RESOLUTION IN SUPPORT OF ELIMINATING THE PROPERTY TAX

WHEREAS, a property tax has been levied by various governments on Texans since before its independence from Mexico; and

WHEREAS, Texas constitutionally eliminated all forms of its state-level property tax in 1982, demonstrating that property taxes can be fully phased out without imposing an income tax or increasing the overall tax burden on Texans; and

WHEREAS, under the current local property tax system, a Texas property owner never truly owns their property and instead is subjected to perpetual rent to the government based primarily on subjective valuations of appraisal review boards and tax rates established by local taxing entities with little direct feedback from those whom the tax is being imposed upon; and

WHEREAS, the property tax is immoral and regressive, ultimately impacting low-income, fixed-income, and younger Texans the most due to the cost of property taxes compounding over time; and

WHEREAS, from 1998 to 2024, the total property tax burden on Texans across jurisdictions increased by 364%, far outpacing combined population growth plus inflation of only 149%; and

WHEREAS, Texas ranks 9th highest nationally in effective property tax rates at 1.245% (well above the national average of 0.888%), while other fast-growing states without a personal income tax, such as Tennessee at 0.49% and Florida at 0.91%, rank far lower; and

WHEREAS, even after major legislative relief efforts since 2019—statewide property tax levies continued to rise, increasing from $66.5 billion in 2019 to $89.5 billion in 2025 (+36.4% overall, including +3.2% in 20255 alone), as non-school entities often offset school-focused savings; and

WHEREAS, unchecked local government spending by cities, counties, and special districts have grown far faster than population plus inflation, directly fueling higher property tax levies and offsetting state relief efforts; and

WHEREAS, unsustainable increases in state appropriations—rising more than 42% in state funds from 2021 to 2025—have consumed record budget surpluses that could and should have been dedicated to buying down and ultimately eliminating school property taxes; and

WHEREAS, the 2024 Republican Party of Texas Platform explicitly calls for axing the property tax through Plank 75 (“Ax the Property Tax”), supporting replacement of the property tax system for businesses and individuals with an alternative other than the income tax, requiring voter approval to increase the overall tax burden, and demanding the Legislature immediately develop and implement a transition plan that is a net tax cut; and through Plank 76 (“Property Tax Relief”), supporting incremental steps toward ultimate abolition, including phasing out  “Robin Hood” purchase-price valuation, limits on ISD tax increases, closing loopholes, and no property taxes on private properties; and

WHEREAS, local government spending by cities, counties, and special districts has grown significantly faster than sustainable levels (e.g., 57% faster than population plus inflation from 2013–2022), serving as the primary driver of persistent property tax increases and undermining state-level relief efforts; and

WHEREAS, state appropriations under sustained Republican control have expanded dramatically (e.g., from $118 billion in 2003 to $338.5 billion in all funds in 2025, with a 42% increase in state funds from 2021–2025 alone), outpacing inflation and population growth and diverting surpluses that should prioritize property tax elimination rather than new spending; and

WHEREAS, on Saturday, February 7, 2026, the State Republican Executive Committee (SREC) of the Republican Party of Texas unanimously adopted a resolution regarding property taxes and excessive state spending, endorsing Governor Abbott’s Five-Step overhaul plan while calling for the complete phase-out of local property taxes—prioritizing the elimination of school M&O taxes through freezes and surplus buy-downs, dedicating 90% or more of state surpluses to relief, and implementing structural voter-empowered reforms to rein in spending and secure lasting taxpayer relief; and

WHEREAS, property tax elimination (“Ax the Property Tax”) was among the final fifteen issues considered by delegates at the 2024 Republican Party of Texas State Convention for inclusion in the top eight Legislative Priorities for the 89th Session, receiving 79.62% support in weighted delegate votes and finishing 9th out of 15, underscoring its high grassroots priority even though it did not ultimately rank in the final eight selected; and

WHEREAS, Republican primary ballot propositions since 2019 have demonstrated overwhelming grassroots support for eliminating or phasing out property taxes, including nearly 76% approval in 2022 and 78% approval in 2024 for eliminating all property taxes, reflecting consistent strong majorities among Republican primary voters; and

