Cities and counties oppose using “possession, occupation, and enjoyment” because it would lead courts to stop the practices that the cities and counties want to continue: using eminent domain to take property from one property owner and give it to another to enhance local government tax revenue.
Local Government
Examining Local Government Spending Trends From 2014 to 2023
City and county spending has outpaced growth in population and inflation, leading to an increase in the tax burden on Texan taxpayers. Key points: Local government spending continues to outstrip increases in both population and inflation. From 2014 to 2023, local government spending rose by 61.2%, whereas population and inflation increased by only 42.7%. Elevated...
March 6, 2026