Transcript Highlights:

• Local laws code.
• Which religious institutions qualify for sales tax and ad valorem tax exemption.
• Tax exemptions.
• That qualify for a sales tax or ad valorem tax exemption that is higher than the rate established for
• Thanks to legislation passed in 2012 by this body, the Texas tax code allowed landowners to qualify for

Bills: HB630, HB685, HB1318, HB2692

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

Transcript Highlights:

• Tax increase.
• Tax rates matter.
• taxes were lower.
• 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

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, school assessment

Transcript Highlights:

• We have a quorum this morning, and again, welcome to everybody to Finance and Tax.
• We have the gas tax, we have a couple of property tax bills, and we've got another one here that's kind

Bills: HB1428

Keywords: HB 1428, North Dakota sales tax, sales tax exemption, thrift store, nonprofit corporation, 501(c)(3), charitable organization, used clothing, clothing exemption, retail tax, Century Code 57-39.2-04, charity shop, secondhand clothing, taxable events, nonprofit retail, 908, all

Summary: The Finance and Tax Committee met with a quorum and took up House Bill 1482, which would require certain municipal bond elections to be held on primary or general election days rather than at special elections. Senator Rummel walked the committee through a proposed amendment from Representative Wagner that would remove special-election language, align ballot timing requirements, and make related cleanup changes. Members discussed the distinction between constitutional debt limits and the bill’s election-timing requirements, with Senator Powers seeking clarification that the measure did not change levy or bond limits themselves. The committee also discussed whether the amended language would comply with the Secretary of State’s requirements. Chairman Weber and Senator Rummel said they had consulted legislative council and wanted a further check before the bill moved forward, and the chairman said he would hold the bill until that review was complete. The amendment was approved unanimously, 6-0, and the bill as amended was then adopted unanimously, 6-0. After passage, the committee discussed who would carry the bill, eventually settling on Senator Rummel as carrier. The chair also said several other bills, including gas tax and property tax measures, would be held for the time being while the committee waited for developments in the House. The committee announced it would not plan to meet the next day unless called from the floor, and then adjourned.

Bills: SB71, SB71

Keywords: environmental regulation, federal standards, scientific evidence, water quality, administrative law, income tax, tax exemption, Alabama tax code, Section 40-18-3, civilian employees, Department of Defense, DoD, Armed Forces, military pay, combat zone, deployment, National Guard, Reserve components, emergency response, federal employees

Transcript Highlights:

• Just to clarify, the ESF is a tax on oil and gas severance taxes. You really want to eliminate...
• Although these aren't taxable dollars in a traditional sense like a sales tax or property tax, it is
• still a tax on private industry that we're using.
• Return $5 billion to lower property taxes right now.
• We can reduce property taxes by $5 billion immediately.

Bills: HB 104, HB2054, HB3459, HB3745, HB4486, HB4488, HB4601, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, HB 2054, Texas volunteer fire department assistance fund, Rural Volunteer Fire Department Assistance Program, volunteer fire departments, wildfire mitigation, wildland fire, rural fire protection, insurer assessment, insurance premium tax, state appropriations, firefighting grants, emergency services, high-risk wildfire areas, Texas Comptroller, Texas Government Code

Bills: SB3038, SB3045, SB3065, SB3069, SB3071, HB2025, HB2149, HB3370, HB4205, HB4506, HB5424, HB5652, HB24, HB3687

Keywords: Fort Bend County, Municipal Utility District, MUD, special district, Rosenberg, Texas Commission on Environmental Quality, TCEQ, ad valorem tax, bond issuance, assessments, fees, taxes, eminent domain, road district, storm drainage, infrastructure financing, development agreement, municipal consent, temporary directors, public utility district

