Monitoring the Session

HB 2743

Kerwin Bill Banks At Least $1.5B For Property Tax Relief

Died in committee

Verdict: Smells

SmellsInitial review
Rep. Helen KerwinRHouse 58
Both charges, and why
New fee, fund, board or appointees

THE TEXT

…“of each biennium, transfer to a dedicated account in the general”…

Bill text, introduced version (I)

The bill creates a new dedicated account in the general revenue fund to hold the transferred surplus. The caption promises a dedication of surplus revenue, and this account is how that dedication is carried out, so the new fund matches the pitch rather than hiding more government.

New fee, fund, board or appointees
Delayed start

THE TEXT

…“biennium beginning on September 1, 2027.”

Bill text, introduced version (I)

The Act takes effect September 1, 2025, but SECTION 2 says it applies beginning with the state fiscal biennium beginning on September 1, 2027. The comptroller's transfer duty therefore does not bite until after the next general election and only in the session after this one.

Delayed start

Initial 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

Starts with the 2027 biennium. No tax bill drops unless a later legislature appropriates it.

The bill tells the comptroller to move the greater of $1.5 billion or 10 percent of the estimated ending certification balance into a new dedicated account in the general revenue fund by the 90th day of each state fiscal biennium. Money in that account can only be appropriated by the legislature for ad valorem (property) tax relief, and the legislature may add more money to it. Nothing moves until the state fiscal biennium beginning on September 1, 2027, and no property tax bill goes down unless a later legislature actually appropriates the money.

Labels

Labels: NEVER GOT A HEARING. Filed Feb 12, 2025 and referred to the House Appropriations committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB2743 · 2025-02-12

SOLD BY

+ 8 coauthors

ITEM

relating to the dedication of certain surplus state revenue for ad valorem tax relief.

WHAT IT DOES

Starts with the 2027 biennium. No tax bill drops unless a later legislature appropriates it.

The bill tells the comptroller to move the greater of $1.5 billion or 10 percent of the estimated ending certification balance into a new dedicated account in the general revenue fund by the 90th day of each state fiscal biennium. Money in that account can only be appropriated by the legislature for ad valorem (property) tax relief, and the legislature may add more money to it. Nothing moves until the state fiscal biennium beginning on September 1, 2027, and no property tax bill goes down unless a later legislature actually appropriates the money.

CHARGES

[x] NEW FEE, FUND, BOARD OR APPOINTEESanalysis confidence 50%

THE TEXT

…“of each biennium, transfer to a dedicated account in the general”…

Bill text, introduced version (I)

The bill creates a new dedicated account in the general revenue fund to hold the transferred surplus. The caption promises a dedication of surplus revenue, and this account is how that dedication is carried out, so the new fund matches the pitch rather than hiding more government.

[x] DELAYED STARTanalysis confidence 75%

THE TEXT

…“biennium beginning on September 1, 2027.”

Bill text, introduced version (I)

The Act takes effect September 1, 2025, but SECTION 2 says it applies beginning with the state fiscal biennium beginning on September 1, 2027. The comptroller's transfer duty therefore does not bite until after the next general election and only in the session after this one.

TOTAL

No fiscal note in the loaded record.

HISTORY

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

PROPERTY TAX RELIEF THAT ISN'T

THE TEXT

“(a) shall only be appropriated by the legislature to provide ad”…

Bill text, introduced version (I)

The bill sets surplus money aside for ad valorem tax relief but cuts no tax itself; any relief waits on a future legislature's appropriation, and the set-aside does not begin until the biennium beginning September 1, 2027.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Texans for Lawsuit Reform PAC$121KDarwin Deason$20,000Anne Grimes$15,000

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 · Nov 1, 2024 to Oct 20, 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$121,392.42

Texans for Lawsuit Reform PAC

$121,392.42

Cash
$75,000.00
Paid by others
$46,392.42
Total
$121,392.42
polling $26,500.00mail $16,892.42Other filed descriptions $3,000.00

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.

Team
Sources

Derived itemized flow · Dec 9, 2024 to Sep 12, 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: 100987252, 101031352, 101036067, 101040466, 101069173.

Darwin Deason$20,000.00
Anne Grimes$15,000.00
Money

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

×

Texans for Lawsuit Reform PAC

$121,392.42

Cash
$75,000.00
Paid by others
$46,392.42
Total
$121,392.42
polling $26,500.00mail $16,892.42Other filed descriptions $3,000.00

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.

Team
Sources

Derived itemized flow · Dec 9, 2024 to Sep 12, 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: 100987252, 101031352, 101036067, 101040466, 101069173.

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 Feb 12, 2025

03/18/2025 H Referred to Appropriations: Mar 18 2025 11:56AM

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.

Coauthors

House committee · Appropriations · Final status: Died in committee

Subjects

State Finances--Appropriations

Taxation--Property-Assessment & Collection

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 215 words

By: Kerwin
H.B. No. 2743

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. Subchapter G, Chapter 403, Government Code, is

amended by adding Section 403.108 to read as follows:

Sec. 403.108. DEDICATION OF SURPLUS GENERAL

REVENUE-RELATED FUNDS TO AD VALOREM TAX RELIEF. (a) From the

estimated ending certification balance in a state fiscal biennium,

less transfers, the comptroller shall, not later than the 90th day

of each biennium, transfer to a dedicated account in the general

revenue fund the greater of:

(1) $1.5 billion; or

(2) an amount equal to 10 percent of the estimated

ending certification balance in a state fiscal biennium, less

transfers.

(b) In addition to funds transferred to the account

described by subsection (a), the legislature may appropriate funds

to the account described by subsection (a) out of revenue available

for general-purpose spending through the upcoming biennium.

(c) Money deposited to the account described in subsection

(a) shall only be appropriated by the legislature to provide ad

valorem tax relief.

SECTION 2. This Act applies beginning with the state fiscal

biennium beginning on September 1, 2027.

SECTION 3. This Act takes effect September 1, 2025.