Bills: SB 1493, SB 1598, SB 1895, SB 1919, SB 2039, SB 2226, SB 2243, SB 2425

Keywords: sidewalk user, pedestrian safety, traffic laws, bicycles, electric scooters, mobility devices, transportation, aviation, economic development, grants, loans

Transcript Highlights:

• We need to make them follow the law.
• is contingent on federal law.
• We cannot tie federal law to state law.
• That's the law.
• These are law-abiding citizens who go out of their way to follow the law.

Bills: HB259, HB 1128, HB1337, HB1506, HB1794, HB2215, HB2470, HB2771, HB2882, HB2993, HB3053, HB3428, HB3669, HB3789, HB3924, HB4201, HB4675, HB259

Keywords: healthcare, insurance, patient rights, medical expenses, access to care, affordability, legislation, firearms, penal code, regulation, short-barrel firearms, ammunition, gun control, public safety, Texas law, short-barrel, law enforcement, election judges, concealed handgun, polling places

Transcript Highlights:

• I would say every six to eight weeks we're training with... our local law enforcement agencies.
• If we were to have an ISD PD, we would be in direct competition with our local PD, our local sheriff's
• It's a responsibility that falls on the state and law enforcement. Our law enforcement...
• Follow the law.
• This is illegal under federal law, but local and state law enforcement have no authority to enforce it

Bills: HB259, HB259, HB 1128, HB1337, HB1506, HB1794, HB2215, HB2470, HB2771, HB2882, HB2993, HB3053, HB3428, HB3669, HB3789, HB3924, HB4201, HB4675

Keywords: redistricting, Independent Citizen Redistricting Commission, Texas Legislature, elections, district boundaries, voter representation, healthcare, insurance, patient rights, medical expenses, access to care, affordability, legislation, firearms, penal code, regulation, short-barrel firearms, ammunition, gun control, public safety

Transcript Highlights:

• Madam Chair and members, under existing law, the local law enforcement agency shall, upon written notice
• ,<00:31:15.400><c> the</c><00:31:15.520><c> local</c><00:31:15.800><c> law</c><00:31:15.920><c> enforcement
• </c><00:31:16.360><c> agency</c> law, the local law enforcement agency law, the local law enforcement
• </c> if we pass a law, we expect the law if we pass a law, we expect the law enforcement's<01:03:47.880
• </c> uh laws for law enforcement. uh laws for law enforcement.

Bills: HF3771, HF3658, HF3453, HF3358, HF1775

Keywords: disaster assistance, contingency account, Minnesota emergency management, public safety, state disaster aid, FEMA, federal cost-share, emergency relief, natural disaster, budget report, appropriations report, management and budget, local governments, utility cooperatives, public works, infrastructure repair, chapter 12B, chapter 12A, emergency management, disaster recovery

Transcript Highlights:

• The Senate Committee on Local Government will come to order.
• the existing law under the Declaratory Judgment Act.
• And when cities comply with the law, there's not a problem.
• Property rights go all the way back to English common law.
• And issues have been noted in the annual local report on unissued securities issued by the various local

Bills: HB148, HB334, HB554, HB762, HB1520, HB1593, HB3526, HB3810, HB5092, SB2215, HB2607, HB148

Keywords: family leave, leave pool, county employee, sick leave, vacation leave, family care, pandemic, guardianship, HB 554, fireworks, Juneteenth, Juneteenth holiday, retail fireworks permit, Texas Occupations Code, Local Government Code, county commissioners court, drought conditions, Texas A&M Forest Service, fire safety, holiday sales

Transcript Highlights:

• The Senate Committee on Local Government will come to order. The clerk will call the roll.
• House Bill 334 be recommended for the local and uncontested calendars. Is there any objection?
• Senator Cook moves that House Bill 1593 be recommended for the local and contested calendars.
• All right, House Bill 5092 will be recommended for the local and uncontested calendar.
• With that, no other business for the Local Government Committee.

Bills: HB148, HB148, HB334, HB554, HB762, HB1520, HB1593, HB3526, HB3810, HB5092, SB2215, HB2607

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, family leave

Transcript Highlights:

• More money for compression, state and local fiscal discipline, stronger limits on local property taxes
• And then it spiked right back up because of increases in local from local entities. Yes.
• I wanted to provide some local perspective.
• At the state level, at the county level, at the local level.
• You meant the local piece, right? That's correct. Yes, that's the local piece.