Summary: The Senate Committee on Local Government met with a quorum and took up a series of pending bills, mostly local-government measures. Early action included final committee approval of Senate Bill 1633 and S.J.R. 60, followed by Senate Bill 3038 and Senate Bill 3045, both reported favorably and placed on the local and uncontested calendar. The committee also considered House Bill 24, adopted a committee substitute, and reported the substitute version favorably; House Bill 2025 was likewise reported favorably and sent to the local and uncontested calendar. Members then handled several companion and local bills, including House Bill 2713 as the companion to Senate Bill 1331, which was reported favorably and placed on the local and uncontested calendar. House Bill 3348, House Bill 3370, House Bill 3505, and House Bill 4506 were each reported favorably, with no objections to local-and-uncontested placement. House Bill 5424 passed on a 6-1 vote, and House Bill 5652 passed with one present-not-voting, both also sent to the local and uncontested calendar. The committee also adopted substitutes and reported House Bill 3687 and House Bill 4205, though both were later reconsidered because the wrong script had been read. After reconsideration, House Bill 3687 and House Bill 4205 were each re-voted and reported favorably to the full Senate, with both placed on the local and uncontested calendar. Senate Bill 3071 was also reported out on a 5-2 vote after adoption of a committee substitute. The meeting ended with no further business and the committee standing at recess subject to the call of the chair.

Transcript Highlights:

• It really makes one significant change under the current education code requirements.
• We have a maintenance and operations tax rate for a reason.
• Bonds cannot be used for operating expenses, correct, under the INS tax rate.
• Every bond is an increase in taxes, and Texas has a...
• And she said the following about property taxes, quote, "I'm at the breaking point.

Bills: SB414, SB621, SB2395

Keywords: bond election, ballot proposition, debt obligation, municipal bonds, local government finance, property tax, ad valorem tax, school district bonds, county bonds, special taxing district, voter information document, public debt, municipal finance, tax-supported debt, election ballot language, bond transparency, homestead tax impact, capital improvements, general obligation bonds, public bank

Transcript Highlights:

• We need mud board meetings and the jet taxing jurisdiction.
• So, the key component here is the tax rate.
• In the Houston area, the average mud tax rate is lower than the City of Houston's tax rates.
• When value is created, the tax rate is reduced.
• The TCEQ and the there's very specific code right now.

Bills: HB23, HB363, HB447, HB954, HB23

Keywords: third-party review, property development, local government, permits, construction inspection, regulatory authority, land development, liability, occupancy certificate, municipal utility district, petition, county clerk, water code, Texas Commission on Environmental Quality, traffic impact studies, bonds, road projects, eminent domain, extraterritorial jurisdiction, county authority

Bills: HB23, HB23, HB363, HB447, HB954

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, third-party review, property development, local government

Transcript Highlights:

• So currently, it's already a tax-exempt transaction.
• So, I think we're missing out on a big opportunity the way our current tax code is structured.
• sales tax... ...and amended the sale and sales tax.
• The second section is for the rental and lease tax.
• income tax.

Bills: HB61, HB327, HB253, HB297

Keywords: home school, career and technical education, public schools, K-12 education, enrollment policy, parental leave, state employees, adoption, employee benefits, aircraft tax, aviation tax, sales tax exemption, use tax exemption, lease tax, rental tax, commercial aircraft, air carrier, airline, aircraft parts, maintenance

Transcript Highlights:

• state, where the developers tend to... ...the state where the developers tend to apply for housing tax
• It talks about that it would decrease exempt them from all taxes.
• And I was wondering a little... taxes.
• the statute, which we did add, was that with respect to when they go to record a deed or pay mortgage tax
• on any of the recordings that before the county taxes get abated or not having to be paid... get abated

Bills: HB442, HB459, HB90, HB91, HB461, HB481

Keywords: codification, Code of Alabama 1975, cumulative supplement, replacement volume, technical corrections, code cleanup, state code update, local laws, Secretary of State, Code Commissioner, Thomson Reuters, boating violation, scrivener's error, typographical correction, clerical correction, legislative housekeeping, 2024 Regular Session, 2025 session statutes, county local laws, official code publication

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

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.

