Transcript Highlights:

• tax revenue for property tax revenue because you're using general revenue, which is mostly sales tax
• You know, sales tax is less economically damaging than property taxes, which is a direct tax on capital
• Reducing the property tax burden reduces the tax on capital.
• And of course, on top of that, we pay sales taxes. Payroll taxes.
• beverage taxes, mixed receipts taxes, all the taxes that we have to pay.

Bills: HB8, HB9, HJR1, HB22, HB8, HB9, HJR1, HB22

Keywords: HB 8, school finance, compressed tax rate, maximum compressed tax rate, MCR, PYMCR, property tax, school district taxes, Education Code, Tax Code, state aid, school funding formula, local school taxes, Texas school finance, tax rate compression, public education funding, ad valorem tax, tangible personal property, income-producing property, business personal property

Bills: HB176, HB180, HB176, HB180, HB333, HCR35

Keywords: tax, ad valorem, voter-approval, local government finance, property tax, repeal, tax rates, school finance, tax reduction, compressed tax rate, education, funding, HB 176, Texas border security, interstate compact, Government Code Chapter 794, Texas-Mexico border, border enforcement, immigration enforcement, ICE 287(g)

Transcript Highlights:

• For what's possible, Oklahoma State University. The code calls. Go folks.
• And as you heard in the intro video, Oklahoma State University is guided by the cowboy code and values
• And whereas Oklahoma State University has launched the code.
• I believe ultimately that the taxpayers of Oklahoma deserve to have strong protections on growth in taxes
• And so, even to many many jurisdictions in the state of Oklahoma experience growth in property tax year

Bills: HR1051, HR1048, SB2074, SJR39, SJR47, SB1983, SB444, SB1503, SB1561, SB592, SB1501, SB1946, SB1567, SB1833, SB2026, SB904, SB2178, SB1651, SB1558, SB1565, SB1553, SB1257, SB65, SB1749, SB1242, SB1642, SB640, SB667, SB1436, SB1484, SB1562, SB1794, SB1644, SB1533, SB933, SB1555

Keywords: livestock, judging, Oklahoma State University, championship, agriculture, military children, recognition, community support, military families, April 15, pharmacy benefits managers, reimbursement, healthcare, prescription drugs, cost regulation, property valuation, tax limit, homestead, income threshold, elderly

Transcript Highlights:

• We want to look at the tax contribution.
• of every dollar we generate in this state comes from sales tax. you.
• Lots of folks pay that sales tax, so we want to know that. So if Mr.
• They pay taxes. And so, yes. It was a very thoughtful report.
• HB 1393 by Metcalfe relating to daylight savings tax. Chair recognizes Mr.

Bills: HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, HB39, HB 102, HB 126, HB290, HB300, HB2143, HJR2, HB147, HJR6, HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, SB1

Keywords: career readiness, education reform, workforce training, public schools, financial aid, applied sciences, career education, high school diploma, certificate program, work-based learning, job placement, high-growth jobs, technical training, cybersecurity, state command, information resources, data protection, incident response, mental health, telehealth

Transcript Highlights:

• So, it is strengthening private property rights by codifying an Oklahoma Supreme Court decision from
• I have a question: Are any of these accrediting agencies located in Oklahoma?
• I guess my question is if none of them are in Oklahoma, what jurisdiction do we have to enforce this?
• Currently, Oklahoma does.
• Oklahoma does not have any protections for minors in online content or in film.

Bills: HB4260, HB2981, HB3695, HB2960, HB3967, HB3968, HB4339, HB4341, HB4342, HB2940, HB4295, HB4196, HB3134, HB1016

Keywords: workers' compensation, first responders, acute myocardial infarction, stroke, health presumption, emergency services, firefighters, peace officers, emergency medical technicians, open meetings, school boards, transparency, public access, education governance, HB3695, Oklahoma, motor vehicles, personal injury accident, traffic offense, DUI

Transcript Highlights:

• , and sales tax.
• rehab tax.
• use tax.
• I am a tax expert.
• Senate Bill 1030 removes a significant obstacle in the tax code to allow further expansion of the Texas

