POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.
Did Not Advance

Texas House Bill 100 Allocates Federal Border Reimbursements for Homestead Property Tax Rebates and School Tax Relief

Original title: Relating to the use of certain federal funds received by the state to provide property tax refunds to Texas homestead owners.

Last action · August 20, 2025: Referred to Ways & MeansSponsor: Jay Dean

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Proposed

Official description

Relating to the use of certain federal funds received by the state to provide property tax refunds to Texas homestead owners.

Background
  • Public Law 119-21 refers to federal legislation providing reimbursement to states for border security and immigration-related expenses. context
  • Homestead exemptions in Texas reduce the taxable value of a primary residence, lowering property tax liability for homeowners. 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.

Directly affected

homestead property owners

Qualifying homestead households receive a onetime rebate check funded by federal border security reimbursements.

Directly affected

school districts

Federal reimbursement funds received on or after May 1, 2026, are appropriated solely for school district property tax rate compression.

Directly affected

comptroller of public accounts

Required to calculate, process, deduct administrative expenses, and distribute rebate checks to eligible households.

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

Who is eligible to receive the onetime rebate check?
Households in the state that have been granted a under Section 11.13 of the Tax Code for the most recent tax year on record as of January 1, 2026.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

3 actions
  1. Aug 20, 2025HouseCommittee
    Referred to Ways & Means
  2. Aug 20, 2025HouseIntroduced
    Read first time
  3. Aug 15, 2025HouseIntroduced
    Filed

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

Connected Entities

State of Texas, Public Law 119-21, Comptroller of Public Accounts
locationState of Texas“Receives federal reimbursement funds for border security and immigration-related”Map →
otherPublic Law 119-21“Federal law providing border security and immigration-related reimbursements to ”Map →
OrganizationComptroller of Public Accounts“Responsible for allocating funds, deducting administrative costs, calculating re”Map →

Sources

Open source document

capitol.texas.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz50
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record