Monitoring the SessionHB 218
Died in committee
THE TEXT
“This Act applies beginning with the state fiscal biennium beginning September 1, 2027.”
Bill text, introduced version (I)
The duty first applies two years after the session and after the November 2026 election. Because the surplus is measured over a whole biennium, the first deposit could come as late as the 90th day of the following biennium.
Delayed startInitial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
relating to the allocation and deposit of certain surplus state revenue to the property tax relief fund for use in reducing school district maintenance and operations ad valorem taxes.
Caption from analyzed text · version I.
Surplus above the 104 percent line cuts school taxes, after the November 2026 election.
The bill orders the comptroller to send general revenue to the existing property tax relief fund whenever collections in a two-year budget period exceed 104 percent of the prior period's collections. That money can be spent only by the Texas Education Agency to lower school district maintenance and operations tax rates through state compression. Nothing moves until the budget period that starts September 1, 2027, so any deposit arrives only after that period's revenue is counted, and only if there is a surplus above the 104 percent line.
Labels: ZOMBIE BILL. Died 2 times: 88R HB 1325 (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 1325 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Nov 12, 2024 and referred to the House Appropriations committee. No public hearing. The bill died.
89R-HB218 · 2024-11-12
relating to the allocation and deposit of certain surplus state revenue to the property tax relief fund for use in reducing school district maintenance and operations ad valorem taxes.
Surplus above the 104 percent line cuts school taxes, after the November 2026 election.
The bill orders the comptroller to send general revenue to the existing property tax relief fund whenever collections in a two-year budget period exceed 104 percent of the prior period's collections. That money can be spent only by the Texas Education Agency to lower school district maintenance and operations tax rates through state compression. Nothing moves until the budget period that starts September 1, 2027, so any deposit arrives only after that period's revenue is counted, and only if there is a surplus above the 104 percent line.
[x] DELAYED STARTanalysis confidence 75%
THE TEXT
“This Act applies beginning with the state fiscal biennium beginning September 1, 2027.”
Bill text, introduced version (I)
The duty first applies two years after the session and after the November 2026 election. Because the surplus is measured over a whole biennium, the first deposit could come as late as the 90th day of the following biennium.
No fiscal note in the loaded record.
PROPERTY TAX RELIEF THAT ISN'T
THE TEXT
…“exceeds 104 percent of the total amount of general revenue that was received during the preceding state fiscal biennium”
Bill text, introduced version (I)
The relief is sold as property tax relief, but it depends on a revenue surplus above a set line and does not start until the 2027 biennium.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
Not tied to this bill.
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Oct 29, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
$26,000.00
Also funds 0 other sitting lawmakers.
Derived recipient stock · Jul 4, 2025 to Jul 3, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Derived itemized flow · Jul 4, 2025 to Jul 3, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101062888, 101069223.
$20,083.33
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Jun 25, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101011492, 101062888, 101070788.
Missing data does not establish zero giving. Display amounts are rounded.
$26,000.00
Also funds 0 other sitting lawmakers.
Derived recipient stock · Jul 4, 2025 to Jul 3, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Derived itemized flow · Jul 4, 2025 to Jul 3, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101062888, 101069223.
$20,083.33
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Jun 25, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101011492, 101062888, 101070788.
No floor vote loaded for this bill.
No fiscal note in the loaded record.
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Filed 2 times: 88R and 89R. Checked against 88R only.
by Rep. Isaac, same lead author · Died in committee · same text
Introduced textLast action, Mar 3, 2023: Referred to Appropriations
Relating to the allocation and deposit of certain surplus state revenue to the property tax relief fund for use in reducing school district maintenance and operations ad valorem taxes.
Caption, 88R bill history
Texas House · Filed Nov 12, 2024
02/27/2025 H Referred to Appropriations: Feb 27 2025 11:13AM
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Appropriations · Final status: Died in committee
Education--Primary & Secondary--Finance
State Finances--Management & Control
Taxation--Property-Assessment & Collection
Taxation--School District
COMPTROLLER OF PUBLIC ACCOUNTS
EDUCATION AGENCY, TEXAS
The text as introduced · 239 words
89R4678 CS-D By: Isaac H.B. No. 218 A BILL TO BE ENTITLED AN ACT relating to the allocation and deposit of certain surplus state revenue to the property tax relief fund for use in reducing school district maintenance and operations ad valorem taxes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 403.109, Government Code, is amended by adding Subsections (e) and (f) to read as follows: (e) The comptroller shall: (1) allocate for deposit to the credit of the fund general revenue in an amount equal to the amount by which the amount of general revenue received in a state fiscal biennium exceeds 104 percent of the total amount of general revenue that was received during the preceding state fiscal biennium; and (2) periodically deposit to the credit of the fund the general revenue allocated under Subdivision (1), with the final deposit for that biennium to be made not later than the 90th day of the next state fiscal biennium. (f) Notwithstanding any other provision of this section, money deposited to the credit of the fund under Subsection (e) may be appropriated only to the Texas Education Agency for use in providing property tax relief through reduction of the state compression percentage, as defined by Section 48.255, Education Code. SECTION 2. This Act applies beginning with the state fiscal biennium beginning September 1, 2027. SECTION 3. This Act takes effect September 1, 2025.