Bills: HB8, HB9, HJR1, HB 22

Keywords: HB 8, Texas public school accountability, school accountability, public school transparency, STAAR, state assessments, instructionally supportive assessment program, Student Success Tool, Texas Education Agency, TEA, accountability ratings, A-F ratings, through-year assessment, benchmark testing, norm-referenced assessment, college career military readiness, CCMR, local accountability plan, school district performance, campus turnaround

Transcript Highlights:

• A felony is defined in our laws And statutes according to what they've done.
• Been visiting also with law enforcement on this for well for a while.
• And that's data that we get from law enforcement. Were you aware of that?
• They do have a law enforcement arm of the DA's council.
• Because we have laws that cover. Thank you for the question.

Bills: HB4125, HB2951, HB3082, HB4142, HB4106, HB1752, HB3268

Keywords: firearm rights restoration, nonviolent felons, Oklahoma firearm laws, gun ownership, pardon, expungement, public safety, transportation of inmates, Department of Corrections, correctional facilities, sentencing, health records, firefighters, sex offenders, employment restrictions, Oklahoma laws, bomb, explosive device, incendiary device, simulated bomb

Transcript Highlights:

• As it relates to conspiring, don't we already have something in law?
• Well, they do have a law enforcement arm. Thank you for that question.
• They do have a law enforcement arm of the DA's council.
• Because we have laws that cover... Thank you for the question.
• simply saying in this These things from that title of law.

Bills: HB4125, HB2951, HB3082, HB4142, HB4106, HB1752, HB3268

Keywords: firearm rights restoration, nonviolent felons, Oklahoma firearm laws, gun ownership, pardon, expungement, public safety, transportation of inmates, Department of Corrections, correctional facilities, sentencing, health records, firefighters, sex offenders, employment restrictions, Oklahoma laws, bomb, explosive device, incendiary device, simulated bomb

Summary: The Public Safety Committee met to consider several executive nominations and a series of bills. The committee advanced Joel Franks to the Polygraph Examiner Board, Julie Pittman to a full term on the Oklahoma Bureau of Narcotics and Dangerous Drugs Control Commission, and Justin Ferris to serve as Director of Corrections. Each nominee was introduced by a sponsoring senator, gave brief remarks, and was advanced on unanimous or near-unanimous roll calls. On legislation, the committee passed House Bill 4125, which would restore certain rights to nonviolent felons after completion of sentence and includes an expungement component; members focused heavily on whether the language could unintentionally allow firearm possession by people still on probation or deferred sentences, and the author said he would work with staff on clarifying language. House Bill 2951, as amended, renamed a correctional facility after Chief James Smith; House Bill 3082 barred sex offenders from serving as firefighters; and House Bill 4142 expanded the crime involving unlawful use of bombs or explosives to include conspiracy. All three advanced with little opposition. The committee also passed House Bill 4106, which lowers the grand larceny threshold by $100 and adds an escalator for repeated thefts, though the author struck the title to continue working with the Attorney General’s office on retail theft issues. Members debated whether the change conflicted with the voter-approved theft threshold and whether it would meaningfully deter crime. House Bill 1752 exempted the Attorney General’s Office and the District Attorneys Council from the OMES vehicle requisition process and passed unanimously. House Bill 3268 made knowingly displaying a false or fictitious license plate a felony; members questioned its scope, including whether it could affect temporary tags or other situations, and it passed on a 5-3 vote.

Transcript Highlights:

• Local school districts, municipalities, and counties like mine, reliant on local ad valorem property
• The local feed stores, we're over 25% of their overall business right there.
• Let local experts and stakeholders identify the best options to meet growing demands.
• First, as a rule, TWA does not engage on a local project.
• As a rule, TWA does not engage on a local project.