Bills: SB214, SB935, SB1030, SB1901, SB2018, SB2020, SB2066, SB2206

Keywords: HVAC, tax exemption, energy efficiency, residential heating, installation services, Energy Star, sales tax, residential, installation, sales tax exemption, Environmental Protection Agency, temporary exemption, motor fuel tax, county exemption, diesel fuel, gasoline tax, transportation funding, SB 1030, Texas Tax Code, use tax exemption

Transcript Highlights:

• the taxing unit adopts a tax rate that exceeds the voter-approved tax rate and subsequently takes an
• the tax rate.
• And that's also part of the Tax Code, Senator Cook, because each of these tax years effectively is supposed
• the taxing unit adopts the tax.
• If you look at existing Tax Code Chapter 2605E, there is already injunctive relief. ...available to the

Bills: SB3038, SB3045, SB3065, SB3069, SB3071, HB2025, HB2149, HB3370, HB4205, HB4506, HB5424, HB5652, HB24, HB3687, HB24

Keywords: Fort Bend County, Municipal Utility District, MUD, special district, Rosenberg, Texas Commission on Environmental Quality, TCEQ, ad valorem tax, bond issuance, assessments, fees, taxes, eminent domain, road district, storm drainage, infrastructure financing, development agreement, municipal consent, temporary directors, public utility district

Bills: HB24, SB3038, SB3045, SB3065, SB3069, SB3071, HB2025, HB2149, HB3370, HB4205, HB4506, HB5424, HB5652, HB24, HB3687

Keywords: groundwater, conservation, water permits, sustainability, resource management, Fort Bend County, Municipal Utility District, MUD, special district, Rosenberg, Texas Commission on Environmental Quality, TCEQ, ad valorem tax, bond issuance, assessments, fees, taxes, eminent domain, road district, storm drainage

Transcript Highlights:

• code.
• code.
• The tax code section 6.412 addresses appraisal review board eligibility.
• Chapter six of the Texas property tax code provides the legal requirements for an appraisal.
• with other areas of Chapter 6 of the tax code, with the disapproval of the budget or disapproval of other

Bills: HB3557, HB5578, SB973, SB974, SB2068, SB2073

Keywords: ad valorem tax, property tax, incomplete structure, human occupancy, tax exemption, HB 5578, Texas Tax Code, Section 6.062, appraisal district, county appraisal district, chief appraiser, budget hearing, public notice, notice of hearing, newspaper publication, website notice, social media notice, online newspaper, county government, property appraisal

Bills: SB15, SB9, SB7, SB1, SB2, SB67, SB15, SB9, SB7

Keywords: real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap

Transcript Highlights:

• and therefore property tax bills for school taxes across the state.
• current tax rates from 3.5% to 2.5% or less.
• They would allow them to increase the tax rate.
• taxing units.
• Senate Bill 9 relating to the calculation of the voter approval tax rate for certain taxing units.

Bills: SB15, SB9, SB7, SB1, SB2, SB67, SB15, SB9, SB7

Keywords: real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap

Transcript Highlights:

• I invite all of Oklahoma to pray.
• Oklahoma State.
• an act relating to the Oklahoma Pension and Retirement System.
• It says that $0 million shall be transferred to the Oklahoma Tax Commission for depositing the film in
• Oklahoma program.

Bills: SB1365, SB2139, SB1595, SB1303, SB2180, SB2072, SB1772, SB1209, SB137, SB1944, SB372, SB1636, SB1256, SB1827, SB2104, SB1226, SB1876, SB1966, SB80, SB1148, SB1147, SB1149, SB1161, SB1162, SB1164, SB1159, SB1165, SB1174, SB1156, SB1158, SB1163, SB1175, SB1176, SB1166, SB1167, SB1157, SB1146, SB1481, SB1144, SB1145, SCR20

Keywords: SB1365, Oklahoma Central Purchasing Act, procurement exemption, competitive bidding, state purchasing, Oklahoma Tourism and Recreation Department, tourism department, merchandise for resale, gift shops, lodges, golf pro shops, state parks, restaurant contracting, retail outlets, public procurement, purchasing flexibility, Title 74, emergency clause, restrictive covenants, discriminatory covenants

Transcript Highlights:

• I invite all of Oklahoma to pray.
• Oklahoma, our home in Jesus' name. Amen.
• women have been working tirelessly for the betterment of Oklahoma.
• This is The request from Oklahoma County Sheriff Tommy Johnson.
• House Bill 3148 modernizes our Oklahoma vehicle inspection process.

