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Read. Follow. Verify.Texas House Bill 91 directs surplus state revenue to lower school district property taxes
Last action · August 18, 2025: Referred to Ways & MeansSponsors: Steve Toth and 3 others
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What This Bill Proposed
Texas HB 91 requires the state comptroller to allocate 90 percent of certain surplus general revenue into the property tax relief fund to lower the for school district maintenance and operations taxes. If the compression percentage reaches zero, school districts are prohibited from imposing a while still receiving state funding. This Act applies beginning with the state fiscal biennium beginning September 1, 2027.
Property owners in Texas school districts may see lower maintenance and operations rates funded through state budget surpluses, while the state dedicates a fixed portion of unappropriated revenue toward education tax relief.
- The state compression percentage is a mechanism used in Texas school finance to compress school district tax rates and reduce local property tax burdens. context
- Property tax relief and school finance reform have been major legislative focuses in Texas during recent biennia. context
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.
School Districts
School districts experience changes to their tier one maintenance and operations tax rate calculations, potential elimination of tier one taxes if the compression percentage reaches zero, and adjusted state funding calculations.
Property Taxpayers
Property taxpayers receive tax relief through reductions in school district maintenance and operations ad valorem tax rates enabled by state surplus revenue.
Texas Education Agency
The agency receives appropriations from the property tax relief fund to administer property tax compression.
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 91?
What happens if the state compression percentage drops to 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 · in House committee.
Procedural history
3 actions- Aug 18, 2025HouseCommitteeReferred to Ways & Means
- Aug 18, 2025HouseIntroducedRead first time
- Aug 15, 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.
Mandated Property Tax Reduction via Surplus
The bill ties state general revenue growth directly to compulsory property tax relief fund deposits until school district compression reaches zero.
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
- Buzz45Current news / social attention level
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