Video & Transcript Research : 'Tax Code Chapter 327'

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TX
Transcript Highlights:
  • Instead, that requirement is actually contained in Section 26.18 of the Tax Code.
  • Therefore, it reduces... our tax by one half.
  • Chapter 43, Section 165. I thought you have to go back and pay back taxes.
  • It's in Chapter 43 of the Local Government Code, in which this bill is going to be amending, and it doesn't
  • It wasn't on the 2020 tax bill.
TX

Texas 89th 2nd C.S.

Local Government (Part II) Mar 31st, 2025

Local Government

Transcript Highlights:
  • From 1982 when the code came in to 2003, renditions were mandatory, but there was no penalty.
  • Aware that they have a penalty and there's some confusion in some taxing units because they merge the
  • penalty into the amount of tax and then the tax department looks at it and says, oh, that's not what
  • my tax bill should be and because they don't realize there's a penalty in there.
  • So the taxing units can be aware that they, the taxing units, are collecting a penalty, and this is what
TX

Texas 89th 2nd C.S.

Natural Resources Mar 12th, 2025

Natural Resources

Transcript Highlights:
  • may hear testimony claiming this bill's requirements are more stringent than requirements in this code
  • I know we're affecting a couple of different chapters of Water code.
  • Um, never during tax time.
  • And if half of them have no interest, that's millions of dollars of tax money, even at a couple $1000
  • Our districts are non-taxing districts, and they're small. They're under 10,000.
TX

Texas 89th Regular

Natural Resources Mar 12th, 2025

Natural Resources

Transcript Highlights:
  • However, tax rate hearing... must be held in person.
  • In 2021, a rural area district definition was added to Chapter 49 of 0.016. 2 of the Water Code for residents
  • I really do but I think if you're a taxing entity and you're going to tax the residents of a community
  • The MUT are their local taxing authority.
  • That is on top of the county taxes and the school. taxes and what do people want when they're not from
TX

Texas 89th Regular

Natural Resources Mar 12th, 2025

Natural Resources

Transcript Highlights:
  • We're affecting a couple of different chapters of water code.
  • Never during tax time.
  • That's millions of dollars of tax money, even at a couple thousand dollars each.
  • Our districts are non-taxing districts, and they're small.
  • They're non-taxing.
TX

Texas 89th Regular

Energy Resources Mar 24th, 2025

Energy Resources

Transcript Highlights:
  • House Bill 2890 amends Chapter 760 of the Government Code to create an interstate compact aimed at increasing
  • We were involved in 1993 when Chapter 122 of the Natural Resources Code was first enacted.
  • It's just based off the definition that's currently in the code and has been in the code since 2013.
  • That code section does not pick up all water that is on premise.
  • Already in Chapter 122 of the Natural Resources Act.
TX

Texas 89th Regular

Intergovernmental Affairs Apr 29th, 2025

Intergovernmental Affairs

Transcript Highlights:
  • And in my understanding, it doesn't work that way under Chapter 6.
  • Or Chapter 283 for telecoms, that would be cable and telecom.
  • About 45% of people want to spend tax money on transit and and don't want to spend it on roads.
  • About 45% of people want to spend tax money on roads, but not transit.
  • spend tax money on sidewalks, 85% of people want sidewalks. So please support. HB 769.
TX

Texas 89th Regular

Ways & Means May 5th, 2025

Ways & Means

Transcript Highlights:
  • Furthermore, eliminating rollback taxes will not result in higher tax rates by the taxing authorities
  • Specifically, the bill adds a new section to the tax code that entitles disabled veterans to a proportionate
  • Current disabled veterans' real property tax code affects the cost of taxes.
  • The current tax code provides a property tax exemption for qualified charitable or...
  • Currently, the tax code has a five-year expiration date for these property tax exemptions.
TX
Transcript Highlights:
  • The tax code allows rentals up to 180 days, but the collision damage waiver statute in the Business and
  • Commerce Code.
  • The Business Code to extend the length of a rental agreement from 30 to 180 days under the Business Code
  • It is a mystery to our team why the tax code and the Business and Commerce Code definitions do not line
  • You know, we're a different investor because it's tax-related.
TX
Transcript Highlights:
  • them to donate a small amount. of Bitcoin, since, as you all rightly pointed out, it is voluntary taxes
  • The code is open source.
  • code in terms of the protections for...
  • Code that address telephone solicitations.
  • SB 140 simply extends the definition of a telephone call found in Chapter 304 to Chapter 302, acting
TX

