Delegates to the 2026 Texas GOP Convention have made the complete elimination of all property taxes a legislative priority for the upcoming session.
In a convention committee report, delegates outlined what the elimination of all property taxes would include, beginning with fiscal-discipline requirements such as zero-based budgeting and limits on local tax growth. The priority also requests lawmakers implement a requirement for two-thirds voter approval “to increase the overall tax burden, adopt new debt, or exceed spending limits.”
Both Gov. Greg Abbott and Lt. Gov. Dan Patrick have publicized their plans to combat property taxes.
Patrick’s plan, titled “Operation Double Nickel,” seeks to extend the senior property tax benefits to individuals beginning at age 55. This change would have roughly 3.3 million Texans saving over $16,000 per decade due to frozen property and school taxes.
Patrick also plans to increase the homestead exemption by an additional $40,000 for eligible households, with even greater benefits for citizens aged 55 and older.
Capping city and county budget increases at 3.5 percent to ensure local tax increases do not render state-level cuts ineffective is another part of Patrick’s plan.
He projected that the entire package could be implemented for a “very doable” $4 billion per biennium, given Texas’ strong economy.
Abbott has also unveiled an ambitious tax reform plan aimed at rising home appraisals and local tax increases. The plan would cap growth by either 3.5 percent or the rate of population growth plus inflation, whichever is lower. It would also require two-thirds voter approval for tax increases.
The plan seeks to combat rising property appraisals by requiring them every five years instead of every year and lowering the appraisal gap from 10 percent to 3 percent.
Abbott’s plan also calls for a constitutional amendment that would allow Texans to vote on eliminating all school district taxes. Abbott said these reforms would ensure “complete control over their property taxes.”
“It’s time to drive a stake through the heart of local property tax hikes for good,” he said. “We are going to turn the tables on local taxing authorities, put the power with the people, and put an end to out-of-control property taxes in Texas.”
Notably, Patrick has cautioned against the complete abolition of property taxes, warning it may raise sales tax by as much as 15 cents.
The next legislative session begins January 12, 2027.
