Senate Bill 4
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 certain losses in local revenue.
Bill facts
Bill facts
- Authors
- Bettencourt; Alvarado; Birdwell; Blanco; Campbell; Cook; Creighton; Eckhardt; Flores; Gutierrez; Hagenbuch; Hall; Hancock; Hinojosa, Adam; Hinojosa, Juan "Chuy"; Huffman; Hughes; King; Kolkhorst; Menéndez; Middleton; Nichols; Parker; Paxton; Perry; Schwertner; Sparks; West; Zaffirini.
- Companion
- HB 2611 by Raymond, Identical.
- Last action
- June 16, 2025. See remarks for effective date.
- Version analyzed
- Enrolled, posted May 30, 2025.
- Subjects
- Education, Property Interests, Taxation.
Bottom line
Bottom line
This version raises the mandatory school district residence homestead exemption from $100,000 to $140,000, creates state aid entitlements that hold school districts harmless for the resulting loss of maintenance and operations and debt-service revenue, with debt aid confined to debt eligible as of September 1, 2025, and requires 2025 tax bills to show the reduction. The strongest ratings are +1 Meaningful on Property tax burden and on Affordability mechanisms, and -1 Meaningful on Spending growth. The ratings point both ways: State and local debt and Public records access each rate +1 Moderate, while Fiscal sustainability of new programs rates -1 Moderate and Total tax mix rates -1 Small.