Relating to the use of certain federal funds received by the state to provide property tax refunds to Texas homestead owners.

HB 100 directs Texas to use federal border security funds (from Public Law 119-21) to issue one-time cash payments to qualifying Texas homestead property owners. The comptroller would deduct up to $28 million for administrative costs from funds received by April 30, 2026, then divide the remainder equally among all households with a homestead exemption as of January 1, 2026. Each eligible household would receive a single payment by August 1, 2026, with the rebate treated as non-taxable income that won’t affect state benefit eligibility. Any federal funds received after May 1, 2026, would instead be deposited into the state treasury for school district property tax rate compression.