Repealing the Required Local Effort (RLE) school tax is proposed as top property tax reform.
RLE is a nearly $11B burden, not subject to homestead benefits or rollback protections.
RLE's legality is questioned due to its state-mandated nature and lack of local control.
Phasing out RLE: cap at $10B, then ↓ $1B yearly over ten years; no constitutional amendment needed.
Repealing RLE offers significant impact with low political resistance, says Matt Caldwell.

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