Transcript Highlights:

• The chief appraiser of the appraisal district is responsible for appraising all property at market value
• Appraisal assignments are also valued.
• Value growth property appraisal growth, right?
• to appraise it. market value.
• And I have a district where local appraisal values are, you know, values are being. appraised at 75%

Keywords: 1184, house, all

Transcript Highlights:

• The property appraiser only deals with taxable value. We don't set millage rates.
• But the property appraiser just works on taxable value.
• But the property appraiser just works on taxable value.
• We're comparing that sales price to our appraised value to that sale.
• It's not a sales ratio; it's going to be that appraisal-to-our-value study.

Summary: The Committee on Finance and Tax met with a quorum present and heard a presentation from the Property Appraisers Association of Florida on ad valorem valuation, exemptions, and the property tax process. Lauren Levy reviewed the legal and historical framework of Florida property taxation, including Save Our Homes, the 10% cap on non-homestead assessments, portability, tangible personal property exemptions, TRIM notices, and the distinction between taxable value and millage rates. He emphasized that property appraisers are independent constitutional officers who assess just value, administer exemptions, and are overseen by the Department of Revenue, with values and exemptions generally determined as of January 1 and subject to challenge through the Value Adjustment Board or circuit court. Mike Twitty described the mass appraisal process in Pinellas County, explaining how property appraisers value large numbers of parcels using the same core approaches as fee appraisals but with statistical testing, field reviews, aerial imagery, and technology. He discussed the importance of budget, staffing, and the January 1 valuation date, and noted that recent hurricanes caused significant damage, increased petitions, and required new procedures to help property owners with value reductions and FEMA-related issues. Paul Polk focused on Department of Revenue oversight, explaining sales ratio studies, uniformity measures such as COD and PRD, time adjustments, sales qualification reviews, and in-depth studies that can lead to corrective action if assessment standards are not met. He also noted that the Department reviews property appraiser budgets to preserve independence from county pressure. Senators asked about the supersized homestead concept, DOR review and rejection standards, value trends, and the impact of storms and new construction on taxable value. Twitty and Polk said value growth has been driven by a mix of new construction, market appreciation, cap resets, and storm-related adjustments, while noting that some counties saw market value decline even as taxable value rose. They also said some property tax relief proposals would be easier to implement than others depending on how local tax bills are structured, especially where law enforcement millage is separately identified. No votes were taken on legislation, and the committee adjourned after the presentation.

Transcript Highlights:

• So appraisals.
• its appraised value to then correct the appraised value in that year and potentially one or two of the
• And then if they do so verify, then that appraised value, uh, cannot, or, or, uh, assessed value.
• So those values do update more than once a year, even though we do have that January 1st, uh, appraisal
• That market value is the underpinning, is that common standard for value.

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:

• of the damage, scope, and value of the repairs. appraiser came and really undervalued my appraiser came
• We're not assessing the value of real property as appraisers.
• Be a certified appraisal for real estate purposes and an appraisal to come out and assess the value of
• to tell him the value of that and it's actually an appraiser to tell him the value of that roof.
• /c><00:37:23.240> of<00:37:23.320> that appraiser to tell him the value of that appraiser

Keywords: Meeting Start 00:00 Call to Order and Roll Call 00:07 Discussion SB 97 01:21 Vote SB 97 13:27 Discussion HB 3 15:12 Vote HB 3 17:15 Discussion HB 184 17:54 Vote HB 184 18:42 Discussion HB 355 19:34 Vote HB 355 39:50, 958, all

Transcript Highlights:

• Um, their general duties include to appraise all property at market value as of January 1.
• They prepare and mail notices of appraised value.
• All property must be appraised at market value as of January 1.
• So our appraisers are We appraise property as market value is January 1.
• what the value study is as they begin to appraise.

Transcript Highlights:

• of appraised value, they create and maintain the local property. tax database, certify the appraisal
• All property must be appraised at market value as of January 1. Market value is defined...
• Make sure that the locals are appraising property at market value across the state In order and as it
• So our appraisers are, we appraise property. is, market value is January 1.
• , the districts know what the value study is as they begin to appraise.