THEREFORE, BE IT RESOLVED that the Republican Party of Texas strongly supports and calls for the complete elimination of the local property tax system, beginning with immediately requiring all increases of local property revenue, including new bond debt obligations, be approved by two-thirds of local voters and empowering local voters to petition to rollback existing rates. This should be followed by the freeze and phase-out of school M&O property taxes for all property owners using state surpluses and spending cuts, and the enactment of other comprehensive structural reforms including capping local spending increases to the lesser of population growth plus inflation or 3.5%, and appraisal predictability, prohibiting any loopholes, carve-outs, or dilutions that would allow continued growth in the property tax burden; and that the Republican Party of Texas call upon all Republican legislators to prioritize and advance legislation achieving full elimination and these reforms, support the convening of special sessions if necessary to secure passage, decline influence from special interests and their PACs that benefit from high property taxes, and work to hold accountable any who obstruct or dilute this grassroots priority;

THEREFORE, BE IT FURTHER RESOLVED that the Republican Party of Texas make the elimination of property taxes a top Legislative Priority ahead of the 90th Legislative Session, consistent with the Party’s platform opposition to the property tax (Plank 75 and Plank 76 of the 2024 RPT Platform) and its commitment to limited government, fiscal responsibility, and securing true property ownership for Texans; and that the Republican Party of Texas call upon all Republican legislators to prioritize and advance legislation achieving full elimination and the associated reforms.

THEREFORE, LET IT BE RESOLVED, that a copy of this resolution be sent to the ____________________ County/Senate District #_____ Convention Resolutions Committee from Precinct #____ with the recommendation that it be passed and sent to the State Convention Platform Committee of the Republican Party of Texas.

RESOLUTION IN SUPPORT OF A BAN ON TAXPAYER-FUNDED LOBBYING

WHEREAS, taxpayer-funded lobbying occurs when local governments, political subdivisions, school districts, or associations use public tax dollars to hire in-house lobbyists, retain outside lobbyists or lobbying firms, pay lobbying fees, fund lobbying activities, or support associations that are funded through taxpayer dollars (via membership dues or other public payments) and that themselves utilize in-house lobbyists or retained outside firms to engage in lobbying the Texas Legislature; and

WHEREAS, this practice is often used to influence lawmakers in favor of anti-taxpayer policies, including greater government power, expanded bureaucracy, increased corporate welfare and crony economic development programs, heavier regulatory burdens on businesses, special loopholes or exemptions, and higher taxes, while opposing pro-taxpayer reforms, creating an unethical system of government lobbying government for more government at the taxpayer’s expense; and

WHEREAS, taxpayer-funded lobbying creates a vicious cycle in which local political subdivisions collect taxes from taxpayers, then use those tax dollars to hire lobbyists who travel to Austin to influence lawmakers for policies that often increase taxes on taxpayers—a function local officials could perform themselves; and

WHEREAS, thousands of local governments—including cities, counties, school districts, and special districts—engage in taxpayer-funded lobbying, with local governments collectively spending upwards of $100 million in taxpayer dollars in direct contract lobbying to lobby state lawmakers during the 89th legislative session and recent sessions, nearly double earlier amounts such as the nearly $41 million spent in 2017; and

WHEREAS, according to a 2023 Pew Research Center study, more than 7 out of every 10 Americans (73%) believe lobbyists and special interest groups have too much power and influence over lawmakers, while recent polling ranks the lobbying profession among the least trustworthy overall; and

WHEREAS, a 2020 Republican Primary Ballot Proposition successfully passed by over 94% of Republican primary election voters in favor of banning the practice; and

WHEREAS, at the 2024 Republican Party of Texas State Convention, grassroots delegates voted to select “Ban Taxpayer-Funded Lobbying” as one of the top eight Legislative Priorities for the 89th Legislature, with strong support reflecting widespread grassroots demand to prohibit the use of tax dollars for lobbying by political subdivisions, school districts, and government associations; and

WHEREAS, during the 89th legislative session, bills to ban the practice passed out of the Texas Senate three times (SB 19 in the regular session, SB 12 in the first special session, and SB 13 in the second special session), often in clean form without harmful amendments after addressing prior dilutions; additionally, despite ultimately dying in the House State Affairs Committee without a hearing or a vote, the companion House bill HB 186 in the second special session, secured co-sponsorship from 72 House co-authors; and

WHEREAS, Governor Greg Abbott explicitly included legislation banning taxpayer-funded lobbying on his agendas for both special sessions of the 89th Legislature; and

WHEREAS, the State Republican Executive Committee (SREC) of the Republican Party of Texas passed resolutions on March 22, 2025, condemning the Senate amendment to SB 19 that gutted the ban on taxpayer-funded lobbying while commending defending senators, and on October 7, 2025, condemning repeated obstruction of the measure and ultimately calling on Gov. Abbott to call for a third special session to include the ban and property tax relief, and noting such inaction violates RPT rules and grassroots priorities, thereby affirming the issue as a top Legislative Priority; and

THEREFORE, BE IT RESOLVED that the Republican Party of Texas strongly supports and calls for the enactment of a full and comprehensive ban on all forms of taxpayer-funded lobbying, prohibiting the use of any public tax dollars by political subdivisions, school districts, associations, or other entities that derive funding from taxpayers to hire lobbyists, pay lobbying fees, or fund lobbying activities in any manner, and that such legislation be advanced without loopholes, carve-outs, or dilutions that would allow the practice to continue under alternative structures; and that the Republican Party of Texas call upon all Republican legislators to prioritize and advance legislation achieving a clean and enforceable ban, support the convening of special sessions if necessary to secure passage, decline influence from taxpayer-funded lobbying organizations and their PACs, and work to hold accountable any who obstruct or dilute this grassroots priority; and,

THEREFORE, BE IT FURTHER RESOLVED that the Republican Party of Texas make banning taxpayer-funded lobbying a top Legislative Priority ahead of the 90th Legislative Session, consistent with the Party’s platform opposition to tax-funded lobbying (Plank 212 of the 2024 RPT Platform) and its commitment to limited government, fiscal responsibility, and protecting Texas taxpayers from having their own money used to lobby against their interests; and that the Republican Party of Texas call upon all Republican legislators to prioritize and advance legislation achieving a clean and enforceable ban; and

THEREFORE, LET IT BE RESOLVED, that a copy of this resolution be sent to the ____________________ County/Senate District #_____ Convention Resolutions Committee from Precinct #____ with the recommendation that it be passed and sent to the State Convention Platform Committee of the Republican Party of Texas.

RESOLUTION IN SUPPORT OF CURTAILING EXCESSIVE STATE SPENDING

WHEREAS, an objective measure of the size, scope, growth, and power of government is how much taxpayer money it spends, and Texas state government spending has surged in recent decades, growing far beyond what is sustainable and diverting resources that could provide meaningful taxpayer relief; and

WHEREAS, the Texas state budget has nearly tripled since 2003, rising from $118 billion in all funds to approximately $338.5 billion in all funds and $236.5 billion in state funds for the 2026-2027 biennium, representing a nearly 200% increase, while cumulative inflation has been about 75% and population growth has been around 44% over the same period; and

WHEREAS, state spending has increased at an unsustainable rate, especially in recent years, more rapidly than inflation and population growth combined, with initial appropriations of state funds rising more than 42% from 2021 to 2025 and initial appropriations of all funds increasing nearly 28% during the same period; and

WHEREAS, despite record surpluses—including over $32 billion in 2023 (of which only about $12.7 billion was used for new property tax relief) and $24 billion in 2025 (of which only $6-7 billion was directed to property tax relief)—the Legislature has repeatedly prioritized expanded state spending on agencies, bureaucracy, and other programs, consuming record budget surpluses that could and should have been returned to taxpayers through substantial and more permanent property tax relief; and

