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.

Bills: SB1331, SB1375, SB1443, SB1578, SB2251, SB2519, SB2553, SB2655, SB2764, SB2907, SB3030, SB3033, SB3035, SB3036, SB3037, SB3043, SB3047, SB3050, SB3051, SB3056, SB3057, SB3063, HB9, HB467, HB331, HB1244, HB1399, HB2559, HB2730, HB3307, HJR1, HJR99, SB3048, SB3052, SB3053, SJR78, HB1327, HB2723, HB9, HJR1

Keywords: civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals

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.

Bills: HB9, HJR1, SB1331, SB1375, SB1443, SB1578, SB2251, SB2519, SB2553, SB2655, SB2764, SB2907, SB3030, SB3033, SB3035, SB3036, SB3037, SB3043, SB3047, SB3050, SB3051, SB3056, SB3057, SB3063, HB9, HB467, HB331, HB1244, HB1399, HB2559, HB2730, HB3307, HJR1, HJR99, SB3048, SB3052, SB3053, SJR78, HB1327, HB2723

Keywords: HB 9, Texas Tax Code, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, truth in taxation, local government finance, municipality, county, special taxing unit, sales and use tax, sales tax revenue, tax rate calculation, tax levy, maintenance and operations, debt rate, unused increment rate, disaster relief rate, taxing unit

Transcript Highlights:

• tax bill?
• When you look at the tax years 2005 to 2019, the statewide taxes, property taxes, were growing at nearly
• Tax rates matter. Yes, and property taxes for industrial property taxes.
• Tax rates matter. Yes, and property taxes for industrial property taxes.
• Compared to property taxes? Property taxes are 48% of our general revenue. Sales tax, 27%.

Bills: SB9

Keywords: 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, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit

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.

Transcript Highlights:

• However, it was missing, uh, a, a point that we're just adding to this, to, to the code.
• It amends Article 550.005 of the Code of Criminal Procedure to allow individuals who received deferred
• And then if we go, go to, and, OK, you do have the code in front of you. Um, Ms.
• Yeah, so I don't, I, again, I'm, I'm not terribly familiar with this part of the code.
• I think I don't know if that would work in this part of the code.

Bills: HB207, HB235

Keywords: HB 207, Texas Government Code, Section 411.201, license to carry, LTC, handgun license, concealed carry, federal judge, immigration judge, immigration court, U.S. immigration court, judicial security, firearm carry permit, Texas handgun license, federal judiciary, HB235, Texas, sales tax exemption, use tax exemption, disabled veteran

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.

Bills: HB485, HB1367, HB1370, HB1827, HB1879, HB2032, HB2133, HB2357, HB3581, HB3830, HB4060, HB4085, HB4270, HB4979, HB5217, HB5268, HB5478, HJR96, HJR97, HJR119, HJR195, HJR209, SB4, SB23, SJR2, SJR85, SB 4, SB 23, SJR 2

Keywords: healthcare, insurance, access, affordability, public health, emergency services district, sales tax, gas and electricity, residential use, tax exemption, emergency services, gas, electricity, HB 485, ESD, use tax, residential utilities, utility tax, local option tax, Texas Health and Safety Code

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.

Bills: SB1331, SB1375, SB1443, SB1578, SB2251, SB2519, SB2553, SB2655, SB2764, SB2907, SB3030, SB3033, SB3035, SB3036, SB3037, SB3043, SB3047, SB3050, SB3051, SB3056, SB3057, SB3063, HB9, HB467, HB331, HB1244, HB1399, HB2559, HB2730, HB3307, HJR1, HJR99, SB3048, SB3052, SB3053, SJR78, HB1327, HB2723

Keywords: civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals

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.

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.

Bills: SB1331, SB1375, SB1443, SB1578, SB2251, SB2519, SB2553, SB2655, SB2764, SB2907, SB3030, SB3033, SB3035, SB3036, SB3037, SB3043, SB3047, SB3050, SB3051, SB3056, SB3057, SB3063, HB9, HB467, HB331, HB 1244, HB1399, HB2559, HB2730, HB3307, HJR1, HJR99, SB3048, SB3052, SB3053, SJR78, HB1327, HB2723

Keywords: civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals

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.

