SB 403
Middleton Bill Sets Aside Tax Relief Money, Cuts No Taxes
Died in committee
Verdict: Smells
Both charges, and why
Delayed start
The Act takes effect September 1, 2025, but the comptroller's set-aside duty applies only beginning with the state fiscal year beginning September 1, 2027. That start lands after the next general election day and far past the session.
Delayed startNew fee, fund, board or appointees
THE TEXT
…“amount determined under Subdivision (1) to the credit of an account”…
Bill text, introduced version (I)
The bill creates a new account in the general revenue fund to hold the set-aside money, and limits appropriations from it to ad valorem tax relief. The caption openly describes a dedication, so this is the ordinary machinery of the promise rather than hidden growth.
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 state money for ad valorem tax relief.
Caption from analyzed text · version I.
Summary
Matches the federal border reimbursement in a new account. Starts 2027. Spending it is never required.
Each year the comptroller must total the federal money Texas received in the prior state fiscal year as reimbursement for border security costs and set aside an equal amount of state general revenue in a separate account. The Legislature may spend that account only on property tax relief, but nothing in the bill cuts any tax or requires that the money ever be spent. The set-aside duty does not begin until the state fiscal year beginning September 1, 2027, even though the Act takes effect September 1, 2025.
Labels
Labels: NEVER GOT A HEARING. Filed Nov 21, 2024 and referred to the Senate Finance committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB403 · 2024-11-21
SOLD BY
+ 1 coauthor
ITEM
relating to the dedication of certain state money for ad valorem tax relief.
WHAT IT DOES
Matches the federal border reimbursement in a new account. Starts 2027. Spending it is never required.
Each year the comptroller must total the federal money Texas received in the prior state fiscal year as reimbursement for border security costs and set aside an equal amount of state general revenue in a separate account. The Legislature may spend that account only on property tax relief, but nothing in the bill cuts any tax or requires that the money ever be spent. The set-aside duty does not begin until the state fiscal year beginning September 1, 2027, even though the Act takes effect September 1, 2025.
CHARGES
[x] DELAYED STARTanalysis confidence 80%
The Act takes effect September 1, 2025, but the comptroller's set-aside duty applies only beginning with the state fiscal year beginning September 1, 2027. That start lands after the next general election day and far past the session.
[x] NEW FEE, FUND, BOARD OR APPOINTEESanalysis confidence 50%
THE TEXT
…“amount determined under Subdivision (1) to the credit of an account”…
Bill text, introduced version (I)
The bill creates a new account in the general revenue fund to hold the set-aside money, and limits appropriations from it to ad valorem tax relief. The caption openly describes a dedication, so this is the ordinary machinery of the promise rather than hidden growth.
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Finance
- Co-author authorized
FILED UNDER
PROPERTY TAX RELIEF THAT ISN'T
THE TEXT
…“be appropriated by the legislature only to provide ad valorem tax”…
Bill text, introduced version (I)
The bill parks money for property tax relief but cuts no tax itself; any relief depends on a later appropriation, and the set-aside does not begin until the state fiscal year 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 · Jul 6, 2024 to Oct 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.
Texans for Lawsuit Reform PAC$1,140,000.00
Texans for Lawsuit Reform PAC
$1,140,000.00
- Cash
- $1,140,000.00
- Paid by others
- $0.00
- Total
- $1,140,000.00
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 · Dec 12, 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.
Report IDs: 101009502, 101012383, 101061137, 101072395, 101072779.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$1,140,000.00
- Cash
- $1,140,000.00
- Paid by others
- $0.00
- Total
- $1,140,000.00
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 · Dec 12, 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.
Report IDs: 101009502, 101012383, 101061137, 101072395, 101072779.
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 Senate · Filed Nov 21, 2024
02/03/2025 S Referred to Finance
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Finance · Final status: Died in committee
Subjects
Education--Primary & Secondary--Finance
State Finances--Management & Control
Taxation--School District
FEDERAL RELATIONS
COMPTROLLER OF PUBLIC ACCOUNTS
Text
The text as introduced · 209 words
89R1325 KJE-D By: Middleton S.B. No. 403 A BILL TO BE ENTITLED AN ACT relating to the dedication of certain state money 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 STATE MONEY FOR AD VALOREM TAX RELIEF. (a) Not later than the 90th day of each state fiscal year, the comptroller shall: (1) determine the amount of money received from the federal government by this state during the preceding state fiscal year as reimbursement for border security costs incurred by this state; and (2) deposit an amount of general revenue equal to the amount determined under Subdivision (1) to the credit of an account in the general revenue fund. (b) Money in the account described by Subsection (a)(2) may be appropriated by the legislature only to provide ad valorem tax relief. SECTION 3. This Act applies beginning with the state fiscal year beginning September 1, 2027. SECTION 4. This Act takes effect September 1, 2025.