Transcript Highlights:

• So, we put it on their tax bill.
• tax notice, excuse me.
• tax notice, excuse me.
• tax notice, excuse me.
• I'm not sure what the future looks like, how we're going to deal with tax year 27, tax year 28.

Bills: HB0101 , HB0062 , HB0109

Committee: House Revenue

Keywords: guardianship, monitoring, ward protection, financial independence, case management, governmental claims, liability limits, inflation adjustment, public safety, local government insurance, property tax, tax exemption, homeowner, armed forces, residency requirement, 916, all

Transcript Highlights:

• The Board of Tax Appeals.
• Its two main topics of jurisdiction are property tax appeals and excise tax appeals.
• Beginning with tax year 2025 and tax collection in calendar year 2026, the tax rate is 7% for the first
• Beginning with tax year 2025 and tax collection in calendar year 2026, the tax rate is 7% for the first
• tax code.

Bills: SB5893 , SB6229 , HB1376 , SGA9306

Committee: Senate Ways & Means

Keywords: forest health, wildfire reduction, appropriations, environmental policy, natural resource management, capital gains, taxation, small business, state revenue, investment, economic growth, tax prepayment, tax regulation, financial planning, economic policy, 904, all

Transcript Highlights:

• We have several chairmen and several members of this committee that have really dug in on issues and
• Because you know we have several proprietary... ...know we have several proprietary institutions in the
• But we've also reduced the amount of tax on this drink. We're reducing our liquor tax in this bill.
• They pay, you know, the taxes are paid. They put a tax stamp on it.
• Who will tax this tax stamp on it. Who will tax this liquor? I don't know.

Bills: HB 14 , HJR 31 , HB 43 , HB 18 , HB 106 , HB 36 , HB 26 , HB 149 , HB 121 , HB 206 , HB 136 , HB 3114 , HB 2733 , HB 1732 , HB 3700 , HB 467 , HB 1130 , HB 1846 , HB 1442 , HB 1147 , HB 2176 , HB 2701 , HB 805 , HB 2890 , HB 1154 , HB 1644 , HB 2118 , HB 1718 , HB 2488 , HB 2596 , HB 1971 , HB 2468 , HB 484 , HB 2578 , HB 3204 , HB 1041 , HB 307 , HB 685 , HB 1710 , HB 538 , HB 2525 , HB 3125 , HB 2027 , HB 2894 , HB 3077 , HB 3684 , HJR 99 , HB 1399 , HJR 5 , HB 1330 , HB 2110 , HJR 2 , HJR 6 , HB 1587 , HB 14 , HJR 31 , HB 43 , HB 18 , HB 106 , HB 36 , HB 26 , HB 149 , HB 121 , HB 206 , HB 136 , HB 3114 , HB 2733 , HB 1732 , HB 3700 , HB 467 , HB 1130 , HB 1846 , HB 1442 , HB 1147 , HB 2176 , HB 2701 , HB 805 , HB 2890 , HB 1154 , HB 1644 , HB 2118 , HB 1718 , HB 2488 , HB 2596 , HB 1971 , HB 2468 , HB 484 , HB 2578 , HB 3204 , HB 1041 , HB 307 , HB 685 , HB 1710 , HB 538 , HB 2525 , HB 3125 , HB 2027 , HB 2894 , HB 3077 , HB 3684

Keywords: nuclear energy, advanced reactors, energy security, grant programs, Texas Advanced Nuclear Energy Office, farm products, tax exemption, ad valorem taxation, agriculture, Texas Constitution, livestock, producer, finance, young farmers, financial assistance, pest control, rural health, hospital funding, healthcare access, mental health services

Transcript Highlights:

• government and returning money back. to them in the form of property tax relief.
• exemption criteria in the tax code.
• Property tax exemptions for veterans? That's, no, the exemptions already exist.
• credit for the payment of a certain ad vorem taxes, or for the committee on ways and means.
• rate of a taxing unit for appropriate tax purposes for the Committee on Ways and Means.

Bills: HB14 , HJR31 , HB43 , HB18 , HB 106 , HB36 , HB26 , HB149 , HB 121 , HB206 , HB136 , HB3114 , HB2733 , HB1732 , HB3700 , HB467 , HB 1130 , HB1846 , HB1442 , HB 1147 , HB2176 , HB2701 , HB805 , HB2890 , HB 1154 , HB1644 , HB2118 , HB1718 , HB2488 , HB2596 , HB1971 , HB2468 , HB484 , HB2578 , HB3204 , HB 1041 , HB307 , HB685 , HB1710 , HB538 , HB2525 , HB3125 , HB2027 , HB2894 , HB3077 , HB3684 , HJR99 , HB1399 , HJR5 , HB1330 , HB2110 , HJR2 , HJR6 , HB1587 , HB14 , HJR31 , HB43 , HB18 , HB 106 , HB36 , HB26 , HB149 , HB 121 , HB206 , HB136 , HB3114 , HB2733 , HB1732 , HB3700 , HB467 , HB 1130 , HB1846 , HB1442 , HB 1147 , HB2176 , HB2701 , HB805 , HB2890 , HB 1154 , HB1644 , HB2118 , HB1718 , HB2488 , HB2596 , HB1971 , HB2468 , HB484 , HB2578 , HB3204 , HB 1041 , HB307 , HB685 , HB1710 , HB538 , HB2525 , HB3125 , HB2027 , HB2894 , HB3077 , HB3684