Keywords: 1184, house, all

Transcript Highlights:

• HB 511 by Bernal relating to an exemption from ad valorem taxation of the total appraised value of a
• value of real property for ad valorem tax purposes, referred to the Subcommittee on Property Tax Appraisals
• Limit on the maximum appraised value of a residential homestead of her adorum taxation, refer to the
• value of a residential homestead of alarm taxation referred to the Subcommittee on Property Tax Appraisals
• purposes, making permanent the limit on maximum appraised values of real property other than residential

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: HB586, SB107, HB619, HB586, SB107, HB619

Keywords: HB586, Cullman, Cullman County, City of Cullman, annexation, municipal boundaries, corporate limits, local legislation, boundary adjustment, city limits, municipal expansion, zoning, municipal services, property tax, land use, metes and bounds, Alabama Highway 157, Judge of Probate, SSUT, simplified sellers use tax

Transcript Highlights:

• you'll see values different.
• As often is the case, we will see that school districts have a lower appraisal value than what the state
• The group could review the comptroller's process for estimating property value. ...values, discuss unintended
• This task force will dive into the effects of the Property Value Study on appraisals and all taxing units
• needed to be brought up to market value.

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:

• In addition to that, it created and gave authority to the property appraiser to assess that value at
• Adjustment Board or to go to the property appraiser for an informal conference and make ...the Value
• And they begin certifying those back to the property appraising. values will be.
• The property appraiser certifies at that point to the taxing authority the final taxable values that
• The property appraiser is going to provide the post-value-adjustment-board, as we typically refer to

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:

• The floor limitation on the maximum appraised value of the ad valorem tax purposes of certain leased
• To set the lower limit on the maximum appraised value of a residential homestead of her ad valorem taxation
• It is to set a lower limit on the maximum appraised value of a residential homestead for ad valorem taxation
• Legislature to limit the maximum appraised value of the real property for the ad valorem of tax purposes
• purposes to make permanent the limit on maximum appraised values of real property other than residential

Keywords: 1184, house, all

Transcript Highlights:

• ><00:08:46.760> comments appraised value and two was comments appraised value and two was comments
• <00:14:01.320> value<00:14:01.839> so government through an appraised value so government
• He said the whole context around the appraised value has to be considered to determine fair market value
• around the appraised value of the land around the appraised value of the land to<00:28:21.720>
• value when we got the appraisals.

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:

• Appraised values went from $2 billion to $12 billion, a six times increase.
• Currently, taxing units are Assume full appraised values are taxable even when properties are involved
• Uncontested value reporting: property owners who appeal an appraisal review board decision must report
• We can certify the appraisal roll as long as 95% of all value disputes have been resolved.
• The right, the appraised value in their truth and taxation form. But again, thank you.

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:

• Here's the appraisals.
• The appraisals, yeah, the appraisals. Last 10 years.
• the appraisal?
• value.
• It's going to be hard to argue to an appraisal district that your home is valued less than what you paid

Transcript Highlights:

• If someone failed—let's say, because this is only speaking with the appraisals, the appraisal for the
• It's going to be hard to argue to the appraisal district that your home is valued less than what you
• value, but any future potential value that’s going to be achieved in the foreseeable future.
• value, but any future potential value that's The value is based on not only the existing value, but
• market value on public projects.

Summary: The committee first took up House Bill 5695, which would create the Sayers Ranch Municipal Utility District in Bastrop County between Elgin and Bastrop. Representative Gurdis said Bastrop County commissioners unanimously supported the district. There was no public testimony, the bill was left pending, and later reported favorably to the full House on an 8-0 vote. The main debate centered on Senate Bill 291, which would require condemning entities to pay landowner attorney’s fees if they fail to provide 10 years of appraisal reports with an initial offer in an eminent domain case. Supporters, including Rita Beving and Charles Maley, argued the bill would add an enforcement mechanism and better protect landowners in a process they described as intimidating and lopsided. Opponents, including Tom Zabel and Lisa Kaufman, said current law already provides a remedy through abatement and attorney’s fees under Section 21.047 of the Property Code, and warned the bill could create inconsistency, delay public infrastructure projects, and increase costs. The bill was left pending. The committee also heard House Bill 5699, a simple MUD boundary change in Harris County Municipal Utility District No. 405 that would allow a tract to leave one district and join another. Representative Schofield said the landowner and district agreed to the change and to pay the tract’s share of debt. The committee substitute was adopted and the bill was reported favorably on an 8-0 vote. Later, the committee considered House Bill 5489, which would impose a four-year moratorium on impact fees. Representative Dyson framed it as an “active study” to test whether impact fees raise housing costs. College Station officials and other opponents argued impact fees help fund infrastructure for growth and that local governments should retain control; supporters said the fees are regressive and add to housing prices. The bill was left pending. The committee then heard Senate Bill 292, which would update the Landowner Bill of Rights to add information on surveys, require separate offers for property not sought in condemnation, and require the rights document to be delivered with the initial offer. Supporters said it would improve transparency and fill gaps in the current document, while opponents said it was unnecessary because the law already exists and warned against revisiting a 2021 compromise. The transcript ends during that discussion.

