Transcript Highlights:

• If your property is not agricultural property and is classified as vacant, then the valuation relates
• It applies only when a property owner prevails on appeal, so this is not going to lock in property that
• The property owner is following the law and filing if they do have some sort of change in property use
• We had property tax.
• come on the property.

Bills: HB2016 , HB2104 , HB2105 , HB2288 , HB2289

Committee: House Ways & Means

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, agricultural property, classification, county assessor, property inspection, appeal process, property tax, agricultural classification, Department of Revenue, property valuation, inspection notice, inspection report, on-site inspection, full cash value, rural land, farm land

Transcript Highlights:

• records showing that your property has been transferred to a third party.
• Property owners can incur expensive legal fees just to clear these fraudulent claims.
• Of the Government Code and also adds two provisions to the Real Property Code as well.
• So we wanted this to be a mechanism that addresses... ...property fraud.
• ." ...I'm not selling my property.

Bills: SB302 , SB1335 , SB1734 , SB1760 , SB1975 , SB2127

Committee: Senate Jurisprudence

Keywords: probate court, statutory judge, reimbursement, court costs, court proceedings, judicial assignments, judge assignment, cost reimbursement, judicial expenses, estate management, statutory requirement, court expenses, estates, inheritance, representative duties, court authority, personal representative, real property, deed fraud, title fraud

Summary: The committee heard several probate, family law, judicial, property, and contract-related bills. Senate Bill 1335, relating to decedents’ estates, would remove outdated references to a clerk’s certificate, allow courts to remove personal representatives on their own motion with notice by qualified delivery method, and add independent administrators to provisions that referenced only independent executors; an estate-planning attorney testified in support, and the bill was left pending. Senate Bill 1760, concerning guardianship transfer fees and procedures, was described as setting a $45 filing fee for transferred guardianship cases and clarifying completion and dismissal procedures; it received no testimony and was left pending. Senate Bill 2127 would shorten the eligibility period for retired judges to serve as visiting judges from eight years to six, restrict practice in their assigned region for two years, and require conflict-related certification; it also was left pending without testimony. Senate Bill 302 would shift the cost of a traveling probate judge to the requesting estate or parties rather than the county; one witness registered in favor, no one testified, and the bill was left pending. The committee then considered a committee substitute for Senate Bill 252, which would clarify the parental presumption in conservatorship cases, require non-parents seeking relief against a parent to file an affidavit showing significant impairment to the child if relief is denied, require courts to state specific findings when overcoming the presumption, confirm the clear-and-convincing standard, and clarify that agreed prior orders do not defeat the presumption. The substitute was explained as consensus language from a work group, public testimony was reopened, and the bill was left pending. Senate Bill 1734, on deed fraud, would create a streamlined ex parte process for property owners to have fraudulent deeds declared void, modeled on the fraudulent lien statute; county clerk and title association representatives testified that it would provide a low-cost self-help remedy for a growing problem, and the bill was left pending subject to the chair. Senate Bill 1975 would prevent Texas contractors from being forced to litigate disputes in foreign jurisdictions and require disputes to be handled in the county where the project is located; it was presented as a repeat of a previously vetoed bill and was left pending. Finally, the committee took up a substitute for Senate Bill 1940, concerning transfer-on-death style beneficiary designations for manufactured homes. The substitute would allow one or more beneficiaries instead of only one, transfer the interest to surviving designated beneficiaries who survive by 120 hours, extend the application period for transfer to 365 days, void the designation if not timely filed, and require mailing by certified or registered mail with return receipt requested. The substitute was adopted without objection. The committee then recessed subject to the call of the chair.

Transcript Highlights:

• If no request is made, any overpayment is applied toward next year's property taxes.
• of where property owners live or own property.
• The big problem we have in Texas is that people own multiple properties, and the experience.
• An essential feature of a sustainable... ...property tax system.
• to hold INS tax rates constant while property values rise.

