Video & Transcript Research : 'Texas tax code'

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TX

Texas 89th Regular

Local Government (Part II) May 5th, 2025

Local Government

Transcript Highlights:
  • Currently, under the Texas State Property Code, manufactured homes are considered personal property rather
  • Consider that under the Texas Tax Code, Section 26.0216, the literal definition of maintenance and operations
  • tax revenue.
  • Property Tax Code.
  • 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

Water, Agriculture, and Rural Affairs May 12th, 2025

Water, Agriculture and Rural Affairs

Transcript Highlights:
  • tax and ad valorem tax exemptions.
  • Thanks to legislation passed in 2012 by this body, the Texas Tax Code allowed landowners to qualify for
  • of these habitats in South Texas.
  • Texas Wildlife Association does a lot of this.
  • I'm aware of in Texas, maybe the country.
Bills: HB630, HB685, HB1318, HB2692
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.
TX

Texas 89th Regular

Senate Session (Part II) Aug 6th, 2025

Texas Senate Floor Meeting

TX

Texas 89th Regular

Senate Session (Part I) Aug 6th, 2025

Texas Senate Floor Meeting

Transcript Highlights:
  • I want to congratulate the Texas Senate on their tremendous leadership on property tax relief and reform
  • That's part of a $51 billion package that the Texas legislature has put into property tax relief on the
  • and therefore property tax bills for school taxes across the state.
  • 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
TX

Texas 89th Regular

Ways & Means Apr 21st, 2025

Ways & Means

Transcript Highlights:
  • tax appraisal notice to direct them to visit the state's property tax transparency in Texas website.
  • six to amend section one point oh seven the texas property tax code to direct the comptroller to create
  • owners across Texas to recover overpaid property taxes.
  • Inge mentioned, Texas, if this doesn't go through, Texas is poised to impose a tax on... seller fees,
  • I included the entirety of the definitions and tax code there.
TX

Texas 89th Regular

Ways & Means May 19th, 2025

Ways & Means

Transcript Highlights:
  • The SMR tax for the city of Coppell is a special sales tax utilized by cities across Texas to repair
  • to propose the adoption of an M&O tax rate above the voter approval tax rate for a specific purpose.
  • Taxpayers have raised concerns that taxing units re-propose bond propositions and tax rate increases
  • pay their taxes.
  • The unused increment rate gives taxing entities the ability to recapture tax capacity that they did not
TX

Texas 89th Regular

Senate Committee on Water, Agriculture, and Rural Affairs May 12th, 2025

Water, Agriculture and Rural Affairs

Transcript Highlights:
  • Local laws code.
  • Which religious institutions qualify for sales tax and ad valorem tax exemption.
  • Tax exemptions.
  • Thanks to legislation passed in 2012 by this body, the Texas tax code allowed landowners to qualify for
  • these habitats in South Texas.
Bills: HB630, HB685, HB1318, HB2692
TX
Transcript Highlights:
  • And I ask that you amend this bill such that any reimbursement from Texas is counted as property tax
  • I'm a veteran from Texas. I'm in Senate District 25, New Braunfels, Texas.
  • stay in Texas.
  • This will allow for daily consideration of lowering property taxes, sales taxes, and corporate taxes,
  • I live here in Texas, Lago Vista, Texas.
TX

Texas 89th Regular

Ways & Means Apr 28th, 2025

Ways & Means

Transcript Highlights:
  • So House Bill 5169 addresses this issue by introducing a new section of the tax code which prohibits
  • House Bill 1508 repeals the Texas franchise tax. tax once and for all.
  • Texas has a proven model... Low taxes, reasonable regulation, and pro-growth policies.
  • And out of Texas residents who pay the franchise tax, 65% of that is... ...taxes paid by the top two
  • exemption on power generation equipment, but if a Texas home sales tax exemption in place, but Texas
TX

Texas 89th Regular

Ways & Means Mar 31st, 2025

Ways & Means

Transcript Highlights:
  • It amends Tax Code Section 151.462B, repealing the requirement to include UPC in the RTP.
  • For instance, Texas Tax Code 151.309 exempts political subdivisions. from paying sales taxes and we don't
  • HB 2723 seeks to rectify this code discrepancy by amending Section 1117 of the tax code. code to require
  • Oasis Tax Assessor-Collector's Association of Texas, an Oasis County tax assessor-collector, and yourself
  • HB 3684 seeks to amend Sections 170 and 171.1011 of the Texas Tax Code to exclude certain securities
TX
Transcript Highlights:
  • of Texas would ever wish to do this would be to set up a 24%. sales tax.
  • Tax increase.
  • Tax rates matter.
  • My revenues from sales tax exceeded property tax.
  • Compared to property taxes? Property taxes are 48% of our general revenue. Revenue sales tax is 27.
Bills: SB9, SB 9
TX

