Bill > HB180

This bill establishes a temporary mechanism for reducing school district tax rates for the 2026-2027 school year by allowing the commissioner to calculate and reduce maximum compressed tax rates using appropriated federal funds. Specifically, the bill enables the commissioner to lower each district's maximum compressed tax rate by an equal amount, with a provision ensuring that no district's rate falls below 90% of another district's reduced rate. The bill appropriates federal money received under the "One Big Beautiful Bill Act" to the Texas Education Agency for this tax rate reduction purpose. The reduction will apply to various sections of education and tax code that reference maximum compressed tax rates, and it includes a safeguard that prevents the reduced tax rate from being permanently incorporated into future year calculations. The tax rate reduction is temporary, with the provisions expiring on September 1, 2028, and the bill will take effect 91 days after the end of the legislative session. A "compressed tax rate" is a standardized property tax rate used to fund public schools, and this bill aims to provide financial relief to school districts by temporarily lowering this rate.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB180