Originally published on Substack.

After two weeks of fleeing to Illinois, New York, and California, Texas House Democrats finally returned, letting the chamber make quorum again (The Texan). They called their stunt a “victory,” but Texans know better—it was little more than political theater. Meanwhile, Republicans, who control the House, Senate, and Governor’s Mansion, let the entire first special session collapse without delivering on taxpayers’ top priorities.

That’s the real story. Not partisan bickering, but bipartisan failure.

Redistricting: More Partisan Theater Than Policy

The Democrats’ walkout was about congressional redistricting. They denounced the GOP’s proposed map as a “racist gerrymander” and used quorum-breaking as their weapon. But here’s the truth: redistricting in Texas (and across the country) has become hyper-partisan. Both sides use maps to protect power rather than to represent Texans fairly.

And it’s not at all clear that Republicans “win” from this approach. Texas is changing fast. If redistricting ends up creating new safe seats that are captured by progressive Democrats, the outcome could actually weaken Texas’s pro-growth policy edge. More lawmakers hostile to property tax reform, spending restraint, and education freedom would be a setback for taxpayers.

That’s why I’ve argued before that Texas has led despite government, not because of it (see my Substack post here). The redistricting drama proves it again: politicians are consumed by their maps while families are consumed by rising costs of living.

First Special Session: All Hat, No Cattle

• For two weeks, the House sat idle, unable to pass bills because Democrats broke quorum.
• When members finally returned, the session sputtered out days early with nothing accomplished.
• Gov. Abbott immediately called a second session with nearly the same agenda, except for a last-minute “camp safety” addition.

This is hardly the Texas leadership taxpayers expect. The legislature had the chance to tackle runaway spending, serious property tax relief, and economic reforms—but left empty-handed.

Second Special Session: Déjà Vu on Property Taxes

Now, Abbott, Patrick, and Burrows promise to try again. But what’s on the agenda? Another weak attempt at property tax relief in the form of SB 10, which looks eerily similar to SB 9 from the regular session.

SB 10 tinkers at the edges rather than solving the real problem. Texans still face the 7th highest property taxes in the nation, with homeowners paying 1.36% of their property’s value every year (Tax Foundation). Even with homestead exemptions now up to $140,000 and lower school district tax rates, the burden keeps climbing. Why? Because lawmakers refuse to get serious about limiting local government spending.

Without strong spending limits, property tax bills will keep rising—no matter how many exemptions or temporary cuts are passed. For more on why, I’ve laid out a full path to true property tax elimination (read my Substack here).

Lessons from the Quorum Break

What did we learn from this circus?

• Democrats would rather run than face losing a vote.
• Republicans would rather stall than govern boldly.
• Taxpayers are left footing the bill for dysfunction.

The last time Democrats pulled this trick, nearly no punishments were handed out. This time looks no different. Without accountability, expect the tactic to be repeated.

What Texas Needs Instead

Texans don’t need symbolic fights or watered-down tax bills. They need:

1. Real property tax elimination: Phase out school district M&O taxes by using surpluses to buy down rates to zero.
2. Strong spending limits: Tie local and state budgets to population growth plus inflation, stopping runaway government growth.
3. Accountability for lawmakers: Both parties must stop playing games and start delivering on promises.
4. Redistricting reform with limits: The legislature should follow basic principles of representation, not partisan self-preservation, or risk empowering progressives who will make fiscal reform impossible.

My Take

Texas leads in many areas because of Texans, not its politicians. But unless lawmakers change course, spending and taxes will keep boiling over—and the Lone Star State will lose its competitive edge.

The first special session was wasted. The second looks headed down the same road unless Texans demand better. It’s time for lawmakers to get back to basics: limit government, cut property taxes, and let people prosper.

Originally published on Substack.

It’s not what the Governor called for in his special session agenda. And it’s certainly not the bold leadership needed to finally solve Texas’s property tax crisis.

Governor Abbott’s call for this special session couldn’t be clearer:

“CUT PROPERTY TAXES: Legislation reducing the property tax burden on Texans and legislation imposing spending limits on entities authorized to impose property taxes.”

SB9 does neither.

It doesn’t cut property taxes—it just reduces the voter-approval tax rate from 3.5% to 2.5%. But that still allows local governments to grow their revenues every year without going to voters. And it leaves intact the very loopholes that have allowed those same local governments to game the system for years.

And let’s be clear about the math:
• At 3.5% growth, property taxes double every 21 years.
• At 2.5%, they double every 28 years.

So yes, SB9 slows the climb—but the mountain’s still getting steeper. Texans aren’t asking for a slower trip to unaffordability. They’re asking for the freedom to stay in their homes.