WHEREAS, the more the state spends, the less revenue is available for property tax relief, directly undermining legislative efforts to reduce local property tax burdens and allowing unchecked growth in state government to offset potential savings for hardworking Texans; and

WHEREAS, limiting budgetary growth does not truly limit the size of government but only slows the expansion of an already bloated budget, while truly limiting government requires active spending cuts, halting further growth, and returning to core constitutional functions; and

WHEREAS, the current budgeting process starts from the previous biennium’s budget, assuming all prior spending by state agencies was necessary and efficient, largely excluding the voices of taxpayers who fund it and perpetuating waste, fraud, abuse, and expenditures outside the proper role of government; and

WHEREAS, Plank 62 of the 2024 Republican Party of Texas Platform explicitly states that  “Government spending is out of control at the federal, state, and local levels, and action is needed to reduce spending,” and calls “on the Texas Legislature to freeze state spending;” and

WHEREAS, excessive state spending fuels bigger government, increased bureaucracy, and corporate welfare schemes, while failing to deliver the full property tax relief Texans demand, contradicting calls for fiscal responsibility, limited government, and protecting taxpayers from overreach;

THEREFORE, BE IT RESOLVED that the Republican Party of Texas strongly supports and calls for immediate and aggressive action to curtail excessive state spending, including freezing state spending, identifying and cutting all waste, fraud, abuse, inappropriate expenditures, and spending that falls outside the proper constitutional role of government, enacting stricter spending limitations on all revenues and expenditures by the state, and dedicating 90% or more of any state budget surplus to property tax relief (beginning with buying down school maintenance and operations taxes) until such taxes are phased out and eliminated; and 

THEREFORE, BE IT FURTHER RESOLVED that the Republican Party of Texas call upon all Republican legislators to prioritize and advance legislation achieving these reforms without loopholes, carve-outs, or dilutions, decline influence from special interests benefiting from big government spending and their PACs, reject irresponsible spending increases, allow the free market and personal responsibility to drive economic growth, and work to hold accountable any who obstruct or dilute this grassroots priority.

THEREFORE, LET IT BE RESOLVED, that a copy of this resolution be sent to the ____________________ County/Senate District #_____ Convention Resolutions Committee from Precinct #____ with the recommendation that it be passed and sent to the State Convention Platform Committee of the Republican Party of Texas.

RESOLUTION ON PREDATORY GAMBLING IN TEXAS

WHEREAS Government-sponsored gambling has had a devastating impact on taxpayers and many families in Texas, and across the country; and

WHEREAS predatory gambling occurs when powerful corporate gambling interests partner with state governments to use commercialized gambling to exploit and defraud citizens and their communities; when gambling is being run as a business, it creates a predatory and adversarial relationship between the gambling operator and the gambler leaving all taxpayers paying for the already proven consequences and societal costs of addiction, suicides, indebtedness, budget deficits, crime, and broken families; as predatory gambling (profit-motivated systems with a “house” edge, including state lotteries, casinos, sports betting, online casinos, and prediction markets) exploits users in an adversarial, often parasitical relationship; and

WHEREAS this represents “taxation by exploitation,” a modern betrayal parallel to the American Revolution’s stand against “No taxation without representation,” whereby the state partners with corporate gambling interests to extract wealth from its own citizens rather than protecting them; and

WHEREAS commercialized gambling is a con—it is fixed and constitutes a form of consumer financial fraud (like banned false advertising or price-gouging on essential goods), which is why it is illegal, not merely because it is addictive; the phrase “the House always wins” means the longer you play, the more you lose, as graphically demonstrated by the downward spiral of player losses over repeated spins or bets; and

WHEREAS a fundamental and irreconcilable conflict exists between the interests of the state regulating commercialized gambling (online gambling, regional casinos, and state lotteries) and the public good: the state is charged with protecting the public from the very business practices that generate more revenue for the state; and

