Transcript Highlights:

• What's, what's y'all's total property tax budget?
• It will probably reduce business property taxes by about $22,500.
• What we're trying to do is eliminate taxes on the food chain, and this property tax is part of the food
• In fact, even the shelves themselves are subject to property tax.
• inventories under the property tax code and how harmful that tax is.

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:

• Property tax refunds offset 15.9% of the residential property tax burden.
• </c> of the residential property tax burden. of the residential property tax burden.
• </c> increasing property taxes. increasing property taxes.
• I mean, property taxes are going through the roof because we're forcing mandates on counties, whether
• </c> property tax base. property tax base.

Bills: HF2715 , HF2499 , HF3420 , HF3657 , HF2303

Committee: House Taxes

Keywords: HF2715, homestead credit refund, property tax refund, property tax relief, homeowner tax relief, homestead credit, co-pay reduction, Minnesota property taxes, tax rebate, state refund, income thresholds, inflation adjustment, property tax circuit breaker, housing affordability, elderly homeowners, fixed income, taxation, Minnesota Statutes 290A.04, renters credit, income tax

Transcript Highlights:

• resulted in roughly thirty million dollars in uncollected property taxes for the county in 2023.
• PLCA II provides a targeted fix for Gulf Coast counties facing frequent and substantial property tax
• the property, the unit's tax lien on the property is extinguished, and the purchaser of the property
• and in the Texas Property Tax Code.
• Because I can't have the major urban county driving up property taxes by 15 percent simply because they

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

Committee: Senate Local Government

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:

• Some counties do it. Most counties do not. Thank you for the question.
• Meanwhile, Garvin County has 0.07% of the credits, Beckham County has 2.9%. Kiowa County has 0.2%.
• for unclaimed property.
• Oklahoma collects this excise tax, and then counties will go ahead and collect the ad valorem.
• It could be a county.

Bills: SB683 , SB1579 , SB1389 , SB1387 , SB1390 , SB1391 , SB2063 , SB1829 , SB2060 , SB1842 , SB1398 , SB1212 , SB2158 , SB102

Committee: Senate Revenue and Taxation

Keywords: education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles

Transcript Highlights:

• The first one, SB301 by Hobie, is related to electronic filing of business property taxes allowed by
• the county.
• , where the revenue commissioner is authorized to perform duties of selling and redeeming land for taxes

Bills: SB301 , SB329

Committee: House Lee County Legislation

Keywords: Lee County, Alabama, business personal property tax, business property tax, personal property tax return, electronic filing, e-filing, tax administration, revenue commissioner, county tax, business tax return, tax preparer, third-party preparer, property tax returns, online tax filing, local legislation, land redemption, taxation, administrative fee

Transcript Highlights:

• Since everybody else is doing it, I thought Madison County could, too, on freezing taxes for those that

Bills: SB371

Committee: Senate Madison County Legislation

Keywords: SB371, Madison County, Alabama constitutional amendment, senior property tax exemption, property tax freeze, ad valorem tax, homestead exemption, elderly homeowners, senior citizens, age 65 and older, owner-occupied housing, principal residence, residential property tax, local tax relief, property tax assessment, county tax exemption

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:

• The petitioner must include a copy of the notice to the county and counties in their TCE.
• The cost to the county and these are county...
• Those taxes do not pay for... that. Everybody in the county pays for that development.
• That generates tax revenue for the county to pay for county services such as roads and emergency services
• Notification is very important to us as County Commissioners and County Judge.

