Transcript Highlights:

• . exemptions. exemptions.
• So, what is a homestead exemption?
• So, what is a homestead exemption? So, what is a homestead exemption?
• exempt more. exempt more.
• that can be exempted decreases. that can be exempted decreases.

Keywords: 926, house, all

Summary: The meeting was a high-level walkthrough of Act 73, with staff from Legislative Council and the Joint Fiscal Office summarizing major education policy, governance, tax, and fiscal changes. The presentation covered class-size minimums and related enforcement, creation of a state aid for school construction program, narrowed tuition eligibility for approved independent schools, changes to State Board of Education appointments, special education reporting and staffing, and a new report on standards for schools deemed small or sparse by necessity. It also noted that some provisions take effect immediately or in 2025, while the major funding and tax changes are contingent on new school districts being operational and a foundation formula report being received, with most of those changes targeted for July 1, 2028. The central fiscal change described was a move from the current locally voted budget and varying homestead tax system to a foundation formula. Under that model, districts would receive an educational opportunity payment based on a base amount per pupil, adjusted by student weights for factors such as pre-K, economic disadvantage, English learner status, and special education, with small-school and sparsity weights replaced by support grants. Districts could still seek limited supplemental district spending above the foundation amount, subject to a cap and a uniform method for raising the funds, with excess collections recaptured at the state level. The presenters also described transition mechanisms to phase in the new system over several years. The tax section explained that Act 73 would replace the current property tax credit with a homestead exemption and create a new non-homestead residential classification intended for second homes and short-term rentals, though further statutory or regulatory work would still be needed to implement it. The JFO presentation emphasized that the act also creates regional assessment districts for reappraisals and includes a transition to smooth changes in education tax rates. No committee vote or formal action was taken during the presentation; it was informational only.

Transcript Highlights:

• There is an exemption for uh the tax.
• . exemption. exemption.
• <00:16:11.440> used<00:16:11.680> by exemption for um properties used by exemption
• <00:39:08.720> that's provide that exempt property that's provide that exempt property that's
• housing property that is exempt from housing property that is exempt from property<00:46:14.079>

Keywords: 1187, senate, all

Transcript Highlights:

• I just want to be clear that the bill would exempt. any increases in value from taxation or exempt from
• I think all of the exemptions are approved and admitted.
• An exemption that is specific to a portion of the property.
• In their current exemption after we had a few calls.
• Yet, they do not receive the same tax exemption as livestock and crops.

Bills: HB195, HB247, HB255, HJR2, HJR4, HJR6, HJR31, HJR34, HB195, HB247, HB255, HJR6, HJR31, HJR34

Keywords: school district, ad valorem tax, local revenue, tax collection, education funding, border security, tax exemption, ad valorem, real property, infrastructure, Texas-Mexico border, ad valorem taxation, farm products, livestock, timber, death tax, inheritance tax, estate tax, property transfer, constitutional amendment

Transcript Highlights:

• <01:27:57.920> in exemption in exemption in Minnesota<01:27:59.719> I<01:27:59.800>
• again through statute as our exemption again through statute as our exemption<01:28:07.520> that<
• we would without the exemption.
• we would without the exemption.
• Well, first, the exemption that we are seeking is the same as the other four exemptions we have that

Keywords: 1187, senate, all

Transcript Highlights:

• <00:43:30.599> data approach and would simply exempt data approach and would simply exempt
• of the certificate of need exemption of the certificate of need exemption under<01:33:01.880>
• > list of certificate of need exemptions list of certificate of need exemptions and<01:41:23.760>
• is also exempt and this exemption<01:52:34.320> applies<01:52:34.719> to<01:52:34.960>
• purchases<01:52:35.520> made exemption applies to purchases made exemption applies to

Keywords: 1187, senate, all

Transcript Highlights:

• This will bring the total for elderly and disabled homeowners to a whopping 200,000 exemption.
• The general homestead exemption was $5,000. The general homestead exemption was $5,000.
• The disabled and veterans exemption was $10,000.
• So for 40-some years, the disabled and veterans exemption has stayed the same.
• 50,000 over-65 exemption would make it a supermajority.