Transcript Highlights:

• The appraisals, the 10-year appraisal.
• It's going to be hard to argue to the appraisal district that your home is valued less than what you
• value, but any future potential value that’s going to be achieved in the foreseeable future.”
• market value on public projects.
• the value of the whole property.

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:

• Relating to a requirement that an appraised value board rely on the appraised value of residential real
• HB 338 by Bella Kaufman relating to the limitations on increasing the appraised value of a residential
• HB 360 by a suit relating to the authority of an appraised value Review Board to direct the changes in
• than the appraised value 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:

• Their appraised values went from 2 billion to 12 billion. 6 times an increase.
• What is the appraised value for all the properties in your area?
• Uh, we can certify the appraisal role as long as 95% of all value disputes have been resolved.
• We, we just set the values at the appraisal district, but I believe there is a tax assessor collector
• They have a legal remedy for that, they can appraise and then the industry has a right to their value

Transcript Highlights:

• He said that is done through appraisers, who professionally appraise property values.
• If there is a major discrepancy, the parties agree on a third appraisal to help determine the value.
• He said that the parties will agree together on a third appraisal to help determine the value.
• I think appraisals are the way you value property.
• And I think the appraisal process that's in the bill is the way we value property.

Summary: The committee heard several bills, with most drawing support after amendments or ongoing stakeholder negotiations. SB 29, by Senator Laird, would extend a sunset on the law allowing pain-and-suffering claims to survive a plaintiff’s death; supporters, including a family member describing a medical negligence case, labor groups, consumer advocates, and disability and elder organizations, argued it prevents defendants from running out the clock, while hospitals, medical groups, and business organizations warned of higher costs and added liability. After extensive debate about data collection, settlement reporting, and the impact on health care access, the bill passed to Appropriations on a divided vote. SB 294, by Senator Reyes and presented by Senator Laird, would require employers to notify a worker’s emergency contact if the worker is arrested or detained and would create a template to inform employees of state and federal labor rights. Labor and worker advocates said the bill would help workers understand and enforce their rights amid weakened federal enforcement; there was no opposition on file, and the bill passed unanimously to Appropriations. SB 697 would modernize water-rights adjudication by allowing the State Water Board to use technology instead of requiring in-person field investigations; with no opposition, it also passed unanimously. The committee also advanced SB 37 on attorney advertising, SB 645 on peremptory challenges in civil cases, SB 303 on bias-mitigation trainings in public workplaces, and SB 464 on expanding pay-data reporting for specified state workers. SB 37 drew support from consumer and legal groups but concerns from Walker Advertising about joint advertising; members said negotiations were ongoing, and the bill passed. SB 645 would extend anti-bias jury-selection rules to certain civil rights cases; criminal-defense and defense groups said they were close to agreement, and the bill passed. SB 303 and SB 464 were both amended to narrow scope and moved forward after several opponents shifted to neutral or removed opposition. The committee also approved a consent calendar of additional bills, all sent to Appropriations.

Transcript Highlights:

• Uh, really, for us, it is just helping folks with escalating appraised values in Dallas County, try to
• by newer years at higher values.
• for the appraisal district data.
• value of their home.
• Uh, it deals, uh, with, uh, The current tax code allows increases in appraised value of property as a

Bills: SB 4, SB 23, SJR 2

Keywords: redistricting, election, Texas legislature, district composition, political representation, congressional redistricting, Texas House of Representatives, U.S. House, Congressional districts, district map, district boundaries, gerrymandering, voting rights, election law, apportionment, representation, special committee, PLANC2308, redistricting plan, elections