The Legacy of Governor Abbott:
Governor Abbott's "Empowering Texas Taxpayers" is the embodiment of

Institutionalized Systemic Moral Hazard

By Mitchell Vexler, November 11, 2025

To be clear, I am voting for Governor Abbott, better the devil we know, but he’s wrong with regard to his plan to empower Texas taxpayers. He needs to take true corrective actions to ensure the welfare of Texans. The Governor’s six element plan as released on November 9^th 2025 is the continuation of the exact same pattern and practice of kicking the can down the road to the next person in charge, in the hope that the very system that he was advantaged by since he was the Texas Attorney General survives until he is no longer Governor. In other words, the intent is to protect his legacy.

Governor Abbott’s legacy, with regard to property taxes, is actually the implementation of multiple modifications to the failing property tax system, including but not limited to the following: getting school choice legislation passed into law, increasing school district homestead exemption amounts 4 times, increasing homestead exemptions for seniors and disabled, providing temporary limit/relief for certain non-homestead properties (20% circuit breaker limit), limiting the amount of new property tax revenue cities and counties can collect without voter approval, adding 3 more people to the appraisal district board of directors [which does nothing to move or effect the vote, nor does it improve or correct the property tax appraisal process], among other things. All of these changes were adopted to placate the public while finding ways to keep up with the ever increasing demands of the school districts to cover up their bond fraud which, at this point, can never be paid off because the Median Household Income does not exist to do so and all of which failed, as the initial concept was never mathematically sound, which is exactly why taxing property based on market value is taxation of unrealized gains and violates the 16^th Amendment to The Constitution of the United States of America. None of these things actually resolved the fraud within the property tax appraisal process and tax system, but they are part of Governor Abbott’s legacy from all the way back to 2002 when he was the Attorney General to now.

With the above extremely well documented, including Open Letters to Governor Abbott, at www.mockingbirdproperties.com/dcad, there is a high probability that Governor Abbott will oversee the bankruptcy of hundreds of school districts across Texas, increasing hunger, and increasing evictions, as approximately 37.8% of the household population will lose the roof over their head and or go bankrupt, all as a result of School Districts accounting and bond fraud, and Central Appraisal Districts overvaluation and over taxation to meet the pre-determined budgets of the School Districts. Those pre-determined budgets have zero to do with property valuation and those criminals who perpetrate and perpetuate the fraud within the system hide behind what they believe is sovereign immunity and the courts attempt to cut off examining the fraud by claiming that the ARB is the final determiner of value which it cannot be under law as it has no authority in law to determine fraud or any training with regard to USPAP which is required under the law. In plain English, Governor Abbott, State Comptroller Glenn Hegar, Attorney General Ken Paxton, have all knowingly participated in creating the ultimate Institutionalized Systemic Moral Hazard.

I would be remiss if I did not use this opportunity to ask, how much of Governor Abbott’s $86 million plus re-election fund was contributed by the tenacles of the Texas education system, TEA, Bond Review Board, etc.?

Let’s quickly pull apart the plan for “Empowering Texas Taxpayers.” 

Two-Thirds Voter Approval for Local Property Tax Increases.  Sounds good in theory but any tax must be fair and uniform and not subjective in nature. The only way to achieve that is per the Bill I wrote at the request of Texas State Representative Helen Kerwin which is the repeal of all property tax in favor of the Uniform States Sales Tax. No small amount of voters, nor any one voter, should ever vote to put debt on someone else’s property.

Limiting Local Spending to Lesser of Population Plus Inflation or 3.5%. Fifty years ago, school districts ran on a cash only basis. When they figured out that they could con the public into paying for every increasing bureaucracy that correlates to decreasing education standards and put the future debts for their debauchery on the backs of property owners, why would they not take the free ride. Until one day, the truth surfaces that the compound interest carry on the original principle was many times greater than the original principle. School Districts must never again be allowed to have access to the bond markets and must operate on a cash only basis.