Keywords: nuclear energy, advanced reactors, energy security, grant programs, Texas Advanced Nuclear Energy Office, farm products, tax exemption, ad valorem taxation, agriculture, Texas Constitution, livestock, producer, finance, young farmers, financial assistance, pest control, rural health, hospital funding, healthcare access, mental health services

Transcript Highlights:

• Uh, do they also pay property tax or are they exempt from property tax? Oh. OK. Thank you.
• from our tax code.
• This tax creates unnecessary. Uncertainty for businesses and harms our tax competitiveness ranking.
• would be if somebody, uh, like tax.
• There was a reason the tax was put in place in the first place.

Bills: SB 250 , SB 375 , SB 536 , SB 845 , SB 1633 , SB 1944 , SB 1957 , SB 2081 , SB 2137 , SB 2262 , SB 2299 , SB 2419 , SB 2452 , SB 2522 , SB 2549 , SB 2594 , SB 2605 , SB 2631 , SB 2639 , SB 2675 , SB 3029 , SJR 60 , HB 22 , HB 1392 , HB 2525

Committee: Senate Local Government

Keywords: municipal annexation, railroad, adjacent areas, local government, property rights, healthcare provider, Harris County Hospital District, hospital funding, healthcare services, public health program, home loans, nurses, veterans, public servants, Texas Heroes program, low-interest loans, social workers, housing assistance, SB 1633, Texas Tax Code

Transcript Highlights:

• This does several things. One, you're upgrading state assets.
• The capital appropriation by replacement land does several things.
• The bill begins with property taxes levied for collection in 2027 and is not subject to tax preference
• By way of background, the real estate excise tax... Thank you.
• use valuation for property tax purposes, regardless of sales price.

Bills: SB6003 , HB2353 , HB2431 , HB1983

Committee: Senate Ways & Means

Keywords: capital budget, funding, infrastructure, state projects, budget allocation, HB 2353, predesign thresholds, capital construction, major capital projects, Office of Financial Management, OFM, Washington state, state agencies, infrastructure planning, construction costs, inflation adjustment, capital facilities, project review, allotments, lease approval

Transcript Highlights:

• Chair Kresha: And I'm not on the tax committee. I'm not the tax chair.
• subject to income taxes.
• Chair Kresha: And I'm not on the tax committee. I'm not the tax chair.
• subject to income taxes.
• Chair Kresha: And I'm not on the tax committee. I'm not the tax chair.

Bills: HF1 , HF779 , HF1034

Committee: House Education Finance

Keywords: Office of Inspector General, inspector general, legislative audit, fraud prevention, waste and abuse, public funds, grant oversight, state grants, grant management, whistleblower protection, retaliation, subpoena power, data practices, government transparency, accountability, law enforcement referrals, sanctions, debarment, payment withholding, public assistance fraud

Transcript Highlights:

• Yes, the state does get taxes on this. Okay. What type of sales...
• What type of sales taxes or property taxes? Sales taxes or property taxes off this? Okay.
• We did a calculation of the amount of tax that was raised at our effective tax rate, which is 98 cents
• The effective tax rate in this bill is 35 cents.
• rate where it is and not mess with the tax rate whatsoever?

Bills: SB90 , SB255 , SB268

Committee: House Tourism

Keywords: Green County, racing, pari-mutuel wagering, gaming regulations, commission appointments, historical horse racing, local tax, mixed spirit beverages, alcohol regulation, licensing, excise tax, distribution agreements, retail sales, wholesalers, 1136, house, all

Transcript Highlights:

• that they don't owe any taxes.
• The bill also adds the estimated tax impact of an increase in property taxes on a home valued at $300,000
• The bill also adds the estimated tax impact of an increase in property taxes on a home valued at $300,000
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in

Bills: HB2016 , HB2104 , HB2105 , HB2174 , HB2256 , HB2289 , HB2477 , HB2903 , HB2939 , HB2979 , HB2996 , HB4103

Committee: Senate Finance

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, agricultural property, classification, county assessor, property inspection, appeal process, property tax, agricultural classification, Department of Revenue, property valuation, inspection notice, inspection report, on-site inspection, full cash value, rural land, farm land

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

Committee: House S/C on State-Federal Relations

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:

• They say that we're going to intend to align our tax code with the federal tax code.
• So that includes the current tax year, it includes the last tax year, and includes the next tax year
• The tax year includes the next tax year as well.
• This is deep stuff in the tax law. To be involved in that and get some tax experts.
• The modification is for tax year 2025; we're conforming to tax year 2024.

