Texas HB97 reduces school district maintenance and operations ad valorem taxes using surplus state revenue.
Texas HB97 amends the Education Code to reduce school district maintenance and operations ad valorem taxes. It allocates surplus state revenue to the Texas Education Agency for property tax relief by lowering the state compression percentage. This reduction can lead to no tier one maintenance and operations tax for school districts if the state compression percentage is zero. The changes apply starting with the state fiscal biennium beginning September 1, 2027.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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