Rollback Elections (i.e. Rollback Property Tax Rates) by Citizen Petition. In the last 5 years, property values have been fraudulently increased across the U.S. by roughly 23 Trillion Dollars from which roughly $450 Billion has been stolen by overvaluation and over taxation. Property values have fraudulently increased by roughly 100% in those 5 years. Where exactly are the property owners going to go to get the money that was stolen from them returned? Rolling back the current values to just 5 years ago is a 50% reduction in the valuation of the properties, which proves the fraud on the public because what happened to the property 5 years ago to cause such a massive valuation increase and what happened to the property today to cause a 50% decrease in the value. The answer 5 years ago is fraud, from which the perpetrators now attempt to hide behind sovereign immunity.

Five-Year Appraisal Cycle.  Any appraisal (annual or every 5 years) that is subjective and created by any person with an economic benefit outside the parties (Buyer and Seller) and outside the confines of law (USPAP, Texas Property Tax Code, Texas Constitution, and U.S. Constitution) is not an appraisal in law, it is crime scene.

Curb Appraisal Growth for All Property Owner - Cap Appraisal Growth at 3%. What happens when property values drop by 20 – 30% due to a weakening economy; are property tax appraisal values still increasing an automatic 3%, or are will they be properly lowered?

Eliminate School Property Taxes for Homeowners.  A replacement of all property taxes, which is fully transparent, and from which the municipalities and school districts can function, is achievable via the repeal of all property tax in favor of the Uniform States Sales Tax. Removing only the school district property taxes is a great step, but it is not enough; the fraudulent appraisal practices will still exist affecting property values and the other portions of property taxes being assessed.

Every single element of “Empowering Texas Taxpayer” as presented to the Public by Governor Abbott is a falsehood as outlined above and appears to further placate all Texas Citizens with more bait and switch.

The Texas Legislature has failed and will continue to fail unless the fraudulent school district bond debt issue is dealt with head on. This takes leadership and an admission that the past experiments have failed. As Governor Abbott is making this “Empowering Texas Taxpayers” the main focus of his election, then perhaps it is time for Governor Abbott to create a Contract with Texas Property Owners signed by all in the Legislature to the effect:

MY CONTRACT WITH TEXAS

As a third term Governor and Republican running for the 4^th term Governor of the State of Texas and given that most politicians in recent history have intentionally promoted and participated in debt enslavement of the Constituents, I seek nothing more important than to change the failed policies and restore the bonds of trust between the people and their elected representatives.

That is why, in this era of official evasion and posturing, I offer instead a detailed agenda for fiscal responsibility via this written commitment with no fine print.

The November 2026 election offers the chance, after decades of leveraged irresponsible unchecked spending by the school districts, to vote to keep a Governor, that puts Texans first, and who will restore full property ownership by repealing all property taxes in favor of the Uniform States Sales Tax. That historic change would be the end of government that is too big, too intrusive, too easy with the public's money which is then levered up many times in the form of compound cumulative bonds that the politicians expect every Texas to pay for. This is the moment in history to create a top-down change, such that Texas governmental bodies including the Texas Senate and the Texas House of Representatives will respect the values and share the faith of the Texas Citizens.

Like Lincoln, our first Republican president, I will act "with firmness in the right, as God gives us to see the right," to restore accountability to Congress and the House of Representatives, to end the economic cycle of fraud, and to make us all proud again of the way free people govern themselves.

On my first day in office, I will immediately approve the following major reforms, aimed at restoring the faith and trust of all Texans in their government:

• FIRST, repeal all property taxes in favor of the Uniform States Sales Tax as seen and stated in The People’s Bill which requires all school districts to operate on a cash basis and never to have access to the bond markets again.
• SECOND, require all laws that apply to the rest of the country to also apply equally to the Representatives in Senate, Executive Branch, House of Representatives, all elected officials, and all divisions of the State of Texas including municipalities and school districts, thus terminating sovereign immunity for fraud.
• THIRD, select a major independent forensic auditing firm (Certified Fraud Examiner) to conduct a comprehensive audit of the State Comptroller’s office for waste, fraud or abuse.
• FORTH, cut the number of House committees, and cut committee staff by two-thirds.
• FIFTH, limit the terms of all committee chairs.
• SIXTH, ban the casting of proxy votes in committee.
• SEVENTH, require committee meetings to be open to the public and allow the public to be heard and not limit due process.
• EIGHTH, require a four-fifths majority vote to pass any tax increase.
• NINTH, guarantee an honest and transparent accounting of our Texas State Budget.
• TENTH, for every new regulation, five must be eliminated within the same grouping.

