Transcript Highlights:

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

Bills: SB371

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, 923, senate, all

Transcript Highlights:

• of Wyoming, county, and other entities that don't have to pay the tax on that.
• It's an exemption for property tax.
• </c> it's an exemption for property tax. it's an exemption for property tax.
• </c> making the exemption applied to the tax making the exemption applied to the tax year<00:47:19.040
• </c><00:52:00.400><c> exemption</c> uh veterans uh property tax exemption uh veterans uh property tax

Bills: HB0026, HB0042, HB0067, HB0069

Keywords: tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent

Bills: HB0026, HB0042, HB0067, HB0069

Keywords: tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent

Transcript Highlights:

• . >> Parker Moore, Alabama House District 4, Morgan, Limestone, and Madison counties. >> Matt Butler,
• I'm from Mobile County. This is Mary Bruce Smithson; she is our committee clerk.
• Morgan Limestone and Madison counties Morgan Limestone and Madison counties Matt<00:08:37.680><c> Butler
• . >> Marilyn Lands, Alabama House District 10, Madison County.
• Uh, I just want to introduce myself as a very well-trained freshman member of the Senate County.

Bills: SB183, SB160, SB183, SB160

Keywords: tribal police, law enforcement, reservation safety, Ma-Chis Lower Creek Indian Tribe, indigenous rights, sales tax, use tax, sales and use tax, local tax exemption, county tax, municipal tax, county commission, municipal ordinance, resolution, Alabama Department of Revenue, tax administration, fiscal year, September 1 effective date, local government, tax exemption

Transcript Highlights:

• I have one of those requests for tax exemption.
• What the request is, is of course for sales and use tax exemption.
• Of course, all these bills are just exempting the state tax.
• They've raised $133,000 and the request is to exempt the sales tax on those... to exempt that sales tax
• So you could max out if you move to a small county at a $35,000 tax credit. to a small county at a $35,000

Bills: SB177, HB83, HB203, HB218, HB256, HB350, HB530, HB546, HB577, HB259

Keywords: entertainment, film, music, production incentives, Alabama Film Office, tax rebates, media industry, economic development, Baptist convention, tax exemption, sales and use tax, Alabama, nonprofit, HB203, High Socks for Hope, nonprofit tax exemption, sales tax, use tax, state tax exemption, local option tax exemption

Transcript Highlights:

• Matt Butler, House District 28, Edwalk County.
• Nicole Bracy, Junior, Mobile County.
• I'd also Talladega and Acusa counties.
• I'm your chairman, Margie Wilcox, House District 104, Mobile County.
• Say your name, what county you're from, and what school you attend.

Bills: HB397, HB523, HB397

Keywords: real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, parole procedures, advocacy, parole board, victim representation, inmate rights, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption

Transcript Highlights:

• Parker Moore, House District 4, Morgan, Limestone, and Madison counties.
• Matt Butler, House District 28, Edawal County. Bill Lamb, House District 62.
• Bill Lamb, House District 62, Tuscaloosa County.
• , Brown County.
• So, um, you know, this isn't like, as you said, it will now only apply to two counties.

Bills: HB473, HB397, HB397

Keywords: water recreation, public access, water bodies, recreational use, water commissions, real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption

Transcript Highlights:

• I am the Kaufman County District Attorney and as the Kaufman County District Attorney.
• Those taxes do not pay for that. Everybody in the county pays for that development.
• tax rate.
• that generates tax revenue for the county to pay for county services such as roads and emergency services
• Uh, notification is very important to us as county commissioners and county judge.

Bills: HB23

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

Transcript Highlights:

• And it just, it's real ironic to me that we can give a tax release or exempt folks on Second Amendment
• So, this bill will actually exempt them from all sales taxes, and it also has a provision in it that
• will give the municipalities and the local county government the option to exempt as well. >> So, the
• What I have for your consideration is a sales and use tax exemption for a 501(c)(3) called High Socks
• . consideration is a tax sales and use tax consideration is a tax sales and use tax exemption<00:12:12.240

Bills: HB187, HB98, HB360, HB394, HB398, HB388, HB187, HB98, HB360, HB394, HB398, HB388

Keywords: school safety, emergency response, training, public safety, Alyssa's Law, law enforcement, scholarship, tuition assistance, dependent education, Alabama, blackout license plate, HB360, Second Amendment Sales Tax Holiday, sales tax holiday, firearms, guns, ammunition, bullets, primers, gun accessories

Transcript Highlights:

• What this does is relieve that property tax. ...if that feed is also eligible for sales tax exemption
• They don't have to have a tax number; they're tax exempt, yet we are taxed for inventory, and we just
• We've been tax exempt.
• county appraisal districts are looking for new tax revenue.
• Kevin Kieschnick, Nueces County Tax Assessor-Collector."

