Video & Transcript DataContr Research : 'ad valorem tax'

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TX

Texas 2025 - 89th Regular

89th Legislative Session May 24th, 2025 at 12:05 pm

Texas House Floor Meeting

Transcript Highlights:
  • rate of the taxing unit for ad valorem tax purposes.
  • We've consistently added to DPS over the last several years.
  • valorem tax exemption or allocation in the calculation of the penalty for filing a late application
  • exemption for ad valorem taxation for the appraisal.
  • we don't have a state income tax.
Bills: SB37, SJR84, SJR87, SJR27, SB8, SB10, SB227, SB261, SB15, SB12, SB25, SB57, SB127, SB293, SB441, SB3059, SB512, SB241, SB1718, SB140, SB2055, SB2075, SB2018, SB1534, SB1567, SB785, SB1233, SB1580, SB1663, SB413, SB447, SB519, SB467, SB1579, SB1191, SB1021, SB1838, SB2807, SB2835, SB546, SB2121, SB2167, SB2035, SB2024, SB1032, SB1049, SB1266, SB1400, SB1302, SB401, SB1596, SB1281, SB1242, SB1343, SB310, SB1346, SB2753, SB2703, SB2221, SB1719, SB2177, SB800, SB790, SB748, SB571, SB1957, SB1923, SB1896, SB1760, SB1335, SB2368, SB2477, SB2587, SB2972, SB2986, SB2965, SB1563, SB1467, SB1164, SB1137, SB614, SB705, SB961, SB918, SB955, SB869, SB850, SB863, SB1610, SB1055, SB2206, SB457, SB2337, SB1362, SCR9, SB2405, SB2406, SB2407, SB2166, SB2148, SB535, SB777, SB827, SB1141, SB1330, SB1352, SB1664, SB1862, SB1936, SB1453, SB1448, SB1398, SB2137, SB2111, SB53, SB226, SB1677, SB1723, SB1839, SB36, SB38, SB815, SB1856, SB552, SB646, SB37, SJR84, SJR87, SJR27, SB8, SB10, SB227, SB261, SB15, SB12, SB25, SB57, SB127, SB293, SB441, SB3059, SB512, SB241, SB1718, SB140, SB2055, SB2075, SB2018, SB1534, SB1567, SB785, SB1233, SB1580, SB1663, SB413, SB447, SB519, SB467, SB1579, SB1191, SB1021, SB1838, SB2807, SB2835, SB546, SB2121, SB2167, SB2035, SB2024, SB1032, SB1049, SB1266, SB1400, SB1302, SB401, SB1596, SB1281, SB1242, SB1343, SB310, SB1346, SB2753, SB2703, SB2221, SB1719, SB2177, SB800, SB790, SB748, SB571, SB1957, SB1923, SB1896, SB1760, SB1335, SB2368, SB2477, SB2587, SB2972, SB2986, SB2965, SB1563, SB1467, SB1164, SB1137, SB614, SB705, SB961, SB918, SB955, SB869, SB850, SB863, SB1610, SB1055, SB2206, SB457, SB2337, SB1362, SCR9, HB5560, HB762, HB107, HB114, HB300, HB138, HB4386, HB2495, HB581, HB3348, HB5323
Summary: The meeting was quite extensive and covered a wide range of bills, with notable discussions centered on healthcare, education rights, and criminal justice. A significant focus was given to HB2286, which proposed amendments aimed at enhancing parental rights in education, particularly regarding curriculum content and opt-in requirements for sex education. This sparked a heated debate among members who expressed concerns about balancing educational content with parental rights. Another notable bill included SB2405, which addressed the ongoing functions of the Texas Board of Criminal Justice, emphasizing the importance of maintaining structural integrity within state criminal justice affairs.
TX