Bills: SB1042 , SB1043 , SB1067 , SB1180 , SB1221 , SB1292 , SB1503 , SCR1033

Committee: House Ways & Means

Keywords: public funds, virtual currency, bitcoin, investment, Arizona Strategic Digital Asset Reserve Act, state treasurer, retirement system, state payments, cryptocurrency, Arizona law, payment methods, government transactions, tax lien, property tax lien, real property tax lien, foreclosure, right of redemption, redeem, excess proceeds, county abatement lien

Transcript Highlights:

• </c><00:17:25.120><c> of</c> um one of the things you know several of um one of the things you know several
• But I mean, to me, there are several of my bills.
• But, I mean, to me, there are several of my bills.
• But I mean, to me, there are several of my bills.
• But I mean, to me, there are several of my bills.

Bills: HB42 , SB246 , SB38 , SB194 , SB183 , SB253 , SB160

Committee: Senate Fiscal Responsibility and Economic Development

Keywords: unclaimed vehicles, towing, Department of Revenue, notification requirements, abandoned vehicles, real estate, residential property, single-family home, homeowner protection, property solicitation, unsolicited offer, wholesaling, real estate wholesaling, assignment contract, equitable interest, investment property, house flipping, predatory real estate practices, title cloud, deceptive trade practices

Transcript Highlights:

• This bill proposes a significantly lower tax rate on heated... significantly lower tax rate on heated
• HB 357 proposes a tax on heated tobacco products at a rate... tax on heated tobacco products at a rate
• That's just a sales tax on the device.
• Placing a lower excise tax on less... ...placing a lower excise tax on less harmful products is perfectly
• Um, if this was taxed at the rate we would be actually advocating for a higher tax on these products.

Bills: HB30 , HB263 , HB357 , HB359 , SB60 , SB102 , HB30

Committee: House Ways and Means General Fund

Keywords: elections, post-election audit, election audit, risk-limiting audit, ballot audit, election integrity, voter confidence, Secretary of State, judge of probate, canvassing board, poll watchers, ballot containers, manual tally, recount, county election, statewide election, general election, absentee ballots, provisional ballots, election transparency

Transcript Highlights:

• This is a tax credit.
• So what this does is create two refundable tax credits, the local news printer income tax credit and
• Honorable members, everyone hates taxes, but a gas tax is actually as perfect a tax as you can get for
• When is a Cleanfield bill tax coming forward? Don't we have a Cleanfield tax coming this summer?
• We're going to be tax per gallon.

Bills: SB251 , SB150 , SB154 , SB73 , SB111 , SB172 , SB76 , SB181 , SB235

Committee: Senate Senate Tax, Business & Transportation

Keywords: horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax

Bills: SB251 , SB150 , SB154 , SB73 , SB111 , SB172 , SB76 , SB181 , SB235

Committee: Senate Senate Tax, Business & Transportation

Keywords: horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax

Bills: SB251 , SB150 , SB154 , SB73 , SB111 , SB172 , SB76 , SB181 , SB235

Committee: Senate Senate Tax, Business & Transportation

Keywords: horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax

Transcript Highlights:

• Yeah, it is a tax cut bill.
• County Tax Assessor-Collector, and I do represent the Tax Assessor-Collector's Association.
• 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.
• It's fair market value less your equity if you're going to tax it; at least tax me on the net equity.