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
• These cemeteries were put up for sale due to a discrepancy between codes, as Section 1117 of the tax
• code states that a person is entitled to a tax exemption if the property he owns is used exclusively
• HB 2723 seeks to rectify this code discrepancy by amending Section 1117 of the tax code. code to require

Bills: HB511, HB972, HB 1035, HB2481, HB2723, HB2742, HB2894, HB2962, HB3077, HB3093, HB3307, HB3684, HJR67, HJR72

Keywords: ad valorem taxation, caregiver exemption, Medicaid, long-term services, tax relief, assisted living, housing support, property tax exemption, caregiver support, residence homestead, tax exemption, unpaid caregiver, state tax code, property tax, caregiver, waiting list, intellectual disability, developmental disability, ad valorem tax, family support

Transcript Highlights:

• House Bill 3486 creates a sales and use tax incentive for restaurants that purchase Texas farm-raised
• Even a tax impact like this can be really meaningful.
• This bill adds food bank vehicles to the list of exempt vehicles in the tax code from state tax on the
• Chair members, House Bill 4044 amends Chapter 172 of the tax code to reauthorize the participation of
• or the Texas Insurance Premium Tax.

Bills: HB104, HB2434, HB2529, HB2688, HB3161, HB3486, HB3487, HB3745, HB4044, HB4226, HB4945, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, retirement, service credit, Employees Retirement System of Texas, employee benefits, pension reform, salary supplement, county judges, judicial functions, state law, government compensation, public retirement systems, municipality pensions, firefighters, police officers, retirement age

Transcript Highlights:

• Then you're going to have your city tax, your county taxes, your flood taxes, and your port taxes.
• property tax relief.
• under Section 11.11 of the Texas Tax Code by the Tarrant Appraisal District.
• lost tax revenue.
• Daz's bill urging Congress to amend the Internal Revenue Code to make space for tax-exempt private activity

Bills: HB21, HB211, HB223, HB323, HB524, HB530, HB636, HB762, HB21, HB211, HB223

Keywords: housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation

Bills: HB21, HB211, HB223, HB323, HB524, HB530, HB636, HB762, HB21, HB211, HB223

Keywords: housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation

Bills: SB334

Keywords: SB334, Lauderdale County, Florence, Shoals Economic Development Fund, sales tax, use tax, local tax, economic development, county commission, municipal revenue, tax proceeds, special revenue fund, Colbert County, local legislation, Alabama Code 45-39-245.47, 923, senate, all

Transcript Highlights:

• The bill would extend the franchise tax credit, repeal the sales tax exemption, and tie the franchise
• Senate Bill 1030 removes a significant obstacle in the tax code to allow further expansion of Texas's
• The law allows a taxing unit to levy an unrestricted INS, interest and sinking property tax rate, to
• Senate Bill 1453 does permit a taxing entity to adopt an INS rate higher than the minimum tax rate if
• Adjusting their INS tax rates.

Bills: SB263, SB467, SB850, SB1030, SB1352, SB1453, SB2064, SB2206, SB2779, SJR84

Keywords: SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction, margin tax, Texas Tax Code, depreciation, amortization, broadcast rights

Transcript Highlights:

• There's a section dealing with noncompliance under the government code.
• It's taxing.
• Right, it is, it, it matches up to specific legal codes. Thank you.
• I wanted to clarify one common misperception about the Texas Penal Code.
• When the penal code references sexual assault, it is talking about rape.

Bills: HB47

Keywords: HB 47, Texas Tax Code, ad valorem taxes, property tax, voter-approval tax rate, tax rate election, taxing unit, injunction, taxpayer rights, property owner, local government finance, tax refund, attorney's fees, court costs, voter-approved tax increase, tax reform, municipal taxes, county taxes, school district taxes, bond election

Transcript Highlights:

• Under Texas Local Government Code chapter 242001D2.
• Requires that a mud board actually meet in the taxing jurisdiction.
• We need mud board meetings and the jet taxing jurisdiction.
• Um, the way to think of a mud tax rate's a little bit unique.
• tax rate.