Texas 2025 - 89th Regular

Senate Session (Part I) Apr 14th, 2025

Texas Senate Floor Meeting

Transcript Highlights:
  • In a galaxy far away, when a young tax assessor met

  • ...added level of scrutiny when these short-barrel firearms
  • estimate of over 300,000 Texans who could be concerned about becoming criminals just because they're adding
Summary: The meeting was centered around a series of bills, with notable discussions on SB1810, which mandates transparency in title insurance premium rates and SB1320, which establishes an Organized Oilfield Theft Prevention Unit. Senators engaged in thorough debates over the implications of these bills, including the collection and publication of industry data to enhance accountability. The committee also addressed concerns about charter school expansions and their oversight, notably through SB605, aimed at regulating charter schools more stringently based on their academic and financial performance. Ultimately, most bills were passed with a majority consensus among committee members, showcasing a collaborative effort to improve legislative processes in Texas.
TX

Texas 2025 - 89th Regular

Senate Session (Part II) Apr 14th, 2025

Texas Senate Floor Meeting

Transcript Highlights:
  • proposing a constitutional amendment to authorize the legislature to provide for a temporary exemption from ad
  • valorem taxation of the appraised value of an improvement to a resident's homestead that is completely
Summary: The meeting was convened to discuss several legislative measures, including important constitutional amendments such as SJR27, which proposes changes to the membership and authority of the State Commission on Judicial Conduct. The provision aims to enhance public oversight of judicial conduct and eliminate the ability for the commission to issue private sanctions against judges. Following extensive debate, the amendment proposed by Senator Huffman to increase public membership was adopted, leading to the eventual passage of the resolution with a vote count of 27 to 4. Members expressed support for greater transparency within the judicial system.
TX

Texas 2025 - 89th Regular

Jurisprudence Mar 26th, 2025

Senate Jurisprudence Committee

Transcript Highlights:
  • The child has an attorney ad litem.
  • excuse me, the parent still has custody; the parent determines what's in the best interest, not the ad
  • Senate Bill 1838 relates to the appointment of attorneys ad litem.
  • ...and the compensation of certain attorneys ad litem in
  • It also would authorize courts to remove attorneys or guardians ad litem for submitting false payment
Summary: The meeting involved discussions primarily focused on family law and child protection cases, featuring several bills aimed at clarifying legal standards and fee schedules. Notably, Senator Byrd introduced SB2052, which reinforces the parental rights in child custody matters, establishing a presumption that parents act in the best interest of their children. This bill drew support and testimonies from various stakeholders, highlighting the need for clarity in legal proceedings regarding child custody. Additionally, Senator Zaffirini's SB1838 addressed the compensation of attorneys in child protection cases, emphasizing the importance of clear fee schedules to ensure fair compensation. Testimonies from legal experts underscored the existing confusion around attorney fees and the need for standardized procedures. Overall, the committee acknowledged the importance of these bills in protecting children's rights and ensuring fair legal representation for families.
TX

Texas 2025 - 89th Regular

89th Legislative Session Apr 17th, 2025 at 09:04 am

Texas House Floor Meeting

Transcript Highlights:
  • valorem tax-related information, and HB 3199 by Craddick relates to the requirement that certain ad
  • valorem tax-related notices be delivered to a property owner by certified mail.
  • the bank account to cut people's property taxes.
  • valorem tax rates of the taxing unit for the year in which a property owner provides notice that the
  • From ad valorem taxation, a portion of the market

Summary: The meeting of the legislative committee featured discussions on various proposed bills, focusing on issues pertinent to education, taxation, and public health. Notably, the committee addressed HB 4847 regarding the discrimination of school district tax-related information, which sparked significant debate among members. There were multiple public testimonies in favor of and against provisions within the new legislation concerning the delivery of tax notices to property owners, showcasing the diverse opinions held by stakeholders. The committee chair emphasized the importance of transparency and equity in tax communications, and members were urged to consider the implications of the proposed changes carefully.
TX