Texas 89th Regular

Business and Commerce (Part I) Feb 18th, 2025

Business & Commerce

Transcript Highlights:
  • The tax code allows rentals up to 180 days, but the collision damage waiver statute in the business and
  • Generally then, Senate Bill 72 would align the business code to extend the length of a rental agreement
  • from 30 to 180 days under the business code to allow persons to obtain a damage waiver for the rental
  • It is a mystery to our team while the tax code and the business and commerce code definitions do not
  • This is made up of money from a variety of sources including taxes, customs duties, and national park
TX
Transcript Highlights:
  • For the record, Cyrus Reed, Lone Star Chapter. the Sierra Club. I signed up against the bill.
  • The Lone Star Chapter of the Sierra Club is respectfully against the bill.
  • Code and chapter. 122, so those cover two different types of uses that are covered under the bill in
  • natural resources code.
  • Cyrus Reed on behalf of the Lone Star Chapter Sierra Club.
TX
Transcript Highlights:
  • This targeted tax relief for businesses aims to balance out the targeted tax home.
  • for sales tax exemption.
  • The substitute adds language to Chapters 11 and 41 of the tax code, specifically for...
  • tax-free.
  • individuals... ...under the property tax code and how harmful that tax is.
TX
Transcript Highlights:
  • Consider that under the Texas Tax Code, section 2602.16, the literal definition of maintenance and operations
  • The voters are taxing themselves when they pass a bond proposition by agreeing to pay whatever tax is
  • Record property tax increase in the country.
  • Tax dollars, property tax money, by the taxpayers of the city of Austin.
  • Yeah, well, it's color-coded the wrong way.
TX

Texas 89th Regular

Local Government (Part I) May 5th, 2025

Local Government

Transcript Highlights:
  • The committee substitute adds language to Chapters 11 and 41 of the Tax Code specifically to allow property
  • tax-free.
  • inventories under the property tax code and how harmful that tax is.
  • The committee substitute adds the language to chapters 11 and 41 of the tax code specifically for to
  • inventories under the property tax code and how harmful that tax is.
Summary: The Senate Committee on Local Government heard several bills, most of them left pending after brief public testimony. House Bill 331, by Rep. Patterson and sponsored by Sen. Hinojosa, would create a presumption that firefighters, police officers, and EMTs who suffer a heart attack or stroke within eight hours after a strenuous shift were injured in the line of duty for workers’ compensation purposes; testimony from a firefighters’ association supported the bill, and it was left pending. Senate Bill 2655, by Sen. Flores, would authorize Burnet County to establish a local provider participation fund to help support local hospital services; a hospital administrator testified in support, and the committee substitute was left pending. Senate Bill 1443, by Sen. Hughes, would extend the Northeast Healthcare Provider Participation District in three counties, and House Bill 3307, by Rep. Noble, would allow property tax arbitrators to complete required continuing education online; both were left pending without opposition. Senate Bill 3048, by Sen. Birdwell, would create the Bluebonnet Hills Municipal Management District in Midlothian and was also left pending. The committee then took up House Bill 9 and HJR 1, sponsored by Sen. Bettencourt, which would raise the business personal property tax exemption from $2,500 to $125,000 and place the constitutional amendment on the November 4, 2025 ballot. Business groups, realtors, and taxpayers’ advocates testified in strong support, saying the change would provide meaningful relief to small businesses and help balance earlier homeowner tax relief. The City of Fort Worth testified in opposition, warning of a revenue shift to homeowners and budget impacts, but the committee adopted the committee substitutes and reported both measures to the full Senate on 6-0 votes. The committee also heard House Bill 1399 and HJR 99, by Sen. Nichols, to exempt animal feed from property tax when it is already sales-tax exempt; no one testified against them, and both were left pending. Senate Bill 2553, by Sen. West, would let owners of historic archaeological sites protest land and structure appraisals separately, and it was left pending after supportive testimony. Senate Bill 2907 and SJR 78, also by Sen. West, would exempt certain perishable inventory, including food and some prescription drugs, from property tax if approved by voters; pharmacists, business groups, a researcher, and a coalition of retailers and food/medicine advocates supported the bill, and it was left pending. Finally, Senate Bill 1331, by Sen. Hancock and explained by Sen. Middleton, would lower the population threshold for certain municipal civil-service-related petition restrictions from 950,000 to 70,000; law enforcement representatives and a San Marcos police association supported it, and it was left pending. The committee then recessed until 15 to 30 minutes after adjournment.
TX

