The deposit duty first applies to the budget cycle starting September 1, 2027. The first required deposit comes 90 days after that cycle ends in 2029, well after the November 2026 election and more than two years after the session.
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
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.
Half of any surplus over the estimate cuts school taxes. Well after the November 2026 election.
The bill orders the comptroller to move half of any extra state general revenue, above what the comptroller's two-year revenue estimate predicted, into the property tax relief fund after each budget cycle ends. That money can only go to the Texas Education Agency to lower the state compression percentage, which cuts school district maintenance and operations property taxes for homeowners and businesses. The rule starts with the budget cycle beginning September 1, 2027, so the first deposit would not happen until late 2029, and only if there is a surplus.
Labels
Labels: ZOMBIE BILL. Died 2 times: 88R HB 379 (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 379 (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.
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.
WHAT IT DOES
Half of any surplus over the estimate cuts school taxes. Well after the November 2026 election.
The bill orders the comptroller to move half of any extra state general revenue, above what the comptroller's two-year revenue estimate predicted, into the property tax relief fund after each budget cycle ends. That money can only go to the Texas Education Agency to lower the state compression percentage, which cuts school district maintenance and operations property taxes for homeowners and businesses. The rule starts with the budget cycle beginning September 1, 2027, so the first deposit would not happen until late 2029, and only if there is a surplus.
The deposit duty first applies to the budget cycle starting September 1, 2027. The first required deposit comes 90 days after that cycle ends in 2029, well after the November 2026 election and more than two years after the session.
Last action, Feb 23, 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
Sources
Texas House · Filed Nov 12, 2024
02/27/2025 H Referred to Appropriations: Feb 27 2025 11:13AM
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
Subjects
Education--Primary & Secondary--Finance
State Finances--Management & Control
Taxation--Property-Assessment & Collection
Taxation--School District
COMPTROLLER OF PUBLIC ACCOUNTS
EDUCATION AGENCY, TEXAS
Text
The text as introduced · 218 words
89R1249 KJE-D
By: Bell of Montgomery
H.B. No. 228
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) Not later than the 90th day after the last day of each
state fiscal biennium, the comptroller shall deposit to the credit
of the fund general revenue in an amount equal to one-half of the
amount by which the total available general revenue for that
biennium at the end of the biennium exceeds the amount of total
available general revenue stated in the comptroller's biennial
revenue estimate for that 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.