Bills: HB23

Keywords: property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support, youth programs, community education, county population threshold, large county, local government revenue, leasehold interest, possessory interest, county property tax, nonprofit-owned property

Transcript Highlights:

• Uh, in the school district and there was nothing in the code.

Bills: HB6, HB27, HB123, HB210, HB213, HB222

Keywords: hemp, consumable hemp products, hemp-derived cannabinoids, CBD, cannabidiol, CBG, cannabigerol, Texas hemp law, hemp regulation, cannabinoid products, delta-9 THC, intoxicating hemp, hemp gummies, hemp vape, retail registration, product registration, QR code labeling, child-resistant packaging, youth access, minor sales

Transcript Highlights:

• This theft also robs Texas of vital tax revenue, undermining our state's economic stability.
• It clarifies our authority ensuring we can protect businesses and preserve state taxes.
• And the insurance code for our state employees and so.
• that offense to the criminal code procedure.
• to subchapter F, chapter 13A of the Code of Criminal Procedure.

Bills: HB201, HB272

Keywords: disabled veteran, partially disabled veteran, veterans property tax exemption, homestead exemption, ad valorem tax, property tax relief, surviving spouse, appraisal district, Tax Code, local government revenue, homestead portability, service-connected disability, veteran benefits, Texas property tax, residence homestead, disability rating, disaster response, financial assistance, helicopter, municipalities

Bills: HB17, HB16, SB10, HB27, HB23, SB15, SB18

Keywords: property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, judicial administration, court reform, juvenile diversion, court security, mental health services, drug offenses, constitutional amendments, property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support

Summary: The House convened, received a message from the Senate, and the chair announced the signing of HB 4 in the presence of the House. The clerk then read a large number of first-reading measures and referred them to committees. Among the notable bills, SB 1 by Senator Perry on campground and youth camp safety was referred to the Committee on Disaster Preparedness and Flooding. Several House resolutions dealing with House rules, quorum, attendance, and penalties for members who missed sessions or broke quorum were referred to the Committee on House Administration, including HR 5, HR 17, HR 18, HR 34, HR 41, and HR 58. The House also referred a broad slate of resolutions to the Committee on Local and Consent Calendars, including measures by Riddell, Craddick, Toth, Leo Wilson, Schofield, Gehan, Bella Montgomery, Hinojosa, Schoolcraft, Little, Meyer, Luhan, Orr, Johnson, Harris Davila, Lopez, Cameron, Gonzalez of El Paso, Wharton, Flores, Dyson, and Harless. These referrals covered many individual House resolutions and concurrent resolutions, but no debate or votes were recorded in the transcript. At the end of the proceedings, the House recessed until noon pursuant to a previously adopted motion.

Transcript Highlights:

• Business personal property tax? Yep. Federal income tax? Yes, sir. Sales tax? Yep.
• This is an intangible... personal, what kind of tax? Property tax? Yes.
• Absolutely, it will take it completely out of our tax code. so that future legislatures will not have
• code OK, and which is currently now in the tax code.
• It is in the tax code. But your bill would simply. take it out of the tax code.

Bills: HJR1, HJR2, HB9, HB22, HB908, HB1392, HB195, HB 13, HB143, HB135, HJR1, HJR2, HB9, HB22, HB908, HB1392

Keywords: constitutional amendment, property tax, ad valorem tax, tax exemption, tangible personal property, income-producing property, business personal property, equipment exemption, machinery, local government finance, school district revenue, county taxes, Texas Constitution, Article VIII, tax relief, commercial property, death tax, inheritance tax, estate tax, property transfer

Transcript Highlights:

• So House Bill 5169 addresses this issue by introducing a new section of the tax code which prohibits
• . ...from the tax revenues.
• House Bill 1508 repeals the Texas franchise tax. tax once and for all.
• state tax collections.
• eliminating the tax.

Bills: HB 105, HB982, HB1483, HB1508, HB2575, HB3646, HB3993, HB4083, HB4580, HB4725, HB5169, HB5511, HJR73, HJR102, HJR174, HB3746, HB4240

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC