Video & Transcript Research : 'local taxing unit'
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TX
Transcript Highlights:
- In my local community in the panhandle of Texas, that excludes a lot of my hardworking patients who have
- Texas consistently leads the nation as the best state for business and has one of the lowest tax burdens
- Less than $40,000 so the state of Texas paid $82,000 of our tax money.
- So we work very closely with the, with the, um, with the local, uh, healthcare providers as we try to
- This is not me sitting down with my wife for an evening and doing my taxes. This is.
Bills:
HB139
TX
Transcript Highlights:
- Now, when you look at what's happened on percentage property tax growth by taxing units by type, and
- this is over 25 years, you'll see some pretty heavy fluctuations on special taxing units, depending on
- And ultimately, whether the state is buying down local property tax dollars, it's all taxpayer money.
- And then you have small cities and special taxing units, which are subject to an 8% limit.
- Property owners should engage in local government budget and tax rate hearings.
Bills:
SB9
Keywords:
property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit
Summary:
The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding.
Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed.
Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.
TX
Transcript Highlights:
- It simply reduces the rollback rate, a.k.a. now the voter-approved tax rate, for taxing jurisdictions
- It simply reduces the rollback rate, a.k.a. now the voter-approved tax rate, for taxing jurisdictions
Keywords:
flooding, public safety, outdoor warning sirens, disaster preparedness, emergency response, flood warning, outdoor sirens, local government, safety measures, flood management, emergency preparedness, municipal safety, disaster response, disaster relief, emergency funding, Meteorological forecasting, local government assistance, training facilities, hemp regulation, consumable products
Summary:
The Senate Committee on Finance met in the second special session and considered a series of bills, mostly related to flood response, water infrastructure, taxation, school accountability, property fraud, and legislative procedure. Senator Zaffirini presented SB 18 on TCEQ permit exemptions for certain erosion, floodwater, and sediment control dams or reservoirs; Senator Perry presented SB 2 on flood relief preparedness, SB 14 on credit impact fees and water supply/conservation incentives, and SB 5 on Hill Country relief funding; Senator Bettencourt presented SB 3 on early warning flood sirens, SB 9 on replacing STAAR with three annual tests and strengthening A-F accountability, and SB 10 on lowering the rollback tax rate from 3.5% to 2.5%; Senator West presented SB 16 on property transaction ID requirements and new real property theft/fraud offenses; and Chair Huffman laid out SB 34, which changes legislative witness immunity rules from transactional immunity to testimonial immunity consistent with federal law. The committee also heard brief explanations that several bills were the same as versions previously passed by the Senate or committee, and there was limited public testimony, with no witnesses on most bills and only position cards on SB 16. Senator West raised a concern on SB 10 about a possible carve-out for police pay raises, but Senator Bettencourt said no change would be made at that time. For SB 34, Chair Huffman explained the bill would still allow compelled testimony before the legislature but would no longer provide blanket immunity, while preserving the right to counsel.
The committee voted favorably on all bills considered. SB 18, SB 2, SB 14, SB 3, SB 16, SB 5, and SB 34 were reported out unanimously or near-unanimously, while SB 9 passed 10-1 and SB 10 passed 8-3. At the end of the meeting, Senator West requested to be shown voting nay on SB 9, and the chair granted unanimous consent. The committee then recessed subject to the call of the chair.
TX
Transcript Highlights:
- Now, when you look at what's happened on percentage property tax growth by tax units by time... ...and
- You'll see some pretty heavy fluctuations in special taxing units depending upon whether they're actually
- And then you have small cities and special tax. Units which are subject to an 8% limit.
- Property owners should engage. in local government budget and tax rate hearings.
- Local officials are very responsible stewards of tax dollars, and for them, this bill probably isn't
Keywords:
property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit, school assessment
TX
Transcript Highlights:
- And so these mixed income deals use the reduction in property taxes that they receive from the local
- housing finance corporations to purchase and declare property tax exempt properties without local consent
- As you know, municipalities rely on ad valorem tax revenue to provide many local services for their communities
- And I do oppose the abuses that have led to properties being tax exempt without corresponding local connection
- David Stout: that the reason why local property taxes are so high, especially in El Paso County, is that
Keywords:
HB 21, Texas Tax Code, ad valorem tax, property tax, delinquent taxes, tax delinquency, penalty reduction, interest rate, split payment, installment payment, tax relief, county tax collector, taxing unit, property owner, tax collection, voter-approval tax rate, no-new-revenue tax rate, tax increase election, supermajority, 60 percent threshold
TX
Transcript Highlights:
- And we support this bill because it provides a tax savings for local businesses that choose to purchase
- It offers tax relief to businesses that are Investing in local agriculture and supply chains.
- from their tax liability.
- In the tax code from state sales tax on the purchase and rental of its vehicles.
- And may be used against the Texas business franchise tax or the Texas insurance premium tax.
Bills:
HB104
Keywords:
property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval
TX
Transcript Highlights:
- OK, so, um, just to clarify, the ESF is a tax on oil and gas severance taxes right?
- in a, in a traditional sense like a sales tax or property tax.
- It is still a tax on private industry that we're using.
- We could reduce property taxes by 5 billion immediately.
- use tax revenues on manufactured housing.
Bills:
HB104
Keywords:
property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval
TX
Transcript Highlights:
- It's taxing.
- And surviving family members of homicide, Texas Equuseearch and Texas Crime Victims United, and I can
- court and the bondsman by sending out my investigators and getting police departments and fugitive units
- I was never offered a victim advocate by local law enforcement in Georgetown.
