Relating to the dedication of certain state money for ad valorem tax relief.

HB 5276 requires Texas to dedicate federal reimbursements for border security costs toward property tax relief. Specifically, the comptroller must calculate these federal reimbursements annually and deposit the exact amount into a special account within the general revenue fund. Money in this account can only be used by the legislature to reduce property taxes for Texas residents. The bill takes effect September 1, 2025, but applies to the state fiscal year starting September 1, 2027. This is a procedural bill specifying how existing federal funds must be used, directly affecting all Texas property taxpayers through potential tax reductions.