Transcript Highlights:

• So appraisals.
• that appraisal is done by the appraisal district, that house sells and it may sell for significantly
• its appraised value to then correct the appraised value in that year and potentially one or two of the
• I'm the chief appraiser for the Fort Bend Central Appraisal District representing the Texas Association
• of Appraisal Districts.

Bills: HB148, HB203, HJR30

Keywords: HB 148, Texas Education Code, Texas Education Agency, TEA, artificial intelligence, AI, machine learning, automated scoring, constructed response, open-ended answers, student assessments, state testing, standardized tests, public schools, education policy, assessment instruments, school accountability, test scoring, 2026-2027 school year, ad valorem tax

Transcript Highlights:

• Most often appraisal districts use mass appraisal to appraise property for property tax purposes.
• by appraisal district.
• the appraisals are off.
• So our appraisers are We appraise property as market value is January 1.
• their appraisal.

Transcript Highlights:

• So since you do appraisals, how long does it average, does it take your appraisal to come to conclusion
• once we send it to appraisal?
• Obviously, the client, you don't send it to appraisal, the insured or the insurer sends it to appraisal
• Supplement date to file right of appraisal is 47 days.
• Filed right of appraisal date to appraiser appointed is 48 days.

Transcript Highlights:

• For appraisal purposes.
• math. appraisal.
• Most often appraisal districts use math appraisal to appraise property for property tax purposes.
• by appraisal district.
• So our appraisers are, we appraise property. is, market value is January 1.

Keywords: 1184, house, all

Transcript Highlights:

• called the Appraisal Foundation, and in the state of Minnesota, state statutes require appraisers to
• called the Appraisal Foundation, and in the state of Minnesota, state statutes require appraisers to
• called the Appraisal Foundation, and in the state of Minnesota, state statutes require appraisers to
• <00:36:19.400> on appraiser is hired to do an appraisal on appraiser is hired to do an appraisal
• The next step is always the appraisal to make sure that the value of the house appraises at that.

Bills: HF2335, HF2400, HF2401, HF2522

Keywords: Medicare, health insurance, supplement policies, preexisting conditions, medical assistance, premium classification, real estate, appraisers, disciplinary actions, sanction matrix, Minnesota Statutes, continuing education, out-of-state, licensing, commerce, fraud prevention, automobile theft, law enforcement, insurance crimes, 1183

Transcript Highlights:

• I think the former chief appraiser is the chief appraiser still have their job?
• properties' appraised values and demonstrate that yours has been appraised unequally.
• appraisal challenges to back up their appraised value.
• on equal appraisal.
• Jason Cunningham, the Deputy Chief Appraiser at the Harris Central Appraisal District.

Bills: SB467, SB325, SB867, SB994, SB1052, SB1237, SB1449, SB1531, SB2063, SB2172, SB2173, SB2520, SB2529, SB2538, SB2541, SJR46, SJR84

Keywords: SB 467, Texas property tax, ad valorem tax, homestead exemption, residence homestead, fire damage, house fire, destroyed home, temporary tax relief, appraisal district, chief appraiser, local taxing unit, tax rollback, tax refund, Tax Code Chapter 11, prorated exemption, homestead improvement, disaster relief, property tax exemption, residential property

