Texas 2025 - 89th Regular

Texas House Bill HB1153

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

Caption

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

Impact

The bill directly impacts the financial framework of Texas' education system by altering how property values are assessed for tax purposes. By incorporating optional homestead exemptions into the funding algorithm, HB1153 aims to reduce disparities across school districts that may arise from varying property tax bases. This introduces a more standardized approach in calculating taxable values, ensuring that districts receive adequate funding regardless of localized tax variations. Educators and school administrators may find beneficial changes in budgeting and resource allocation as a result of a more consistent funding approach, promoting a fairer distribution of state resources.

Summary

House Bill 1153 focuses on reforming the public school finance system in Texas by modifying how funding is allocated based on property values while taking into account optional homestead exemptions. The bill aims to ensure that property tax assessments reflect the true market values and available exemptions to create a more equitable funding structure for public schools. Through this amendment, the legislators intend to streamline state funding distribution while promoting greater efficiency in the use of tax revenues. This legislation expects to impact various provisions under the Education Code and the Government Code concerning property taxation and school finance.

Contention

Critics of HB1153 may argue that changing the method of property value assessment could lead to a decrease in available funding for some districts that previously benefited from higher market valuations. Concerns may also be raised regarding the implications of optional homestead exemptions, which could affect the revenue generated for school financing. Proponents of the legislation counter that a more equitable system would ultimately provide better educational opportunities across Texas, allowing schools in less-privileged areas to access necessary resources. The debate surrounding the bill reflects larger tensions between maintaining localized control over property tax assessments and ensuring equitable funding for education throughout the state.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 7. State Organization
    • Section: New Section

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 13
    • Section: 251
    • Section: 253
    • Section: 26
    • Section: 35
  • Chapter 33. Delinquency
    • Section: 06
    • Section: 065
  • Chapter 23. Appraisal Methods And Procedures
    • Section: 23
    • Section: 231

Companion Bills

TX HB152

Same As Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB558

Same As Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX SB2644

Identical Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

Previously Filed As

TX SB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

TX SB3

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.

TX HB2

Relating to providing property tax relief through the public school finance system and property tax appraisal and administration.

TX HB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

TX SB1064

Relating to the school district property value study conducted by the comptroller of public accounts.

TX SB178

Relating to a limitation on increases in the appraised value of real property other than a residence homestead for ad valorem tax purposes.

TX SB1019

Relating to a limitation on increases in the appraised value of real property other than a residence homestead for ad valorem tax purposes.

TX HB117

Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

TX HB794

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HB32

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

Similar Bills

TX SB42

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

TX HB152

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB558

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX SB2644

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB55

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB39

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB266

Relating to a local option exemption from ad valorem taxation by a school district of all or part of the appraised value of the residence homesteads of certain individuals who are employed by the district.

TX SB634

Relating to the authority of the governing body of a taxing unit to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.