Texas 89th Regular

Local Government (Part II) May 5th, 2025

Local Government

Transcript Highlights:
  • Consider that under the Texas Tax Code, Section 26.0216, the literal definition of maintenance and operations
  • tax revenue.
  • Code.
  • The voters are taxing themselves when they pass a bond proposition by agreeing to pay whatever tax is
  • extra taxes.
Summary: The Committee on Local Government heard a series of local bills and public testimony focused on hospital districts, municipal management districts, local provider participation funds, manufactured housing, transit financing, development moratoriums, and property tax procedures. Early items included House Bill 467, which would help dissolve the defunct Maybank Kemp Hospital District and establish an Andrew Gibbs Memorial Nursing Endowment, and Senate Bill 3063, creating the Bio Bell Municipal Management District in Liberty County; both drew no public opposition and were left pending subject to call. The committee also heard House Bill 1327, extending the Harris County local provider participation fund through 2027, and Senate Bill 1375, extending Collin County’s LPPF authority, both presented as mechanisms to draw federal Medicaid matching funds for hospitals. A major portion of the meeting centered on Senate Bill 2764, which would require earlier notice to buyers of manufactured homes about how to convert a home from personal property to real property. Senator Cook described the bill as a consumer-information measure tied to displacement concerns at a mobile home park in her district, and a resident testified in support, saying the notice would help families make informed decisions. The committee also discussed Senate Bill 2519, a bill by Senator Bettencourt aimed at preventing local governments from shifting maintenance-and-operations tax revenue into debt-like uses and from changing the purpose of tax rate elections after voters approve them. Supporters argued it would protect taxpayers and preserve the separation between M&O and debt service, while opponents tied the bill to Austin’s Project Connect transit financing and warned it would disrupt an approved project and invite litigation. The committee heard and left pending several other bills, including House Bill 1244 on agricultural land ownership changes without reapplying for an ag exemption, House Bill 2559 on development moratoriums, and Senate Bill 2063 on unequal appraisal protests. Testimony on House Bill 2559 came from developers and builders who said moratoriums in Conroe had delayed projects and harmed buyers, while supporters of the bill said it would impose clearer limits and notice requirements. On Senate Bill 2063, the sponsor explained a committee substitute narrowing how market value evidence may be used in unequal appraisal appeals. The committee also considered multiple local district bills, including new MUDs and management districts in Montgomery, Denton, Fannin, Travis, Hays, and Williamson counties. At the end of the meeting, the committee took up pending business and voted out several measures, including House Bill 1244, House Bill 2559, House Bill 467, House Bill 1327, House Bill 1399, House Bill 2723, House Bill 2730, House Bill 3307, House Joint Resolution 99, and multiple district bills such as Senate Bills 3037, 3043, 3047, 3048, 3050, 3052, 3053, 3056, 3057, 3063, and others. Most were reported favorably, often with committee substitutes, and many were recommended for the local and uncontested calendar. Several bills, including the transit-related SB 2519 and the manufactured housing bill SB 2764, remained pending subject to call after testimony closed.
TX

Texas 89th Regular

Local Government (Part II) Mar 31st, 2025

Local Government

Transcript Highlights:
  • And there's some confusion in some taxing units because they merged the penalty into the amount of tax
  • Then the tax department looks at it and says, oh, that's not what my tax bill should be because they
  • It is what the certified mail is costing the taxing unit that comes out of the penalty they collect,
  • The Texas Education Code currently places limited restrictions on such misconduct. severance pay for
  • Therefore, we can reduce the taxes. This bill does it. It's a reasonable analytical approach.
Summary: The meeting of the Senate Committee on Local Government was marked by significant discussions on multiple bills aimed at enhancing governance and protecting taxpayer interests. Among the notable legislations was SB1951, where Senator Paxton emphasized reforms to reduce erroneous penalty notices imposed by appraisal districts, eliminating the financial incentive for such penalties. The session concluded with public testimonies that highlighted the importance of transparency and accountability in taxpayer dealings. Additionally, Senator Middleton presented SB1504 and SB2237, focusing on the operational frameworks of local authorities and executive severance payments, respectively, both of which sparked considerable debate among committee members.
TX

Texas 89th Regular

S/C on Property Tax Appraisals Apr 3rd, 2025

S/C on Property Tax Appraisals

Transcript Highlights:
  • This bill amends the tax code to allow a surviving spouse, surviving child, executor of the estate, or
  • I do agree with, you know, and in fact, in the tax code, we already have a higher burden of proof to
  • Session, the Tax Code section 23.01 states, "Except as otherwise provided by this chapter, all taxable
  • You know, we work every year to, to, execute everything in the property tax code.
  • code that makes the administration of the tax code and the process more effective. clear for us and