Bills: SB23, SJR85

Keywords: homestead exemption, elderly, disabled, ad valorem taxation, school district funding, Texas constitutional amendment, property tax relief, school district taxes, ad valorem tax, residence homestead, elderly homeowners, senior citizens, disabled homeowners, age 65 or older, school finance, tax exemption increase, local school taxes, property tax exemption, homestead tax relief, voter approval

Summary: The Senate Committee on Local Government heard testimony on Senate Bill 23 and its companion constitutional amendment, Senate Joint Resolution 85, both by Senator Bettencourt. The bills would increase the additional homestead exemption for elderly and disabled homeowners from $10,000 to $60,000, which proponents said would significantly reduce property taxes and help seniors and disabled Texans age in place. Bettencourt and supporters described the measure as part of a broader property tax relief package, estimating combined savings of about $950 for over-65 and disabled homeowners when paired with other recent homestead exemption changes. Witnesses largely supported the proposal. Testimony in favor came from a lawyer, a private citizen, Texas Realtors, the Texas Silver-Haired Legislature, and the Texas Association of Builders, all emphasizing relief for fixed-income seniors, housing stability, and the ability to remain in their homes. Several witnesses noted rising property taxes, medical costs, and the challenges seniors face in moving or affording home modifications. One witness from Every Texan said a flat homestead exemption is the most equitable way to cut property taxes, but argued against additional tax cuts generally, favoring a circuit-breaker approach and warning that permanent tax cuts could reduce funding for schools and other needs. The committee also discussed data showing many over-65 homeowners already pay no school property taxes in some counties and that the proposed changes would increase that share. After closing public testimony, the committee voted on the measures. Senate Bill 23 was reported favorably to the full Senate by a 7-0 vote, and S.J.R. 85 was also reported favorably by a 7-0 vote. The transcript also shows Senate Bill 898 being laid out and passed unanimously earlier in the meeting, with a recommendation for the local and uncontested calendar.

Transcript Highlights:

• On line 34 is another tribal property tax exemption for a property in Cook County.
• On line 34 is another tribal property tax exemption for a property in Cook County.
• 49 and this would provide um that exempt 49 and this would provide um that exempt property<00:36
• <00:37:06.079> from distribution systems are exempt from distribution systems are exempt from
• <00:37:32.640> for permanent property tax exemption for permanent property tax exemption for

Keywords: 1187, senate, all

Transcript Highlights:

• And there's also this notion that by having this exemption, it gives some ability to the states to spend
• It's 400 million by removing this PTE exemption. You know what that number is?
• It's 400 million by removing this PTE exemption, that's going to be money taken out of this state and
• It is being taken right now, right this instant, because you did not renew the PTE exemption at the end
• It is being taken right now, right this instant, because you did not renew the PTE exemption at the end

Keywords: 1187, senate, all

Transcript Highlights:

• House Bill 46, an act relating to inheritance tax exemptions. Representative Gordon.
• House Bill 46, an act relating to inheritance tax exemptions. Representative Gordon.
• House Bill 46, an act relating to inheritance tax exemptions. Representative Gordon.
• property exempt from taxation. property exempt from taxation.
• <00:33:08.240> from an act relating to an exemption from an act relating to an exemption from

Keywords: Video Starts 00:00 Convene 01:02 Motions, Petitions, and Communications 07:51 Stand at Ease 11:46 Introduction of New Bills and Resolutions 26:33 Adjournment 46:41, 958, all

Summary: The House convened with an invocation and the Pledge of Allegiance, then established a quorum with 98 members present. The chamber approved the journal from January 6, excused absent members, and suspended the rules to allow co-sponsorships and vote modifications. No committee reports, second readings, or orders of the day were needed. During announcements, a member invited colleagues to a Welcome Back to Frankfurt reception and the House adopted a citation honoring Michael Dean Hilton, with remarks noting his long career in Kentucky politics and lobbying. The House also adopted a citation recognizing Hank Parker. The clerk reported a large number of new filings, including House Bills 35 through 230 and several resolutions and constitutional amendments covering topics such as education, taxes, health care, firearms, housing, labor, elections, agriculture, public safety, and retirement systems. Among the measures introduced were bills on scholarship eligibility, respiratory care, retirement benefits, alcohol licensure, public notices, school curriculum, privacy protection, medical billing, housing, firearms-related issues, Medicaid expansion, cannabis, wage transparency, and healthcare price transparency. Resolutions included one recognizing election principles in Kentucky, one honoring victims of UPS Airlines Flight 2976 and responders, and others on political violence, memorial highways, law enforcement support, and ALS awareness. No substantive votes on legislation occurred beyond the citation adoptions and routine procedural approvals, and the House adjourned until 2:00 p.m. on Thursday, January 8, 2026.

