Transcript Highlights:

• There are three ways to prove up an unequal appraisal claim. in the tax code.
• B1 and B2, those two methods of establishing unequal appraisal.
• And if you are trying trying to establish unequal appraisal through A-1 or A-2.
• An unequal appraisal claim. This is only for unequal appraisals. This proposed bill.
• First, unequal appraisal claims are already hard to prove. The district controls all of that.

Bills: HB1952, HB3258, HB3524, HB3851, HB4478, HB4613, HB4703, HB4742, HB4744, HB4809, HB4864

Keywords: county appraisal district, board of directors, governance, taxing units, public representation, penalty, property report, taxation, timely filing, chief appraiser, appraisal district, ad valorem tax, property appraisal, tax protests, unequal appraisal, property rights, property tax, public employees, protest leave, appraisal review board

Transcript Highlights:

• One way to protest unequal appraisal is to simply compare your property's appraised value to the appraised
• values of other comparable properties and demonstrate that yours has been appraised unequally."
• Taxpayers have three statutory avenues to challenge unequal appraisal.
• District in a case involving my client, another unequal appraisal case involving Texas Disposal Systems
• They were seeking in that unequal... appraisal case, volumes of sensitive financial information that

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:

• Equal and uniform taxation is to protest unequal appraisal.
• properties' appraised values and demonstrate that yours has been appraised unequally.
• appraisal challenges to back up their appraised value. ...and other examples of market value in unequal
• Taxpayers have three statutory avenues to unequal appraisal.
• , another case, unequal appraisal case involving Texas disposal systems, they were seeking in that unequal

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:

• and county appraisals.
• It is not meant to be set by the appraiser. The appraisal district's primary job is to appraise.
• To the appraisal of the Tarrant appraisal district, it's not that they are unwilling to appraise.
• Appraisal Districts.
• appraised value.

Bills: HB329, HB361, HB546, HB1547, HB1745, HB2786, HB3235, HB3370, HB3575, HJR83

Keywords: appraisal, property value, residential real estate, tax code, appraisal review board, property owners, property tax, homeowners, property owner rights, property appraisal, taxation, Texas Tax Code, real estate, ad valorem tax, homestead exemption, market value, condemnation, tax appraisal, open-space land, land use

Transcript Highlights:

• The bill would allow appraisal districts to post.
• As Liana Mann, the Chief Appraiser, I am here on behalf of the Texas Association of Appraisal Districts
• The tax code section 6.412 addresses appraisal review board eligibility.
• Appraisal Districts in support of the bill.
• Of the Appraisal District approves the purchase or lease, then the Chief Appraiser notifies all the taxing

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

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:

• Madam Chair and members, Senate Bill 2501 modifies the definition of appraisal management company under
• the occupations and professions statute to include the administering appraisal panel who performs property
• appraisal services in Arizona for clients within a 12-month period.
• All the bill does is conform the definition of appraisal management company in Arizona statute to the

Bills: HB2010, HB2192, HB2310, HB2501

Keywords: digital goods, advertising, ownership, license, consumer protection, refund policies, streaming services, minors, content creators, online platforms, compensation, trust accounts, child protection, video content, privacy, employment, independent contractor, marketplace, digital services, contractual agreements

Bills: HB148, HB203, HB360, HB552, HB 1244, HB 1284, HB1533, HJR30, HB148, HB203, HJR30

Keywords: residential property, ad valorem tax, leasing, property appraisal, fair market rent, housing affordability, appraised value, tax limitation, housing market, affordable housing, leased residential real property, rent control, Texas Tax Code, property tax, residential leasing, homestead, tax code, appraisal review board, real estate sales, property tax relief

Transcript Highlights:

• To appraisal clause.
• Does it take long for your appraisal to come to a conclusion? Once we send it to appraisal?
• Right, obviously the client doesn't send it to appraisal; the insured or the insurer sends it to appraisal
• From the filed right of appraisal date to when the appraiser is appointed, it is 48 days.
• Appraisal legislation got so close last session.

Bills: HB345, HB721, HB2580, SB815, HB3057, HB4603, HB3233, SB495, HB3863, HB3914, HB4570, HB5099, HB5173, SB458

Keywords: insurance, appraisal process, disputed losses, residential property, policyholder rights, insurer obligations, natural disasters, appraisal expenses, umpire selection, policyholder, insurer, umpire, claims management, health care, cost disclosure, benefit plan, administrators, traumatic brain injury, health benefit plans, insurance coverage

Bills: HB345, HB721, HB2580, SB815, HB3057, HB4603, HB3233, SB495, HB3863, HB3914, HB4570, HB5099, HB5173, SB458

Keywords: insurance, appraisal process, disputed losses, residential property, policyholder rights, insurer obligations, natural disasters, appraisal expenses, umpire selection, policyholder, insurer, umpire, claims management, health care, cost disclosure, benefit plan, administrators, traumatic brain injury, health benefit plans, insurance coverage

Transcript Highlights:

• I'm talking about, uh, uh, appraisal districts and, uh, exemptions.
• I know that my appraisal district does that on a very ongoing basis.
• I'm here representing the Texas Association of Appraisal Districts.
• along with the data and technology needed to perform appraisals.
• Tax Tarrant County tax appraisal district said we can't help you.

