Texas 2025 - 89th Regular

Texas House Bill HB4326

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

Caption

Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain state revenue and the allocation of certain constitutional transfers of money to the economic stabilization fund, the property tax reduction fund, and the state highway fund.

Impact

The bill is poised to alter the financial landscape for school districts across Texas. By reducing maintenance and operations costs through the proposed funding alterations, the bill could provide much-needed relief to property owners. The anticipated effect of this legislation is a decrease in property tax rates, which aligns with broader goals of fiscal responsibility and equitable funding for education. However, its ultimate success hinges on the passage of a related constitutional amendment proposed by the 89th Legislature, which stipulates the establishment of a property tax reduction fund.

Summary

House Bill 4326 seeks to alleviate the financial burden of school district maintenance and operations ad valorem taxes by utilizing specific state revenues. This legislative effort aims to amend existing statutes to facilitate the allocation of funds to the property tax reduction fund, the economic stabilization fund, and the state highway fund. By adjusting the state compression percentage and ensuring the lowest feasible percentage is applied via appropriations, HB4326 intends to lower property taxes for school districts, which proponents argue will benefit taxpayers.

Contention

Despite the positive projections, HB4326 is not without its critics. Opponents may argue that while the bill offers immediate financial relief, it could inadvertently strain state resources by reallocating funds from other essential services or infrastructure projects. Additionally, the bill's dependency on voter approval for the constitutional amendment adds a layer of uncertainty regarding its implementation. Stakeholders in education finance may raise concerns about the long-term viability of such funding mechanisms that redefine how school funding is sourced and sustained.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 48. Foundation School Program
    • Section: New Section

Government Code

  • Chapter 316. Appropriations
    • Section: 092
    • Section: 093

Companion Bills

TX HJR183

Enabling for Proposing a constitutional amendment establishing the property tax reduction fund to reduce school district maintenance and operations ad valorem taxes and dedicating certain unencumbered general revenue and certain general revenue that would otherwise be transferred to the economic stabilization fund to that fund.

Similar Bills

No similar bills found.