Transcript Highlights:

• , that type of property would qualify for this additional tax exemption.
• You would get an exemption on all of them. Is that how I should interpret the bill?
• for this tax exemption.
• And then I will get homestead exemption on all of those properties? You recognize? Thank you.
• You would get a tax exemption on these additional properties.

Summary: The Ways and Means Committee met on March 27, 2025 and first considered HJR 1257 and its implementing bill, HB 1259, which would create two $25,000 property tax exemptions and an assessment cap for long-term rental properties owned by Floridians who also have a homestead in the state. Supporters argued the measure would increase long-term rental supply and help Florida residents, while opponents from counties and cities warned of a large revenue loss, potential tax shifts to businesses, and weak guardrails against abuse. Members raised concerns about wealthy owners holding many condos, possible family-member workarounds, and whether savings would actually reach tenants. The committee adopted an amendment to the implementing bill, then reported both measures favorably after party-line-leaning debate and recorded votes. The committee then unanimously reported HB 761, which limits deferred ad valorem and non-ad valorem tax relief to properties with a just value of $1 million or less and raises the minimum tax certificate sale amount from $250 to $500. Members also unanimously approved CS/HB 733 on brownfields, which expands and clarifies the state brownfields program, and two Osceola/Sunbridge local bills, CS/HB 4043 and HB 4059, dealing with special district infrastructure and district boundary expansion subject to voter approval. HB 995 on Areas of Critical State Concern, focused largely on the Florida Keys, was amended to remove the ad valorem tax exemption portion and to adjust the growth cap from 500 to 825 units, then was reported favorably. Later, the committee approved HB 6021, which repeals sales tax on all bullion purchases of gold, silver, and platinum, with supporters calling it a sound-money measure and critics asking about future revenue effects if related legal-tender legislation passes. Finally, the committee passed HB 1339, which excludes wind-damage mitigation improvements from assessed value for property tax purposes, after adopting a clarifying amendment about secondary water barriers. Throughout the meeting, most bills were reported favorably, often after brief debate and with little or no public testimony beyond support or opposition from affected local-government and industry groups.

Transcript Highlights:

• But I will say that I think providing this exemption, a 50% property tax exemption for groups like Cirrus
• But I will say that I think providing this exemption, a 50% property tax exemption for groups like Cirrus
• But I will say that I think providing this exemption, a 50% property tax exemption for groups like Cirrus
• This tax is... current tax exemption on air airport in current tax exemption on air airport in a<00:21
• SF 1027 would exempt airport leased property from property tax exemptions at a rate of 50% in communities

Keywords: 1187, senate, all

Transcript Highlights:

• So it's only for residents, this exemption, or it's everyone? It'll be...
• And before that, there is a tax exemption. And then I said, well...
• And before that, there is a tax exemption.
• from the $25,000 tax exemption.
• But did you really need that exemption, right?

Summary: The House Revenue and Finance Committee met to consider two tax-related measures sponsored by Representative Holofsky. The first was House Substitute 1 for House Bill 386, the Tipped Worker Tax Relief Act of 2026, which would allow a temporary Delaware income tax deduction of up to $15,000 for qualified tips for tax years 2027 through 2029, with phaseouts at higher incomes and a refundable credit for lower-income workers. Committee discussion focused on whether the bill applied to residents and non-residents, whether credit-card tips were included, the need for an updated substitute, and the expected fiscal impact. The Office of the Comptroller General said the bill would likely reduce general revenue and that the fiscal note had not yet been fully reviewed, while Deputy Secretary Goldsmith said the Department of Finance could administer it and that implementation costs would be modest. After public comment, the committee voted on a motion to release the bill, but it did not receive enough votes, so the chair said she would walk it for additional signatures. The committee then heard Senate Bill 219, which would phase in an increase in the military pension income exemption from $12,500 to $25,000 by tax year 2029. Representative Holofsky argued the measure would help attract and retain military retirees, support the economy, and provide a strong return on investment through spending, taxes, and community participation. Members raised concerns about whether the benefit should be income-based, with one member arguing that higher-income retirees may not need the tax break, while supporters emphasized the multiplier effect and the value of veterans to the state. Public testimony from Veterans of Foreign Wars representatives strongly supported the bill and described how the exemption could influence retirement decisions and local economic activity. A motion to release the bill also failed to get enough votes, and the chair said she would walk it for signatures before adjourning the meeting.