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

Committee: House Ways & Means

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:

• I know our property tax, our home is re-evaluated and goes up three percent.
• Do you have like a lien on it in a way? Mr.
• Usually, what the developer's looking at is their current property tax assessment.
• So I ask the question: can these properties be condemned? Mr.
• We frequently get inquiries from hotel properties; multifamily housing properties tend to be the customers

Bills: SB101 , SB58 , SB55

Committee: Senate Senate Finance

Keywords: SB 101, Health Care Delivery and Access Act, repeal of repeal, sunset repeal, delayed repeal, health care, healthcare, access to care, medical services, provider regulation, state health law, New Mexico, SB58, metropolitan redevelopment, redevelopment property, property tax exemption, payments in lieu of taxes, PILOT, municipal redevelopment, local government

Transcript Highlights:

• The bad actors have allegedly stolen 35 properties via filing over 80 fraudulent property documents.
• Two years to finally get the property back into our name.
• I am ecstatic about the definitions of real property theft and real property fraud being defined and
• fraud and property theft.
• a party to the actual theft of the real property.

Bills: SB15 , SB 15

Committee: Senate Business & Commerce

Keywords: real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, law enforcement, department file, employee records, misconduct, confidentiality, Texas occupations code, 1185, senate, all

Transcript Highlights:

• Right now, if students are found vaping on school property... ...now, if students are found vaping on
• So,... person or the community or property.
• at the time of death to receive in a summary fashion the decedent's personal property provided.
• The decedent's personal property is provided that the value of this property is not in excess of $25,000
• The exempt property under Alabama Code 43-8-110.

Bills: SB210 , SB292 , HB360 , HB233 , HB66 , HB356 , HB164 , HB238 , HB209 , SB223 , HB307 , SB210 , SB292 , HB360 , HB233 , HB66 , HB356 , HB164 , HB238 , HB209 , SB223 , HB307

Committee: House Judiciary

Keywords: hospital liens, medical billing, government healthcare, insurance claims, patient rights, education oversight, subpoena authority, investigation, State Superintendent, school misconduct, drug courts, accountability, veterans, mental health, substance abuse, rehabilitation, criminal justice, court intervention, elder abuse, financial exploitation

Transcript Highlights:

• boards, development of planning strategies, annual county audits, the requirement that surplus properties
• boards, development of planning strategies, annual county audits, the requirement that surplus properties
• We have some concerns, I do, with regards to the ever-increasing expansion of taxes, property tax, excise
• where you have a number of municipalities that are continually, for well-intended reasons, taking property
• So on that larger ...the property taxes for everyone else in those communities.

Bills: HB1974 , HB2118 , HB2236 , HB2269

Committee: House Housing

Keywords: land bank, land banking authority, affordable housing, housing crisis, housing supply, public corporation, public housing authority, nonprofit housing, tax-foreclosed property, blight remediation, redevelopment, anti-displacement, equity, redlining, racial segregation, deed restriction, affordability covenant, property tax exemption, excise tax exemption, predevelopment

Transcript Highlights:

• Morgan, we do get increased property value.
• Residents of the mud bear all the costs of the infrastructure to serve the property in the mud.
• The developer assembles... assembles the property, as Ms.
• I would say it is a private property right to determine how the water and sewer... for that area can
• At the end of the day, if the development is successful enough to generate the property value... ...to

Bills: HB23 , HB363 , HB447 , HB954 , HB23

Committee: House Land & Resource Management

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

Committee: House Land & Resource Management

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:

• We've got a limited window to move from renting that property to where it needs to be purchased, and
• As a brief background, Washington provides a property tax exemption for multi-purpose senior centers
• place may be exempt from property tax.
• from property tax.
• , but instead provides flexibility on how tax-exempt properties may be used.

Bills: SB6003 , HB2353 , HB2431 , HB1983

Committee: Senate Ways & Means

Keywords: capital budget, funding, infrastructure, state projects, budget allocation, HB 2353, predesign thresholds, capital construction, major capital projects, Office of Financial Management, OFM, Washington state, state agencies, infrastructure planning, construction costs, inflation adjustment, capital facilities, project review, allotments, lease approval

Transcript Highlights:

• So now you've got property that's already blighted property.
• on other properties.
• of property.
• property.
• lien sale.

