Bill

HB 297

86(R) - 2019
House Ways & Means
Read Bill & Check Bill Status
House Ways & Means
Taxation

Vote Recommendation

Yes
  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral

Author(s)

Andrew Murr
DeWayne Burns
Dustin Burrows
Drew Darby

Co-Author(s)

Charles Anderson
Ernest Bailes
Jay Dean
Ryan Guillen
Cody Harris
Cole Hefner
Justin Holland
Stan Lambert
Brooks Landgraf
Mike Lang
Will Metcalf
Jarred Patterson
Dade Phelan
Richard Raymond
Scott Sanford
Matt Schaefer
Phil Stephenson
Gary VanDeaver
John Wray

Bill Caption

Relating to the elimination of school district maintenance and operations ad valorem taxes and the creation of a joint interim committee on the elimination of those taxes

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for HB297, Committee Report 1st House, Substituted: an impact of $0 through the biennium ending August 31, 2021. However, there would be a negative impact of ($58,468,800,000) through the biennium ending August 31, 2023.

The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.

Bill Analysis

HB 297 would prohibit school districts from imposing maintenance & operations taxes beginning in 2022 and would establish a Joint Interim Committee on the Elimination of School District Maintenance and Operations Ad Valorem Taxes to evaluate using consumption tax revenue to meet the state's constitutional duty to fund public education.  The school districts would still be allowed to impose an enrichment tax at a rate not to exceed $0.17 per $100 of taxable property value in the district.

Vote Recommendation Notes

Texas Action supports HB 297 for promoting the principles of limited government and property rights. This bill would help to greatly reduce the property tax burden on Texans by abolishing the authority of school districts to impose them entirely. Any property tax reductions compensated for by a consumption tax should be permanent and meaningful; a solution which this bill would achieve.