Video & Transcript Research : 'taxing unit'
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TX
Transcript Highlights:
- 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.
- We show you as Carl Isett with the Tax Association of Benefit Administrators and yourself, we show you
- I mean, imagine if we were doing our taxes every 3 years, it might be harder and more engaging and if
- 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 then you have small cities and special taxing units, which are subject to an 8% limit.
- Tax rates matter. Yes, and property taxes for industrial property taxes.
- Tax rates matter. Yes, and property taxes for industrial property taxes.
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 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.
- institutions and universities in the Texas Historic Preservation Tax Credit program.
- 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:
- 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
- Tax increase.
- And then you have small cities and special tax. Units which are subject to an 8% limit.
- My revenues from sales tax exceeded property tax.
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:
- So your biggest tax is going to be, let's say, your school taxes.
- Then you're going to have your city taxes. You're going to have your county taxes.
- property tax relief.
- It comes from a statewide sales tax, franchise tax, and other things.
- tax revenue.
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:
- 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
- appreciate each and every one of you for listening to the survivor stories as I know they can sometimes be taxing
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
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.
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.
- In 2006, voters demanded a $25,000 property tax exemption for low-income seniors.
- It is a poll tax on democratic participation.
- You pay your taxes. You take care of your family.
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
- Thank you. property for out of alarm tax purposes or for the subcommittee of property tax appraisals.
- a tax.
- the tax reported to the application of the taxpayer payments to the taxes, penalties, and interest for
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
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:
- It's not just about the tax rates and the ability of other taxing units to fill in the void.
- taxing units moved into the space with a $3.9 billion increase, which at the end of the day was about
- tax revenue for property tax revenue because you're using general revenue, which is mostly sales tax
- And so, it's really the same analysis across all taxing units. Thank you.
- beverage taxes, mixed receipts taxes, all the taxes that we have to pay.
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:
- Local taxing unit approval, let me repeat that, would require HFCs to obtain local taxing unit approval
- tax. rate multiplying when calculating their tax rate, which allows the taxing unit the ability to generate
- expenses to the taxing units.
- tax rate when the unit is located in a disaster zone.
- 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:
- units to fill in the void, um, as well as for school districts to raise their own tax rates and that
- 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
AZ
Transcript Highlights:
- I don't want to pay that tax'?
- Chairman, why should it be a tax?
- The budget process, which is for a future year, is different than tax, the tax filing system, which is
- None of those properties are paying any other taxes because they are now on tax-protected jurisdiction
- None of those properties are paying any other taxes because they are now on tax protected jurisdiction
Bills:
HB2091, HB2140, HB2320, HB2384, HB2398, HB2502, HB2780, HB2918, HB2939, HB2950, HB2999, HB4020, HB4026, HB4029
Keywords:
insurance, financial surveillance, regulations, assessments, Arizona Revised Statutes, investment, state treasurer, gold bullion, treasury management, financial regulations, school districts, bonds, financial advisors, elections, municipal advisors, cost of borrowing, lease agreements, school property, tax exemptions, impact aid revenue bonds
Summary:
The Senate Finance Committee approved the minutes from March 16, 2026, then heard testimony on a series of bills, with the chair noting that testimony and votes would be handled in batches because members were coming and going. HB 2939 would raise the rural qualified facilities tax credit from $20,000 to $25,000 per job for certain projects with initial investment under $2 billion. Lucid Motors supported the change as a tool to attract manufacturing jobs to rural Arizona, while opponents questioned whether the higher credit would actually create new jobs and pointed to a fiscal note that could reach $48 million. The committee later passed the bill 5-2.
HB 2950 would authorize municipalities and counties to form tourism improvement areas funded by lodging business assessments for marketing and tourism promotion. The Arizona Lodging and Tourism Association and Visit Phoenix supported the measure, describing TIAs as voluntary, locally controlled tools already used in other states and useful for rural destinations; senators pressed on whether the assessments were truly voluntary and how the districts would be formed and administered. The bill passed 5-2. HB 2780, a technical cleanup bill related to property tax lien foreclosure and excess proceeds sales, was described as conforming changes to a prior law creating a mechanism for delinquent taxpayers to recover equity; it passed 6-1.
HB 2502 would allow certain ASRS members who are elected officials to retire at normal retirement age without resigning their elected office, with the employer paying the alternate contribution rate. ASRS said it was neutral, and the sponsor and a lobbyist argued the bill would create parity with non-elected members who can retire and return to work; the committee passed it 5-2. HB 2140, as amended by a striker, would let the state treasurer invest up to 10% of trust and treasury monies in physical gold or silver bullion held in secure U.S. depositories. The sponsor and Sound Money Defense League supported it as a diversification and inflation hedge, while opponents argued gold is volatile, costly to store, and not a better use of taxpayer funds; the committee adopted the striker and passed the bill 4-2.
HB 2398 would require commercial liability insurance for watercraft rented or hired in Arizona, including peer-to-peer boat-sharing programs, while not affecting ordinary personal boat ownership. The sponsor, insurers, and rental operators said the bill responds to uninsured boats being rented through apps and to safety and liability problems; some members said training should also be addressed. The committee adopted an amendment and passed the bill 6-1. Finally, HB 2999 would create state affordable infrastructure districts to finance public infrastructure for housing through bonds, taxes, and assessments, with unanimous landowner consent and disclosure requirements. Home builders and contractors said the districts could lower upfront housing costs and improve financing, but contractors sought stronger payment protections and some senators worried the bill could add red tape and costs without guaranteeing savings to homebuyers. After adopting a large amendment, the committee passed HB 2999, though at least one member voted no and another passed on the vote.
TX
Transcript Highlights:
- local taxing unit approval.
- And as small of a taxing unit, relatively as we are Small as a taxing unit, relatively as we are compared
- tax rate multiplier when calculating their tax rate, which allows the taxing unit the ability to generate
- expenses to the taxing unit.
- tax rate to allow the taxing 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
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:
- The bill would extend the franchise tax credit, repeal the sales tax exemption, and tie the franchise
- The law allows a taxing unit to levy an unrestricted INS, interest and sinking property tax rate, to
- For those taxing units that want to claim fiscal responsibility by paying off debt early, the problem
- One factor prompting property tax bills to spike is the intentional decision by certain taxing units
- Adjusting their INS tax rates.
Keywords:
SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction, margin tax, Texas Tax Code, depreciation, amortization, broadcast rights
TX
Transcript Highlights:
- Then you're going to have your city tax, your county taxes, your flood taxes, and your port taxes.
- property tax relief.
- The typical cost to construct a new affordable housing unit using low-income housing tax credits tends
- For the property taxes from our tax rolls to benefit a far-off entity.
- lost tax revenue.
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