Bills: HB1523, HB2109, HB2694, HB3525, HB3898, HB4646, HB5188, HB5219, HB5320, HB5651, HB5655, HB5659, HB5662, HB5672

Keywords: aquifer conservation, Class V injection well, environmental regulation, groundwater protection, municipal water supply, temporary prohibition, water management, reservoir construction, state water plan, Texas Water Code, environmental impact, Brazoria Drainage District, commissioners, elections, vacancies, resignation, HB 3525, North Texas Groundwater Conservation District, groundwater permit, permit amendment

Summary: The Committee on Natural Resources heard House Bill 2109, which would remove certain long-proposed reservoir projects from the state water plan after 50 years without progress. Chairman Van Deaver and many landowners, local officials, timber interests, and conservation advocates testified in support, arguing that the Marvin Nichols Reservoir has burdened Northeast Texas landowners for decades with the threat of eminent domain, depressed property values, and uncertainty over homes, farms, ranches, schools, churches, and cemeteries. Supporters also said the project would flood tens of thousands of acres, require extensive mitigation, harm timber and agriculture, and that Texas now has better alternatives such as conservation, reuse, aquifer storage and recovery, and desalination. Several members expressed sympathy for the affected families and questioned whether a project could remain in the plan indefinitely without progress. Opposition came from North Texas water interests, including the North Texas Commission, Tarrant Regional Water District, and the Texas Water Association, who argued that the bill would interfere with the state’s long-term water planning process and remove needed future supply options for a fast-growing region. They said Region C faces major projected shortages by 2070, that conservation and reuse have already delayed the need for new supplies, and that reservoirs remain one tool in the state’s water-planning toolbox. TWDB staff explained the existing inter-regional conflict process and noted that the substitute would affect several unique reservoir sites, not just Marvin Nichols. After testimony, Chairman Van Deaver closed by urging passage of the bill, but the committee withdrew the substitute and left HB 2109 pending. The committee then took up House Bill 5188, a brackish groundwater bill. The author said the bill would reduce permitting burdens for wells in designated brackish groundwater production zones, and the committee substitute added requirements on monitoring, groundwater-rights ownership, and allocation of pumpage limits while removing some exclusions and export-fee provisions. Texas Wildlife Association testified against the bill, warning that the exemptions could weaken groundwater conservation districts’ ability to protect freshwater resources and surface-owner rights. San Antonio Water System testified in favor, saying brackish groundwater is a key future supply and that the substitute would help speed development of desalination and brackish projects. The Texas Alliance of Groundwater Districts testified neutrally but raised concerns about reduced district oversight, especially around injection-well exclusions and the loss of export fees, and said discussions on the bill were ongoing.

Transcript Highlights:

• Local school districts, municipalities, Municipalities and counties like mine, reliant on local ad valorem
• I'm a local rancher and husband of Susan. So I'm going to go a little bit different route.
• local economy through tires, fuel, and chemicals and whatever, you know, what we need.
• The local... We're over 25% of their overall business right there.
• We never engage on a local project.

Bills: HB1523, HB2109, HB2694, HB3525, HB3898, HB4646, HB5188, HB5219, HB5320, HB5651, HB5655, HB5659, HB5662, HB5672

Keywords: aquifer conservation, Class V injection well, environmental regulation, groundwater protection, municipal water supply, temporary prohibition, water management, reservoir construction, state water plan, Texas Water Code, environmental impact, Brazoria Drainage District, commissioners, elections, vacancies, resignation, HB 3525, North Texas Groundwater Conservation District, groundwater permit, permit amendment

Transcript Highlights:

• I appreciate the opportunity to lay out this local bill, House Bill 46. 646 before you today.
• The fact remains that there are too many unanswered questions for locals to sit idly by.
• The legislation is supported by local stakeholders.
• This bill has support from our local communities and all area reps. That's it.
• Transparency, local control. Happy to answer questions. Thank you, members. Any questions?

Bills: HB1523, HB2109, HB2694, HB3525, HB3898, HB4646, HB5188, HB5219, HB5320, HB5651, HB5655, HB5659, HB5662, HB5672

Keywords: aquifer conservation, Class V injection well, environmental regulation, groundwater protection, municipal water supply, temporary prohibition, water management, reservoir construction, state water plan, Texas Water Code, environmental impact, Brazoria Drainage District, commissioners, elections, vacancies, resignation, HB 3525, North Texas Groundwater Conservation District, groundwater permit, permit amendment

Transcript Highlights:

• and father-in-law, I don't know.
• With his wife and two children, my mom, my mother-in-law and father-in-law, and my brother-in-law and
• I talk to a lot of local officials, and they always say, when I say, local aid isn't even coming up close
• Let's talk about local education.
• Meanwhile, local aid fell by 15%.