Bills: HB3419, HB4153, HB3430, HB3791, HB3277, HB4119, HB4408, HB3905, HB3968, HB3835, HB3386, HB2650, HB3742, HB3588, HB3748, HB4303, HB4311, HB3028, HB4428, HB4429, HB4132, HB1889, HB3265, HB1739, HB4434, HB3313, HB3852, HB4263, HB3413, HB3414, HB3415, HB3416, HB3417, HB3418, HB3420, HB2116, HB2206, HB3625, HB2939, HB3721, HB1823, HB2425, HB4440, HJR1087, HB4003, HJR1077, HB1770, HB1675, HB3627, HB3891, HJR1067, HB3462, HJR1053, HJR1054, HJR1044, HB3472, HB1225, HJR1019, HB4145, HJR1081, HB1746, HJR1069, HJR1050, HB1638, HB3327, HJR1055, HB3127, HB4488, HB2955, HB3781, HB3783, HB3802, HB2471, HB2937, SCR16, HB2960, HB3466, HB3262, HB3269, HB3152, HB4140, HB4142, HB3148, HB3378

Keywords: corruption, nonpublic information, government accountability, criminal law, public office, driver license, reading proficiency, minors, education requirements, alternative testing, attendance, remedial reading, public school, oath of enrollment, court financial obligations, cost hearing, payment plan, community service, court compliance program, debt relief

Transcript Highlights:

• This is Going to allow them for something to be taxed that was not taxed.
• For example, Oklahoma has a certain level of income tax rate, but nobody in Oklahoma pays that income
• And that's what we've allowed for standard deduction on income Taxes in Oklahoma, you, Mr.
• I I I want more taxes but not raising taxes I want to broaden our tax base not by us here raising taxes
• So, we're gonna have tax money coming in where there was no tax money.

Bills: SB2102, SB1940, SB1625, SB1442, SB1623, SB1242, SB1949, SB1592, SB1913, SB592, SB992, SB1241, SB259, SB1928, SB1426, SB1531, SB1561, SB1122

Keywords: credit card fees, merchant discounts, payment card network, interchange fees, transparency in fees, Oklahoma law, payment card, rebate, merchant, tax compliance, health insurance, mandate, impact analysis, insurance department, public health, access to healthcare, SB1442, alcoholic beverage control, ABLE Commission, liquor license fees

Transcript Highlights:

• This bill also updates the statute to require sales and use tax offsets.
• Larry Gattis, I'm the Williamson County Tax Assessor-Collector, and I do represent the Tax Assessor-Collector's
• So a $10 gift tax, even in that scenario, we're still taxing a widow on the transfer of that vehicle
• with a $10 gift tax.
• If you're going to tax it, at least tax me on the net equity, but we're getting rid of all of that.

Bills: SB868, SB1337, SB1371, SB1377, SB1426, SB1620, SB2064, SB2065, SJR4, SJR 4

Keywords: SB 868, rural volunteer fire department assistance program, volunteer fire department assistance fund, Texas Government Code, wildfire, wildland fire, high-risk wildfire area, fire suppression, rural fire departments, volunteer firefighters, emergency response, public safety, grant allocation, appropriations, disaster preparedness, tax penalties, interest calculation, overpayment, tax law, refund process

Transcript Highlights:

• Members, the property tax code authorizes the board of directors of appraisal districts to purchase or
• It allocates federal tax dollars as opposed to state tax dollars.
• tax election.
• code.
• Code Section 11.48A.