Transcript Highlights:

• And so if you go back to 2015, the homes... state exemption was $15,000.
• We're going to take the homestead exemption that now goes from 65 down to 55.
• Someone said, you're the father of folks with exemptions.
• Homestead exemption, that's a $1,300 savings, one average.
• Every time we put homestead exemptions on the ballot, it passes overwhelmingly.

Keywords: 1185, senate, all

Transcript Highlights:

• as to whether that should be a full exemption or should remain a 90% exemption or some other level of
• This was this exemption, the public utility tax exemption for...
• This exemption, the public utility tax exemption for manufacture and sale of natural gas as a transportation
• That machinery and equipment sales and use tax exemption has a reporting requirement.
• We're exempting 13, so 4 through 12 and 14 through 16.

Summary: The Citizens Commission for Performance Measurement of Tax Preferences met on October 22, 2025. Members approved the September 22, 2025 meeting minutes unanimously and reviewed a draft 2026 meeting schedule, tentatively setting meetings for May 6, August 4, September 15, and October 20, 2026, without taking a formal vote. The commission then worked through its commissioner comments on tax preference reviews, with Commissioner Forsyth recusing himself from the natural gas for transportation and energy sales to silicon smelters items. The discussion focused on reconciling endorse/endorse with comment/does not endorse positions into final recommendations. The commission adopted comments for the liquefied natural gas preference, the natural gas for transportation preference, the energy sales to silicon smelters preference, several low-income housing and veterans-related preferences, and other reviewed tax preferences. Several comments emphasized reporting burdens, the need for clearer legislative guidance, and in the veterans’ item, the possibility that low use may reflect limited visibility of the preference. Staff also clarified the reporting requirements for the natural gas transportation preference and the rationale for continuing the LNG preference while asking the legislature to consider a Department of Revenue workgroup report. All commissioner comment packages were ultimately adopted by roll call votes, with the relevant recusals noted. No members of the public testified in person. The chair invited written testimony by email or mail and thanked staff and members for their work. The next commission meeting was announced for May 6, 2026, at 10 a.m.

Transcript Highlights:

• The subsection also provides that such exempt portions of a hearing may not be off the record, and exempt
• However, such recordings and transcripts are confidential and exempt from public records requirements
• SPB 706 saves from repeal the public meeting and public records exemptions in that section.
• We received unanimous recommendations from respondents that the exemptions should be renewed as is.
• The bill saves from repeal the public record and meeting exemption for exempt or confidential and exempt

Summary: The Committee on Regulated Industries met with a quorum present and took up two Open Government Sunset Review bills. SPB 706 would preserve the public meeting and public records exemptions for portions of Florida Public Service Commission hearings involving proprietary confidential business information, such as utility financial data, plant designs, and other sensitive records discussed in rate or related proceedings. Staff explained that the exemptions are set to repeal in 2026 and that PSC-related stakeholders unanimously supported renewing them; the committee adopted a motion to submit the bill as a committee bill and then reported it favorably. The committee then considered SPB 708, which would remove the scheduled repeal date for public records and meeting exemptions covering confidential information held by the Florida Gaming Control Commission. Staff said the bill maintains current policy and that interviews with the commission and stakeholders supported keeping the exemptions in place. The committee again adopted a motion to submit the bill as a committee bill and reported it favorably. No opposition was presented on either measure, and there were no substantive amendments. After both roll calls, the committee completed its business and adjourned.

