Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain surplus state revenue.

HB 91 would reduce school district property tax rates by using surplus state revenue to lower the "state compression percentage" that determines how much districts can charge for maintenance and operations. It directs the comptroller to allocate surplus state revenue into a property tax relief fund, which the commissioner can then use to further reduce this percentage. If the percentage reaches zero, school districts would be prohibited from imposing the lowest tier of property taxes and would automatically qualify for full state funding as if they had the maximum allowable tax rate. This bill directly affects all Texas public school districts by potentially lowering their local tax burdens and changing their funding structure.