Transcript Highlights:

• , but is constable is not adding an additional financial burden to the budget in any fashion, but is
• He added that there are at least seven school campuses in the unincorporated area of the county, along
• Mary Wells said Larry had already said a lot of what she intended to say, but she added that as a mother
• She added that if a sex offender gets out of prison and their intentions are good and wholesome and they
• Adding fear, additional restrictions, and stigma makes rebuilding a life nearly impossible.

Bills: HB240

Keywords: tax exemption, farm products, ad valorem taxation, tax code, producer ownership

Summary: The subcommittee heard a series of county and regional government bills, with most measures left pending after testimony. HB 2097 would let counties that opt in give sheriff’s deputies an alternative appeal route for certain discipline cases through an independent hearing examiner instead of the Civil Service Commission. The author and a CLEET witness said it would be faster, cheaper, and fairer; questions focused on why the bill was needed and whether sheriffs could already use such a process. No opposition testified, and the bill was left pending. HB 4642 drew extensive testimony after the author said it was prompted by a death involving an out-of-state jail contract. The bill would require counties contracting with out-of-state jail facilities to include Texas-like jail standards and oversight provisions. The author, a former detainee held in Louisiana, his wife, and a Texas Jail Project advocate described poor conditions, lack of accountability, and multiple deaths of Texans housed out of state. The Texas Commission on Jail Standards director said five counties are currently housing 1,251 Texas inmates out of state, mostly because of staffing shortages, and said the bill would give the commission more authority and oversight. The bill was left pending. The committee also heard HB 4350, which would allow peace officers to request redaction of personal information from online real property records. Supporters said officers face retaliation risks and should have protections similar to judges and other officials; a title industry witness cautioned that redaction should not compromise the integrity of land records. The bill was left pending. HB 3687 would require county fire marshals in counties over 100,000 to meet specified training and certification standards, and HB 4105 and HB 4205 would give Harris County preferences in construction contracting and require pay parity for comparable law enforcement ranks within the county, respectively; all drew support from county officials and were left pending. HB 5403 would repeal a special rule requiring Dallas and Tarrant county sheriffs to get commissioners court approval for commissary disbursements, and it was also left pending. Later, HB 4462 would let elected county officials in large counties choose outside counsel in civil cases involving them, rather than relying solely on the county attorney. Supporters argued this would reduce conflicts of interest and protect officials’ reputations; questions centered on who qualifies and whether it could conflict with county interests. Finally, HB 240 would restore a five-member quorum requirement for Harris County tax levies, effectively requiring all commissioners to be present before a new tax rate can be adopted; supporters framed it as a taxpayer protection, while the Conference of Urban Counties opposed it as giving one member a de facto veto and potentially disrupting the budget process. Both bills were left pending.

Transcript Highlights:

• objection to them Speaker and I have no objection to them Speaker and I have no objection to them being added
• whatsoever okay clerk see being added whatsoever okay clerk see being added whatsoever okay clerk see
• thing and so I think that's the only thing and so I think that's the only thing that's missing is adding
• dollars or an that's missing is adding dollars or an that's missing is adding dollars or an opportunity

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

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

Transcript Highlights:

• As you can imagine, I was shocked to see political ads funded by the State of Florida on both Amendment
• And it was truly confusing for the voter who was watching these ads, not knowing what is truth and what
• With this bill, my colleagues are adding more hurdles that will make it harder for Floridians, your constituents

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

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

Transcript Highlights:

• valorem tax purposes unequally for the Subcommittee on Property Tax.
• AG 4648 by and ruling the appeal of ad valorem taxes in certain state and local taxes in the enactment
• Chia relating to exemption from ad valorem taxation of property in certain charitable organizations.
• HB 4749 by Harris-Davalo, relating to the treatment for ad valerum tax.
• valorem tax sale, refer the committee on Ways and Means.

