WHEREAS, 77.97% of Texas Republican Primary voters supported the elimination of all property taxes without increasing Texans’ overall tax burden; and

WHEREAS, Texas had the fifth highest average property taxes in the country, at a rate of 1.68% in 2024, and trailed only the deeply Democrat-controlled states of New Jersey at 2.23%, Illinois at 2.08%, New Hampshire at 1.93%, and Connecticut at 1.79% – all of which, excluding New Hampshire, also have a state income tax; and

WHEREAS, deeply red states such as Tennessee and Florida have relatively low 0.67% and 0.91% property tax rates, respectively, and still have no individual state income tax; and

WHEREAS, supposed limits and reforms on local taxing entities and efforts to provide property tax relief from the Texas Legislature have been insufficient to address the heavy burdens of Texas taxpayers; and

WHEREAS, local property taxes have increased a startling $38 billion: overall property taxes have increased by nearly 78%, county property taxes have increased nearly 93%, city property taxes have increased over 101%, special district property taxes have increased by more than 112%, and school property taxes have increased by 58% since 2014; and

WHEREAS, even when accounting for inflation, the property tax burden has increased by 32%, more than $21 billion dollars, since 2014; and

WHEREAS, State government spending has increased at an unsustainable rate in recent years – more rapidly than inflation and population growth, with initial appropriations of state funds increasing more than 42% from 2021 to 2025, and initial appropriations of all funds (including federal money) increasing nearly 28% during the same period – despite record surplus revenue, with only some of that surplus returned to the taxpayers in the form of property tax relief; and

WHEREAS, new property tax reform proposals are well conceived, such as Governor Greg Abbott’s “Five Steps to Overhaul the Property Tax System,” summarized here:

Require Common Sense Local Spending Limits

The State of Texas has five spending limits, but there are no standardized limits for cities, counties, and other local government entities, and more spending always necessitates more taxes. This proposal would require local government spending to be limited to the lesser of (1) the percentage of the population increase plus inflation or (2) 3.5%.

Require Two-Thirds Voter Approval for Tax Increases

Currently, it is far too easy for local governments to impose higher taxes on Texans without their consent. Governor Abbott’s plan would require a two-thirds (2/3) voter approval on all local property tax increases.

Empower Voters to Roll Back Taxes

There are currently limited options for taxpayers to lower their tax bills. Under Governor Abbott’s plan, if 15% of registered voters in a local area sign a petition, they can force a rollback election to lower tax rates.

Create Appraisal Predictability and Cap Appraisal Growth

Under the Governor’s proposal, local appraisal districts would be restricted to appraise all properties only once every five years. The proposal would also lower the home appraisal cap from 10% to 3%. The Governor’s plan would also extend that cap to all properties, which would help renters and businesses. The plan would be a major step in protecting property owners, delivering more relief and predictability, and helping to keep housing more affordable.

Eliminate School Property Taxes for Homeowners

Despite property tax relief passed into law, local government tax increases have wiped out the expected savings for homeowners. School district property taxes are the largest portion of Texas homeowners’ tax bills, and voters deserve the right to decide whether to abolish school district taxes. Under Governor Abbott’s plan, voters would have the right to decide – through a Constitutional Amendment – to eliminate school district property taxes on homeowners; and

WHEREAS, such plans including the above measures would be meaningful recourse for Texans, alleviating in a real and tangible sense their property tax burden and reigning in rates, appraisals, and local spending to achieve lasting results that are less easily overtaken; and

WHEREAS, the 2024 Republican Party of Texas Platform (Plank 75) calls for the complete phase out of local property taxes so that property owners can truly own their properties, and Texas can become the shining lone star for the country in fully securing property rights for us and our posterity; and

WHEREAS, the 2024 Republican Party of Texas Platform (Plank 62) calls for the Texas Legislature to reign in state spending increases; now

THEREFORE, BE IT RESOLVED that the Republican Party of Texas affirms its support of Governor Greg Abbott’s five-step property tax reforms, for reigning in and cutting the state budget, and for putting Texas on a pathway to eliminate property taxes by prioritizing the elimination of school property taxes for all property owners.