HB 264
Bell Tax Relief Bill Banks Half The Surplus, Requires No Cut
Died in committee
Verdict: Smells
Both charges, and why
Delayed start
The Act takes effect September 1, 2025, but the deposit duty first applies to the state fiscal biennium beginning September 1, 2027, and the first deposit is due on the 90th day after that biennium ends. The key duty therefore starts well after the next general election day given for this session.
Delayed startNew fee, fund, board or appointees
THE TEXT
…“deposit to the credit of an account in the general revenue fund”…
Bill text, introduced version (I)
The bill creates a new account in the general revenue fund whose money may be appropriated only to provide ad valorem tax relief, which is a new dedicated account. The caption openly describes this dedication, so the instance is routine.
New fee, fund, board or appointeesInitial review · graded Oct 21, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to the dedication of certain surplus state revenue for ad valorem tax relief.
Caption from analyzed text · version I.
Summary
First deposit: the 90th day after the 2027 biennium ends. No money moves for years.
The bill tells the comptroller to put one-half of any state general revenue that comes in above the comptroller's own biennial revenue estimate into a special account in the general revenue fund. The legislature may spend that account only on property tax relief, but nothing in the bill requires it to spend the money or cut anyone's taxes. The rule first applies to the state fiscal biennium beginning September 1, 2027, and the deposit is due on the 90th day after that biennium ends, so no money moves for years after the September 1, 2025 effective date.
Labels
Labels: 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-HB264 · 2024-11-12
SOLD BY
ITEM
relating to the dedication of certain surplus state revenue for ad valorem tax relief.
WHAT IT DOES
First deposit: the 90th day after the 2027 biennium ends. No money moves for years.
The bill tells the comptroller to put one-half of any state general revenue that comes in above the comptroller's own biennial revenue estimate into a special account in the general revenue fund. The legislature may spend that account only on property tax relief, but nothing in the bill requires it to spend the money or cut anyone's taxes. The rule first applies to the state fiscal biennium beginning September 1, 2027, and the deposit is due on the 90th day after that biennium ends, so no money moves for years after the September 1, 2025 effective date.
CHARGES
[x] DELAYED STARTanalysis confidence 80%
The Act takes effect September 1, 2025, but the deposit duty first applies to the state fiscal biennium beginning September 1, 2027, and the first deposit is due on the 90th day after that biennium ends. The key duty therefore starts well after the next general election day given for this session.
[x] NEW FEE, FUND, BOARD OR APPOINTEESanalysis confidence 40%
THE TEXT
…“deposit to the credit of an account in the general revenue fund”…
Bill text, introduced version (I)
The bill creates a new account in the general revenue fund whose money may be appropriated only to provide ad valorem tax relief, which is a new dedicated account. The caption openly describes this dedication, so the instance is routine.
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to Appropriations
FILED UNDER
PROPERTY TAX RELIEF THAT ISN'T
THE TEXT
…“appropriated by the legislature only to provide ad valorem tax”…
Bill text, introduced version (I)
The bill fences one-half of surplus general revenue into an account that may be spent only on property tax relief, but it requires no tax cut and leaves the legislature free to leave the money unspent, with the first deposit not due until after the biennium beginning September 1, 2027.
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 · Oct 31, 2024 to Oct 23, 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$35,000.00
Texans for Lawsuit Reform PAC
$35,000.00
- Cash
- $35,000.00
- Paid by others
- $0.00
- Total
- $35,000.00
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.
TeamSources
Derived itemized flow · Jun 30, 2025 to Sep 4, 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: 101007782, 101027129, 101068150.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$35,000.00
- Cash
- $35,000.00
- Paid by others
- $0.00
- Total
- $35,000.00
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.
TeamSources
Derived itemized flow · Jun 30, 2025 to Sep 4, 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: 101007782, 101027129, 101068150.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Adversarial review by claude-fable-5-1 at high effort: Smells.
Analysis of text version I by claude-fable-5-1, Oct 21, 2026, against the published rubric.
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 6:51 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--Budget
Taxation--Property-Assessment & Collection
Taxation--Property-Tax Rate
Taxation--School District
COMPTROLLER OF PUBLIC ACCOUNTS
Text
The text as introduced · 217 words
89R1047 KJE-D By: Bell of Kaufman H.B. No. 264 A BILL TO BE ENTITLED AN ACT relating to the dedication of certain surplus state revenue for ad valorem tax relief. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. The heading to Subchapter G, Chapter 403, Government Code, is amended to read as follows: SUBCHAPTER G. FUNDS AND REVENUE DEDICATIONS SECTION 2. Subchapter G, Chapter 403, Government Code, is amended by adding Section 403.108 to read as follows: Sec. 403.108. DEDICATION OF CERTAIN SURPLUS STATE REVENUE FOR AD VALOREM TAX RELIEF. (a) Not later than the 90th day after the last day of each state fiscal biennium, the comptroller shall deposit to the credit of an account in the general revenue 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. (b) Money in the account described by Subsection (a) may be appropriated by the legislature only to provide ad valorem tax relief. SECTION 3. This Act applies beginning with the state fiscal biennium beginning September 1, 2027. SECTION 4. This Act takes effect September 1, 2025.