Transcript Highlights:

• on the property, the unit's tax lien on the property is extinguished, and the purchaser of the property
• If I have property A and property B that both look very similar, but the market value of property A is
• If I have property A and property B that both look very similar, but the market value of property A is
• your property.
• property.

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

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

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

Transcript Highlights:

• The property taxes aren't even $8,000 anymore.
• When we're charging $17,000 per starter home, that's twice the property tax load on that property.
• When we're charging $17,000 per starter home, that's twice the property tax load on that property.
• And again, that's multiple years of property taxes.
• They're generally weighted by the property value, the assessable value of their property, and under the

Bills: SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Summary: The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending. The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony. SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.

Transcript Highlights:

• SB 1882 protects property owners from open-ended moratoriums.
• Uh, I am the owner of Michael Joyce Properties.
• He was called back from Alaska to tend to some family property.
• He got called back to maintain this property and take care of this property.
• That the property is. Right, this was the bond or the personal property, right.

Bills: SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Transcript Highlights:

• Take, for example, abandoned property. Where does it go?
• Chair, yeah, so as I understand it, agricultural property permits and such, there are Agricultural property
• differently from all other property types.
• This protection applies only unless the property owner files a change-in-use notice, the property is
• who are certified or licensed carriers of persons or property.

Bills: SB1165, SB1206, SB1212, SB1291, SB1347, SB1516, SB1554, SB1649, SB1689, SB1812

Keywords: breast cancer, screening services, health insurance, cost sharing, preventive care, storm damage, catastrophic storm, hail damage, wind damage, roof repair, roof replacement, post-storm repairs, insurance claim, property and casualty insurance, adjuster, public adjuster, contractor licensing, homeowner protections, deductible waiver, insurance fraud prevention

Transcript Highlights:

• This bill directs the Oklahoma Healthcare Authority (OHCA) to file a release of liens on property upon
• With any of the properties within their authority on the liens, yield a question asked for duas.
• Also, SB2154 requires cities to notify not only property owners but also lien holders if there are any
• outstanding balances for maintaining the property.
• This allows the lien holder the...

Bills: SB1265, SB2154, SB1775, SB2139, SB1552, SB483, SB1198, SB2135, SB2118

Keywords: municipal ordinances, local government, ordinance publication, posting requirement, public notice, municipal law, city ordinances, town ordinances, county government, newspaper publication, effective date, Oklahoma statutes, 11 O.S. 14-106, ordinance notice, government oversight, municipalities, city government, town government, property maintenance, nuisance abatement

Transcript Highlights:

• The amendments also redefined abandoned property and blighted property. It includes definitions.
• Then the city will pay to have it torn down and put a lien against the property.
• In this circumstance, there would actually be an expropriation of that property to satisfy the lien.
• Weibel happens to redeem the property, I would still retain my property interest if that's what you're
• that property.

Bills: HB135, HB142, HB170, HB194, HB215, HB216, HB226, HB284, HB292, HB297, HB609

Keywords: exemption, motor vehicles, health savings accounts, debt relief, bankruptcy, civil procedure, abandonment, default judgment, court costs, notice requirements, construction contracts, jurisdiction, dispute resolution, public policy, Louisiana law, professional engineer, peremptive periods, construction, architect, real estate developer

Transcript Highlights:

• Finally, the multifamily property tax exemption exempts real property associated with the construction
• Some LECs qualify for a property tax exemption.
• tax applies to the value of the property.
• When the user acquires the property, product, or service, then use tax applies to the value of the property
• would be exempt from property tax.

Bills: HB1983, HB1974, HB2334, HB2367, HB2650, HB2655

Keywords: timberland, real estate, excise tax, governmental entities, property taxation, 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