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

Bills: HB329, HB361, HB546, HB1547, HB1745, HB2786, HB3235, HB3370, HB3575, HJR83

Keywords: appraisal, property value, residential real estate, tax code, appraisal review board, property owners, property tax, homeowners, property owner rights, property appraisal, taxation, Texas Tax Code, real estate, ad valorem tax, homestead exemption, market value, condemnation, tax appraisal, open-space land, land use

Transcript Highlights:

• like we have the this provider tax like we have the this provider tax like we have the hospitals we
• taxing to come up with exactly are we taxing to come up with exactly are we taxing to come up with this
• amount because this tax is helping this amount because this tax is helping this amount because this
• but I got the final or the it does tax but I got the final or the it does tax but I got the final or
• privilege tax that's assessed on each of privilege tax that's assessed on each of privilege tax that's

Bills: HB 9, HB 22, HB 908, HB 1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• So my hope is to ensure tax dollars are spent appropriately.
• In 2006, voters demanded a $25,000 property tax exemption for low-income seniors.
• It is a poll tax on democratic participation.
• Not the small business owners in Ocala who rallied behind the tax relief amendments.
• You pay your taxes. You take care of your family.

Bills: HB 9, HB 22, HB 908, HB 1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• AG 4648 by and ruling the appeal of ad valorem taxes in certain state and local taxes in the enactment
• Thank you. property for out of alarm tax purposes or for the subcommittee of property tax appraisals.
• HB 4765 by Phelan relating to the regulation of a Code Enforcement Officers and Code Enforcement Officers
• a tax.
• the tax reported to the application of the taxpayer payments to the taxes, penalties, and interest for

Bills: HB9, HB22, HB908, HB1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• the retail tax rate.
• Senate Bill 2774 will remedy that by amending the tax code definition of retail trade to add trade activities
• There's only an increase in sales tax if there's an increase in barrel production.
• It's per barrel we get severance tax revenue.
• If you have increased production, you're bringing in sales tax severance tax revenue.

Bills: SB1211, SB1574, SB2774, SB2873, SB2900, HJR4

Keywords: hydraulic fracturing, sales tax exemption, oil and gas, environmental impact, water reuse, justice, judicial council, centers of excellence, court operations, recognition program, franchise tax, retail trade, tax classification, business regulation, economic impact, SB 2873, Texas Tax Code, electronic filing, e-filing, tax reports

Transcript Highlights:

• tax revenue for property tax revenue because you're using general revenue, which is mostly sales tax
• You know, sales tax is less economically damaging than property taxes, which is a direct tax on capital
• Reducing the property tax burden reduces the tax on capital.
• And of course, on top of that, we pay sales taxes. Payroll taxes.
• beverage taxes, mixed receipts taxes, all the taxes that we have to pay.

Bills: HB8, HB9, HJR1, HB22, HB8, HB9, HJR1, HB22

Keywords: HB 8, school finance, compressed tax rate, maximum compressed tax rate, MCR, PYMCR, property tax, school district taxes, Education Code, Tax Code, state aid, school funding formula, local school taxes, Texas school finance, tax rate compression, public education funding, ad valorem tax, tangible personal property, income-producing property, business personal property

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

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:

• We want to look at the tax contribution.
• of every dollar we generate in this state comes from sales tax. you.
• Lots of folks pay that sales tax, so we want to know that. So if Mr.
• They pay taxes. And so, yes. It was a very thoughtful report.
• HB 1393 by Metcalfe relating to daylight savings tax. Chair recognizes Mr.

Bills: HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, HB39, HB 102, HB 126, HB290, HB300, HB2143, HJR2, HB147, HJR6, HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, SB1

Keywords: career readiness, education reform, workforce training, public schools, financial aid, applied sciences, career education, high school diploma, certificate program, work-based learning, job placement, high-growth jobs, technical training, cybersecurity, state command, information resources, data protection, incident response, mental health, telehealth