Sen. Mayes Middleton

Maddy summarySB 419 changes how Texas property taxes are calculated for solar energy systems. It requires appraisers to use a minimum 35-year useful life when calculating the depreciated value of solar property (replacing a prior 10-year maximum), which will likely lower property tax bills for solar owners. The bill directly affects homeowners and businesses with solar installations by altering the valuation method for property taxes. This change applies only to tax years beginning on or after January 1, 2026. The law modifies specific appraisal procedures in the Texas Tax Code without creating new taxes or exemptions.

Maddy summarySB 239 prohibits Texas political subdivisions (like counties and cities) from using public funds to hire lobbyists or pay nonprofit associations that primarily represent local governments and employ registered lobbyists. The bill specifically bans spending public money for activities such as lobbying state legislators or funding associations that contract with registered lobbyists. Taxpayers or residents can seek court injunctions to stop prohibited spending and recover attorney fees if they win a related lawsuit. This law applies to all public fund expenditures on or after its effective date, including payments made under pre-existing contracts.

Maddy summarySB 408 creates a Division of Inspector General for Education within the governor's office to investigate public education administration, specifically focusing on school safety and security compliance. The bill authorizes this division to investigate violations of school safety requirements and, if violations are found, allows the education commissioner to take control of a school district's management. It amends the Education Code to expand investigation powers for issues like unsafe facilities, excessive disciplinary placements, and assessment security concerns. This directly affects school districts, charter schools, and other public education entities by adding a new oversight layer for safety compliance. The key mechanism is granting the inspector general division authority to investigate and trigger management interventions for safety violations.

Maddy summarySB 382 prohibits Texas public school districts and open-enrollment charter schools from using artificial intelligence technology to provide classroom instruction or replace/supplement teachers' instructional roles. The bill directly affects schools by banning AI tools from delivering lessons or taking over teacher duties during instruction. It takes effect for the 2025-2026 school year, unless passed with a two-thirds vote for immediate implementation. The law specifically targets AI's use in teaching, not other school applications like administrative tools.

Maddy summarySB 327 establishes the Texas Adoption Assistance Program to help adoptive parents cover adoption-related costs. The program allows certified non-profit organizations (meeting IRS 501(c)(3) requirements) to collect donations and distribute funds to eligible adoptive parents for expenses like legal fees or travel. Certified organizations must undergo annual audits and partner with the state to ensure funds are used for adoption costs. This directly affects adoptive parents of Texas children who qualify under the program's criteria.

Maddy summarySJR 25 proposes a constitutional amendment to exempt all tangible personal property (such as vehicles, equipment, and furniture) from ad valorem property taxes in Texas, effective January 1, 2026. The amendment would remove current tax obligations for most tangible personal property, with one key exception: property with existing tax pledges for debt payments (e.g., vehicle loans) could continue to be taxed until those debts are paid, if stopping the tax would breach a contract. This change requires voter approval in the November 2025 election and would repeal several existing constitutional provisions related to property taxation. The amendment applies only to taxes imposed on or after January 1, 2026.

Maddy summarySB 395 prohibits Texas cities and counties from creating new guaranteed income programs that provide unconditional cash payments to residents. The bill defines such programs as those where individuals receive regular cash payments without requirements like job training or employment. It allows existing programs enacted before the law's effective date to continue until January 1, 2026, or until their original expiration. The law takes effect immediately if passed with a two-thirds vote, otherwise on September 1, 2025.

Maddy summarySB 405 restricts out-of-state political contributions to Texas candidates and committees. It sets limits: $5,000 for statewide offices, $2,500 for district offices, and $1,000 for county offices. Candidates must return violating contributions within specific deadlines, and political committees cannot contribute if over half their funds come from out-of-state donors. Violators face civil penalties up to three times the contribution amount, with the law taking effect September 1, 2025.

Maddy summarySB 409 prevents cities or counties in Texas from asking voters to approve general obligation bonds for a specific project if voters previously rejected the same project in a bond election within the last five years. The bill creates a clear 5-year waiting period after a voter rejection before a political subdivision can resubmit the same bond proposal. This rule applies only to bond elections ordered on or after September 1, 2025, and does not affect past or pending elections. The law aims to limit repeated voter referendums on rejected bond projects within a short timeframe.

Maddy summarySB 459 exempts tangible personal property (such as furniture, equipment, and vehicles) from ad valorem taxation starting with tax years beginning on or after January 1, 2026. This change directly affects property owners who currently pay taxes on such items, removing this tax burden for future tax years. The bill makes conforming updates to the Texas Tax Code by removing references to tangible personal property in sections about property assessment, taxation, and charitable organization exemptions. It does not alter current tax obligations for property taxed before 2026. The bill is currently pending in the Local Government committee after being filed in November 2024.