Texas HB100 allocates federal reimbursement funds for border security and immigration-related costs to provide property tax refunds to homestead.

Texas HB100 mandates that federal reimbursement funds received by the state for border security and immigration-related costs be used to provide property tax refunds to homestead property owners. The comptroller of public accounts will allocate these funds to eligible households, defined as those granted a homestead exemption. The funds will be distributed as one-time rebate checks by August 1, 2026. The rebate is not considered taxable income.

Texas HB100 allocates federal reimbursement funds for border security and immigration-related costs to provide property tax refunds to homestead.

Texas HB100 mandates that federal reimbursement funds received by the state for border security and immigration-related costs be used to provide property tax refunds to homestead property owners. The comptroller of public accounts will allocate these funds to eligible households, defined as those granted a homestead exemption. The funds will be distributed as one-time rebate checks by August 1, 2026. The rebate is not considered taxable income.