Bills: H5006, H5007

Keywords: tax revenue, state surplus, taxpayer refunds, budget growth, Massachusetts General Laws, income tax, tax reduction, state law, personal income tax, tax rates

Summary: The Special Joint Committee on Initiative Petitions held a public hearing on two proposed ballot initiatives: one to reduce the state personal income tax rate from 5% to 4% over three years, and another to revise the state tax collection cap law (62F) so the cap would be based on the prior year’s actual collections plus wage-and-salary growth and would include surtax revenue. Committee chairs outlined the hearing process and noted that the measures would need additional signatures to qualify for the 2026 ballot if not enacted by the legislature. The committee’s expert witness, Doug Howgate of the Massachusetts Taxpayer Foundation, said the income tax proposal would lower the base rate in stages beginning in 2027 and would ultimately reduce state income tax collections by about $5.4 billion annually when fully implemented. He estimated savings would vary by income level, from a few hundred dollars for lower- and middle-income households to about $10,700 for taxpayers at the surtax threshold. He argued the proposal would improve tax competitiveness but would also require major budget adjustments, likely including reserve use, spending cuts, and possibly new revenue measures; he cited prior downturns and said the state’s rainy day fund is stronger than in past recessions, though spending growth and health care costs remain concerns. On the 62F proposal, he said rebasing the cap to prior-year collections would make refunds more likely, with modeled refunds totaling about $7.9 billion without the surtax and $10.1 billion with it over the last decade, and warned it could reduce stabilization fund deposits and constrain recovery after recessions. Proponents of both petitions, including representatives from Taxpayers for an Affordable Massachusetts, NFIB, Pioneer Institute, and the Mass Opportunity Alliance, argued that Massachusetts faces an affordability and competitiveness crisis and that lower taxes would help families, small businesses, job creation, and outmigration. They said the income tax cut would put about $1,300 a year back into the hands of average families, help pass-through businesses reinvest, and improve the state’s ability to compete with lower-tax states such as North Carolina. Their economist, Rebecca Paxton, presented a model projecting average annual revenue losses of about $680 million during the phase-in and a total net income tax revenue impact of $2 billion to $2.2 billion, while saying long-term revenue growth would be stronger after implementation. The hearing ended with committee questions and a brief dispute over a planned voter testimonial video, which the chairs said was not appropriate for the hearing at that point.

Transcript Highlights:

• And that means that they're based in communities with local boards, local decisions about what kind of
• Mester, please introduce yourself for the record and proceed. local decisions about what kind of local
• A lot of times, the law that is going to apply is going to be either Delaware law or New York law where
• 01:03:34.280><c> to</c><01:03:34.400><c> apply</c> law that is going to apply law that is going to apply
• </c><01:03:37.440><c> or</c> is going to be either Delaware law or is going to be either Delaware law

Bills: HF1458, HF2063, HF2164, HF1377, HF927, HF1059, HF1910, HF2232

Keywords: CPA, certified public accountant, public accounting, accountancy, licensure, license mobility, substantial equivalency, interstate practice, out-of-state accountant, NASBA, Uniform CPA Examination, board of accountancy, attest services, audit, tax preparation, financial advisory, consulting, accounting education, master's degree, bachelor's degree

Transcript Highlights:

• I would, I would love for it to be handled with the local issue.
• All sexual taboos and sex laws are routinely broken. Therefore, sex laws should be eliminated.
• However, programs like Obama's Connect Ed and many local programs invest heavily to expand.
• And we see this chilling effect with so many laws, we see this chilling effect with so many.
• Why not let it, let it go that way instead of having laws?