Bills: HB249

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

Bills: SB 393, SB 414, SB 472, SB 578, SB 617, SB 710, SB 785, SB 973, SB 1059, SB 1062, SB 1352, SB 1450, SB 1502, SB 1547, SB 1566, SB 1567

Keywords: appraisal, tax code, property ownership, appraisal district, chief appraiser, homelessness, public notice, municipality, conversion of property, local government, housing, community engagement, electronic communications, municipal entities, transparency, public access, government accountability, property tax, reappraisal, data privacy

Bills: SB 393, SB 414, SB 472, SB 578, SB 617, SB 710, SB 785, SB 973, SB 1059, SB 1062, SB 1352, SB 1450, SB 1502, SB 1547, SB 1566, SB 1567

Keywords: appraisal, tax code, property ownership, appraisal district, chief appraiser, homelessness, public notice, municipality, conversion of property, local government, housing, community engagement, electronic communications, municipal entities, transparency, public access, government accountability, property tax, reappraisal, data privacy

Transcript Highlights:

• The appraisal districts have no way of knowing. This can create multiple issues.
• Appraisal districts cannot update the records accordingly.
• Senate Bill 2452 closes a loophole in how chief appraisers are compensated.
• Current law prohibits the chief appraiser of an appraisal district from having their compensation linked
• Conformity and compliance across appraisal districts ensure that property is appraised consistently and

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

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:

• Two years ago, however, our chief appraiser brought down an appraiser from Alaska to evaluate our refineries
• I have no idea how they chose the appraiser for that time.
• They will have already gotten their full appraisal at that point?
• Yes, they will have received their appraisal, and they will have filed their protest to the Appraisal
• The appraisals went up so high, and it's after the ARB hearing.

Bills: HB511, HB972, HB 1035, HB2481, HB2723, HB2742, HB2894, HB2962, HB3077, HB3093, HB3307, HB3684, HJR67, HJR72

Keywords: ad valorem taxation, caregiver exemption, Medicaid, long-term services, tax relief, assisted living, housing support, property tax exemption, caregiver support, residence homestead, tax exemption, unpaid caregiver, state tax code, property tax, caregiver, waiting list, intellectual disability, developmental disability, ad valorem tax, family support

Bills: HB201, HB272

Keywords: disabled veteran, partially disabled veteran, veterans property tax exemption, homestead exemption, ad valorem tax, property tax relief, surviving spouse, appraisal district, Tax Code, local government revenue, homestead portability, service-connected disability, veteran benefits, Texas property tax, residence homestead, disability rating, disaster response, financial assistance, helicopter, municipalities

Transcript Highlights:

• Chairman and members, House Bill 2501 conforms the statutory definition of appraisal management company
• with the federal definition by clarifying the entity that administers the specified appraisal panel
• that performs real property appraisal services within a 12-month period.
• All it does is just conform the state law of appraisal management company to the federal law.

Bills: HB2010, HB2192, HB2199, HB2279, HB2310, HB2459, HB2501, HB2555, HB2690, HB2693

Keywords: digital goods, advertising, ownership, license, consumer protection, refund policies, streaming services, minors, content creators, online platforms, compensation, trust accounts, child protection, video content, privacy, employment, mobile homes, recreational vehicles, landlord tenant laws, tenant rights

Transcript Highlights:

• This bill has to do with appraisals for homes and auto policyholders, specifically appraisals in residential
• and umpires for the appraisal process.
• Please help us implement mandatory appraisal rights for Texas.
• I urge this committee to please pass this appraisal clause bill.
• Each side picks an appraiser, and the two appraisers pick an umpire.

Bills: SB458, SB819, SB1238, SB1642, SB1643, SB1644, SB1791, SB1810, SB1824, SB1825, SB758, SB1455, SB1706

Keywords: insurance appraisal, property insurance, auto insurance, homeowners insurance, residential property, disputed loss, loss valuation, appraisal clause, appraiser, umpire, Texas Department of Insurance, TDI, insurance dispute resolution, claims adjustment, total loss, windstorm insurance, FAIR Plan, surplus lines insurance, policyholder, insurer

Bills: SB511, SB512, HB591, HB909, HB938, HB1154, HB1187

Keywords: automobile repairs, insurance transparency, repair shop liability, non-OEM parts, policyholder rights, automobile insurance, appraisal process, insurance policyholders, dispute resolution, claim valuation, family leave, insurance, paid leave, employment benefits, caregiver support, behavioral health, crisis services, mental health care, insurance coverage, healthcare access

Transcript Highlights:

• Here's the appraisals. Here's your fees.
• The appraisals, the 10-year appraisal.
• Just argue on the fact that the appraisal wasn't produced.
• And this bill is just focused on an appraisal.
• And this bill is just focused on an appraisal.

Bills: HB5489, HB5695, HB5699, SB291, SB292

Keywords: impact fee, moratorium, local government, Texas legislation, infrastructure funding, municipal utility district, eminent domain, bonds, assessments, infrastructure, Texas Commission on Environmental Quality, Harris County, Municipal Utility District, territory exclusion, debt service taxes, property taxation, condemnation, property acquisition, real property, appraisal reports

Transcript Highlights:

• But does that mean that in year, say if we have a five-year appraisal, year one after the appraisal,
• The appraised value is still 300.
• The example I’m giving is that upon appraisal, it went from 200 to 300, the value—appraisal from the
• at less than actual appraised value due to the limitation?
• So the majority of homes would be getting a special appraisal below actual appraised value or an artificially

Bills: HB287, HB340, HB412, HB440, HB514, HB515, HB521, HB543, HB553, HB570, HB961

Keywords: HB 287, Louisiana Tax Commission, ad valorem, property tax, property assessment, assessment fees, fee extension, sunset extension, public service property, utility property, insurance company property, financial institution property, tax administration, R.S. 47:1838, Act 296, reappraisal, ad valorem tax, valuation, Louisiana tax law, homestead exemption