The meeting of the Senate Committee on Local Government covered various pressing bills focused primarily on property tax issues. Notable discussions included the examination of Senate Bill 1052, which addresses appraisal challenges faced by Gulf Coast counties and aims to ensure tax calculations reflect realistic revenue expectations. Witnesses from local governments expressed the necessity of this bill, highlighting the severe financial implications of tax disputes on public services and education. Additionally, the committee reviewed Senate Bill 325, which reinforces the requirement for water availability to be confirmed prior to land development, as previous loopholes allowed developers to bypass this essential regulation. Public testimonies echoed concerns around the implications of unchecked property development and emphasized the need for proper resource allocation.
Relating to an exemption from ad valorem taxation of tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.
Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.
Relating to the repeal of provisions authorizing certain taxing units in the year following the year in which a disaster occurs to adopt an ad valorem tax rate that exceeds the voter-approval tax rate without holding an election to approve the adopted tax rate; making conforming changes.
Relating to the authority of the chief appraiser of an appraisal district to require a person allowed an exemption from ad valorem taxation of a residence homestead to file a new application or confirm the person's current qualification for the exemption.
Relating to the vote required by the governing body of a taxing unit to adopt an ad valorem tax rate that exceeds the voter-approval tax rate or authorize the issuance of tax bonds.
Relating to the repeal of provisions providing for the calculation of an unused increment rate and the use of that rate in calculating certain other ad valorem tax rates.
Relating to the plan required to be adopted by the board of directors of an appraisal district for periodically conducting certain reappraisal activities.
Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled.
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 residence homestead that is completely destroyed by a fire.