Transcript Highlights:

• It says providing for retroactive application of the exemption.
• Senate Bill 300 appellate court clerks public records exemption.
• public records custodians when the exemption expires.
• The exemption is necessary to prevent the release of information.
• exemption to remove the word confidential, but retains it as exempt, just to make sure that we're not

Summary: The Committee on Governmental Oversight and Accountability met with a quorum present and took up a full agenda of bills, many involving public records exemptions and government operations. Several measures were reported favorably, including SB 342 on an Agency for Health Care Administration public records exemption for employees facing threats; SB 7018 preserving a public records exemption tied to parental consent/judicial bypass records for minors seeking abortions; SB 626 lowering quorum requirements and allowing remote participation for the Council on the Social Status of Black Men and Boys; SB 710 protecting personal information of Crime Stoppers employees, board members, volunteers, and their families; SB 300 extending clerk personal-information protections to appellate court clerks; and SB 302 creating a similar exemption for Judicial Qualifications Commission employees. The committee also approved SB 7010 and SB 7008, which preserve and narrow public records exemptions related to the Department of Financial Services as receiver for insolvent insurers and the financial technology sandbox, respectively. The committee also heard and advanced several policy bills. SB 820 codifies the Office of Faith and Community in the Executive Office of the Governor; Senator Polsky questioned whether the office was duplicative of existing services and raised concerns about religion in state governance, while supporters argued it complements existing networks and helps connect Floridians to services. SB 1144 codifies the Hope Florida program, with supporters describing it as a connector to community resources and critics again raising concerns about overlap, private donations, and accountability; both SB 820 and SB 1144 passed on largely party-line votes with Senator Polsky voting no. SB 804 would redesignate the SS American Victory as the state flagship, but Senator Rodriguez opposed giving up the current flagship designation for the Key West schooner, though the bill still passed favorably. SB 214 designates August 21 as Fentanyl Awareness and Education Day and passed without opposition. SB 1088 requires certain state customer-service phone lines to offer callback features, and SB 576 makes technical fixes to service-of-process law; both were reported favorably. Additional bills included SB 1524, a broad Department of State measure with a strike-all amendment that revises grant-review procedures, adds an America 250 funding focus, and changes commission-fee and oath requirements; Senator Arrington and Senator Polsky expressed concerns about reviewer qualifications, grant criteria, and the impact on arts and cultural programs, and both voted no while the bill still passed. SB 1640, on confidentiality of lethality assessment forms in domestic violence cases, was amended to allow disclosure to domestic violence centers while barring disclosure to state attorneys, and it passed favorably. SB 1160 expands health insurance premium benefits for certain officers catastrophically injured or killed in the line of duty; supporters from the Fraternal Order of Police appeared in support, and the bill passed unanimously. The committee also confirmed eight appointments to the Florida Commission on Community Service, the Investment Advisory Council, the Public Employees Relations Commission, and the State Retirement Commission. At the end of the meeting, senators requested to be recorded on specific bills, and the committee adjourned.

Transcript Highlights:

• House File 81 would exempt off-highway vehicles, otherwise known as OHVs, so that would be snowmobiles
• > Highway<00:01:08.479> Vehicles<00:01:09.080> other<00:01:09.320> known exempt
• off Highway Vehicles other known exempt off Highway Vehicles other known otherwise<00:01:10.159>
• It exempts the statute itself.
• <00:30:37.559> after Exempted after Exempted after 2032<00:30:40.159> assistant 2032 assistant

Keywords: 1183, house

Transcript Highlights:

• this exemption.
• This is giving a reciprocity for the sales tax exemption. Texas does it with us.
• I can go to Texas and buy agricultural stuff with my Oklahoma exemption card.
• We would recognize a Texas agricultural exemption card. Senator Kirk, thank you, Mr. Chair.
• Of feed, if you're not getting sales tax exemption in Texas, why buy it in Oklahoma?