Bills: HB9, HB22, HB908, HB1392

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

Transcript Highlights:

• Commissioners updated its Model Act, which allows these additional benefits, referred to as value-added
• process, and TDI can get a complaint about your entire prior authorization process and review that ad
• you're going to, if you're going to require this, just line it up with the triennial so you're not adding

Bills: HB139

Keywords: ad valorem tax, tax rates, voter-approval, taxing unit, property tax, local government

Bills: SJR81

Keywords: tax exemption, ad valorem, tangible personal property, income production, constitutional amendment, 1185, senate, all

Transcript Highlights:

• Everything has been adding up in our industry.
• House Bill 2508 is a narrowly focused bill that would update the tax code to require an exemption from ad

Bills: HB249

Keywords: real property, ad valorem tax, tax appraisal, property value limitation, real estate taxation, property ownership

Transcript Highlights:

• But because they're already frozen in at a low freeze, the fact that we're adding to the exemption and
• ... ...in at a low freeze, the fact that we're adding to the exemption and tax rate means that even in

Bills: SB23, SJR85

Keywords: homestead exemption, elderly, disabled, ad valorem taxation, school district funding, Texas constitutional amendment, property tax relief, school district taxes, ad valorem tax, residence homestead, elderly homeowners, senior citizens, disabled homeowners, age 65 or older, school finance, tax exemption increase, local school taxes, property tax exemption, homestead tax relief, voter approval

Summary: The Senate Committee on Local Government heard testimony on Senate Bill 23 and its companion constitutional amendment, Senate Joint Resolution 85, both by Senator Bettencourt. The bills would increase the additional homestead exemption for elderly and disabled homeowners from $10,000 to $60,000, which proponents said would significantly reduce property taxes and help seniors and disabled Texans age in place. Bettencourt and supporters described the measure as part of a broader property tax relief package, estimating combined savings of about $950 for over-65 and disabled homeowners when paired with other recent homestead exemption changes. Witnesses largely supported the proposal. Testimony in favor came from a lawyer, a private citizen, Texas Realtors, the Texas Silver-Haired Legislature, and the Texas Association of Builders, all emphasizing relief for fixed-income seniors, housing stability, and the ability to remain in their homes. Several witnesses noted rising property taxes, medical costs, and the challenges seniors face in moving or affording home modifications. One witness from Every Texan said a flat homestead exemption is the most equitable way to cut property taxes, but argued against additional tax cuts generally, favoring a circuit-breaker approach and warning that permanent tax cuts could reduce funding for schools and other needs. The committee also discussed data showing many over-65 homeowners already pay no school property taxes in some counties and that the proposed changes would increase that share. After closing public testimony, the committee voted on the measures. Senate Bill 23 was reported favorably to the full Senate by a 7-0 vote, and S.J.R. 85 was also reported favorably by a 7-0 vote. The transcript also shows Senate Bill 898 being laid out and passed unanimously earlier in the meeting, with a recommendation for the local and uncontested calendar.

Bills: HB543

Keywords: tax exemption, ad valorem tax, tangible personal property, market value threshold, Alabama taxation laws, 923, senate, all

Transcript Highlights:

• considering that some of these substances are used for processing food products, while some may be added

Bills: HB25, HB38

Keywords: ivermectin, pharmacist authority, prescription-free, healthcare regulation, patient access, interest rate, ad valorem taxes, homesteads, property tax, tax deferral

Bills: HB176, HB180

Keywords: tax, ad valorem, voter-approval, local government finance, property tax, repeal, tax rates, school finance, tax reduction, compressed tax rate, education, funding

Bills: SB23, SJR85, SB 23

Keywords: homestead exemption, elderly, disabled, ad valorem taxation, school district funding, Texas constitutional amendment, property tax relief, school district taxes, ad valorem tax, residence homestead, elderly homeowners, senior citizens, disabled homeowners, age 65 or older, school finance, tax exemption increase, local school taxes, property tax exemption, homestead tax relief, voter approval

Transcript Highlights:

• district court, uh, a few sessions ago, there is a process called an agreed disposition, which was added
• thousands of protests every single day, but also a concern that we've taken a procedural item and now added
• we do and the The, uh, liaison officer, uh, we have all these responsibilities that have also been added

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

Bills: SB233, SB233

Keywords: ad valorem, taxation, local governance, advisory committee, Alabama Department of Revenue, eluding officers, law enforcement, penalties, public safety, criminal justice, 1136, house, all

Transcript Highlights:

• The analysis also states that this has no impact on local ad valorem revenue, and that is the bill, Mr
• I just want to thank you for adding it to today's agenda and appreciate your support. Thank you.
• Next, on tab 4, there's SB 856, disclosure of estimated ad valorem taxes, by Senator DiCeglie.
• Is the Senate considering adding any guardrails to how these dollars can be spent?