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

Transcript Highlights:

• House Bill 23 clarifies an already existing tax exemption for charitable organizations for property used
• But Senator Nichols: It's to cities, to counties, all political subdivisions, districts, all taxing subdivisions
• The cities and counties go later, and some like Harris County don't even put their tax bills in the mail
• tax rate.
• This information just on the tax in urban counties - about half the tax rolls where you sleep, about

Bills: HB17, HB23

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

Transcript Highlights:

• House Bill 23 clarifies an already existing tax exemption for charitable organizations for property used
• But it's to cities, to counties, all political subdivisions, school districts, and all taxing subdivisions
• The cities and counties go later, and some of them, like Harris County, don't even put their tax bills
• And mailing this out for an urban county is 0.2 to 0.25 percent of our tax rate, and if y'all strap me
• You know, this information just on the tax look in urban counties is about half where the tax rolls are

Bills: HB17, HB23

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

Transcript Highlights:

• It ensures that only non-profit purposes are eligible for tax exemptions.
• think Republicans should get tax exemptions or tax breaks too.
• This isn't a tax exemption or a tax rate.
• And you know what we counties get? We get property tax.
• exemption because of that disabled veterans property tax exemption.

Bills: HB17, HB23, SB 10

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

Transcript Highlights:

• in uncollected property taxes for the county in 2023.
• tax exempt.
• in property taxes. ...our charitable tax exemption and will cost us nearly $1 million in property taxes
• This places the tax exemption at risk year over year.
• I'm the Williamson County Tax Assessor-Collector.

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:

• House Bill 1109 expands existing motor fuel tax exemptions to include counties.
• Which goes to the county lateral road fund, but unfortunately counties aren't exempt from paying into
• is also. eligible for sales tax exemption.
• Thanks, sir Larry Gattis Beams County Tax Assessor-Collector.
• wife's exemption in the other county.

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

Transcript Highlights:

• And what we have in the unincorporated areas of Bogota County in my area, Chip, that we represent and
• </c><00:02:46.319><c> increment</c> two municipalities tax increment two municipalities tax increment
• </c><00:03:21.840><c> increment</c> amount of property in the tax increment amount of property in the
• tax increment district<00:03:22.640><c> does</c><00:03:22.879><c> not</c><00:03:23.040><c> exceed</c
• </c> Mobile is interested in a new tax Mobile is interested in a new tax increment<00:03:33.360><c> district

Bills: HB308, HB308

Keywords: elections, voter registration, publishing requirements, cost-saving, transparency, property tax exemption, senior citizens, Mobile County, tax legislation, constitutional amendment, 923, senate, all

Transcript Highlights:

• According to Cass County Judge Travis Ransom, Cass County burns over 100,000 gallons on road taxed fuels
• SB 935 only exempts counties from paying the motor fuel tax if the gas or diesel is sold in the county
• Unfortunately, counties aren't exempt from paying into this fund, so many counties pay more into the
• It just doesn't make sense for the county to raise revenue with a property tax only to pay a sales tax
• It extends the R&D franchise tax credit program and repeals the insufficient sales tax exemption.

Bills: SB214, SB935, SB1030, SB1901, SB2018, SB2020, SB2066, SB2206

Keywords: HVAC, tax exemption, energy efficiency, residential heating, installation services, Energy Star, sales tax, residential, installation, sales tax exemption, Environmental Protection Agency, temporary exemption, motor fuel tax, county exemption, diesel fuel, gasoline tax, transportation funding, SB 1030, Texas Tax Code, use tax exemption

Transcript Highlights:

• These are publicly owned entities, you know, our local counties, cities who are doing this work.
• These are publicly owned entities, you know, our local counties, cities who are doing this work.
• And so every county is communicated with that these funds are available and are encouraged to apply,
• </c><00:40:10.680><c> is</c><00:40:10.960><c> communicated</c> and so uh every county is communicated
• It's all of Chippewa, Renville, and half of Meeker and part of Kandiyohi County.

Bills: HF919, HF1192, HF212, HF214

Keywords: wastewater, infrastructure, funding, Litchfield, economic development, environmental compliance, Hastings, water treatment, PFAS, nitrates, bonds, capital investment, public health, HF212, Round Lake-Brewster, Independent School District No. 2907, school construction, school building, sales tax exemption, use tax exemption

Bills: HB386, HB387, HB388, HB389, HB386, HB387, HB388, HB389

Keywords: HB386, food tax, grocery tax, sales tax reduction, use tax, Education Trust Fund, state revenue trigger, tax cut, consumer tax relief, Alabama sales tax, Alabama use tax, groceries, retail tax, revenue growth threshold, county and municipal tax, fiscal trigger, sales tax, food taxation, local government, financial growth

Transcript Highlights:

• SB160 is a new bill, but it's at the request of the County Commission.
• nothing to do with it except what the county says.
• Number one, we have a fair amount of local sales tax exemption bills that have been put in this committee
• I don't know if it's going to work or not, but it's to deal with all the local sales tax exemptions for
• Counties and the CI without having to absolutely make the decision.

Bills: SB1, SB83, SB159, SB160, SB1

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, adult-size changing table, changing station, accessible restroom, public bathroom, public building, public entity, ADA, Americans with Disabilities Act, accessibility, restroom renovation, new construction, grant program, state grant, local government facilities