Worse still, SB9 preserves the same disaster exceptions, population exemptions, and carveouts that local governments have learned to exploit. And they’ve gotten very good at it.

Since 2015, every dollar of relief sent by the state has been met with spending increases at the local level. Cities, counties, and special purpose districts have found clever ways to grow revenue—even when their tax rates go down. Whether it’s reclassifying property, triggering disaster exceptions, or simply spending more because they know compression is coming, local governments have repeatedly eroded the relief Texans were supposed to get.

The result? Texans pay more, not less. The Legislature gets blamed for not doing enough, even as local bureaucrats quietly siphon away the savings. SB9 doesn’t stop this. It allows it to continue—just with slightly different numbers.

But here’s the good news: Texas doesn’t lack the tools to fix this. It just lacks the courage to act boldly.

The Comptroller’s office reports $3.1 billion in available revenue, and the rainy day fund is expected to hit $28 billion. The state is flush with cash—thanks to taxpayers. And yet the 2026–27 budget increases state spending by 40% over just two biennia. That’s not sustainable. That’s irresponsible.

Unless that spending is cut and restrained—and the rest returned to taxpayers—we’re setting up future generations for a fiscal reckoning.

It’s not just about homeowners either. One of the worst falsehoods in this debate is that property tax reform only helps those who already own homes. That’s both incorrect and elitist.

Renters pay property taxes through their rent. Small businesses pay them directly, every year. Everyone pays the price when capital is taxed year after year—whether they see the bill or not.

The property tax hits working Texans hardest—not just through higher bills, but through unseen barriers:

• First-time buyers blocked from entering the market.
• Seniors taxed out of homes they paid off years ago.
• Business owners unable to grow or hire because of rising overhead.

These burdens don’t show up in standard tax incidence tables, but they’re real. And they undermine prosperity every single day.

Texas doesn’t have an income tax—praise God—and our consumption-based taxes are far less damaging than the property tax. If we want to truly reform our system, we must replace property taxes with something simpler, more transparent, and less destructive.

Here’s how:

• Lower the voter-approval rate to 0%. Any increase in property tax revenue must be approved by voters.
• Require votes on uniform election dates—no more low-turnout sneak attacks.
• Eliminate exemptions and disaster carveouts—no more backdoor tax hikes.
• Impose firm local spending limits to control growth and protect relief.
• Use state surpluses to eliminate school district M&O taxes, and urge localities to follow suit.

I’ve spent decades analyzing this issue because I lived the stakes. Raised in South Houston by a single mom, we struggled to make ends meet. I know what it means to crave stability, to want to own something, to build a future that’s secure. That’s why I fight for this—not because it’s popular, but because it’s right.

Texans deserve to own their homes—not lease them indefinitely from local governments. They deserve a system that rewards responsibility, not one that punishes success.

SB9 may be a step. But if it’s the only step, it’s a misstep. Let’s do what Texans elected their leaders to do: return power to the people, cut taxes permanently, and restore the promise of property ownership.

Let Texans own their homes—completely.

Texas should be leading in fiscal conservatism. Unfortunately, this hasn't been the case in recent years. The result has been excessive taxes at the state and local levels. There are paths to reducing the budget, providing universal school choice, and putting property taxes on a path to elimination. These paths won't be easy or likely politically possible, but with bold leadership and grassroots help, Texas can lead again! I've tried to provide this in the presentation below with sources for all information. Check it out! 

Other states are aggressively cutting taxes and putting income taxes on a path to elimination, meaning Texas cannot afford to sit back and assume it will always be the country's economic powerhouse. States like Louisiana, Iowa, and North Carolina have made structural changes to lower tax burdens, making their economies more competitive. If Texas continues growing government instead of cutting taxes, it risks losing its economic edge. The best way to remain a leader is to cut spending, eliminate school district M&O property taxes, and reject tax shifts that only move the burden around rather than reduce it. One tax shift that must be rejected is raising the homestead exemption. Lawmakers have already increased it to $100,000, yet property tax bills continue rising. This highlights that exemptions do not solve the problem—they only shift the tax burden onto renters, businesses, and other property owners. Instead of playing favorites with exemptions, the state should focus on eliminating school district M&O property taxes through compression, which benefits all taxpayers.

Additionally, the loopholes in SB 2 from 2019 must be closed to ensure that tax relief is real and long-lasting. Local governments have exploited these loopholes to continue raising taxes without voter approval. The Legislature should take the following steps to fix these issues:

1. Cover all property tax collections from new and existing properties to prevent local governments from hiding tax increases behind new developments.
2. Eliminate natural disaster exemptions that allow local officials to raise taxes without voter approval under the pretense of an emergency.
3. Use the no-new-revenue rate as the baseline for tax changes, ensuring that any tax increase is transparent and subject to voter approval.
4. Require at least a two-thirds vote by any local governing body to raise property taxes, making it harder for politicians to increase taxes without broad support.

Without these reforms, Texans will continue seeing their property tax bills rise no matter how much relief the state provides. Local governments have become too aggressive in raising taxes and spending without restraint, and unless these issues are addressed, they will continue exploiting technicalities to tax Texans more. Texas must commit to cutting state and local spending, compressing school district M&O property taxes until they are eliminated, and preventing local governments from shifting the tax burden elsewhere. This will provide permanent tax relief, keep Texas competitive, and ensure that families can afford to own their homes without fearing rising property taxes.

Instead of expanding government, lawmakers should cut waste, eliminate fraud, and return money to taxpayers. Texas should not hoard billions in tax dollars while families struggle with rising costs. The state should also reduce severance taxes on oil and gas companies, ensuring that Texas remains the world's energy leader and that money stays in the pockets of those who earned it. Texans deserve real tax relief, not more political games. HB 8 must be strengthened to prevent local governments from undoing tax cuts, enforcing strict spending caps, and dedicating more surplus money to eliminating school property taxes. Now is the time to act and make Texas the best place to live, work, and raise a family.

Vance Ginn, Ph.D., is president of Ginn Economic Consulting and a contributor to more than 20 think tanks, including Americans for Tax Reform and Texans for Fiscal Responsibility. Dr. Ginn was previously a lecturer at multiple higher education institutions, chief economist at the Texas Public Policy Foundation, and chief economist at the first Trump White House's Office of Management and Budget. He earned his doctorate in economics at Texas Tech University. Follow him on X.com at @VanceGinn and get more of his research at vanceginn.com. ​

Originally published with John Hendrickson at The Gazette.

Property taxes are crushing taxpayers nationwide, and Iowa is no exception. In the past two decades, Iowa’s property taxes have surged by more than 110%, with local governments collecting over $7 billion in Fiscal Year 2025 — a 7% increase from the previous year. This explosive growth far outpaces population growth and inflation, leaving taxpayers struggling to keep their homes and businesses, particularly those on fixed incomes.

The root cause of these rising taxes isn’t increasing property values; it’s excessive government spending. Local governments have expanded their budgets without considering taxpayers’ ability to pay. This disconnect has created a scenario where property owners feel they are merely renting from the government, with the constant threat of being priced out of their homes.

Gov. Kim Reynolds has set a high standard for fiscal discipline at the state level. Her leadership in cutting income taxes and tying state spending growth to population and inflation has strengthened Iowa’s economy and provided much-needed tax relief. But local governments aren’t following the same playbook. Without similar spending restraints, they continue to shift the tax burden onto property owners.

The situation in Texas offers a cautionary example. The state allocated $12.7 billion in surplus funds to reduce school district maintenance and operations (M & O) property taxes. While this provided some relief, the benefits were undermined by excessive local government spending, loopholes in levy limits, and a reliance on raising the homestead exemption to $100,000 rather than reducing tax rates. Texans are still among the country's most heavily taxed property owners because structural spending issues remain unresolved.

The lesson is clear: Temporary fixes like exemptions or one-time infusions of surplus funds will not solve the property tax crisis unless paired with strict spending controls.

States like Utah and Colorado have shown that lasting relief is possible by focusing on spending discipline. Utah’s Truth-in-Taxation law requires local governments to hold public hearings and justify proposed tax increases, ensuring transparency and accountability. Colorado’s Taxpayer Bill of Rights (TABOR) limits budget growth to the combined rate of population and inflation, creating a sustainable framework for fiscal responsibility.

Iowa needs bold reforms that address the spending side of the equation. Levy limits, such as a maximum of a 2% increase per year, must be imposed without loopholes or exemptions. More importantly, local government spending should reflect the successful approach taken at the state level under Reynolds. This ensures that taxpayers are not continually squeezed to fund bloated budgets.

The rise in property taxes represents a fundamental failure to adhere to sound economic principles. Taxes should not outpace the private sector that funds them, and government spending should reflect taxpayers’ ability to pay. High property taxes discourage investment, suppress economic growth, and impose a recurring financial burden on property owners that functions as an unrealized capital gains tax.

Iowa must prioritize spending limitations, transparency, and rate reductions to address this crisis. Aligning local government practices with the principles championed by Gov. Reynolds at the state level will ensure that property ownership is a source of stability and pride, not financial anxiety.

Tax and spending are two sides of the same coin. If Iowa’s local governments continue their current trajectory, taxpayers will remain trapped in a cycle of rising property taxes. It’s time for local leaders to follow Gov. Reynolds’ example and embrace fiscal discipline to create a fairer, more prosperous future for all Iowans.