Monitoring the Session

HB 5096

10-year tax exemption for El Paso school district surplus land

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Vincent PerezDHouse 77

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 a temporary local option exemption from ad valorem taxation by a taxing unit of the total appraised value of surplus real property a person purchases from the El Paso Independent School District.

Caption from analyzed text · version I.

Summary

Local option, and only if voters pass a constitutional amendment first.

The bill lets any local taxing unit vote to exempt, for 10 years, the full appraised value of surplus land a person buys from the El Paso Independent School District. It touches buyers of that district's surplus property and the local governments that would give up the tax revenue. Nothing changes unless voters approve a matching constitutional amendment, and then the option opens for tax years starting on or after January 1, 2026.

Labels

Labels: NEVER GOT A HEARING. Filed Mar 13, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB5096 · 2025-03-13

SOLD BY

Rep. Vincent PerezDHouse 77

ITEM

relating to a temporary local option exemption from ad valorem taxation by a taxing unit of the total appraised value of surplus real property a person purchases from the El Paso Independent School District.

WHAT IT DOES

Local option, and only if voters pass a constitutional amendment first.

The bill lets any local taxing unit vote to exempt, for 10 years, the full appraised value of surplus land a person buys from the El Paso Independent School District. It touches buyers of that district's surplus property and the local governments that would give up the tax revenue. Nothing changes unless voters approve a matching constitutional amendment, and then the option opens for tax years starting on or after January 1, 2026.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
FILED UNDER

PROPERTY TAX RELIEF THAT ISN'T

THE TEXT

…“may exempt from taxation for a period of 10 years the total appraised value of surplus real property a person purchases from the El Paso Independent School District”

Bill text, introduced version (I)

The bill lets local governments give a 10-year tax break to buyers of one school district's surplus land, which means the tax load falls on other local taxpayers until the break expires.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Vincent Perez

Donors

Texans for Lawsuit Reform PAC$23KTexas Sands PAC$12KStanley P. Jobe$10,000

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 · Jul 31, 2024 to Oct 21, 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$22,500.00

Texans for Lawsuit Reform PAC

$22,500.00

Cash
$22,500.00
Paid by others
$0.00
Total
$22,500.00

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 · Aug 13, 2024 to Jun 23, 2025. 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: 100987465, 101009976.

Texas Sands PAC$12,000.00

Texas Sands PAC

$12,000.00

Cash
$12,000.00
Paid by others
$0.00
Total
$12,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 1, 2024 to Oct 13, 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: 100987465, 101070087, 101072089.

Stanley P. Jobe$10,000.00
Money

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

×

Texans for Lawsuit Reform PAC

$22,500.00

Cash
$22,500.00
Paid by others
$0.00
Total
$22,500.00

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 · Aug 13, 2024 to Jun 23, 2025. 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: 100987465, 101009976.

×

Texas Sands PAC

$12,000.00

Cash
$12,000.00
Paid by others
$0.00
Total
$12,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 1, 2024 to Oct 13, 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: 100987465, 101070087, 101072089.

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 13, 2025

04/07/2025 H Referred to Ways & Means: Apr 7 2025 5:28PM

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

Enabling legislation for HJR 199.

Subjects

EL PASO ISD

Economic & Industrial Development--General

Property Interests--Real Property

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Text

The text as introduced · 247 words

89R16247 CJC-D

By: Perez of El Paso
H.B. No. 5096

A BILL TO BE ENTITLED

AN ACT

relating to a temporary local option exemption from ad valorem

taxation by a taxing unit of the total appraised value of surplus

real property a person purchases from the El Paso Independent

School District.

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

SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by

adding Section 11.39 to read as follows:

Sec. 11.39. SURPLUS REAL PROPERTY PURCHASED FROM EL PASO

INDEPENDENT SCHOOL DISTRICT. The governing body of a taxing unit by

official action of the governing body adopted in the manner

required by law for official actions may exempt from taxation for a

period of 10 years the total appraised value of surplus real

property a person purchases from the El Paso Independent School

District.

SECTION 2. This Act applies only to ad valorem taxes imposed

for a tax year beginning on or after the effective date of this Act.

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

if the constitutional amendment proposed by the 89th Legislature,

Regular Session, 2025, to authorize the legislature to provide for

a temporary local option exemption from ad valorem taxation by a

political subdivision of the total market value of surplus real

property a person purchases from a school district is approved by

the voters. If that amendment is not approved by the voters, this

Act has no effect.