The plan includes more than $12 billion to reduce school property tax rates for homeowners and increases the homestead exemption to $100,000.
,” which calculates how much a person should pay in property taxes based on their income levels.
Circuit breaker programs “are not as simple [as appraisal caps] but they will deliver benefits to the [low-income] people you are concerned about, without also throwing tons of money at your wealthiest homeowners,” Richard Auxier, senior policy associate at the Urban-Brookings Tax Policy Center, told The Texas Tribune earlier this year.
Other states have a version of this type of program. Half of those are part of the income tax or property tax systems, while others are treated as rebates, according to anby Every Texan. A successful program in Texas would likely need to be a rebate-style program, the analysis says.
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