Reports and Briefs | Texas Taxpayers and Research Association

Browse Resources

Texas Comptroller of Public Accounts: Powers and Duties of the Office

The comptroller serves a critical role in Texas government, overseeing state accounting and revenue functions, certifying the state's budget, administering numerous tax programs, and providing economic and fiscal analysis that helps inform policymakers and the public.

The Surprising Impact Of the 20% Appraisal Cap in Texas

This research paper examines the circuit breaker limitation on appraised value (appraisal cap) for ad valorem property tax enacted by the Texas Legislature in 2023 as part of SB 2 (88th Leg., 2nd C.S.).

All Policy Areas

Legislative Wrap-Up Report: Regular Session of the 89th Texas Legislature

This report provides an in-depth summary of the key tax, school finance, and public education legislation passed—and those that did not pass—during the regular session of the 89th Texas Legislature.

Reducing Taxes on Personal Property: A Sigh of Relief for Texas Businesses

Exempting BPP would also reduce the cost to government and taxpayers associated with administering the property tax. The valuation of BPP by appraisal districts each year requires a substantial amount of resources, and those costs are ultimately born by the taxpayers served by the appraisal district.

The Economic Impact of R&D Tax Incentives in Texas

John W. Diamond, Edward A. and Hermena Hancock Kelly Senior Fellow in Public Finance, Director, Center for Public Finance, Baker Institute Rice University

Should We Eliminate Local Property Taxes?

Careful considerations must be applied before embarking on any effort to replace local property taxes with another tax.

Powers and Limitations of the Appraisal District Board of DirectorsUPDATED

**UPDATED**Due to the recently elected Appraisal District Board of Directors and the actions they are taking in direct response to the election it is important to know the powers and limitations of the BOD.

Voter-Approval Tax Rate Elections (VATRE)

School boards are required to adopt a budget and tax rate to finance that budget each year. As part of that process, the school board is required to calculate a “voter-approval tax rate” (previously known as the “rollback” rate).

An Introduction to School Finance in Texas – Sixth Edition

New version includes updates from the 88^th Legislature.

Texas, We Have Candidates! CAD Board of Directors Election

Included in the property tax relief package passed by the 88th Legislature and approved by voters last November was the creation of the three newly elected appraisal district board of directors for counties with a population of 75,000 or greater.

Who Benefits from the 2023 Property Tax Relief?

The tax relief package passed by the 88th Legislature and approved by voters on November 7, 2023, delivered a great deal of school district property tax relief as promised. However, most of that property tax relief was realized by homeowners and has set Texas on a course of taxing residential and business property unequally.

Rising Appraisals = Falling Tax Rates

Under reforms enacted in 2019, rising property values force down tax rates, helping to keep a lid on tax bills.