Flores supports lowering Texas's property taxes. He believes that Texas taxpayers are overtaxed and the current tax rates are unsustainable. He wants to change the way property is being appraised. He wants a uniform methodology of appraisal that is consistent throughout Texas, instead of having 254 different counties using 254 different ways, limiting the role of individual chief appraisers in the each county. He wants the appraisers to be accountable to the voters. He wants the members of the board of appraisal districts to be voted in office, instead of appointed by taxing entities, making them directly accountable to the voters, removing the buffer that separates the taxing entities and the voters that currently exists. [21] He has said, "The system is broken. We need some meaningful tax reform so you and I can keep our houses and we won’t be taxed out of our property. We want to pay our fair share, but it’s not right to have a system that’s not fair and equitable." [22]
Child pornography
In 2025, Flores authored Texas Senate Bill 20, [24] [25] [26] a piece of legislation also known as the "Stopping AI-Generated Child Pornography Act", [27] that creates new criminal offenses for those who possess, promote, or view visual material deemed obscene, which is said to depict a child, whether it is an actual person, animated or cartoon depiction, or an image of someone created through computer software or artificial intelligence. It was passed by the Texas Legislature on May 28, 2025 unanimously in both chambers. It was signed into law by Governor Greg Abbott on June 20, 2025. [24] It will go into effect on September 1, 2025. [28] Flores told senators that technology which enabled the production of "offensive" material by child predators had "no redeeming value whatsoever" and asserted that the materials had often been "used to groom and abuse children." [29] His work on the bill was praised by Lieutenant Governor Dan Patrick, who called the law "a priority" to protect children in Texas and Texas citizens. [30] [31] [32]
Some critics described the law as unconstitutional, saying it violated the Free Speech Clause of the First Amendment which prohibits abridgement of freedom of speech and the press, including the legal precedent set in Ashcroft v. Free Speech Coalition. [33] [34] Much of the controversy regarding the law involves the broad language pertaining to "obscene" pornographic images as including A.I.-created, animated, and cartoon depictions, with some critics arguing it could have a chilling effect on anime, manga, graphic novels, and other media produced, distributed, or created within Texas. [35] [36]