Summary: House Finance held public hearings on several bills. HB 2451, a substitute bill on local tax increment financing, would add conditions on where increment areas can be designated, require more detailed project analyses and earlier notice/consultation with affected taxing districts, expand dispute resolution steps, and exempt preexisting TIF areas from some changes; cities, ports, and fire/public safety stakeholders testified in support, saying the bill reflects a negotiated compromise and improves protections for impacted districts. HB 2322 would change the alternative jet fuel incentive program from a production-capacity trigger to a date-certain start, add carbon-intensity scoring for fuels outside the Clean Fuels Program, and extend the credits through 2046; supporters said it gives certainty and helps develop sustainable aviation fuel, while an opponent argued the bill subsidizes continued fuel burning and urged reducing flights instead. HB 2590 would exempt limited equity cooperatives from WUCIOA unless they opt in, move and revise the statutory definition of LECs, and let cooperatives set certain resale and return terms in their governing documents; supporters said it removes mismatched legal barriers to affordable homeownership, while members raised concerns about unintended restrictive eligibility rules and asked about fair housing limits. HB 2655 would create a new sales and use tax exemption for certain new data centers in a specific eastern Washington county, conditioned on labor standards, job creation, and sustainability certifications; labor and economic development supporters said it would bring jobs and support related clean-energy projects, while opponents criticized the subsidy and the project labor/community workforce agreement requirements. The committee then took executive action and reported out HB 1983, HB 1974 as amended, HB 2334 as amended, HB 2367, and HB 2650, all with do-pass recommendations; HB 2367’s amendment to remove the emergency clause failed, and the committee adjourned after passing HB 2650 unanimously.

Transcript Highlights:

• of revenue for property taxes.
• It studies property taxes and many other things.
• Five things for a quality property tax system: we have the absolute best property tax system in the United
• That really drive this issue on property tax.
• I cannot afford the property taxes anymore.

Bills: SB4, SJR2, SB 4, SJR 2

Keywords: property tax, homestead exemption, school funding, state aid, constitutional amendment, SJR 2, Senate Joint Resolution 2, property tax relief, school property tax, ad valorem tax, residence homestead, school district taxes, Texas Constitution Article VIII, public school finance, homeowner exemption, elderly exemption, senior tax relief, disabled exemption, tax year 2025, voter approval

Transcript Highlights:

• House Bill 2261 defines Class 2 property as agricultural real property and renames the article heading
• for property taxes.
• Agricultural property for property taxes.
• the property.
• . 100% of the property, even if you have a spouse or another co-owner of your property.

Bills: HB2120, HB2173, HB2261, HB2786, HB2792

Keywords: property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes, property tax, electronic communication, tax assessment, tax correction, real estate, agriculture, tax classification, land use, nonprofit organizations, transaction privilege tax, tax exemption, textbook rental, education, business leasing

Bills: SB100

Keywords: burglary, aggravated burglary, dwelling, criminal law, property rights, 996, all

Transcript Highlights:

• And then property offenses.
• Concerned about the property offenses. You know, people are, things are stolen off their porches.
• Property crimes was about 2,200 per 100,000.
• Colorado was higher on property. While Colorado was higher on property.
• There was this fence around the property.

Bills: SB100

Keywords: burglary, aggravated burglary, dwelling, criminal law, property rights, 996, all

Bills: SB 4, SJR 2

Keywords: property tax, homestead exemption, school funding, state aid, constitutional amendment

Transcript Highlights:

• Um, currently the state treasurer handles unclaimed property.
• Um, says that a property may be recovered from the state treasury without payment of a fee.
• Um, says that a property may be recovered from the state treasury without payment of a fee.
• </c> &gt;&gt; in unclaimed property as a whole. &gt;&gt; in unclaimed property as a whole.
• So if you over as unclaimed property.

Bills: SB57, SB155, HB39, HB77, HB104, SB57, SB155, HB39, HB77, HB104

Keywords: property, acknowledgment, conveyance, business entities, limited liability companies, state employees, payroll deduction, salary deduction, comptroller, membership association, membership dues, voluntary contributions, insurance premiums, financial instruments, deferred compensation, state payroll, employee benefits, association dues, withholding, Alabama Code 36-1-4.3

Bills: SB 393, SB 414, SB 472, SB 578, SB 617, SB 710, SB 785, SB 973, SB 1059, SB 1062, SB 1352, SB 1450, SB 1502, SB 1547, SB 1566, SB 1567

Keywords: appraisal, tax code, property ownership, appraisal district, chief appraiser, homelessness, public notice, municipality, conversion of property, local government, housing, community engagement, electronic communications, municipal entities, transparency, public access, government accountability, property tax, reappraisal, data privacy

Bills: SB 393, SB 414, SB 472, SB 578, SB 617, SB 710, SB 785, SB 973, SB 1059, SB 1062, SB 1352, SB 1450, SB 1502, SB 1547, SB 1566, SB 1567