Bills: HB 45, HB 755, HB 1232, HB 1555, HB 2460, HB 2702, HB 2973, HB 3120, HB 3225, HB 3314, HB 3356, HB 3371, HB 3634, HB 3638, HB 4247, HB 4283, HB 4290, HB 4302, HB 4503, HB 4511, HB 4565, HB 4581, HB 4627, HB 4632, HB 4660, HB 4668, HB 4960, HB 5042

Keywords: housing, affordable housing, rent control, landlord-tenant laws, housing rights, lobbying, public entities, expenditures, government code, transparency, Texas Ethics Commission, government regulation, lobbying restrictions, government accountability, taxpayer money, HB 1232, whistleblower, whistleblower protection, public employee, retaliation

Transcript Highlights:

• and state authorities, and unnecessarily burdening local government, EMS, and law enforcement agencies
• constitution, a local municipality is required to follow that law in regards to the municipality.
• The laws are being, in some cases, explicitly violated by the local authorities.
• And so you have law enforcement and prosecutorial local prosecutors that have that.
• law enforcement agencies or local prosecutors have.

Bills: HB45, HB755, HB 1232, HB1555, HB2460, HB2702, HB2973, HB3120, HB3225, HB3314, HB3356, HB3371, HB3634, HB3638, HB4247, HB4283, HB4290, HB4302, HB4503, HB4511, HB4565, HB4581, HB4627, HB4632, HB4660, HB4668, HB4960, HB5042, HB45

Keywords: housing, affordable housing, rent control, landlord-tenant laws, housing rights, lobbying, public entities, expenditures, government code, transparency, Texas Ethics Commission, government regulation, lobbying restrictions, government accountability, taxpayer money, HB 1232, whistleblower, whistleblower protection, public employee, retaliation

Transcript Highlights:

• Obviously, it is Brandon Clark who brought that to the AG, with established case law in Texas that the
• I would love for it to be handled at the local level.
• Therefore, sex laws should be eliminated.
• We see this chilling effect with so many laws.
• Why not let it go that way instead of having laws?

Bills: HB45, HB45, HB755, HB 1232, HB1555, HB2460, HB2702, HB2973, HB3120, HB3225, HB3314, HB3356, HB3371, HB3634, HB3638, HB4247, HB4283, HB4290, HB4302, HB4503, HB4511, HB4565, HB4581, HB4627, HB4632, HB4660, HB4668, HB4960, HB5042

Keywords: flooding, disaster response, emergency preparedness, state guidance, public safety, housing, affordable housing, rent control, landlord-tenant laws, housing rights, lobbying, public entities, expenditures, government code, transparency, Texas Ethics Commission, government regulation, lobbying restrictions, government accountability, taxpayer money

Transcript Highlights:

• a foothold, I believe if we are to achieve the goals that we have set for ourselves for increasing local
• a foothold, I believe if we are to achieve the goals that we have set for ourselves for increasing local
• we have set for ourselves<00:26:52.400><c> for</c><00:26:52.640><c> increasing</c><00:26:53.120><c> local
• </c><00:26:53.440><c> food</c> ourselves for increasing local food ourselves for increasing local food

Bills: SB2064, SB2662, SB2862, SB2343, SB2075, SB2781, SB2927, SB3068, SB3015, SB2929, SB2938, SB3230, SB3249, SB3332, SB3216

Keywords: state architect, construction projects, design approvals, building codes, state agency oversight, government accountability, external consultants, procurement reform, cost efficiency, in-house expertise, gubernatorial appointments, senate confirmation, executive branch, accountability, civil service, SB2343, Hawaii Legislature, regular session, lengthened session, continuous legislature