Bills: HCR35 , HB440 , HB515 , HB543 , HB614 , HB1010 , HB1039 , HB1088 , HB1122 , HB1179 , HB1200

Committee: House Ways & Means

Keywords: tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response

Transcript Highlights:

• property tax as the state school levy.
• It'll challenge the 1% property tax cap.
• My property taxes went up 20% last year.
• As background, property owned by nonprofits is generally subject to property tax.
• And that's how we use the property for the community benefit without raising the risk of critical property

Bills: HB2376 , HB2584 , HB2610 , HB2615 , HB2089 , HB2194 , HB2257 , HB2528 , HB2175 , HB2334

Committee: House Finance

Keywords: property tax, reform, local government, taxpayer, funding, agriculture, tax exemption, farm machinery, equipment, sales tax, HB 2610, property tax exemption, nonprofit housing, affordable housing, low-income housing, community use, temporary use, charitable property, Washington property tax, Department of Revenue

Bills: HB224 , HB591 , HB609 , HB614 , HB224 , HB591 , HB609 , HB614

Committee: Senate Finance and Taxation General Fund

Keywords: HB224, Alabama, obstructing governmental operations, first responder, emergency responder, police, firefighter, EMT, paramedic, public safety, harassment, interference with emergency personnel, crime, Class A misdemeanor, law enforcement, emergency scene, scene control, 100 feet, stay back order, public safety and homeland security

Transcript Highlights:

• </c> this committee wants to push property this committee wants to push property taxes<00:16:22.040><
• that</c> that the property um the property that that the property um the property that is<00:19:33.960
• to be exempt from this type of property to be exempt from property<00:19:43.600><c> taxes</c><00:19:
• </c> unlikely that um a a parcel property unlikely that um a a parcel property that's<00:19:53.159><c
• </c> systems for the treatment of property systems for the treatment of property taxes<00:31:45.320><

Bills: HF1698 , HF632 , HF1352 , HF2197 , HF618 , HF1248 , HF1697

Committee: House Taxes

Keywords: property tax, exemption, leased land, public use, commercial property, HF632, Minnesota property tax, conservation easement, conservation restriction, assessed value, property valuation, tax assessment, real property, land conservation, farmland preservation, natural areas, riparian buffer, water quality, water quantity, county assessor

Transcript Highlights:

• as rental property.
• Johnson's property has been there for 40 years, they buy it, turn it into a rental property, and never
• County is to allow taxpayers to pay their property taxes in four installments.
• Now I want to talk about PBS, which stands for Property Value Studies.
• This is a verification of local property appraisals.

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

Committee: House Ways & Means

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:

• Representative Lien — here. Representative Lucas — [response not captured].
• Representative Lien — aye. Representative Lucas — [response not captured].
• Chairman, thank you, Representative Lien.
• So that might residential real property.
• Representative Lien. I. Representative Lucas. Aye. Representative Riggins. I.

Bills: SF0079 , SF0080 , SF0039

Committee: House Revenue

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039 , SF0079 , SF0080

Committee: Senate Revenue

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all

Transcript Highlights:

• In essence, if a person enters a retail establishment, causes property damage, and steals property, this
• For property crime, it was down 11.2 percent. Trespassing was down 15.6 percent.
• We have members of the employees at all of the properties, whether on the strip or off.
• We just know from when those mandatory order-outs were in effect, we saw a decrease across property crime
• We believe that this enhances effective tools that have proven to reduce crime in our properties.

Bills: AB275 , SB371 , SB457

Committee: Assembly Judiciary

Keywords: criminal procedure, wiretap, law enforcement, child protection, sexual offenses, SB371, Nevada, trespass, criminal trespass, NRS 207.200, property rights, misdemeanor, warning period, 24 months, 36 months, no trespassing, posted signs, fencing, private property, public property

Transcript Highlights:

• It certainly is right for personal business property.
• What's, what's y'all's total property tax budget?
• It will probably reduce business property taxes by about $22,500.
• This bill very simply exempts animal feed from being subject to property tax as tangible personal property
• of tangible personal property they use or sell.

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 , HB9 , HJR1

Committee: Senate Local Government

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:

• Currently, the Texas State Property Code considers manufactured homes as personal property rather than
• real property.
• The personal property, real property, I think the notice is ahead of buying it, so that puts that notice
• About 85% of what we sell right now is personal property, and about 15% is real property.
• So if you treat your property as real property and there's no land under it that's owned by you, how

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 , HB 1244 , HB1399 , HB2559 , HB2730 , HB3307 , HJR1 , HJR99 , SB3048 , SB3052 , SB3053 , SJR78 , HB1327 , HB2723

Committee: Senate Local Government

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