Summary: The committee heard several local government and property tax bills, with most testimony focused on appraisal disputes, tax administration, and development rules. Senate Bill 1052 by Senator Hinojosa would address coastal county appraisal litigation by requiring property owners in certain large-value disputes to report an uncontested taxable value while appeals are pending, so taxing units can base truth-in-taxation calculations on more realistic revenue. Nueces County, Del Mar College, and Corpus Christi ISD testified in support, describing major budget shortfalls caused by refinery valuation disputes; the committee substitute narrowed and clarified the bill’s scope. No opposition was heard, public testimony closed, and SB 1052 was left pending. The committee also heard Senate Bill 1531, which would require local tax collectors to accept common electronic property tax payments such as credit cards, debit cards, and e-checks. Witnesses supported modernizing payment options and the committee substitute removed ACH/electronic funds transfer language to avoid bank-account disclosure concerns. Public testimony closed and the bill was left pending. Senate Bill 325, by Senator Perry, would restore platting and groundwater-certification requirements that were unintentionally weakened by prior legislation; supporters from county government, water groups, and builders’ representatives debated whether the real issue was groundwater protection or road standards for private roads. The bill was left pending after extensive testimony and no vote. The committee then took up Senate Bill 994 and SJR 46, which would exempt certain livestock feed inventory from property tax and provide the constitutional amendment needed for that change. Feed store and Farm Bureau witnesses supported the measure as relief for seasonal inventory taxes, and the bills were left pending. Senator Paxton presented SB 467 and SJR 84 to create a temporary property tax exemption for homes completely destroyed by fire, with refunds or corrected bills based on the date of loss; both were left pending. SB 1237 would clarify charitable property tax exemptions for senior housing and retirement communities, with testimony from Catholic and Baptist retirement organizations and a resident describing rising costs and exemption revocations; it was also left pending. The committee later voted 6-0 to report SB 2073, a pending bill on appraisal district authority to purchase or finance real property, and recommended it for the local and uncontested calendar. Finally, the committee heard SB 2172, SB 2173, and SB 2063, all related to property tax administration. SB 2172 would limit when appraisal districts can require homeowners to reapply for homestead exemptions, requiring a specific reason and written notice; SB 2173 would protect new homeowners from surprise tax liabilities caused by prior owners’ erroneous homestead exemptions, with testimony describing large back-assessment bills; both were left pending. SB 2063 would bar appraisal districts from using market-value evidence in unequal appraisal protests, and testimony sharply divided between taxpayer advocates, who said market data improperly overwhelms equity claims, and appraisal district representatives, who argued market value is inherently tied to equal-and-uniform taxation and cited a recent Texas Supreme Court decision; the bill was left pending after testimony.

Transcript Highlights:

• One way to protest unequal appraisal is to simply compare your property's appraised value to the appraised
• appraisal challenges to back up their appraised value."
• on equal appraisal.
• Jason Cunningham, the Deputy Chief Appraiser at the Harris Central Appraisal District. District.
• of the appointment of the appraisal district's appraisal review board members.

Bills: SB467, SB325, SB867, SB994, SB1052, SB1237, SB1449, SB1531, SB2063, SB2172, SB2173, SB2520, SB2529, SB2538, SB2541, SJR46, SJR84

Keywords: SB 467, Texas property tax, ad valorem tax, homestead exemption, residence homestead, fire damage, house fire, destroyed home, temporary tax relief, appraisal district, chief appraiser, local taxing unit, tax rollback, tax refund, Tax Code Chapter 11, prorated exemption, homestead improvement, disaster relief, property tax exemption, residential property

Transcript Highlights:

• The permanent standing subcommittee on Property tax appraisals will come to order.
• of Appraisal Districts for the bill.
• each year and timely certify an appraisal role to the taxing units.
• of Appraisal Districts and you're for the bill.
• We think they'd be a great addition to the appraisal review board.

Transcript Highlights:

• HB 511 by Bernal relating to an exemption from ad valorem taxation of the total appraised value of a
• HB 546 by Bella Montgomery relating to the eligibility of land taken by condemnation for appraisal for
• ad valorem tax purposes of qualified open-space land, referred to the Subcommittee on Tax Appraisals
• Limit on the maximum appraised value of a residential homestead of her adorum taxation, refer to the
• subcommittee on Property tax appraisals.

Summary: The House met for first reading and referral of a large number of bills and joint resolutions, with no substantive debate on the measures themselves. The filings covered a broad range of topics, including agency rulemaking and regulatory deference, occupational licensing reciprocity, business entities, eviction procedures, higher education, public education, health care, elections and voting procedures, criminal justice, property tax and appraisal issues, transportation, agriculture, energy, and local government authority. Several proposals also addressed constitutional amendments on matters such as Medicaid expansion, property tax limits, quorum and special-session rules, voting citizenship proof, parental rights, reproductive autonomy, and state funding allocations. Many of the measures focused on education, public health, and election administration. Examples included bills on financial literacy in schools, school nurses and librarians, student meal debt policies, suicide prevention notices, menstrual products, and community-based learning programs, as well as election-related bills on voter registration, disability access, ballot corrections, political advertising, and voting equipment or procedures. Other notable bills dealt with housing and property issues, including evictions, homestead tax exemptions, and land ownership, along with criminal justice measures involving sentencing, juror challenges, trafficking-related nondisclosure, and firearm reporting or transfer restrictions. The House also referred a set of resolutions to the Local and Consent Calendars Committee. At the end of the proceedings, Mr. Bell moved that the House adjourn until 2:00 p.m. Tuesday in memory of James Edward Cook of Eustace, Texas. There was no objection, and the House adjourned.

Bills: SB2063, SB1877, SB1884, SB2174, SB1525, SB1771, SB1805, SB1916, SB1365, SB1810

Keywords: unclaimed property, abandoned property, state treasurer, unclaimed property fund, public website, claimant, hearing, administrative procedures act, sales tax exemption, income tax subtraction, youth entrepreneurs, teen business, minor-owned business, sole proprietorship, business license exemption, entrepreneurship, youth vendor, Oklahoma Tax Commission, Title 60, Title 68

Transcript Highlights:

• HB 546 by Bella Montgomery relating to the eligibility of land taken by condemnation for the appraisal
• Tax purposes of the qualified open space land for the subcommittee on tax appraisals HB 547 by Morales
• The floor limitation on the maximum appraised value of the ad valorem tax purposes of certain leased
• Tax purposes refer to the subcommittee on property tax appraisals.
• referred to the Subcommittee on Property Tax Appraisal.

Keywords: 1184, house, all

Transcript Highlights:

• I'm talking about appraisal districts and exemptions.
• I know that my appraisal district does that on a very ongoing basis.
• I'm here representing the Texas Association of Appraisal Districts.
• This is a verification of local property appraisals.
• along with the data and technology needed to perform. ...appraisals.

Bills: HB249, HB 1186, HB2313, HB2408, HB2508, HB2730, HB2974, HB3045, HB3232, HB3336, HB3710, HB4044, HB4236, HJR133, HB249

Keywords: ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran

Transcript Highlights:

• Here's the appraisals. Here's your fees.
• The appraisals, the 10-year appraisal.
• Just argue on the fact that the appraisal wasn't produced.
• And this bill is just focused on an appraisal.
• And this bill is just focused on an appraisal.

Bills: HB5489, HB5695, HB5699, SB291, SB292

Keywords: impact fee, moratorium, local government, Texas legislation, infrastructure funding, municipal utility district, eminent domain, bonds, assessments, infrastructure, Texas Commission on Environmental Quality, Harris County, Municipal Utility District, territory exclusion, debt service taxes, property taxation, condemnation, property acquisition, real property, appraisal reports

Transcript Highlights:

• I'm talking about, uh, uh, appraisal districts and, uh, exemptions.
• I know that my appraisal district does that on a very ongoing basis.
• I'm here representing the Texas Association of Appraisal Districts.
• along with the data and technology needed to perform appraisals.
• Tax Tarrant County tax appraisal district said we can't help you.

Bills: HB249

Keywords: real property, ad valorem tax, tax appraisal, property value limitation, real estate taxation, property ownership

Transcript Highlights:

• Relating to a requirement that an appraised value board rely on the appraised value of residential real
• the appraised role and their related appraisals records in the residential homestead is sold for less
• than the appraised value referred to the Committee on Subcommittee on Property tax appraisals.
• Purposes referred to the Committee on Subcommittee on Property tax appraisals.
• HB 373 375 by the suit relating to a limitation on increase in the appraised value of real.

Transcript Highlights:

• He said the appraisal for the Boundary Waters land is dated, but a new appraisal is out and the numbers
• The DNR hired a professional appraiser outside the agency who does this for a living to appraise these
• Appraisals become dated or stale after five years, so another appraisal has already been done, but the
• value when we got the appraisals.
• We're doing yet another appraisal.

Keywords: 919, house, all

Summary: The committee took up HF 1425, which would prohibit the sale of state-owned school trust lands in the Boundary Waters Canoe Area Wilderness to the federal government and instead require a land trade. Representative Skraba argued the federal wilderness law requires an exchange, not a sale, and said the state should trade Boundary Waters school trust lands for federal lands elsewhere, citing potential benefits for logging, mining, and school trust revenue. He said the current proposed sale price was too low and moved to lay the bill over for possible inclusion in a future bill. Later, he withdrew a DE1 amendment and instead moved to re-refer the bill to the Education Finance Committee, but that motion failed. Testimony was largely opposed to the bill. Aaron Vandal of the Office of School Trust Lands said the exchange option was no longer viable, that the lands have produced no revenue for education for decades, and that selling them is the trust’s last opportunity to generate returns for schoolchildren. Bob Meyer of the DNR supported Vandal’s position and said the agency could not negotiate mineral rights in the way suggested. Aon Clems of the Minnesota Center for Environmental Advocacy and Amanda Hefner of Save the Boundary Waters both opposed HF 1425, though they emphasized different reasons: Clems argued a sale best fulfills the state’s fiduciary duty to maximize long-term returns for education, while Hefner said a sale would harm public education funding, align with the trust’s original purpose, and help consolidate federal ownership in the wilderness. Members then questioned the valuation and the practical differences between a sale and an exchange. Representative Jacob challenged the low per-acre price and asked about the federal government’s set-aside amount, while Representative Fischer asked how the appraisal was determined. DNR lands and minerals director Joe Henderson explained the valuation came from an independent appraiser, was based on the wilderness restrictions and lack of development potential, and was from a 2020 appraisal that is now being updated. Representative Schultz supported the sale approach and said the state should not transfer the land at such a low price. The committee did not advance the bill to the Education Finance Committee.