Texas 2025 - 89th Regular

Ways & Means Apr 14th, 2025 at 10:04 am

House Ways & Means Committee

Transcript Highlights:
  • This PFZ would capture incremental state hotel occupancy taxes, sales taxes, and mixed beverage taxes
  • I was gonna say this isn't a hot tax, but it is a hot tax—hot meal tax bill.
  • They are not adding an additional tax on the residents of the county.
  • We're adding the tax to those who are coming in to visit the county, so I think this is good for the
  • and the sales tax.
Summary: The committee meeting involved a range of discussions focused on local economic development through various House Bills primarily related to hotel occupancy taxes. Noteworthy was the presentation of House Bill 2370, which aims to allow municipalities like Harlingen to use hotel occupancy tax revenue retroactively for convention center expenses, facilitating fiscal responsibility and community involvement via voter approval. Representative Lopez encouraged support for the bill, highlighting its potential benefits for the city's budget and operational flexibility. Testimonies from local leaders, including Harlingen's Mayor, reinforced the need for this legislative change to support vital city projects.
TX

Texas 2025 - 89th Regular

Finance Apr 9th, 2025

Senate Finance Committee

Transcript Highlights:
  • It extends the R&D franchise tax credit program and repeals the insufficient sales tax exemption.
  • , and sales tax.
  • tax revenue.
  • This applies a tax similar to a sales tax on non-residential buildings.
  • local tax rate.
Summary: The meeting focused on several key pieces of legislation, including Senate Bills 2018, 2206, and 1901. SB2018 aims to establish a tax credit for businesses contributing to non-profits that promote family stability, while SB2206 proposes a transition in Texas' R&D tax structure to support innovation and small businesses. Each bill drew significant attention and public testimony, highlighting their potential economic impacts and the importance of supporting local communities. Notably, public testimony revealed strong support and concerns regarding SB2206, particularly in relation to new job creation and economic growth versus the need for fiscal responsibility.
TX

Texas 2025 - 89th Regular

Economic Development Apr 14th, 2025

Senate Economic Development Committee

Transcript Highlights:
  • the state hotel occupancy tax.
  • This includes the state hotel occupancy tax and state sales and use taxes from their hotels, restaurants
  • , state hotel occupancy tax, and mixed beverage taxes that exceeds the base year.
  • taxes to be...
  • But the dollars we're talking about here are the state dollars for sales tax hotel occupancy tax that
Summary: The committee meeting featured a comprehensive discussion surrounding several bills, notably SB1756, SB2297, and SB1483, which are aimed at restructuring hotel occupancy tax revenues and convention center funding in various municipalities. Senators expressed strong opinions about SB1756, with Senator Birdwell highlighting that limiting project financing zone revenues could severely impact cities like Fort Worth and hinder ongoing tourism development efforts. Meanwhile, local leaders from Pflugerville and Anna spoke in favor of bills supporting regional economic growth and infrastructure investment, emphasizing the increasing need for enhanced convention facilities to accommodate rising populations and attract events.
TX

Texas 2025 - 89th Regular

Ways & Means May 12th, 2025 at 09:05 am

House Ways & Means Committee

Transcript Highlights:
  • tax credit.
  • tax credit directly.
  • franchise tax credit becomes.
  • valorem tax exemptions and allocations, specifically the Freeport exemption and allocation for property
  • decision by certain taxing units to hold INS tax rates constant while property values rise.
Summary: The meeting of the committee involved extensive discussions on various important pieces of legislation. Notable among them was SB2206, which aims to extend and improve the state's research and development tax credits, ensuring Texas remains competitive in innovation-driven industries. This bill received strong support from the Texas Association of Manufacturers and other stakeholders, emphasizing the need for continued investment in R&D to bolster economic growth and job creation. Additionally, SB2779 was discussed, which focuses on proper allocation and use of hotel occupancy taxes (HOT) for beach maintenance in coastal communities, specifically addressing concerns about the oversight and management of these funds by local park boards.
TX