Thereafter, within the first 30 days of being sworn in as Governor, I will propose that the following bills should be brought to the House Floor, each to be given full and open debate, each to be given a clear and fair vote, and each to be immediately available for public inspection and scrutiny.

1. THE FISCAL RESPONSIBILITY ACT: A balanced budget/tax limitation amendment and a legislative line-item veto to restore fiscal responsibility to all out-of-control Texas Governmental Entities and quasi government entities, requiring them to live under the same budget constraints as families and businesses.

2. THE TAKING BACK OUR STREETS ACT: An anti-crime package including stronger truth-in- sentencing, "good faith" exclusionary rule exemptions, effective death penalty provisions, additional law enforcement to keep people secure in their neighborhoods, schools and places of worship.

3. THE PERSONAL RESPONSIBILITY ACT: Cut the chains of repetitive poverty by discouraging illegitimacy and teen pregnancy by prohibiting welfare to minor mothers and denying increased assistance for additional children while on welfare, cut spending for welfare programs, and enact a tough two-years-and-out provision with work requirements to promote individual responsibility.

4. THE FAMILY REINFORCEMENT ACT: Child support enforcement, proposal for tax incentives for adoption, strengthening rights of parents in their children's education, stronger child pornography laws, and proposal for elderly dependent care tax credit to reinforce the central role of families in American society.

5. THE AMERICAN DREAM RESTORATION ACT: Propose and work toward the creation of the American Dream Savings Account to provide a tax-free savings account that invests for the long term in index funds.

6. THE TEXAS NATIONAL GUARD RESTORATION ACT: Restore and upgrade all essential parts of our State security and its support to national defense.

7. THE SENIOR CITIZENS FAIRNESS ACT: Propose and continue the work toward raising the Social Security earnings limit which currently forces seniors out of the work force, zero tax on Social Security benefits and provide tax incentives for private long-term care insurance to let Older Texans (Older Americans) keep more of what they have earned over the years.

8. THE JOB CREATION AND WAGE ENHANCEMENT ACT: Small business incentives, capital gains cut and indexation, neutral cost recovery, risk assessment/cost-benefit analysis, and mandating reform to create jobs and raise worker wages through less regulation.

9. THE COMMON SENSE REPUBLIC LEGAL REFORM ACT: All laws apply to all government employees as they do to all Citizens with equal treatment under the law.

10. THE CITIZEN LEGISLATURE ACT: A first-ever vote on term limits to replace career politicians with citizen legislators. 

Further, I will instruct the House Budget Committee to report to the floor, and we will work to enact additional budget savings to ensure that the State budget will be lower, with the goal being the permanent retirement of all outstanding Texas school bond debt.

Respecting the judgment of our fellow citizens as we seek their mandate for reform, I hereby pledge my name to this Contract with Texas and invite others currently in office and or running for positions to join me by adding their signature to this Contract.

If I don’t perform, you can remove me from office with a simple 65% no vote of confidence from the State House of Representatives.

By: _________________________
Governor Greg Abbott, running for 4^th term Governor of the State of Texas.

By: _________________________ Legislator Title & Name: ____________________________

By: _________________________ Legislator Title & Name: ____________________________

etc., etc.

What is the solution?

There is no doubt that Governor Abbott has the name recognition and money to win his 4^th term. However, there is also no doubt about the facts outlined herein. If Governor Abbott were so inclined to protect his true legacy, then now is the time to put pen to paper and state the true achievable and permanent solution which is the repeal of all property tax in favor of the Uniform States Sales Tax.