Transcript Highlights:

• These appraisals are supplied.
• Here's the appraisals.
• The appraisals, yeah, the appraisals. Last 10 years.
• the appraisal?
• Appraisal, but under 21.047.

Transcript Highlights:

• Two years ago, however, our chief appraiser brought down an appraiser from Alaska to evaluate our refineries
• I have no idea how they chose the appraiser for that time.
• They will have already gotten their full appraisal at that point?
• Yes, they will have received their appraisal, and they will have filed their protest to the Appraisal
• The appraisals went up so high, and it's after the ARB hearing.

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:

• So in total, the property appraisers' offices spend about $560 million in salaries for the property appraisers
• So there's a variation in how the property appraisers review the properties?
• The property appraisers set up the first two steps in the process.
• The property appraiser certifies at that point. Thank you.
• So now I might have differing property appraisers appraising the land in one county differently, classifying

Summary: The Select Committee on Property Taxes met for an educational session focused on how Florida funds public schools and how property taxes are assessed and levied. Dr. Jim Zengali of the Department of Revenue explained the FEFP school funding formula, noting that it is built on weighted student counts, a base student allocation, and programmatic add-ons such as transportation, exceptional student education, school safety, and mental health. He said school funding is roughly split between state general revenue and local property taxes through required local effort, with additional discretionary and capital outlay millages contributing to total school funding. He also described the Department of Revenue’s role in certifying property rolls at fair market value and reviewing them for substantial compliance, including the so-called “nuclear option” if a roll is not approved. Members asked about trends in millage rates, county-by-county funding differences, the effect of growth and enrollment changes, and how property appraisals are reviewed. Zengali said aggregate millage for school funding has declined over the last decade while revenues have still increased, and he agreed to provide additional data on county trends, parcel strata, student growth, and enrollment impacts. He also clarified that school funding is equalized so students receive similar resources regardless of county wealth, and that federal funding plays only a small role in the FEFP. Amy Baker of the Joint Legislative Office of Economic and Demographic Research then discussed existing homestead benefits. She said about half of Florida’s parcels are homestead properties, most fall in the $250,000 to $500,000 value range, and many seniors without mortgages pay property taxes in lump sums rather than through escrow. Baker explained that Florida’s homestead tax burden is middle-of-the-pack nationally and that the main benefits are Save Our Homes and portability on the differential side, plus the $25,000 homestead exemption and related exemptions on the exemption side. She said these benefits reduce taxable value substantially, with homestead properties receiving a large share of the reductions, and noted that the committee requested follow-up data on exemption usage, portability timing, senior exemptions, and county-level patterns. The final presentation, by Lizette Kelly of the Department of Revenue, covered millage rates and the TRIM process. She reviewed the history of truth-in-millage notices, required taxpayer mailings, public hearing notices, and later changes that tied local millage resets to rollback and majority-vote rates. Kelly explained the difference between proposed and adopted millage, the rollback rate, and the majority-vote rate, and described how taxing authorities include counties, cities, special districts, and MSTUs. She also outlined how county taxable value is calculated from just value through assessment differentials and exemptions, and how certain exemptions, such as the additional senior exemption, apply only to the taxing authority that adopted them. No votes were taken during the meeting, but members requested several follow-up data reports for later discussion.

Transcript Highlights:

• Two years ago, however, our chief appraiser brought down an appraiser from Alaska to evaluate our refineries
• What is the appraised value for all the properties in your area?
• I have no idea how they chose the appraiser for that time.
• I believe it's July 1st, if they intend to sue the appraisal district.
• Yes, they will have received their appraisal, uh, and they will have filed their protest to the appraisal