Bills: HB1590, HB3075, HB3548, HB3661, HB3986, HB4273, HB4346

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, rounding, cash payments, public finance, Oklahoma Common Cents Act, political subdivision, youth entrepreneurship, tax exemption, small business, income tax, Oklahoma Youth Entrepreneurs Promotion and Development Act, HB3661, Oklahoma sales tax, sales tax exemption, revenue and taxation

Transcript Highlights:

• property can still maintain its exempt property can still maintain its exemption<00:19:49.360> status
• <00:54:17.839> just that's getting a tax exemption just that's getting a tax exemption just
• types of property tax exemption. types of property tax exemption.
• for a charitable tax exemption. And if for a charitable tax exemption.
• market rate based on the tax exemption market rate based on the tax exemption you<01:25:41.520><

Keywords: 928, house, all

Summary: The Ways and Means Committee held a public hearing on Senate Bill 291, which would update religious land-use and property tax exemption rules for church-owned parsonages, parish houses, and similar properties. Senator Tim Lang, speaking for the sponsor, said the bill was intended to address situations where former parsonages are no longer occupied by clergy and are instead used for church-related purposes such as housing staff, religious education, or congregate living tied to ministry, including addiction recovery. He emphasized that the bill was not meant to create commercial rental housing and that it also preserves reasonable zoning and environmental regulations. Committee members pressed the sponsor on how the bill would be applied, especially the meaning of “religious purposes,” the six-unit limit, the “same lot” language, and whether churches could use the exemption to rent units for revenue. The sponsor said the six-unit cap was added to prevent large-scale commercial rental use, that congregate housing would be limited and defined, and that the bill was meant to cover uses like substance abuse recovery, homes for unwed mothers, and religious education, but not apartments converted for ordinary rental. He also said churches would still file annual exemption paperwork and towns could challenge claims they believed were commercial. Questions also raised concerns about whether the bill treated religious and nonreligious housing trusts differently; the sponsor responded that the bill was aimed at church-owned property used in pursuit of a religious mission. Several witnesses testified in support. Representative Mark Pearson, an active clergyman, said the bill would not remove additional property from the tax rolls because clergy housing allowances typically lead clergy to buy taxable homes elsewhere, while the church-owned parsonage remains exempt. Nick Taylor of Housing Action New Hampshire supported the bill as a modest expansion that could help create more attainable housing by allowing better use of existing religious land and structures, though he noted his organization would support even broader use. The hearing ended without a vote or final action, and the chair closed questions after the testimony.

Transcript Highlights:

• The exemption is substantively identical to an exemption created for clerks of the circuit court during
• Or catastrophic event exempt from public records inspection and copying requirements.
• unit reinvestigation records exempt from the state's public records requirements.
• Senate Bill 7006... ...confidential before this open meeting exemption was created.
• The public record exemptions make confidential and exempt from public inspection and copying requirements

Summary: The Senate opened with prayer, the Pledge of Allegiance, and several introductions recognizing guests and visiting groups, including the Challenger Learning Center, the Florida Dental Hygienists Association, school students, and other local officials and organizations. Members also offered remarks about President Allbritton’s recovery and upcoming events, including State of Black Florida Week and a future executive appointments calendar. The main floor debate centered on Committee Substitute for Senate Bill 156, which revises criminal penalties involving law enforcement officers. The bill clarifies that resistance to an officer with violence is not justified when the officer is performing official duties, removes language stating an officer is not justified in using force if the arrest or duty is unlawful and known to be unlawful, and adds mandatory life imprisonment for manslaughter of a law enforcement officer. Senators offered competing views: supporters said the bill corrects a verdict-form and charging problem exposed in the Officer Jason Rainer case and honors his family, while opponents argued it removes civilian protections, expands police authority, and imposes disproportionate mandatory sentencing. Two amendments were offered and withdrawn, and the bill passed 31-4. The Senate then passed a series of bills, mostly on public records and regulatory topics. SB 168 expanded public nuisance law to include gambling establishments and increased penalties; SB 288 narrowed statutory ambiguity affecting rural electric cooperatives; SB 292 and SB 298 created or extended public-records protections for appellate court clerks and victims of dating violence in the Address Confidentiality Program; SB 296 created the HAVEN initiative to study a secure alert system for domestic violence victims and expanded confidentiality protections; SB 364 modernized CPA licensure pathways; SB 386 created protections for farm equipment purchasers; and several Open Government Sunset Review bills preserved exemptions for emergency shelter information, Department of Military Affairs records, conviction integrity unit records, Public Service Commission and Gaming Commission proceedings, Highway Safety and Motor Vehicles investigatory records, social media platform investigations, and certain economic development loan-program financial records. Most of these bills passed with little or no opposition, and the Senate waived rules so all bills passed that day could be immediately certified to the House.