The civic record
Read. Follow. Verify.Texas HB 39 directs surplus state revenue to lower school district property taxes
Last action · July 14, 2025: FiledSponsors: Steve Toth and 2 others
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What This Bill Proposed
Texas HB 39 requires the comptroller to allocate 90 percent of certain surplus general revenue to the property tax relief fund for reducing the used in school district property tax calculations. The measure applies beginning with the state fiscal biennium starting September 1, 2027.
Property owners in school districts experience lower local maintenance and operations tax burdens when surplus state revenue is redirected to fund school district operations.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Property taxpayers
School district maintenance and operations ad valorem tax rates are reduced through the application of surplus state revenue.
School districts
District tax rates and funding calculations are modified based on adjustments to the state compression percentage and potential elimination of tier one maintenance and operations taxes.
Comptroller of Public Accounts
The comptroller must calculate, allocate, and periodically deposit general revenue surpluses into the property tax relief fund.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Where does the money for property tax relief come from under HB 39?
What happens if the state compression percentage reaches zero?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
1 action- Jul 14, 2025HouseIntroducedFiled
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Mandatory Tax Rate Compression via Surplus Revenue
The bill links state general revenue surpluses directly to mandatory reductions in school district property tax compression percentages.
Connected Entities
Sources
capitol.texas.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 80)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz50Current news / social attention level
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