Transcript Highlights:

• The pass-through entity tax is an elective tax that pass-through owners can elect to file and pay at
• </c> increase the percentage of properties increase the percentage of properties basis<00:35:43.280><
• I am an owner of our CPA firm, Abdo.
• Thank you, and I'm happy to answer any questions. an owner of our CPA firm, Abdo.
• We have an owner of our CPA firm, Abdo.

Bills: HF3127 , HF3816 , HF3814 , HF3815 , HF3817

Committee: House Taxes

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, corporate franchise tax, individual income tax, research expenditures, federal compliance, Minnesota Statutes, income tax, corporate tax, section 179, federal conformity, HF3815, Minnesota taxes, tax conformity, Internal Revenue Code, IRC conformity

Transcript Highlights:

• I'm a property owner in East Baton Rouge Parish.
• So you hold a property for three years and then the owner... Yes, correct.
• Do the property owners still have the three years to come back and take it?
• Do the property owners still have the three years to come back and, counter.
• Do the property owners still have the three years to come back and take it?

Bills: HCR35 , HB440 , HB515 , HB543 , HB614 , HB1010 , HB1039 , HB1088 , HB1122 , HB1179 , HB1200

Committee: House Ways & Means

Keywords: tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response

Transcript Highlights:

• property tax as the state school levy.
• It'll challenge the 1% property tax cap.
• My property taxes went up 20% last year.
• As background, property owned by nonprofits is generally subject to property tax.
• And that's how we use the property for the community benefit without raising the risk of critical property

Bills: HB2376 , HB2584 , HB2610 , HB2615 , HB2089 , HB2194 , HB2257 , HB2528 , HB2175 , HB2334

Committee: House Finance

Keywords: property tax, reform, local government, taxpayer, funding, agriculture, tax exemption, farm machinery, equipment, sales tax, HB 2610, property tax exemption, nonprofit housing, affordable housing, low-income housing, community use, temporary use, charitable property, Washington property tax, Department of Revenue

Transcript Highlights:

• Chairman, Ken Gil with the Department of Revenue Property Tax Division Administrator.
• is purchased within the state property is purchased within the state of<00:24:32.720><c> Wyoming,</c
• So that might residential real property.
• , so to speak, so following the owner, so to speak, so that<00:32:14.880><c> the</c><00:32:15.039><c>
• occupied primary homes um um for owner occupied primary homes um per<00:33:27.360><c> amendment</c><

Bills: SF0079 , SF0080 , SF0039

Committee: House Revenue

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039 , SF0079 , SF0080

Committee: Senate Revenue

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all

Transcript Highlights:

• as rental property.
• Johnson's property has been there for 40 years, they buy it, turn it into a rental property, and never
• I'm the owner-operator of Triple M Cattle in Salado, Texas.
• I'm the owner of Bold Republic Brewing Company, a mother of four, and a small business owner.
• This is a verification of local property appraisals.

Bills: HB249 , HB 1186 , HB2313 , HB2408 , HB2508 , HB2730 , HB2974 , HB3045 , HB3232 , HB3336 , HB3710 , HB4044 , HB4236 , HJR133 , HB249

Committee: House Ways & Means

Keywords: ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran

Transcript Highlights:

• Again, as the owner of a company, me. I am not the majority. I accept that.
• We all know properties come in, add businesses, lose businesses, add houses.
• It provides relative to the classification of separate property.
• regime are going to remain separate property after the regime.
• During a community property regime or are going to remain separate property after the regime is terminated

Bills: HB37 , HB51 , HB173 , HB180 , HB192 , HB306 , HB366 , HB393 , HB485 , HB516 , HB521 , HB526 , HB638 , HB752 , HB817 , HB976 , HB1006 , HB1044

Committee: House Civil Law and Procedure

Keywords: HB37, expropriation, eminent domain, property rights, foreign entity, foreign corporation, limited liability company, LLC, reciprocal expropriation agreement, Louisiana property law, land acquisition, utility infrastructure, public utilities, railroad, waterworks, sewerage, natural gas pipeline, electric utility, telecommunications, carbon dioxide pipeline