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: SSB3113 , SSB3128 , SSB3135 , SSB3153 , SSB3172 , SSB3175 , SSB3134 , SF2029 , SF493 , SF2024 , SSB3008 , SSB3009 , SSB3114 , SSB3136 , SSB3138 , SSB3148 , SSB3152 , SF310

Committee: Joint Local Government

Keywords: law enforcement services, county sheriff, city police department, 28E agreement, intergovernmental agreement, shared services, police consolidation, police outsourcing, municipal policing, small cities, cost comparison report, public safety, property tax impact, collective bargaining, law enforcement contract, ordinance enforcement, sheriff contract, regional policing, local government, Iowa Code 28E.30

Transcript Highlights:

• While the intent of the legislature was clear, that counties cannot regulate density, many counties have
• Development in our county.
• rules and different applications, it seems, county by county and month by month.
• , Brazoria County, Fort Bend, Waller, Chambers, and Austin County.
• Adam Haynes, Conference of Urban Counties. Go ahead. Thank you, Conference of Urban Counties.

Bills: SB840 , HB2025 , HB2512 , HB3139 , HB3798 , HB3892 , HB4373 , HB4398 , HB4582 , HB4689 , HB5187 , HB5658 , HB5666

Committee: House Land & Resource Management

Keywords: HB 2025, Texas Property Code, plat filing, replat, amended plat, condominium plat, subdivision, county clerk, tax certificate, ad valorem taxes, delinquent taxes, property records, real property, land use, local government, property development, subdivision recording, condominium recording, tax receipt, eminent domain

Transcript Highlights:

• It applied to commercial property as well.
• It really is just about personal property rights on residential property.
• I mean, most of the property, I would say most of the property in the urban areas that this bill would
• They add measurable value to property.
• Now I can assure you, our hard-right Republican defends personal freedoms, low taxes, and property rights

Bills: SB840 , HB2025 , HB2512 , HB3139 , HB3798 , HB3892 , HB4373 , HB4398 , HB4582 , HB4689 , HB5187 , HB5658 , HB5666

Committee: House Land & Resource Management

Keywords: HB 2025, Texas Property Code, plat filing, replat, amended plat, condominium plat, subdivision, county clerk, tax certificate, ad valorem taxes, delinquent taxes, property records, real property, land use, local government, property development, subdivision recording, condominium recording, tax receipt, eminent domain

Transcript Highlights:

• exempt impacted Parcels the these tax exempt impacted Parcels the property<00:07:35.000><c> tax</c><
• </c> this committee wants to push property this committee wants to push property taxes<00:16:22.040><
• </c><00:19:59.960><c> Tax</c> this native Prairie Property Tax this native Prairie Property Tax exemption
• Prior to that year, landowners could have their property tax assessment adjusted by their local county
• </c><01:05:06.839><c> tax</c> ultimately falling on local property tax ultimately falling on local property

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:

• The property tax is the general fund revenue source the counties have, right?
• </c> Ramsey County tax.
• revenues,</c> income tax and property tax revenues, income tax and property tax revenues, which<00:41
• and the renters' credit goes directly to county residents to buy down those property taxes.
• year, our counties are going to increase property taxes.

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

Committee: Senate 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:

• taxes or other funding mechanisms, keeping overall tax rates more stable for the residents.
• This will enable the chief appraiser to determine if any property tax exemptions need to be updated.
• Increasing taxes on property owners is a serious matter.
• pay their taxes.
• Our property tax relief bill that we passed two years ago inadvertently caused some confusion for our

Bills: SB1277 , SB1531 , SB2452 , SB2520 , SB2521 , SB2529 , SB2538 , SB2539 , SB2541 , SB2873

Committee: House Ways & Means

Keywords: municipal sales tax, street maintenance, local option tax, Tax Code Chapter 327, sales and use tax, street repair, sidewalk maintenance, water infrastructure, wastewater system, stormwater system, local election, ballot language, reauthorization, municipal finance, infrastructure funding, Texas municipalities, street and sidewalk tax, special district tax, public works, property tax

Transcript Highlights:

• . >> Marilyn Lands, House District 10, Madison County. >> Donna ... over here to the left. >> Donna Evans
• , District 64, Baltimore County. >> Donna Evans, District 64, Baltimore County.
• House District 98, Mobile County. >> I'm your chairman, Margie Wilcox. >> I'm your chairman, Margie Wilcox

