It can be fun for state officials to impose a tax cut or tax cap on other levels of government. It’s less fun when they’re partially responsible for making up the revenue loss. That’s the dilemma Texas lawmakers are facing. … State and local officials have been engaged in a rhetorical war about which level of government is most responsible for fiscal problems. … But the big problem state lawmakers face is the reality that half of the property tax collections in the state belong to school districts.