HB 378

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against the resulting loss in local revenue.

Principle Criteria

Free Enterprise

Property Rights

Personal Responsibility

Limited Government

Individual Liberty

Digest

HB 378 amends Section 11.13 of the Texas Tax Code and related sections of the Education Code to increase the residence homestead exemption from school district ad valorem taxes from $100,000 to $200,000. The bill also introduces measures to provide additional state aid to school districts to offset the revenue loss from this increased exemption. These provisions take effect in the 2026–2027 school year, contingent on the approval of a constitutional amendment by voters.

Author

Christina Morales

Contact the Author

Rep. Christina Morales

Capitol Phone:

(512) 463-0732

Capitol Office:

CAP GN.10

E-Mail:

[email protected]

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