Bills: SB100 , SB122 , SB127 , HB182 , HB275 , SB100 , SB122 , SB127 , HB182 , HB275

Committee: House Boards, Agencies and Commissions

Keywords: property tax, ad valorem tax, real property assessment, assessment cap, county-wide reappraisal, CPI-U, Consumer Price Index, tax assessor, Class II property, Class III property, local government revenue, property tax relief, reappraisal, tax increment district, retroactive tax law, Alabama Code 40-7-2.2, appropriation, education funding, Southern Preparatory Academy, fiscal responsibility

Transcript Highlights:

• Provide counties an opportunity to operate county assistance districts without the county needing to
• Incorporated, Waller County.
• With the addition of sales and hotel occupancy tax authority the property is to be included in Uh, the
• District will bring welcome visitors to Waller County.
• About 45% of people want to spend tax money on roads, but not transit.

Bills: HB769 , HB2132 , HB3383 , HB3792 , HB5431 , HB5682 , HB5677 , HB5678 , HB5680 , HB5681 , HB5683 , HB5684 , HB5685 , HB5686 , HB4078

Committee: House Intergovernmental Affairs

Keywords: environmental regulation, sustainability, business compliance, state oversight, local control, pollution, renewable resources, grant program, neighborhood organization, pedestrian infrastructure, Texas Department of Housing, financial assistance, neighborhood organizations, grants, urban development, safety, public safety, housing development, low income housing, tax credits

Transcript Highlights:

• . ...from the tax revenues.
• House Bill 1508 repeals the Texas franchise tax. tax once and for all.
• state tax collections.
• tax relief from the Property Tax Relief Fund.
• eliminating the tax.

Bills: HB 105 , HB982 , HB1483 , HB1508 , HB2575 , HB3646 , HB3993 , HB4083 , HB4580 , HB4725 , HB5169 , HB5511 , HJR73 , HJR102 , HJR174 , HB3746 , HB4240

Committee: House Ways & Means

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

Transcript Highlights:

• They'll have to pay the back property taxes, yes ma'am. This is only on the transfer of property.
• , they would still be subject to back property taxes.
• Texas homeowners know that their property tax taxes contribute to public school funding and assume that
• It uses the property tax statement to direct taxpayers to the state's website called Property Tax Transparency
• are not penalized with higher property taxes.

Bills: HB195 , HB247 , HB255 , HJR2 , HJR4 , HJR6 , HJR31 , HJR34 , HB195 , HB247 , HB255 , HJR6 , HJR31 , HJR34

Committee: House Ways & Means

Keywords: school district, ad valorem tax, local revenue, tax collection, education funding, border security, tax exemption, ad valorem, real property, infrastructure, Texas-Mexico border, ad valorem taxation, farm products, livestock, timber, death tax, inheritance tax, estate tax, property transfer, constitutional amendment

Transcript Highlights:

• The Permanent Standing Subcommittee on Property Tax Appraisals will come to order to call the roll.
• where the local property tax appraisal district, after noticing of a public hearing, was forced to relocate
• property itself receives a go-ahead from the taxing entities.
• Chapter six of the Texas property tax code provides the legal requirements for an appraisal.
• So in populous counties, for example, five of our board members are appointed by those taxing entities

Bills: HB3557 , HB5578 , SB973 , SB974 , SB2068 , SB2073

Committee: House S/C on Property Tax Appraisals

Keywords: ad valorem tax, property tax, incomplete structure, human occupancy, tax exemption, HB 5578, Texas Tax Code, Section 6.062, appraisal district, county appraisal district, chief appraiser, budget hearing, public notice, notice of hearing, newspaper publication, website notice, social media notice, online newspaper, county government, property appraisal

Transcript Highlights:

• property tax as the state school levy.
• Our property tax assessors throughout the state have counties with different income levels and different
• Our property tax assessors throughout the state have counties with different income levels and different
• My property taxes went up 20% last year.
• My property taxes went up 20% last year.

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