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• Notifications for citywide zoning and code changes can cost over $500,000.
• I don't know about you but I do not think that's a good use of my tax dollars and this happens even when

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• Notifications for citywide zoning and code changes can cost over $500,000.
• I don't know about y'all, but I do not think that's a good use of my tax dollars.

Bills: SB 434, SB 844, SB 898, SB 1177, SB 1214, SB 1454, SB 1920, SB 1927, SB 1935, SB 1965, SB 2010, SB 2046, SB 2068, SB 2073, SB 2183, SB 2260, SB 3034, SB 907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• Members, the Property Tax Code authorizes the board of directors of appraisal districts to purchase or
• Federal tax dollars as opposed to state tax dollars. That's my understanding.
• Some cities are looking at passing, doing a tax election, property tax election.
• code.
• code.

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Summary: The committee heard several bills dealing with local government authority, homeowners associations, hospital district policing, school AED inspections, special district annexation, public contracting penalties, and guaranteed income programs. Senate Bill 2073 by Sen. Zaffirini would clarify that appraisal districts may finance purchases, leases, or construction of real property for appraisal offices without prior approval from taxing units; it was supported by the Texas Association of Appraisal Districts and left pending. Senate Bill 1935 by Sen. Hinojosa would increase homeowner control of property owners association boards, require more transparency, limit fines and assessment increases, and require accessible meeting locations; HOA and builder representatives opposed it, arguing it would hinder maintenance and make dues harder to manage, and the bill was left pending. Senate Bill 434 by Sen. Miles would authorize Harris County Hospital District police officers, was supported by Harris Health, and was left pending. Senate Bill 1177 by Sen. Alvarado, as substituted, would require school AED inspections during fire inspections and reporting to school leadership; it was left pending. Senate Bill 1214 by Sen. Perry would update Concho County Hospital District law to align with current procurement and notice rules; it was left pending. Senate Bill 1965 by Sen. Middleton, for Sen. King, would tighten notice and proximity rules for special district annexations; district witnesses warned the bill could interfere with service to noncontiguous tracts, and the bill was left pending. The committee also took up Senate Bill 2046 by Sen. Bettencourt, which would increase criminal penalties for county purchasing act violations involving unauthorized separate or sequential purchases to evade competitive bidding, and create a tiered penalty structure based on contract amount. Former Harris County DA Kim Ogg, Deputy Attorney General Josh Reno, and James Quintero supported the bill, citing recent Harris County bid-rigging cases and arguing the current Class C misdemeanor penalty is too weak to deter misconduct; some members questioned whether the proposed thresholds were too low and whether stronger oversight, rather than higher penalties alone, would be more effective. The bill was left pending. Finally, Senate Bill 2010 by Sen. Bettencourt would bar counties and other political subdivisions from operating guaranteed income programs and address constitutional gift-clause concerns. Testimony split sharply: Ogg and Quintero argued such programs are unconstitutional, can be used for political data collection, and should not be funded with public money, while Paige Terry Barry defended the bill as protecting taxpayers and discouraging dependency. Senators also debated whether the state can restrict use of federal grant funds and whether local governments should be allowed to run such programs; the bill was left pending.

Transcript Highlights:

• I've testified before on the Disabled Veterans Property Tax... ...exemption, and it's a property tax
• $0.32 tax rate this past year.
• The shift of this extra tax burden is clear to all.
• Currently, older vertical wells benefit from a tax break under the Enhanced Oil Recovery Tax Incentive
• This will allow for daily consideration of lowering property taxes, sales taxes, and corporate taxes,

Bills: SB524, SB782, HB42, HB1056, HB2894, HB3033, HB3474, HB3594, HB4738, HB5246, HB42

Keywords: SB 524, Texas franchise tax, veteran-owned business, new veteran-owned business, business tax exemption, filing fee exemption, Tax Code Chapter 171, Business Organizations Code, Comptroller, small business, veterans, entrepreneurship, tax repeal, privilege tax, beginning date, franchise tax exemption, severance tax, oil, gas, restimulation wells