Texas 89th Regular

Education K-16 (Part II) May 8th, 2025

Education K-16

Transcript Highlights:
  • Disorder is once again on the rise in Texas schools since the 2018-219 school year.
  • Yes, I am Mark Bosher with the Career and Technical Association of Texas.
  • My name is Gabe Grantham, education policy advisor for Texas 2036.
  • Before joining Texas 2036, I was a high school teacher.
  • Texas has nearly 900,000 rural K through 12 students, more than any other state.
Bills: HB6, HB120, HB210
TX

Texas 89th Regular

Ways & Means Mar 17th, 2025

Ways & Means

Transcript Highlights:
  • To the tax code in this instance. I think there was some confusion.
  • Go to the tax code section where it's defined, so we're looking at this is in tax code section 2351 as
  • The tax code? The government code? The government code? Hey, it's a state law.
  • There's tools in the Texas Tax Code where the comptroller can do that.
  • But the tax code says if you have one place of business in Texas, you source it there.
TX

Texas 89th 1st C.S.

Local Government Aug 1st, 2025

Local Government

Transcript Highlights:
  • So that means a direct tax replacement, if the state of Texas would ever wish to do this, would be to
  • Texas supports SB 9 because it will draw attention to tax rates.
  • Tax rates matter. Yes, and property taxes for industrial property taxes.
  • Tax rates matter. Yes, and property taxes for industrial property taxes.
  • zip code in Texas for 2024.
Bills: SB9
Summary: The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding. Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed. Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.
TX

