HB 228 amends Section 403.109 of the Texas Government Code to allocate surplus state revenue to the property tax relief fund. Specifically, it mandates that, within 90 days after each state fiscal biennium, the comptroller shall allocate 50% of any surplus general revenue—defined as revenue exceeding the comptroller’s original biennial revenue estimate—to the property tax relief fund. This fund allocation is exclusively earmarked for the Texas Education Agency to reduce school district maintenance and operations (M&O) ad valorem taxes by lowering the state compression percentage, per Section 48.255 of the Education Code. This act applies starting with the 2027 biennium and takes effect on September 1, 2025​.