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

Committee: Senate Finance

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

Summary: The Senate Finance Committee heard several bills focused on tax administration, transportation, emergency services, historic preservation, forensic training, pension funding, and the state’s rainy day fund. Senate Bill 1337, by Senator Creighton, would require the comptroller to assess penalty and interest only on the net tax due and allow sales and use tax overpayments to offset underpayments more automatically; it was left pending while the author, comptroller staff, and a private witness continued working on the language and fiscal note. Senate Bill 1371, by Senator Hinojosa, would address Corpus Christi transit authority operations, including emergency refueling coordination, fare-setting procedures, and board term limits; it received supportive testimony and was left pending. Senate Bill 1377, by Senator Perry, would create a grant program for rural counties to buy ambulances, with a committee substitute expanding eligible uses in some cases to equipment and setting a sunset date; numerous EMS officials, county representatives, and association witnesses testified in support, emphasizing rising ambulance costs, staffing shortages, and the need for rural emergency coverage, and the bill was left pending after testimony. Senate Bill 868, by Senator Sparks, would direct at least 10% of volunteer fire department assistance funding to high wildfire-risk areas; Texas A&M Forest Service explained the map and methodology, and the committee substitute was adopted. The committee also heard Senate Bill 1426, which would place the First Capitol State Historic Site in West Columbia under Texas Historical Commission stewardship, and Senate Bill 1620, which would create a Texas Forensic Analyst Apprenticeship Pilot Program through the Office of Court Administration to address forensic scientist shortages; both had no opposition in testimony and their committee substitutes were adopted. Senate Bill 2065 would change the Texas Emergency Services Retirement System funding structure to require an actuarially determined state contribution and address the system’s unfunded liability over 30 years; Pasadena fire department representatives testified that the pension is an important volunteer retention tool, and the bill was left pending after testimony. Senate Joint Resolution 4 would raise the Economic Stabilization Fund cap from 10% to 15% of biennial revenue deposits, with a committee substitute correcting the effective date to September 1, 2027; the committee discussed the fund’s current balance and purpose before adopting the substitute. After quorum was established, the committee voted out the measures. Senate Bill 1868, Senate Bill 1371, Senate Bill 264, Senate Joint Resolution 4, Senate Bill 1426, Senate Bill 1620, and Senate Bill 2065 were all reported favorably to the full Senate, with some bills also certified for the local and uncontested calendar. The committee substitute for Senate Bill 868 was adopted and the bill was reported favorably as well. The committee then recessed subject to the call of the chair.

Bills: SB15 , SB9 , SB4 , SB8 , SB60 , SB4 , SB8 , SB60 , SB4 , SB8 , SB60 , SB15 , SB9

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

Bills: SB15 , SB9 , SB4 , SB8 , SB60 , SB4 , SB8 , SB60 , SB4 , SB8 , SB60 , SB15 , SB9

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 ad valorem tax exemptions.
• to recover lost revenue as a result of those tax exemptions.
• adopting an increased rate for water or sewer utility service on entities that qualify for a sales tax
• or ad valorem tax exemption that is higher than the rate established for other entities that receive
• The bill would ensure that our tax-exempt entities actually get to enjoy the benefit of these exemptions

Bills: HB630 , HB685 , HB1318 , HB2692

Committee: Senate Water, Agriculture and Rural Affairs

Keywords: outboard motors, certificate of title, vessel regulation, Texas Parks and Wildlife Code, marine documentation, HB 685, municipal utility rates, water rates, sewer rates, local government code, rate discrimination, tax-exempt entities, sales tax exemption, ad valorem tax exemption, nonprofit organizations, charitable organizations, municipal water service, municipal sewer service, utility billing, public utilities

Summary: The Senate Committee on Water, Agriculture, and Rural Affairs met with no quorum at the start, but later reached quorum and took up several bills. House Bill 2692, codifying the San Antonio River Authority’s enabling legislation and making non-substantive modernization changes, received brief supportive testimony from the River Authority and was left pending before later being voted out favorably. House Bill 685, which would prevent municipalities from charging higher water or sewer rates to tax-exempt entities than comparable customers, also drew support and was reported favorably. House Bill 1318, clarifying compensation issues when a municipality decertifies part of a retail water utility’s service area, was heard without opposition and passed out of committee. House Bill 630, exempting certain older outboard motors from title requirements, likewise passed and was placed on the local and uncontested calendar. The committee spent the most time on Senate Bill 2497, relating to filtration systems for certain public drinking water systems. Senator Zaffirini described the bill as a response to ongoing secondary water quality complaints, while TCEQ testified that such contaminants are aesthetic rather than health-based and that the water remains safe to drink if primary standards are met. The Texas Rural Water Association opposed the bill as written, arguing filtration may not solve most water quality problems and could be costly for small systems, while a consumer witness from Floresville supported it and described repeated rate increases and brown water after a filtration system was removed. Members discussed narrowing the bill through a committee substitute and emphasized the need for flexibility and technical expertise; the committee substitute was adopted and the bill was reported favorably, with Senator Kolkhorst later asking to be recorded as voting no. The committee also heard Senate Bill 2850, which would create a pollinator task force to study habitat loss, public education, and best practices for protecting bees and other pollinators. Senator Menendez and invited witness Erica Thompson of Texas BeeWorks highlighted major colony losses and the economic importance of pollinators to Texas agriculture, and Environment Texas and the Texas Beekeepers Association supported the measure. Members discussed monarch butterflies, native grasses, milkweed, and conservation efforts, and the bill was reported favorably and sent to the local and uncontested calendar. After testimony, the committee also voted out several pending items, including House Bill 5560 with a committee substitute addressing water-loss penalties and infrastructure improvements, and then recessed subject to the call of the chair.