Keywords: appraisal, tax code, property ownership, appraisal district, chief appraiser, homelessness, public notice, municipality, conversion of property, local government, housing, community engagement, electronic communications, municipal entities, transparency, public access, government accountability, property tax, reappraisal, data privacy

Transcript Highlights:

• I can double... to get 50% off of their property taxes to get 50% off of their property taxes and<00:
• The initial question that was talking about a property tax break for rental property, that's another
• The initial question that was talking about a property tax break for rental property, that's another
• The initial question that was talking about a property tax break for rental property, that's another
• </c> reinvestment to stabilize our property reinvestment to stabilize our property tax<01:04:51.240><

Bills: HF1277, HF812, HF457, HF633

Keywords: data centers, tax exemption, Minnesota statutes, economic development, employment growth, income tax, tax brackets, tax adjustments, Minnesota, tax policy, underutilized buildings, adaptive reuse, building conversion, historic preservation, downtown revitalization, vacant property, vacancy reduction, refundable tax credit, income tax credit, grant in lieu of credit

Transcript Highlights:

• House Bill 431 is seeking to increase the portion the treasurer's office receives of the unclaimed property
• Yes, from the unclaimed property.
• If they have $100 of unclaimed property, this change or not, they'll receive the full $100.
• treasurer's office the same question, and they firmly believe that ...there is enough unclaimed property
• and the interest that will be generated off this unclaimed property that it will not have a long-term

Bills: HB3310, HB4311, HB3841, HB3024, HB3075

Keywords: purchasing, compliance, state employees, longevity pay, contract management, unclaimed property, service charges, property fund, accountability, government transparency, local development, economic impact, voter approval, tax increment financing, review committee, public finance, blight, salary increase, bonus limits, job performance

Summary: The committee met for its first General Government meeting of the second part of session and laid over several agenda items, including bills listed as numbers 3, 4, and 10. HB 3310, the Government Accountability and Budget Transparency Act, was presented as a procurement accountability measure to strengthen oversight, efficiency, and timely payment to private vendors doing business with the state. After brief questioning about whether late payment is a widespread problem, the committee voted 8-0 to pass the bill. HB 431, which would increase the treasurer’s share of the unclaimed property administration fee from 4% to 6%, was presented as necessary to cover higher operating costs such as salaries and IT. The author emphasized that the change would not cost taxpayers anything or reduce the amount returned to owners of unclaimed property. The committee approved the bill after questions about long-term impacts on the unclaimed property fund. The most extensive discussion centered on HB 3841, a major reform of tax increment financing (TIF). The author said the bill would not ban TIFs but would require voter approval, separate consent from affected taxing jurisdictions, more transparency, annual training for review committees, independent legal and financial opinions, and economic impact studies. Members raised concerns that the bill’s wording—especially the “majority of the eligible voters” language and removal of executive-session confidentiality—could make TIFs impractical or eliminate trade-secret protections, and they also questioned costs and effects on economic development. At the author’s request and with committee support, the bill was laid over for further work. The committee then passed HB 3024, which creates statutory limits and oversight for state employee pay increases and bonuses, including a 10% cap unless higher amounts are approved through cabinet secretary/OMES procedures. Supporters said it would add transparency and curb large, unreported raises, while questions focused on whether it would help address broader pay disparities. Finally, HB 3075, as amended by a PCS, was presented to authorize rounding cash transactions to the nearest nickel for state agencies and local governments in response to the practical disappearance of pennies. The committee approved that bill as well, and the meeting adjourned with plans to reconvene the following week.

Transcript Highlights:

• Hgart and I are here to talk today about some property tax trends, not just property taxes and uh kind
• </c><00:02:24.560><c> not</c><00:02:24.800><c> just</c> some property tax trends. not just some property
• </c> federal funds, um is from the property federal funds, um is from the property tax.<00:04:42.960>
• at property value statewide.
• Because if we provide a property tax benefit to one class of property, well, it's not just that their

Bills: HF3396

Keywords: property tax, task force, assessment, state revenue, local government, 1183, house

Bills: HB17, HB23, SB10

Keywords: property tax, school funding, enrollment changes, inflation adjustment, tax rate notice

Bills: HB19

Keywords: real property, theft, fraud, criminal offense, elderly, disabled, restitution, recording requirements