WHEREAS State Lotteries, such as the Texas Lottery, represent a primary form of government-sponsored predatory gambling by marketing addictive instant games and draw tickets disproportionately in low-income areas, preying on those least able to afford losses with promises of instant wealth while the state acts as both promoter and regulator in an irreconcilable conflict of interest; for example, a $100 Texas Lottery scratch ticket is marketed and sold in low-income communities where many citizens earn the minimum wage of $7.25 an hour and must work two full days before they can lose it all in five seconds on a ticket pushed by their own state government; generating $7.91 billion in sales in FY 2025 and contributing $1.81 billion to the state (including $1.78 billion to the Foundation School Fund for public education and $31.2 million to veterans’ services), yet this revenue substitutes for general funds rather than increasing total education spending beyond historical trends, fails to deliver on promises of fully funding schools or significant tax relief, and exploits vulnerable citizens through aggressive marketing and high-frequency play options; and

WHEREAS Regional Casinos, including out-of-state tribal and commercial facilities in neighboring states like Oklahoma and Louisiana , function as predatory gambling by luring Texas residents across borders to venues designed to maximize losses through slot machines and table games with built-in house advantages; creating far more addiction cases than jobs (as seen in states like Pennsylvania, where self-exclusion requests double casino employment), draining personal wealth from Texas communities without direct tax “benefits” to the state, and posing risks of expanded Class III Indian Gaming or legalized in-state casinos that would introduce similar exploitative models domestically; and

WHEREAS Online Sports Betting, including mobile and app-based wagering on sporting events through platforms like DraftKings, FanDuel, or BetMGM, constitutes predatory gambling by offering real-time, high-frequency bets designed to encourage continuous play and losses via algorithmic promotions, odds manipulation, and VIP incentives targeting vulnerable users; it normalizes gambling as part of sports viewing, disproportionately affects youth through aggressive marketing, and drains personal wealth without creating tangible economic value, while failing to eliminate black markets as evidenced by studies showing growth in both legal and illegal activity post-legalization in other states; currently illegal in Texas, and any expansion would require constitutional changes in 2027; and

WHEREAS Online Casinos and Slots, encompassing internet-based platforms offering digital slot machines, table games (e.g., blackjack, roulette), and other casino-style games accessible via apps or websites, represent highly addictive predatory gambling through random number generator-driven outcomes with steep house edges, rapid play cycles that can lead to losses in seconds, and features like auto-play, bonuses, and data-driven targeting to maximize user spending; they exploit psychological vulnerabilities similar to cocaine-level addiction risks as noted by psychiatric associations, target low-income and young demographics disproportionately, and contribute to family financial ruin without net societal benefits; currently illegal in Texas,and any expansion would require constitutional changes in 2027; and

WHEREAS Prediction Markets, integrated services allowing users to trade contracts on event outcomes (including sports, elections, cultural events, or even the weather) which are currently under federal Commodity Futures Trading Commission (CFTC) oversight, function as predatory gambling by enabling wagers disguised as “financial instruments” that circumvent state gambling bans, often mirroring sports betting with high-volume trades on games or athlete performances; they create adversarial relationships where platforms profit from user losses via fees and spreads, normalize risk-taking among non-traditional gamblers (including youth via accessible apps), and siphon billions in volume (e.g., over $1 billion on Super Bowl events alone in recent cycles) from communities without state-level protections; while federally permitted and accessible in Texas as of 2026 (bypassing state prohibitions via CFTC classification), ongoing lawsuits and state challenges argue they represent unlicensed gambling, posing risks of expanded exploitation if not addressed; and

WHEREAS efforts to expand casino-style gambling take the form of land-based casinos, riverboat casinos, sports betting, daily fantasy sports, instant racing, electronic versions of raffles, bingo, lottery scratch tickets, and Keno; phone and computer-based wagering, and other games of chance; and recent 2025 legislative proposals (including HJR 137, HJR 134, SJR 82, and others) to authorize casino gaming and/or sports wagering via constitutional amendment were referred to committees but saw no further action, with the next opportunity to legalize such activities in 2027; and

