This paper examines the recent focus on property tax relief and the Texas tax system’s over-reliance on capital-intensive industries, shedding light on another defect in the franchise tax, a capital defect.
Taxes & Spending
These 12 Small & Mid-Sized Cities and Counties are Threatening Huge Tax Hikes
Many small and mid-sized cities and counties are right now considering tax rates that, if ultimately adopted, will result in homeowners paying higher taxes. In some cases, those threatened tax hikes are dramatic. To better understand which Texas taxpayers are in the danger zone, I recently surveyed numerous Notices of Public Hearing on Tax Increase,...
September 14, 2026