Bills: S7040, S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee met with a quorum present and took up three property-tax related bills before turning to a broader discussion of the Emergency Preparedness and Response Fund. SB 434, which would prohibit counties from increasing a residential property’s assessed value because the owner installed wind mitigation measures, was presented by Senator Lee and reported favorably. CS for SB 110, which clarifies that holders of 98-year-or-longer residential leases remain eligible for the homestead exemption even if the lease ends at death, was also reported favorably. SB 856, requiring online residential listing platforms to display estimated property taxes using prescribed calculation methods and not the current owner’s tax bill, drew support from property appraisers, Zillow representatives, and others and was reported favorably after questions about transparency and realtor obligations. The committee then considered SPB 7040, which would recreate and extend the Emergency Preparedness and Response Fund through December 31, 2027. Senator DiCeglie and Division of Emergency Management Director Kevin Guthrie argued the fund is needed for hurricane response, other natural and man-made emergencies, and reimbursement-based spending; they said the extension preserves legislative oversight that would otherwise lapse. Several senators questioned the use of the fund for immigration-related operations, detention facilities, and other non-disaster activities, as well as the lack of additional guardrails, reimbursement timing, and transparency. Guthrie said the division has used the fund for hurricanes, flooding, civil unrest, security operations, and other incidents, and that some reimbursements are still pending from the federal government. Public testimony on SPB 7040 was largely opposed. Speakers from the Florida Center for Fiscal and Economic Policy, the Southern Poverty Law Center, Florida for All, and others argued the fund has been repurposed for immigration enforcement and detention-related spending rather than true emergencies, and raised concerns about deaths in detention and the absence of competitive bidding and oversight. Guthrie answered extensive questions about the South Florida and North Florida detention facilities, Operation Vigilant Sentry, State Guard support, reimbursement requests, equipment purchases, and legislative access to facilities. The committee did not take a final vote on SPB 7040 within the portion of the transcript provided.

Transcript Highlights:

• I just want to thank you for adding it to today's agenda. I owe you a Coke Zero. That's all I say.
• I just want to thank you for adding it to today's agenda. I owe you a Coke zero. That's all I say.
• You'll see, so four of the five sources the conference added funds to the forecast.
• And we added funds over there as well. So this next slide shows some of the smaller tax sources.
• So even though the conference added money in the first budget year, added a little bit of money in the

Bills: S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers. SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements. The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.

Bills: HB626, SB265

Keywords: tax increment district, economic development, manufacturing zone, local governance, ad valorem tax, data processing centers, tax abatements, construction related taxes, energy infrastructure, 1136, house, all

Bills: HB351, HB351

Keywords: ad valorem tax, road funding, local government, referendum, Choctaw County, data privacy, consumer rights, personal data, data protection, Alabama Personal Data Protection Act, 1136, house, all

Bills: SB 39, SB 2129, SB 2141, SB 2246, SB 2323, SB 2439, SB 2722

Keywords: railroad, train, collision, information disclosure, safety, driver's license, reporting, off-highway vehicles, public land, safety certificate, transportation, Parks and Wildlife Code, tolls, county revenue, civil penalty, ad valorem tax, transportation funding

Transcript Highlights:

• Exempts animal feed from being subject to an ad valorem tax as tangible personal property if that feed
• This is just the constitutional amendment enabling the exemption of the. ad valorem feed store tax.
• Ad valorem tax, sales tax, and then franchise fees are largely our sources of income.
• As a result, we've reduced our reliance on debt, we brought our tax rate down, our ad valorem tax rate
• They're funded in- in part by an ad valorem property tax that is capped at 10 cents, but there are 173

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location