2026 Primary Countdown: 142 DaysProperty Tax Relief: Phase II ActiveBorder Operations: OngoingVoter ID Required Statewide
2026 Primary Countdown: 142 DaysProperty Tax Relief: Phase II ActiveBorder Operations: OngoingVoter ID Required Statewide
Reference

Texas Political
Glossary

The terms Austin reporters never define — special session, sunset review, recapture, M&O, point of order, and the rest of the Capitol's working vocabulary.

A

Appraisal Review Board (ARB)
Citizen panel that hears property tax protests at each County Appraisal District. Its decisions can be appealed to state district court.
How CADs Work

B

Basic Allotment
The per-student dollar amount the Legislature sets as the funding floor in the Foundation School Program. The lever that drives nearly every ISD funding formula.
Biennium
The two-year budget cycle Texas operates on. The Legislature appropriates funds for a biennium during each regular session.

C

Calendars Committee
The Texas House committee that schedules which bills reach the floor and when. A primary chokepoint in the legislative process.
Chub
House slang for stalling a bill with extended debate as a procedural deadline approaches — essentially talking it to death.
Commissioners Court
A Texas county's governing body: the county judge plus four precinct commissioners. Sets the county budget and tax rate.
Compression
State buy-down of school district Maintenance & Operations property tax rates. The mechanism behind most recent property tax 'relief' packages.
Constitutional Amendment
A voter-approved change to the Texas Constitution. Requires a two-thirds vote of each legislative chamber plus a simple majority of statewide voters.
Amendment Process Guide
Conference Committee
Joint House-Senate panel that reconciles different versions of the same bill before a final vote.
County Appraisal District (CAD)
Independent local entity that sets market values on every property in the county for tax purposes.

E

ERCOT
Electric Reliability Council of Texas. Operates the electrical grid serving about 90% of Texas load.
ERCOT Explained

F

Foundation School Program (FSP)
The formula-driven mechanism that distributes state funding to Texas school districts.

H

Homestead Exemption
Property tax exemption that removes $100,000 from the value taxed by a school district on an owner-occupied primary residence.
Homestead Exemption Explained

J

Joint Resolution
A measure passed by both legislative chambers that proposes a constitutional amendment. Not subject to gubernatorial veto.

L

Local & Consent Calendar
House calendar for non-controversial bills, debated under time-limited rules to move them quickly.

M

M&O Rate
Maintenance & Operations property tax rate — the portion of an ISD tax rate that funds day-to-day operations (as opposed to debt service).
MUD
Municipal Utility District. A special local government created to provide water, sewer, and drainage to areas outside city limits.

O

Open Primary
A primary election in which voters do not pre-register with a party. Texas runs open primaries — you choose your party ballot on election day.

P

Point of Order
Parliamentary objection alleging a procedural violation. Can kill a bill on technical grounds.

R

Recapture
The 'Robin Hood' system that redirects property tax revenue from property-wealthy ISDs to property-poor ISDs through the state.
School Finance Explained
Regular Session
The 140-day legislative session that begins the second Tuesday of January in odd-numbered years.
Rule of Capture
The Texas common-law doctrine under which groundwater belongs to the surface landowner, who may pump to beneficial use.

S

Special Session
A 30-day session called by the Governor, limited to subjects the Governor lists in the call.
Sunset Review
Periodic legislative audit that automatically abolishes a state agency unless the Legislature reauthorizes it.

T

Taxable Value
The value of a property after exemptions are subtracted from the market value. The number tax rates are actually applied to.