Texas 2025 - 89th Regular

Texas House Bill HB152

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 implementation of HB 152 is expected to alter how funding is allocated to public schools across Texas. The bill’s focus on property values that consider homestead exemptions means that districts might see shifts in their available budgets. Specifically, areas with higher rates of homestead exemptions could receive funding adjustments aimed at maintaining equitable resources. This approach could potentially stabilize or enhance educational funding in districts that are disproportionately affected by high property valuations and various local exemptions.

Summary

House Bill 152 aims to revise the public school finance system in Texas by linking funding provisions to property values, while specifically incorporating optional homestead exemptions. By amending sections of the Education and Government Codes, the bill intends to provide a more equitable distribution of funding among school districts, ensuring that excess funds can be utilized effectively for school district grants. This change reflects a broader strategy to enhance educational resources where they are most needed by accounting for various exemptions that affect school tax revenues.

Conclusion

Overall, HB 152 is framed as a progressive step towards refining the public school finance system, but it remains to be seen how it will be received by various stakeholders. The dialog surrounding the bill reflects ongoing debates about educational equity, local government autonomy, and the complexities involved in tax-based funding mechanisms within Texas.

Contention

Notable points of contention surrounding HB 152 include the implications for districts that are more reliant on property taxes for their funding. While some stakeholders argue that adjusting funding formulas to reflect homestead exemptions is necessary to mitigate financial disparities, others raise concerns about the long-term sustainability of education funding. Critics worry that the bill might inadvertently favor wealthier districts or put pressure on state budgets, especially as homestead exemptions can vary widely across different municipalities.

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: 35
  • Chapter 33. Delinquency
    • Section: 06
    • Section: 065
  • Chapter 23. Appraisal Methods And Procedures
    • Section: 23

Companion Bills

TX HB1153

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.

Similar Bills

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 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 HB1153

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 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 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.

TX SB479

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

TX HB4060

Relating to a local option exemption from ad valorem taxation by a taxing unit of all or part of the appraised value of the residence homestead of a peace officer employed by the taxing unit.