Summary: The committee met on February 12, 2026, to take decision-making on measures previously heard earlier in the month. Several bills were deferred indefinitely or set for later discussion, including SB 2064 on the Office of the State Architect, SB 3068 on procurement, and SB 3216 after its contents were moved into another measure. SB 2862 on gubernatorial appointments, SB 2781, and SB 315 were all deferred to Tuesday, February 17 at 3 p.m. in Room 225 for further work. The committee also noted that if technical problems interrupted the meeting, it would reconvene later for outstanding decision-making. The committee passed SB 2343 on the Legislature with amendments incorporating language from SB 3216, technical changes, and a defective date of 2525. SB 2075 was advanced as a Senate draft 1 after amendments responding to constitutional concerns raised by the attorney general and SPO. SB 2927 on procurement was also passed with amendments clarifying debriefing requirements and adding technical changes, and SB 2938 on search and rescue was amended to place the position in Hima rather than the Governor’s office before being adopted. SB 3249 on procurement protests was amended to remove the term "frivolous," reduce the forfeiture to half the bond amount, and note unresolved issues, then adopted. The committee also took up SB 3332 on state-funded travel, amending it to remove certain lines, report travel by position number to protect confidentiality, remove subsection G, and add a defective date of 2525; it was adopted. SB 2929 on public notice was amended into a pilot project for counties with populations between 100,000 and 175,000, with a year-end report to the Legislature, and was adopted. Later, the committee returned to SB 2094 on environmental action levels, heard testimony from the Department of Health in support of its current scientific process and from an environmental caucus witness in strong support of the bill’s transparency and petition provisions, and then deferred decision-making to February 17 at 3 p.m. in Room 225. In the joint hearing portion, SB 3233 on agricultural workforce housing drew generally supportive testimony from ADC, the Farm Bureau, the Chamber of Commerce, the Hawaii Farmers Union, and the State Procurement Office, with concerns focused on clarity, flexibility for smaller farms, and avoiding concentration of benefits in one large operation. The committee ultimately recommended passing SB 3233 with the State Procurement Office’s clarifying amendments and the Hawaii Farmers Union’s amendment to ensure workforce housing incentives benefit multiple farmers, and the measure was adopted.

Transcript Highlights:

• and father-in-law, I don't know.
• With his wife and two children, my mom, my mother-in-law and father-in-law, and my brother-in-law and
• Let's talk about local education.
• Meanwhile, local aid fell by 15%.
• We have seven local affiliated...

Bills: H5006, H5007

Keywords: tax revenue, state surplus, taxpayer refunds, budget growth, Massachusetts General Laws, income tax, tax reduction, state law, personal income tax, tax rates, 1212, all

Summary: The Special Joint Committee on Initiative Petitions held a public hearing on two proposed ballot initiatives: one to reduce the state personal income tax rate from 5% to 4%, and another to revise the state tax collection cap (62F) so it is based on prior-year collections plus wage growth and includes surtax revenue. Committee chairs outlined the Article 48 process and explained that the measures would need additional signatures if not enacted by the legislature. The committee first heard from Doug Howgate of the Massachusetts Taxpayers Foundation, who testified as an expert on both proposals. He said the income tax cut would save taxpayers varying amounts depending on income, but would reduce state revenue by about $5.4 billion when fully implemented and could require budget cuts or other fiscal adjustments. He also argued the proposal would improve tax competitiveness but noted broader economic conditions would heavily affect outcomes. On the 62F proposal, he said the revised cap would make refunds much more likely, could reduce stabilization fund deposits, and would constrain the state’s ability to recover after recessions. Committee members questioned Howgate about competitiveness, outmigration, spending growth, and the interaction between the regular income tax and the surtax. He emphasized that taxes are only one part of competitiveness, alongside housing, education, safety, and other factors, and said recent spending growth has been driven largely by non-discretionary costs such as MassHealth and education commitments. He also noted that the income tax proposal would not directly reduce the surtax, though it could affect how the budget uses general fund and surtax resources. The committee then heard from proponents of both initiatives, including representatives of Taxpayers for an Affordable Massachusetts, NFIB, Pioneer Institute, and the Mass Opportunity Alliance. They argued that Massachusetts faces an affordability and competitiveness crisis, that the tax cut would put about $1,300 a year back into the hands of average families, and that lower taxes would help small businesses invest, hire, and retain workers. They cited outmigration, job losses relative to states like North Carolina, and high costs for housing, health care, energy, and unemployment insurance as reasons for action. Their economist, Rebecca Paxton, presented a statistical model claiming the income tax cut would have smaller revenue losses than critics predict and that the revised 62F formula would produce more regular taxpayer refunds without materially harming annual revenue growth. No votes were taken at the hearing, and the committee moved on to additional testimony and questions.

Transcript Highlights:

• There's a problem with local government.
• State and local fiscal discipline, stronger limits on local property taxes, and the elimination of all
• I wanted to provide some local perspective.
• No, just the local piece now.
• Just the local piece, the two percent local. And the average home value is $120,000.

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