Reports and Briefs | Texas Taxpayers and Research Association

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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.

The Price of Appraisal Caps: Higher Taxes for Everyone Else

In 2022, Texas’ appraisal cap protected homeowners from skyrocketing appraisals, but it added $4 billion to the tax bills on rental property, new home buyers, and businesses.

A Once in History Cash Bonanza

Or Everything You Wanted to Know about the Revenue Estimate, the Budget, the Spending Limit, and the Rainy Day Fund, but Were Afraid to Ask

All Policy Areas

The (Partial) Myth of Texas as a Low Tax State

Texas has a reputation as a low tax state, but that reputation doesn’t live up to reality for all taxpayers.

Appraisal District Officials: Appointed vs. Elected

Appraisal districts exist to identify and determine the market value of all property within each county.

An Introduction to School Finance in Texas – Fifth Edition Revised March 2022

Incorporates changes made by HB 3, 86th Legislature and HB 1525, 87th Legislature