The civic record
Read. Follow. Verify.Texas House Bill 312 authorizes local governments to adopt up to 1 percent supplemental sales tax for property tax relief
Last action · September 2, 2025: FiledSponsor: Jeff Barry
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What This Bill Proposed
Relating to the authority of a municipality or county to impose a supplemental local sales and use tax to provide additional revenue for property tax relief and general governmental purposes if the tax is approved by the voters; authorizing the imposition of a tax.
Local property owners could see reduced rates as revenue from the newly authorized sales tax offsets local property tax burdens, while shoppers within participating municipalities and counties face higher local sales tax rates of up to 1 percent.
- Texas municipalities and counties rely heavily on property taxes and local sales taxes for local government operations. context
- The Texas Legislature uses special session identifiers like 89S2 for bills introduced during called legislative sessions. 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.
Municipalities and Counties
Local governments are granted the authority to order elections, adopt or abolish a supplemental sales tax, and utilize the resulting revenue for general funds and property tax relief calculations.
Property Taxpayers
Local Voters
Voters must approve or reject the adoption or abolition of the supplemental local sales and use tax at a local election.
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 is the maximum tax rate for the supplemental local sales tax?
How must the revenue from the supplemental sales tax be used?
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- Sep 2, 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.
Creation of Chapter 328 Tax Code
The bill establishes a unified statutory framework under a new Chapter 328 of the Tax Code allowing both municipalities and counties to enact supplemental sales taxes for property tax relief.
Connected Entities
Sources
capitol.texas.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy45Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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