Texas 89th Regular

Economic Development Apr 7th, 2025

Economic Development

Transcript Highlights:
  • Every city in Texas has authority to levy a hotel tax by ordinance, but counties need legislation in
  • Chapter 352 of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
  • However, Chapter 312 of the Tax Code, which we renewed in 2019, still allows property tax abatements
  • Why should rural Texas counties give even more in tax abatements? The Legislature took away...
  • Why should rural Texas counties give even more in tax abatements?
Summary: The committee heard a series of bills, mostly related to economic development, tax incentives, and workforce programs. Senate Bill 1534 would direct a study by the Texas Higher Education Coordinating Board and the Texas Workforce Commission on health physics education and workforce needs; resource witnesses from the Workforce Commission and Coordinating Board testified, and the bill was left pending. Senate Bill 1553 would authorize Kerr County to impose a hotel occupancy tax for tourism-related uses, and Senate Bills 1086 and 1087 would authorize similar county hotel taxes for Children’s County and Mason County; all three bills received supportive testimony and were left pending. The committee also heard Senate Bill 1754, which would prohibit county and local tax abatements for renewable energy facilities selling power wholesale, with testimony sharply divided between landowners and policy groups opposing renewable subsidies and industry representatives and some senators arguing the bill would harm clean energy investment and local decision-making; the bill was left pending. The committee then heard Senate Bill 2322, which would exempt dispatchable electric generation facilities from the JEDI program’s compelling-factor test so they could qualify for school district tax incentives; testimony was mixed, and the bill was left pending. Later, the committee heard Senate Bill 1718, which would add the NRA annual meeting to the state’s major events reimbursement program. The bill’s sponsor and NRA representatives argued the event brings substantial tourism and economic activity, while opponents said it would use taxpayer funds to subsidize an organization that opposes gun safety measures; the bill was left pending. Senate Bill 2004 would add the Arlington Grand Prix to the major events reimbursement program, with the committee substitute exempting it from the usual competitive site-selection requirement because of timing; testimony from the event organizers and Arlington tourism officials was supportive, and the bill was left pending. Senate Bill 2448 would create a rural workforce development grant program at the Texas Workforce Commission to support college-and-career readiness and technical assistance in rural communities; witnesses from Texas 2036, Collegiate Edgination, and a rural school district supported it, and it was left pending. Finally, Senate Bill 913 would repeal a special requirement that Alpine dedicate at least 50% of its hotel occupancy tax to advertising and promotion, and Senate Bill 1143 would require more coordination and reporting for youth workforce programs serving disconnected young Texans; both bills received supportive testimony and were left pending. At the end of the hearing, Senator Johnson moved that the committee stand in recess, subject to the call of the chair.
TX
Transcript Highlights:
  • Every city in Texas has the authority to levy a hotel tax.
  • of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
  • Property tax abatements will not be allowed under Chapter 312 of the tax code and Chapters 380 and 381
  • Why should rural Texas counties give even more in tax abatements?
  • The tax code allows Alpine to spend less on advertising and more on other allowable uses.
TX
Transcript Highlights:
  • Chapter 352 of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
  • Chapter 352 of the Texas tax code in order to be enabled to impose a hotel occupancy tax.
  • for school district property taxes, Chapter 313 of the Tax Code, which allowed abatements for school
  • Under Chapter 312 of the Tax Code, and Chapters 383 of one of the Local Government Code.
  • Why should rural Texas counties give even more in tax abatements?
Summary: The Senate Economic Development Committee met to hear a series of bills and informational primers, with several resource witnesses from the Governor’s Office, the Texas Workforce Commission, and the Texas Higher Education Coordinating Board. The chair opened by noting the death of Senator King’s son and asking members to keep the family in their prayers. Most bills were laid out and left pending subject to the call of the chair after brief author presentations and public testimony. The committee heard several local hotel occupancy tax bills: SB 1553 for Kerr County, SB 1086 for Childress County, SB 1087 for Mason County, and SB 913 for Alpine. Supporters, including the Texas Hotel and Lodging Association and local officials, said the measures would allow counties or the city to use hotel tax revenue for tourism-related projects and local development. The committee also heard SB 1534, which would direct a study on health physics education and workforce needs in Texas; resource witnesses from TWC and THECB testified on the bill. All of these measures were left pending. A major portion of the hearing focused on SB 1754, which would prohibit local tax abatements for renewable energy facilities selling power at wholesale, with an exception for certain battery storage tied to dispatchable generation. The bill drew strong support from witnesses who argued counties should not subsidize wind and solar projects that can harm neighboring landowners and that renewables already receive substantial federal support. Opponents from the solar and storage industry argued the bill would remove a voluntary local economic development tool, raise power prices, and discourage investment. Senators also debated landowner impacts, grid reliability, and whether the bill was the right policy tool; the bill was left pending. The committee also heard SB 2322, a committee substitute related to the Jobs, Energy, Technology, and Innovation Act, which would exempt electric generation facilities from the program’s compelling-factor test so they can qualify for school tax limitation agreements. Supporters said the change would correct an unintended barrier for dispatchable generation, while Senator Johnson argued it would weaken the program’s purpose by subsidizing projects that would locate in Texas anyway. SB 1718 would add the NRA annual meeting to the major events reimbursement program; the NRA supported it, while gun violence prevention advocates opposed using state incentives for the organization. SB 2004 would add the Arlington Grand Prix to the major events program, and SB 2448 would create a rural workforce development grant program; both drew supportive testimony and were left pending. The committee also heard SB 1143, a substitute bill aimed at improving transparency and coordination in programs serving opportunity youth ages 14 to 24, with witnesses supporting better reporting and workforce alignment. At the end of the meeting, Senator Johnson moved that the committee stand in recess subject to the call of the chair.
TX

Texas 89th 2nd C.S.

Finance Apr 2nd, 2025

Finance

Transcript Highlights:
  • In 2015, the Texas Legislature exempted transit authorities from the tax imposed on compressed natural
  • Yeah, it is a tax cut bill.
  • with a $10 gift tax.
  • South Texas areas.
  • by the people of Texas.
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.
TX
Transcript Highlights:
  • Members, Senate Bill 263 is Radio Broadcasters Franchise Tax.
  • This clarification law is consistent with the current tax code.
  • on the franchise tax side by the big broad net of franchise tax.
  • in Texas.
  • State Bar of Texas and my capacity as chair.
Bills: SB260, SB263, SB293, SJR18
TX

Texas 89th 2nd C.S.

Public Education Mar 18th, 2025

Public Education

Transcript Highlights:
  • Texas requires the same for our out of state licenses as well.
  • I'm the hunter education coordinator with Texas Parks and Wildlife.
  • Uh, in the school district and there was nothing in the code.
  • I'm a certified school counselor in Texas, an elementary teacher.
  • I was an academic mentor at Texas A&M.
Bills: HB6, HB27, HB123, HB210, HB213, HB222