Property Tax Resources

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Texas Property Tax Updates

Updated MARCH 2019

Texas Legislature

The 86th Texas Legislature convened on January 8th for its biennial session that will run through May 27th. The primary and reoccurring focus of the legislature will be on the intertwined issue of Property Tax Reform and School Finance Reform.

Property tax reform consists of attempts to reduce the property tax burden. Texas ranks 13th in property tax per capita. It ranks 46th in overall tax burden per capita. This contrast is due to the absence of a state income tax.

HB 2 and SB 2 attempt to reduce tax levy growth by capping increase in total taxing unit property tax revenue growth at 2.5% per year. Any increase in tax levy above that amount would require voter approval. Currently the overall growth in property tax is about 5.5% per year. Each of these bills made it out of their respective committees but will face strong opposition from local governments on the floor of both the House and the Senate.

The desire for property tax reductions is in conflict with the desire to expend more for public school finance. Currently public schools receive 58% of their financing from local property tax. This is an increase from 52% just 10 years ago.

Property tax as always is a topic of interest. Over 400 property tax related bills have been filed in this legislative session.

Greg Hart
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)

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