- I was never given information about local resources.
Bills:
HB47
Keywords:
HB 47, Texas Tax Code, ad valorem taxes, property tax, voter-approval tax rate, tax rate election, taxing unit, injunction, taxpayer rights, property owner, local government finance, tax refund, attorney's fees, court costs, voter-approved tax increase, tax reform, municipal taxes, county taxes, school district taxes, bond election
AL
Transcript Highlights:
- in service and Sisterhood capital United in service and Sisterhood capital United in service and Sisterhood
- States of America and to the United States of America and to the United States of America and to the
- Continental Army to tour the United Continental Army to tour the United States and to help reconnect
- taxing to come up with exactly are we taxing to come up with exactly are we taxing to come up with this
- privilege tax that's assessed on each of privilege tax that's assessed on each of privilege tax that's
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
FL
Transcript Highlights:
- So my hope is to ensure tax dollars are spent appropriately.
- This is the process that we have in these United States of America.
- It is a poll tax on democratic participation.
- You pay your taxes. You take care of your family.
- I want to say I believe this is An unfunded mandate for local government.
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
TX
Transcript Highlights:
- is imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency
- AG 4648 by and ruling the appeal of ad valorem taxes in certain state and local taxes in the enactment
- of the uniform state sales tax and the related and local government finance reform, referred the committee
- a tax.
- H.R. 196 by Dutton proposing constitution may require in the periodic review state and local tax preferences
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
TX
Transcript Highlights:
- and Menendez, relating to the powers and duties of the Texas Division of Emergency Management for local
Keywords:
real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap
TX
Transcript Highlights:
- We're getting back to an issue of how to use top-down guidelines to lower the growth of taxing unit expenditures
- and therefore property tax bills for school taxes across the state.
- taxing units.
- Senate Bill 9 relating to the calculation of the voter approval tax rate for certain taxing units.
- unit.
Keywords:
real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap
TX
Transcript Highlights:
- Because local governments keep spinning and they keep taxing, so I suggest that needs to be done.
- State and local fiscal discipline, stronger limits on local property taxes, and the elimination of all
- It's not just about the tax rates and the ability of other taxing units to fill in the void.
- And so, it's really the same analysis across all taxing units. Thank you.
- When you said there's no sales tax in Cass County, you meant the local piece, right?
Keywords:
HB 8, school finance, compressed tax rate, maximum compressed tax rate, MCR, PYMCR, property tax, school district taxes, Education Code, Tax Code, state aid, school funding formula, local school taxes, Texas school finance, tax rate compression, public education funding, ad valorem tax, tangible personal property, income-producing property, business personal property
TX
Transcript Highlights:
- More money for compression, state and local fiscal discipline, stronger limits on local property taxes
- And, and also this chart reflects only school taxes, but the table reflects all taxing units.
- And so it's really the same analysis across all taxing units. Thank you.
- Will the owner of a multi-family unit, will they see their property tax bill go down?
- Tax rates can go up and are intended to go up so that, OK, so that taxing units, so it's not an unfunded
Keywords:
HB 8, Texas public school accountability, school accountability, public school transparency, STAAR, state assessments, instructionally supportive assessment program, Student Success Tool, Texas Education Agency, TEA, accountability ratings, A-F ratings, through-year assessment, benchmark testing, norm-referenced assessment, college career military readiness, CCMR, local accountability plan, school district performance, campus turnaround
TX
Transcript Highlights:
- The typical cost to construct a new affordable housing unit using low-income housing tax credits tends
- And so these mixed-income deals. use the reduction in property taxes that they receive from the local
- It's a taking of the local tax base from a jurisdiction that had no control over it.
- Also, the reason why local property taxes are so high, especially in El Paso County, is that 70% of El
- Also, the reason why local property taxes are so high, especially in El Paso County, is that 70% of El
Keywords:
housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation
TX
Keywords:
housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation
TX
Transcript Highlights:
- Local taxing unit approval, let me repeat that, would require HFCs to obtain local taxing unit approval
- a raid statewide to drop in HFCs without any local approval by any specific individual taxing unit.
- tax. rate multiplying when calculating their tax rate, which allows the taxing unit the ability to generate
- expenses to the taxing units.
- a higher tax rate to allow the tax unit to collect additional revenue equal to the taxing unit's required
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
TX
Transcript Highlights:
- local taxing unit approval.
- Let me repeat that: it would require HFCs to obtain local taxing unit approval, just like we did with
- taxing unit.
- And as small of a taxing unit, relatively as we are Small as a taxing unit, relatively as we are compared
- expenses to the taxing unit.
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.
TX
Transcript Highlights:
- Local tax and bond elections in our state are something I know that you all can agree with.
- There is a requirement for the local taxing entities to provide this information to the Comptroller.
- Perhaps, even though it's not directly related to the property tax rate, if there's a local school in
- This bill provides transparency on taxing unit bonds at a level that's currently not available.
- And so, again, to impose this tax in Texas and in the United States, Texas alone, would be especially
Keywords:
taxing unit, bond database, local government, transparency, civil penalty, education reform, funding allocation, school infrastructure, teacher recruitment, student achievement, tax exemption, water conservation, graywater systems, rainwater harvesting, ad valorem taxation, county commissioners, HB 1587, Texas sales tax holiday, back-to-school tax holiday, clothing tax exemption