Transcript Highlights:

• In a suit to divide certain property not divided or awarded on the dissolution of a marriage, Senator

Bills: HB40 , HB40 , HB1916 , HB1973 , HB2524 , HB2530 , HB3180 , HB3421 , HB3783 , HB4170 , HB4213

Committee: Senate Jurisprudence

Keywords: law enforcement, sheriffs, constables, contracts, county authority, business court, civil procedure, litigation, jurisdiction, arbitration, divorce, property division, family law, court jurisdiction, marital assets, parent-child relationship, birth certificate, identity proof, Family Code, court process

Transcript Highlights:

• It relates to the jurisdiction of a court in a suit to divide certain property not divided or awarded
• You are analogizing this to late interest on property tax.
• Property tax deferrals. Well, and they weren't attempting to collect it.
• They pay because they don't want to lose their property. They pay.
• It's about clarity, fairness, and convenience for property owners. With that, I yield.

Bills: HB40 , HB1916 , HB1973 , HB2524 , HB2530 , HB3180 , HB3421 , HB3783 , HB4170 , HB4213 , HB40

Committee: Senate Jurisprudence

Keywords: business court, civil procedure, litigation, jurisdiction, arbitration, divorce, property division, family law, court jurisdiction, marital assets, parent-child relationship, birth certificate, identity proof, Family Code, court process, attorney fees, court costs, legal expenses, dispute resolution, child support

Transcript Highlights:

• Texas law provides property owners with the ability to challenge decisions through binding arbitration
• Yeah, this is for personal property. Right, for business personal property.
• This bill addresses a disparity between the property owners of historic archaeological.
• This allows property owners to protest their appraised value of the land separately, as well as the structure
• properties due to restrictions on what an owner can do to develop the land.

Bills: SB1331 , SB1375 , SB1443 , SB1578 , SB2251 , SB2519 , SB2553 , SB2655 , SB2764 , SB2907 , SB3030 , SB3033 , SB3035 , SB3036 , SB3037 , SB3043 , SB3047 , SB3050 , SB3051 , SB3056 , SB3057 , SB3063 , HB9 , HB467 , HB331 , HB1244 , HB1399 , HB2559 , HB2730 , HB3307 , HJR1 , HJR99 , SB3048 , SB3052 , SB3053 , SJR78 , HB1327 , HB2723 , HB9 , HJR1

Committee: Senate Local Government

Keywords: civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals

Transcript Highlights:

• Currently, the Texas State Property Code considers manufactured homes as personal property rather than
• real property.
• About 85% of what we sell right now is personal property, and about 15% is real property.
• What I don't understand about this bill is it looks like it would enable any property owner to avoid
• owner to challenge.

Bills: HB9 , HJR1 , SB1331 , SB1375 , SB1443 , SB1578 , SB2251 , SB2519 , SB2553 , SB2655 , SB2764 , SB2907 , SB3030 , SB3033 , SB3035 , SB3036 , SB3037 , SB3043 , SB3047 , SB3050 , SB3051 , SB3056 , SB3057 , SB3063 , HB9 , HB467 , HB331 , HB1244 , HB1399 , HB2559 , HB2730 , HB3307 , HJR1 , HJR99 , SB3048 , SB3052 , SB3053 , SJR78 , HB1327 , HB2723

Committee: Senate Local Government

Keywords: HB 9, Texas Tax Code, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, truth in taxation, local government finance, municipality, county, special taxing unit, sales and use tax, sales tax revenue, tax rate calculation, tax levy, maintenance and operations, debt rate, unused increment rate, disaster relief rate, taxing unit

Transcript Highlights:

• Okay, so partition is a division of property between co-owners.
• Partition is a division of property between co-owners.
• run</c><01:09:19.640><c> into</c><01:09:19.839><c> it</c> property between co-owners I run into it property
• So this makes it clear that if only one of the many property owners appeals, that's the only one that
• Owners appeals that's the only Property Owners appeals that's the only ones<01:12:24.400><c> that</c

