HB 4194

Bill Lets The ‘No-New-Revenue’ Tax Rate Rise With Inflation

Died in committee

Verdict: No flags

No flagsInitial review

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 calculation of the no-new-revenue tax rate for a taxing unit.

Caption from analyzed text · version I.

Summary

A year with inflation means a higher rate. More revenue, still called no new revenue!

The bill changes how Texas taxing units calculate their no-new-revenue tax rate by adjusting it up or down each year for inflation. It touches every taxing unit's rate calculator and the comptroller, who must publish a yearly inflation rate in the Texas Register. Starting with the 2026 tax year, a year with inflation produces a higher no-new-revenue rate, so local governments can collect more revenue while still being at the benchmark labeled no new revenue.

Labels

Labels: NEVER GOT A HEARING. Filed Mar 10, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB4194 · 2025-03-10

SOLD BY

Rep. Terri Leo WilsonRHouse 23

ITEM

relating to the calculation of the no-new-revenue tax rate for a taxing unit.

WHAT IT DOES

A year with inflation means a higher rate. More revenue, still called no new revenue!

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

Mar 10, 2025Filed
Mar 31, 2025Read first time
Mar 31, 2025Referred to Ways & Means

FILED UNDER

PROPERTY TAX RELIEF THAT ISN'T

THE TEXT

…“down as appropriate to reflect the increase or decrease in the”…

Bill text, introduced version (I)

The bill adds inflation to the no-new-revenue benchmark, so in an inflationary year the rate called no new revenue lets a taxing unit collect more money.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Terri Leo Wilson

Donors

Texans for Lawsuit Reform PAC$525K Texas Conservative Majority PAC$50K Dustin Burrows Campaign$45K

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 28, 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$525,040.28

Texans for Lawsuit Reform PAC

$525,040.28

Cash: $65,000.00
Paid by others: $460,040.28
Total: $525,040.28

advertising $253,649.00mail $170,891.28polling $35,500.00

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 · Jun 27, 2025 to Aug 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.

Report IDs: 100994567, 101011936, 101042004, 101042009, 101070547.

Texas Conservative Majority PAC$50,000.00

Texas Conservative Majority PAC

$50,000.00

Cash: $0.00
Paid by others: $50,000.00
Total: $50,000.00

canvassing $50,000.00

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 · on Feb 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.

Report IDs: 101042009.

Dustin Burrows Campaign$45,000.00

Dustin Burrows Campaign

$45,000.00

Cash: $35,000.00
Paid by others: $10,000.00
Total: $45,000.00

polling $10,000.00

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 31, 2025 to Feb 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.

Report IDs: 101011936, 101028233, 101042004.

Money

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

Texans for Lawsuit Reform PAC

$525,040.28

Cash: $65,000.00
Paid by others: $460,040.28
Total: $525,040.28

advertising $253,649.00mail $170,891.28polling $35,500.00

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 · Jun 27, 2025 to Aug 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.

Report IDs: 100994567, 101011936, 101042004, 101042009, 101070547.

Texas Conservative Majority PAC

$50,000.00

Cash: $0.00
Paid by others: $50,000.00
Total: $50,000.00

canvassing $50,000.00

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 · on Feb 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.

Report IDs: 101042009.

Dustin Burrows Campaign

$45,000.00

Cash: $35,000.00
Paid by others: $10,000.00
Total: $45,000.00

polling $10,000.00

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 31, 2025 to Feb 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.

Report IDs: 101011936, 101028233, 101042004.

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.

Sources

Texas House · Filed Mar 10, 2025

03/31/2025 H Referred to Ways & Means: Mar 31 2025 4:34PM

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 · Ways & Means · Final status: Died in committee

Subjects

Taxation--Property-Assessment & Collection

Taxation--Property-Tax Rate

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 310 words

89R16219 CJC-D

By: Leo Wilson
H.B. No. 4194

A BILL TO BE ENTITLED

AN ACT

relating to the calculation of the no-new-revenue tax rate for a

taxing unit.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Chapter 26, Tax Code, is amended by adding

Section 26.0431 to read as follows:

Sec. 26.0431. NO-NEW-REVENUE TAX RATE ADJUSTMENT FOR

INFLATION. (a) In this section:

(1) "Consumer price index" means the average over a

calendar year of the index that the comptroller considers to most

accurately report changes in the purchasing power of the dollar for

consumers in this state.

(2) "Inflation rate" means the amount, expressed in

decimal form rounded to the nearest thousandth, computed by

determining the percentage increase or decrease in the consumer

price index for the preceding calendar year as compared to the

consumer price index for the calendar year preceding that calendar

year.

(b) The comptroller shall determine the inflation rate for

the current year and publish the rate in the Texas Register each

year on July 1 or as soon thereafter as practicable.

(c) Each year, the officer or employee of a taxing unit

designated by the governing body of the taxing unit to calculate tax

rates for the taxing unit under Section 26.04(c) shall adjust the

taxing unit's no-new-revenue tax rate, calculated as otherwise

provided by that subsection or Section 26.041, as applicable, up or

down as appropriate to reflect the increase or decrease in the

inflation rate.

(d) Notwithstanding any other law, the no-new-revenue tax

rate as adjusted under Subsection (c) is the taxing unit's

no-new-revenue rate for the applicable tax year.

SECTION 2. The change in law made by this Act applies to the

calculation of the no-new-revenue tax rate of a taxing unit

beginning with the 2026 tax year.

SECTION 3. This Act takes effect January 1, 2026.