Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 39 changes how the comptroller calculates “taxable value” for school finance purposes by allowing 100% (instead of 50%) of the optional homestead exemption under Tax Code §11.13(n) to be deducted from property values. It makes conforming changes in Government Code §403.302, repeals Education Code §48.259, and applies beginning with the 2026 tax year.
Author (1)
Michael Schofield
Contact the Author
Rep. Michael Schofield
Capitol Phone:
(512) 463-0528
Capitol Office:
EXT E2.418
E-Mail:
