts in Texas and provides additional state aid for districts affected by this compression. This legislation proposes a substantial property tax relief package totaling $12.3 billion, intended to benefit all property owners across the state. The bill introduces a mechanism for calculating the maximum compressed tax rate that involves a fixed reduction of $0.162 for the 2023-2024 school year, significantly impacting how property taxes are levied and collected by school districts.

Sentiment

The overall sentiment surrounding HB1 appears largely positive, particularly among supporters who believe it will bring relief to taxed individuals and communities. Advocates characterize the bill as a historical move that sets a precedent for future tax cuts in Texas. However, some concerns were raised regarding the long-term sustainability of state funding levels and the adequacy of resources allocated to certain underserved districts. The discussions highlight a clear divide between those who prioritize immediate tax relief and those advocating for comprehensive funding reforms in education.

Contention

Despite the bill's favorable reception, points of contention remain regarding its potential impact on funding stability and equity among various school districts. Critics argue that while the bill delivers immediate tax cuts, it may inadvertently perpetuate inequities in funding distribution if not carefully monitored. Furthermore, the outcome of a constitutional amendment related to school funding could either bolster or undermine the provisions of HB1, making its future effectiveness uncertain. The potential dependence on further legislative measures to maintain the benefits of HB1 has sparked discussions about the need for more robust education finance reform.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 48. Foundation School Program
    • Section: 2555
    • Section: 283
    • Section: 2555
    • Section: 283
    • Section: 2555
    • Section: 283

Tax Code

  • Chapter 26. Assessment
    • Section: 09
    • Section: 09
    • Section: 09
  • Chapter 1. General Provisions
    • Section: New Section
  • Chapter 31. Collections
    • Section: 01
    • Section: 01

Companion Bills

TX HJR1

Enabling for Proposing a constitutional amendment excepting certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

Similar Bills

TX SB4

Relating to the maximum compressed tax rate of a school district.

TX SB12

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.

TX HB11

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.

TX SB945

Relating to funding under the public school finance system for a school district with a compressed tax rate below the state maximum compressed tax rate.

TX SB1

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against the resulting loss in local revenue.

TX HB1

Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression.

TX SB12

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.