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Texas HB 118 directs federal border reimbursement funds to homestead property tax rebates and school tax compression

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 · July 17, 2025: FiledSponsor: Jay Dean

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

The Texas Comptroller of Public Accounts is required to distribute onetime property tax rebate checks to eligible homestead owners using federal border security reimbursement funds received by April 30, 2026, while funds received after that date must be used for school district .

Background
  • The Texas Comptroller of Public Accounts manages state finances, tax collections, and the distribution of state funds. context
  • Homestead exemptions in Texas provide property tax relief on a homeowner's primary residence under Section 11.13 of the Tax Code. 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

Eligible homestead households receive a onetime rebate check funded by federal reimbursements.

Directly affected

School Districts

School districts receive appropriated funds for property tax rate compression from federal reimbursements received after May 1, 2026.

Directly affected

Comptroller of Public Accounts

The comptroller is tasked with calculating, deducting administrative costs, issuing, and distributing the rebate checks.

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, Tax Code, for the most recent tax year on record as of January 1, 2026, are eligible.
What happens to federal reimbursement funds received after May 1, 2026?
Funds received on or after May 1, 2026, must be deposited into the state treasury and appropriated solely for school district .

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 · introduced in the House.

Procedural history

1 action
  1. Jul 17, 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

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

temporal pattern95% confidence

Split Funding Timeline

The bill creates a distinct temporal cutoff on May 1, 2026, dividing federal reimbursements between direct resident rebates and school tax rate compression.

Connected Entities

Tax Code, Education Code, Public Law 119-21 and 1 more
OrganizationTax Code“Governs homestead exemptions under Section 11.13.”Map →
OrganizationEducation Code“Defines school district property tax rate compression under Section 48.2551.”Map →
otherPublic Law 119-21“Federal law providing border security and immigration-related cost reimbursement”Map →
OrganizationComptroller of Public Accounts“Responsible for allocating and distributing federal reimbursement funds for tax ”Map →

Sources

Open source document

capitol.texas.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 85)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz50
    Current news / social attention level

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