Texas 2025 - 89th Regular

Finance Apr 23rd, 2025

Senate Finance Committee

Transcript Highlights:
  • code in relation to tax exemption for exotic game.
  • Taxing this fuel as if it were used to propel...
  • A vehicle is inconsistent with the purpose of the tax.
  • It dealt with an exemption from certain motor fuel taxes for counties.
  • It dealt with relating to an exemption from certain motor fuel taxes for counties.
Bills: SB771, SB2345, HB135
Summary: The Senate Finance Committee meeting covered crucial legislative discussions surrounding several important bills, particularly focused on firefighter pension reforms and tax equity for diesel fuel. Senate Bill 771, presented by Senator Hinojosa, seeks to rectify a gap in state tax law regarding tax credits for diesel fuel used in auxiliary power units. The bill drew support from several witnesses who emphasized its importance for maintaining fairness in tax treatment across fuel types. Additionally, House Bill 135, aimed at providing tax exemptions for exotic game sales, was discussed with fervent support from stakeholders within the industry. Public testimonies highlighted the positive economic impact of the bill on rural communities in Texas. The committee also reviewed Senate Bill 2345, another pension-related bill, which showcased collaboration between the city and the firefighters' association.
TX

Texas 2025 - 89th 2nd C.S.

Local GovernmentAudio only. Aug 26th, 2025

Senate Local Government Committee

Transcript Highlights:
  • Yes, and if they can contact all these taxing entities or have those taxing entities tell them.
  • Even if you're not planning on raising the tax rate?
  • Well, we don't know what the tax rate is going to be because the tax rate should be going down as the
  • You know, this information just on the tax look in urban counties is about half where the tax rolls are
  • advocates for lower property taxes.
Bills: HB17, HB23
Summary: The meeting of the Senate Committee on Local Government focused primarily on two bills, HB23 and HB17. HB23, which clarifies existing tax exemptions for charitable organizations, particularly concerning the Houston Livestock Show and Rodeo, received unanimous support from committee members and was reported out without opposition. Meanwhile, HB17 sparked more robust discussions surrounding transparency in property tax notifications. Proponents argued the necessity of providing clear, direct information to taxpayers about rate changes, while opponents raised concerns about the financial burden this would impose on school districts and local governments, asserting that the bill could lead to significant mailing costs and create an unfunded mandate.
TX

Texas 2025 - 89th Regular

Finance Apr 16th, 2025

Senate Finance Committee

Transcript Highlights:
  • at the retail tax rate.
  • It's per barrel we get severance tax revenue.
  • If you have increased production, you're bringing in sales tax severance tax revenue.
  • This bill saves staff time and state resources spent processing paper tax.
  • Any additional tax on financial transactions, whether on transfer.
Summary: The meeting of the committee focused on several key bills including SB2873, SB2900, HJR4, SB1574, and SB2774. Senator Nichols played a prominent role in discussing and moving multiple bills forward, indicating strong bipartisan support as votes consistently showed 'aye' without any dissent in the committee. Public testimony was received during discussions of these bills, notably around HJR4, which addresses concerns from the financial sector regarding the imposition of new taxes on transactions, and SB2774, which modifies the tax definitions to better include industrial uniform rental businesses. The discussions highlighted the importance of economic implications as well as sector-specific needs and benefits, ensuring various sectors were represented in the discourse. The committee adjourned with all bills reported favorably for further consideration by the full Senate.
TX
Transcript Highlights:
  • the exemption from ad valorem taxation of property owned
  • Many Texans only learn about rate changes when their tax bills arrive.
  • HB 17 requires tax entities to mail notices to every property owner regarding any tax rate.
  • It would require taxing entities to provide uniform and easy-to-understand notices.
  • We actually mailed postcards to every property tax account, including all your mineral accounts.
Bills: SB2, SB3, SB10, SB16, SB5, SB9, SB7, SB17, SB4, SB19, SB54, HB23, HB17, HB16
Summary: The committee meeting led by Senator Perry addressed various legislative measures including discussions around House Bill 23, which clarifies tax exemption for charitable organizations serving agricultural youth in populous counties. The bill was successfully passed with unanimous support after being brought up for expedited consideration. Notably, the discussion around Senate Bill 10 became contentious as Senator Bettencourt moved to not concur with House amendments citing potential tax increases, initiating a discussion about the implications and future direction of the bill. Furthermore, the importance of tax rate transparency was highlighted in the presentation of House Bill 17, aimed at improving communication regarding property tax rates to taxpayers, ensuring broader public engagement in tax matters and hearings as feedback and participation in the past had been low.
TX