Bills: HF414 , HF768 , HF359

Committee: House Judiciary Finance and Civil Law

Keywords: data practices, filing fee, government transparency, complaints, public access, free speech, human rights, censorship, protected speech, Minnesota Department of Human Rights, real property, partition, eminent domain, transfer on death deeds, property rights, 1183, house

Transcript Highlights:

• This bill repeals the leasing restriction on owner-builders who obtain an owner-builder exemption to
• So, what this measure does is give property owners reasonable flexibility.
• ><c> owners</c><00:09:08.680><c> reasonable</c> it gives property owners reasonable it gives property
• </c> housing options and respect property housing options and respect property rights.<00:09:31.560><
• ,</c><00:11:57.280><c> multiple</c> different properties, multiple different properties, multiple properties

Bills: HB1743 , HB2122 , HB1756 , HB1837 , HB1729 , HB2559

Committee: House Housing

Keywords: owner-builder, exemption, housing crisis, contractor, leasing restrictions, affordable housing, construction, regulations, teacher housing, housing vouchers, teacher retention, Hawaii Department of Education, hard-to-staff schools, housing, first-time home buyers, savings account, tax deductions, homeownership, savings accounts, tax deduction

Summary: The House Housing Committee heard testimony on several housing-related bills. HB 1743 would expand the owner-builder exemption by repealing a leasing restriction and requiring notice when a leased residential structure was built by an unlicensed contractor. Subcontractors Association of Hawaii and the Contractors Licensing Board opposed the bill, warning it could encourage unlicensed contracting and weaken consumer protections, while Hawaii Realtors, Housing Hawaii’s Future, Grassroot Institute of Hawaii, BIA Hawaii, and others supported it as a way to increase housing flexibility. After questions about whether licensed electrical and plumbing work would still be required, the committee voted to pass HB 1743 with amendments and a defective date. The committee also heard and advanced HB 2122 HD1 on teacher housing, which would create a teacher housing assistance program using vouchers from the teachers housing revolving fund. Testimony included support from the Chamber of Commerce of Hawaii, Housing Hawaii’s Future, the Democratic Party of Hawaii Education Caucus, and individuals, with the Office of Collective Bargaining in opposition and the Department of Education offering comments. The bill was voted out as is. The committee then considered HB 1756 and HB 1837, both updating the individual housing account program to reflect current housing prices; supporters including Housing Hawaii’s Future and the Office of Hawaiian Affairs said the limits were outdated and needed inflation adjustments, and HB 1756 was passed with amendments while HB 1837 was deferred as nearly identical. HB 1729 would disallow the state home mortgage interest deduction for second homes. Hawaii Realtors opposed it, while Housing Hawaii’s Future supported it as a way to prioritize first-time homebuyers and reduce competition from second-home buyers. The chair noted a possible revenue savings estimate and the committee passed the bill with amendments, with several reservations. Finally, HB 2559 would prohibit real estate brokers from marketing residential property to limited exclusive groups of buyers, which the Office of Consumer Protection said needed an enforcement clarification and the Realtors said could affect some legitimate private-listing situations. The chair proposed replacing the outright ban with a disclosure requirement for private listings, and the committee passed HB 2559 with amendments. The hearing then adjourned after the chair thanked members, staff, and the public.

Transcript Highlights:

• Under current law, if the veteran is disabled, he can get a property tax exemption for his home.
• Senate Bill 340 by Senator Kathy requires the tax assessor of each parish to provide property owners
• And so there will be hopefully less tax lien, less properties that will go up for tax lien auction.
• Charles Parish to provide property owners with a form for permanent registration of the homestead exemption
• Charles Parish to provide property owners with a form for permanent registration of the homestead exemption

Bills: HR118 , HB1120 , SCR11 , SB73 , SB89 , SB128 , SB149 , SB180 , SB191 , SB196 , SB238 , SB318 , SB340

Committee: House Ways & Means

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, tobacco tax, excise tax, smokeless tobacco, vapor products, public health, FDA, risk-proportionate, tax credits, higher education, workforce development, brain drain, economic incentives, SB 73, Act 10, Act No. 774 of 2024