WHEREAS efforts by gambling interests to lobby the legislature for a constitutional amendment on the ballot for voters to approve legalized, state-sanctioned gambling in Texas is due to the fact that it is not a normal business, and gambling interests know they can outspend their opponents by tens of millions of dollars as they already have in other states; with approximately 200 lobbyists working for the gambling industry in Texas and reports of pro-casino interests investing heavily in political efforts, including millions funneled into related PACs; and

WHEREAS the freedom to gamble already exists in the form of office pools, casual wagers or poker games without any fee or cut, however, government-sponsored predatory gambling on state lotteries, regional casinos, sports teams or any other form of gambling is altogether different and violates the rights and freedoms of those who do not play yet are forced to subsidize and pay for lower standards of living, budget deficits, addiction fallout, and increased crime that state-sanctioned gambling leaves behind; and

WHEREAS while saving and investing lead to wealth creation, 50% of Americans have zero or negative net wealth and more than 60% of citizens do not have enough savings to cover a $1,000 emergency expense, asset-building is the direct opposite of commercialized gambling; and

WHEREAS Americans have been losing vast sums of personal wealth annually to government-sanctioned gambling operations, with U.S. consumers and the economy projected to lose at least $1 trillion to online and commercialized gambling by 2028; and Texas citizens are on a downward spiral to lose $13 billion of their personal wealth to predatory gambling over the next five years; and

WHEREAS the argument to legalize  gambling in order to end the untaxed, unregulated black market and be moved to the revenue-generating legal market has been proven to not work, nor end the black market gambling industry; as evidence shows legalization often expands both legal and illegal markets without significant reduction in unregulated activity, and claims about the extent of “illegal gambling” in Texas come not from independent sources like the FBI or Texas Department of Public Safety but from gambling industry trade groups with a financial stake in passage of legalization; and

WHEREAS dependence on lottery revenue failed to deliver on promises of paying for public education and exploits Texas’ own citizens, collecting a disproportionate amount of revenue from those least able to pay forcing all Texans to pay increased taxes and fees for services; recent scandals, including the 2023 Lotto Texas jackpot controversies involving allegations of a rigged draw by lottery retailers and a London-based sports gambling company, fraud, potential money laundering, and child labor in related operations, led to the Texas Lottery Commission being disbanded and the Lottery moved under the Texas Department of Licensing and Regulation—yet it continues operating today because state budgets rely on the approximately $3.6 billion per biennium it generates, and because legislators have refused to replace that revenue to other General Revenue Funds; and

WHEREAS professional sports teams are attempting to lead and ultimately participate in the expansion of gambling sending the wrong message to the youth of Texas. Several states that have legalized sports betting soon after had to offer anti-gambling curricula for its’ public schools, and in the UK where sports betting has been legal for decades, there has been devastating impacts on children aged 11 to 16, some even younger, by the high frequency of marketing normalizing gambling for kids and leading them to believe it was central to playing and watching sports; with U.S. trends showing teens and young adults as a top demographic calling gambling helplines, early exposure via ads and apps increasing addiction risks, and predatory gambling exploiting and manipulating kids as one of its core harms; and

BE IT FINALLY RESOLVED that we oppose any further legalization, government facilitation, or expansion of any type of gambling including land-based casinos, riverboat casinos, sports betting, daily fantasy sports, instant racing, electronic versions of raffles, bingo, lottery scratch tickets, and Keno; phone and computer based wagering, online casinos, prediction markets, online sports betting, slots, and other forms of gambling, and oppose government-sponsored gambling as a means of financing state or local government and urge the Texas Legislature to enact legislation that assists in the vigorous enforcement of existing laws and regulations related to gambling and investigation of attempts to circumvent existing laws, affirming that people are worth more than money and rejecting the cruel and oppressive institution of predatory gambling.

THEREFORE, LET IT BE RESOLVED, that a copy of this resolution be sent to the ____________________ County/Senate District #_____ Convention Resolutions Committee from Precinct #____ with the recommendation that it be passed and sent to the State Convention Platform Committee of the Republican Party of Texas.