Gov. Greg Abbott (R) has made eliminating school property taxes a centerpiece of his 2026 campaign for reelection, promising Texas homeowners that their biggest tax burden could be wiped off the books if voters approve a constitutional change. On the campaign trail, Abbott argues that Texas’ growing economy, which has been bolstered by sales taxes, energy revenue, and fees, will enable the state to backfill lost property tax revenue without jeopardizing public services or schools. His messaging underscores constant and abundant state revenue and an optimistic fiscal outlook. 

At a press conference last week, Lt. Gov. Dan Patrick (R) unveiled what he called “Operation Double Nickel,” offering both enthusiasm and caution about the path to eliminating school property taxes. He stated “we are on a path now to eliminate school property taxes for every homeowner in Texas” and touted expanded homestead exemptions. Patrick said boosting homestead exemptions and lowering the age for senior freezes would, over time, drive property taxes toward zero for homeowners, but he also stressed limits. While he embraces long-term elimination for homeowners through exemptions, he explicitly warned that fully abolishing property taxes outright, like Abbott is proposing, without careful fiscal planning might require dramatically higher state sales taxes and isn’t realistic. 

This highlights a key difference within Texas’ Republican leadership. Both Abbott and Patrick agree that property taxes are a politically potent message, but Patrick stops short of embracing full abolition without structural guarantees, instead emphasizing expanded exemptions and spending discipline. 

Another Republican, Sen. Paul Bettencourt (R–Houston), a fiscal policy veteran known as “the tax man,” took a hard-nosed look on Facebook at what true elimination of school property taxes would entail. In the video, Bettencourt—who has built his political brand around property tax policy while also owning a private firm that specializes in protesting and lowering property tax appraisals—said, “If we’re gonna eliminate school property taxes, you’ve gotta be honest about the revenue you have to replace.” Bettencourt pointed out that Texas’ current tax structure lacks broad tax types like an income tax, meaning the state must either expand sales taxes or find alternative revenue to offset the roughly $86 billion per year, or $192 per biennium, local governments receive in property tax dollars, about half of which goes to school districts. He continued by saying “you can’t just wave a wand and make it go away” and stressed that proposals must account for both the magnitude of revenue replacement and the politics of shifting the tax burden from property owners (i.e., corporations and homeowners) to other taxpayers.  

Bettencourt’s analysis reflects a broader policy debate simmering in Austin: ambition vs. feasibility. For context, the total amount of state dollars allocated in the Texas budget in the 2025-2026 biennium is $237 billion, meaning replacing local property taxes with state dollars would require nearly doubling state revenue sources. His remarks underscore that while the goal of ending property taxes resonates with voters, sustainable implementation requires clear revenue strategies lawmakers haven’t fully worked out or, in many cases, haven’t even contemplated yet.  

Property taxes aren’t just a political talking point. They’re the main revenue source for vital local services, including police, fire, and public education. Any shift away from that model must carefully balance funding stability, long-term budget planning, and fairness across homeowner, renter, and business taxpayers. Patrick’s approach prioritizes expanded exemptions and incremental relief, while Bettencourt’s comments call for honesty about where the money comes from if property tax revenue declines. Abbott’s promise of full elimination resonates politically, but its success hinges on future legislative agreement, unknown revenue replacement mechanisms, or huge cuts to public services and constitutional pathways. 

As Texans head into 2026 campaigning and the 2027 legislative session, understanding both the political promise and the fiscal reality of property tax reform will be essential for voters, educators, and community advocates alike.