The civic record
Read. Follow. Verify.Texas HB 107 requires cities and counties to use surplus revenue for property tax relief and limits annual tax rates
Last action · August 15, 2025: FiledSponsor: Brian Harrison
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What This Bill Proposed
Texas counties and municipalities are required to use prior-year for property tax relief and face strict annual caps on their rates based on inflation and population growth. The comptroller must determine and publish the state inflation rate by July 1, and designated local officers must calculate the maximum allowable tax rate by August 7. An exception applies if a lower rate would impair an existing debt contract.
Property owners in Texas cities and counties could see reduced burdens and tighter limits on local government tax rate increases, changing how local budgets absorb s.
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 owners in Texas
Property owners receive ad valorem tax relief funded by preceding fiscal year surplus revenues and are protected by caps on annual local tax rate increases.
Counties and municipalities in Texas
Local governments must redirect surplus revenue toward property tax relief, restrict their annual ad valorem tax rate calculations based on statutory formulas, and perform required calculations by designated deadlines.
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
What must cities and counties do with surplus revenue?
When must the comptroller publish the inflation rate?
Can a local government exceed its calculated tax rate limit?
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- 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.
Mandatory Surplus Property Tax Redirection
The bill shifts local financial management by converting discretionary surplus handling into a mandatory requirement to offset local property tax burdens.
Connected Entities
Sources
capitol.texas.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 80)
- Controversy65Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz45Current news / social attention level
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