Texas 2025 - 89th 1st C.S.

Local Government Aug 1st, 2025

Senate Local Government Committee

Transcript Highlights:
  • And then they look over at the ad valorem taxes, particularly
  • So we do have to work on ad valorem taxes.

  • So in addition to property taxes, the city collects sales taxes.
  • Would you say your sales tax revenues are larger than your property tax?
  • taxes were lower.
Bills: SB9
Summary: The Senate Committee on Local Government met to discuss the implications of Senate Bill 9, which focuses on property tax appraisal reforms. The bill's primary goal is to lower the voter-approved tax rate from 3.5% to 2.5%. During the meeting, various stakeholders provided testimony, highlighting concerns about the potential impact of the cap on local governments, especially in rapidly growing areas. Senators engaged in extensive discussions about the balancing act between tax relief and the need for robust public services, emphasizing the need for local flexibility to meet constituents' needs. The bill faced opposition from local officials who argued that the cap could hinder essential services like police and fire departments, as well as infrastructure maintenance.
TX

Texas 2025 - 89th Regular

Finance May 21st, 2025

Senate Finance Committee

Transcript Highlights:
  • This bill would expand that range by adding an 8% option.
  • Even a tax impact like this can be really meaningful.
  • This bill adds food bank vehicles to the list of exempt vehicles in the tax code from state tax on the
  • or the Texas Insurance Premium Tax.
  • The tax credit allows higher education institutions to make necessary updates.
Summary: The committee meeting focused on several house bills, notably those concerning environmental conservation, tax incentives for local businesses, and public safety. Key discussions revolved around HB3486, which introduces a sales and use tax incentive for restaurants purchasing Texas farm-raised oysters. Testimonies highlighted the importance of supporting local oyster farming to mitigate the decline of natural oyster reefs, and several witnesses praised the initiative for its potential environmental benefits. HB2688 also received attention, where representatives emphasized its role in enhancing public safety through improved support for police officers, echoing the community's need for stable recruitment and retention strategies in law enforcement.
TX

Texas 2025 - 89th Regular

Finance May 7th, 2025

Senate Finance Committee

Transcript Highlights:
  • i.e., transfer tax, or what is better known as a federal level estate tax.
  • Since the state repealed the death tax in 2015, Texas has largely ceased collecting it.
  • HJR2 amends the Texas Constitution to prohibit the state from enacting a death tax.
  • Texas will figure out a way to do it without that kind of tax.
  • We're adding to that list of eligible projects shovel-ready reservoirs.
Bills: HB3077, HJR2, HJR7
Summary: The meeting focused on HJR7, with substantial discussions surrounding Texas' dire water infrastructure needs and proposed funding allocations. The committee, led by Chairman Perry, emphasized the necessity for a dedicated funding source to address an estimated $154 billion required for both water supply projects and repairing aging infrastructure. Witnesses, including executives from various engineering and environmental organizations, testified about the critical state of Texas' water systems and the anticipated shortfall of 6.8 million acre-feet of water annually by 2070. Testimony highlighted the urgency of implementing strategies such as desalination and flood mitigation to secure Texas' future water resources.
TX