Transcript Highlights:

• owners, as surely there would be a shift of property tax from the large institutional owners to the
• owners, as surely there would be a shift of property tax from the large institutional owners to the
• And so one example is that, uh, you know, as a consultant to property owners, property owners all the
• </c><00:48:01.119><c> owners,</c><00:48:01.760><c> property</c> consultant to property owners, property
• consultant to property owners, property owners<00:48:03.040><c> all</c><00:48:03.280><c> the</c><00:

Bills: HF3676 , HF2959 , HF3233

Committee: House Judiciary Finance and Civil Law

Keywords: Safe at Home, address confidentiality, domestic violence, sexual assault, stalking, harassment, victim privacy, survivor protection, confidential address, protected address, secret address, identity protection, residential confidentiality, program participant, nondiscrimination, court disclosure, protective order, service of process, driver's license, state ID

Transcript Highlights:

• In these proceedings, the court has broad discretion to make a division of property and the law.
• And they'll say the equity in the property is $200,000. You get the condominium.
• the property for sale and, you know, the real estate excise tax and the realtor fee.
• I think that's too much of a burden on our small business owners. I ask the amendment be adopted.
• I think that's too much of a burden on our small business owners. I ask the amendment be adopted.

Bills: SB5536 , SB5868 , SJM8006 , SB6011

Committee: House Civil Rights & Judiciary

Keywords: divorce, dissolution, marriage, domestic partnership, property division, real property, community property, separate property, liabilities, family law, equitable distribution, court order, personal jurisdiction, absent spouse, absent domestic partner, creditors, secured creditors, unsecured creditors, home equity, family home

Bills: SB312 , SB316 , SB90

Committees: House Tourism , House Economic Development and Tourism

Keywords: alcoholic beverages, ABC Board, Alabama Alcoholic Beverage Control, special event license, special events retail license, nonprofit special events retail license, special retail license, event storage license, government venue license, alcohol storage, alcohol transfer, beer, wine, liquor, on-premises consumption, public venue, government-owned property, municipal property, county property, state property

Transcript Highlights:

• So in this legislation only owner-occupied properties receive the zero...
• </c> So in this legislation only owner So in this legislation only owner occupied<00:40:03.119><c> properties
• So make no bones about it, those property owners are still paying that 18 mills plus they're going to
• So that we still are hitting the property owners pretty hard for funding the public schools.
• The past property tax bills separated owner-occupied versus not owner-occupied.

Bills: SF0061 , SF0098 , SF0110

Committee: Senate Revenue

Keywords: sales tax, motor vehicle, family transfer, tax exemption, Wyoming legislation, veteran, property tax exemption, Wyoming National Guard, honorable discharge, tax benefits, surviving spouse, military service, property tax, residential real estate, tax assessment, primary residence, tax revenue, 916, all

Transcript Highlights:

• On my property with significantly stronger materials so that I personally can avoid this.
• insurance, and number two is the rising cost of property taxes.
• This bill expands the use of appraisal processing property insurance under current law.
• My home and property was one of the hardest hit in the area.
• My home and property was one of the hardest hit in the area.

Bills: HF4881 , HF4867 , HF4422 , HF4223

Committee: House Commerce Finance and Policy

Keywords: healthcare, insurance, regulation, financial institutions, prescription drug affordability, consumer protection, restitution account, financial compensation, attorney general, distributions, property insurance, homeowners insurance, fire and allied lines, hail insurance, appraisal clause, loss adjustment, alternative dispute resolution, insurance claims, claim valuation, actual cash value

Transcript Highlights:

• It's an exemption for property tax.
• </c> it's an exemption for property tax. it's an exemption for property tax.
• Could we, is there a chance that we could also become owners of some of that property if the Department
• </c><01:16:40.719><c> if</c><01:16:40.960><c> the</c> owners of some of that property if the owners of
• . properties. properties.

Bills: HB0026 , HB0042 , HB0067 , HB0069

Committee: House Transportation, Highways & Military Affairs

Keywords: tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent