Monitoring the Session

HB 228

Bell Property Tax Bill’s First Deposit Comes In Late 2029

Died in committee

Verdict: Smells

SmellsInitial review
Rep. Cecil Bell Jr.RHouse 3
Why it's charged
Delayed start

THE TEXT

…“biennium beginning September 1, 2027.”

Bill text, introduced version (I)

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.

Delayed start

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.

Caption from analyzed text · version I.

Summary

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.

Receipt

The receipt

89R-HB228 · 2024-11-12

SOLD BY

ITEM

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.

CHARGES

[x] DELAYED STARTanalysis confidence 75%

THE TEXT

…“biennium beginning September 1, 2027.”

Bill text, introduced version (I)

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.

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Appropriations
FILED UNDER

No verified beat found.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Aug 30, 2024 to Apr 2, 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.

Texans for Lawsuit Reform PAC$303,416.00

Texans for Lawsuit Reform PAC

$303,416.00

Cash
$77,500.00
Paid by others
$225,916.00
Total
$303,416.00
mail $151,916.00advertising $57,250.00polling $16,750.00

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.

Team
Sources

Derived itemized flow · Nov 14, 2024 to Mar 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: 101012348, 101016762, 101032999, 101036177, 101041213, 101061435.

DUSTIN BURROWS CAMPAIGN$84,000.00

DUSTIN BURROWS CAMPAIGN

$84,000.00

Cash
$75,000.00
Paid by others
$9,000.00
Total
$84,000.00
polling $9,000.00

Also funds 39 other sitting lawmakers.

Derived recipient stock · Sep 13, 2025 to Sep 23, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Team
Sources

Derived itemized flow · Dec 29, 2025 to Jan 27, 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: 101032999, 101036177, 101041213.

Texas Conservative Majority PAC$83,505.68

Texas Conservative Majority PAC

$83,505.68

Cash
$0.00
Paid by others
$83,505.68
Total
$83,505.68
canvassing $50,000.00Other filed descriptions $24,666.67polling $7,750.00texting $1,089.01

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Feb 9, 2026 to Mar 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: 101041213, 101061435.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$303,416.00

Cash
$77,500.00
Paid by others
$225,916.00
Total
$303,416.00
mail $151,916.00advertising $57,250.00polling $16,750.00

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.

Team
Sources

Derived itemized flow · Nov 14, 2024 to Mar 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: 101012348, 101016762, 101032999, 101036177, 101041213, 101061435.

×

DUSTIN BURROWS CAMPAIGN

$84,000.00

Cash
$75,000.00
Paid by others
$9,000.00
Total
$84,000.00
polling $9,000.00

Also funds 39 other sitting lawmakers.

Derived recipient stock · Sep 13, 2025 to Sep 23, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Team
Sources

Derived itemized flow · Dec 29, 2025 to Jan 27, 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: 101032999, 101036177, 101041213.

×

Texas Conservative Majority PAC

$83,505.68

Cash
$0.00
Paid by others
$83,505.68
Total
$83,505.68
canvassing $50,000.00Other filed descriptions $24,666.67polling $7,750.00texting $1,089.01

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Feb 9, 2026 to Mar 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: 101041213, 101061435.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R HB 379

by Rep. Cecil Bell, same lead author · Died in committee · same text

Introduced text

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

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

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.