Chapter 313 has played a major role in transforming the funding of Texas’ K-12 public schools into an extremely complicated and counterproductive game of “beggar thy neighbor.”

Key points:

  • Chapter 313 tax abatements incentivize school districts to provide tax abatements to every business that applies because they can pass the cost on to taxpayers across the state.
  •  Chapter 313 and Chapter 41, otherwise known as Robin Hood, jointly create a situation whereby relatively prosperous districts can raise revenues to fund their own operations more efficiently by granting tax abatements to businesses rather than by collecting taxes.
  • Chapter 313 has played a major role in transforming the funding of Texas’s K-12 public schools into an extremely complicated and counterproductive game of “beggar thy neighbor.”