Texas 2025 - 89th Regular

Finance Apr 2nd, 2025

Senate Finance Committee

Transcript Highlights:
  • , and I do represent the Tax Assessor-Collector's Association.
  • So a $10 gift tax, even in that scenario, we're still taxing a widow on the transfer of that vehicle
  • with a $10 gift tax.
  • on $1,000 that doesn't reflect the actual value I am being taxed on at a time.
  • If you're going to tax it, at least tax me on the net equity, but we're getting rid of all of that.
Summary: The meeting of the Senate Committee on Finance included the introduction of SB1337 by Senator Krayton. This bill aims to provide a fair and accurate system for calculating tax obligations, mandating the comptroller to assess penalties only on the net tax due from a taxpayer rather than allowing overpayments to offset underpayments under limited circumstances. Senator Krayton elaborated on how the bill ensures that taxpayers who overpay can use that surplus to cover any underpaid taxes of the same type, ensuring fairness for both the state and taxpayers. Several discussions ensued regarding the administration of the bill, with contributions from various members including representatives from the Comptroller's Office.
TX
Transcript Highlights:
  • to the requirements regarding Notice of certain property tax
  • related information to be provided by taxing units and appraisal districts to local government.
  • House Bill 23 relating to the exemption from ad valorem

Bills: SB2, SB3, SB10, SB16, SB5, SB9, SB7, SB17, SB4, SB19, SB54, HB23, HB17, HB16
Summary: The meeting primarily focused on the discussion of several key bills, including HB17 which addresses the notification requirements regarding property tax by taxing units to local governments, and HB23 which seeks an exemption from ad valorem taxation for property owned by non-profit corporations. Senate Bill 19 was also a highlight, prohibiting political contributions during special legislative sessions. Significant attention was given to SB53, which relates to election procedures regarding voter registration issues, emphasizing the need for clarity in the election process. Discussions were lively, with members raising differing viewpoints and implications of the proposed changes.
US
Transcript Highlights:
  • Many of the tax cuts in the Tax Cuts and Jobs Act are

  • particular concern to Iowans: the Tax Cuts and Jobs Act reduced the death tax, giving families the ability
  • If we let the Tax Cuts and Jobs Act...
  • taxes for the top 1% and adding to the deficit.
  • To the extent that they have tax cuts for the working class.
Summary: In this joint hearing of the House Committee on Small Business and the Senate Committee on Small Business and Entrepreneurship, the primary focus was on the importance of making the Tax Cuts and Jobs Act of 2017 (TCJA) permanent. The chair emphasized that small businesses are crucial for the nation's economic recovery, especially in the wake of current federal policies perceived as detrimental. Witnesses shared their experiences and highlighted how the tax cuts facilitated job creation and business expansion, stressing the need for continued support through ongoing tax relief measures. The meeting included discussions about the economic implications of the TCJA's potential expiration, with members voicing their concerns regarding how this could impact small businesses and the broader economy.
US

Us Congress 2025-2026 Regular Session

Business meeting to consider certain pending nominations. Apr 29th, 2025 at 09:00 am

Senate Finance Committee

Transcript Highlights:
  • Keyes, who has decades of experience in the tax policy world. Mr.
  • Keyes spoke about the importance of permanently extending and building on the Tax Cuts and Jobs Act to
  • prevent a more than $4 trillion tax hike, and deliver certainty and stability to American families and
  • Tax relief. Mr.
  • Keyes, meanwhile, is fully committed to extending the Republicans' 2017 tax cut for billionaires.
Summary: This meeting of the committee was centered around the consideration of nominations for two key positions: William Kimmett as Undersecretary of Commerce for International Trade and Kenneth Keyes as Assistant Secretary for Tax Policy at the Treasury Department. Members were given the opportunity to provide remarks on the nominees, with discussions revealing contrasting views on their potential impact on U.S. economic policy. While some members expressed support for the nominees, highlighting their qualifications and expertise, others voiced strong opposition, arguing that their confirmation would further a harmful economic agenda that favors billionaires over average Americans. Senator Wyden, the ranking member, emphasized concerns about trade chaos and the detrimental effects on workers and businesses across the country.

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