Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 77 proposes replacing the local sales and school district M&O ad valorem taxes with a state and local value added tax (VAT) beginning January 1, 2030. The state VAT would be set at 6.72%, and school districts would be permitted to adopt a separate 0.5% "enrichment" VAT. Implementation is contingent on a constitutional amendment. It also restructures school finance, repeals major sections of the Tax Code and Education Code, and eliminates school M&O property tax authority.
Author (2)
Briscoe Cain
Valoree Swanson
Co-Author (6)
Ben Bumgarner
Cody Harris
Janis Holt
Marc LaHood
Matt Morgan
Cody Vasut
Contact the Author
Rep. Briscoe Cain
Capitol Phone:
(512) 463-0733
Capitol Office:
EXT E1.320
E-Mail:
