Transcript Highlights:

• We have 20 bills on today's agenda and several on tomorrow. Okay.
• There is also language that a tax lien deed is sufficient evidence of ownership of the property.
• Finally, there is... ...tax lien deed is sufficient evidence of ownership of the property.
• The strike-and-insert amendment makes several changes.
• I know several of you have airports around the state who are doing well.

Summary: The Senate Finance Committee met with a quorum present and first approved the minutes from the prior meeting. It then reconsidered Committee Substitute for House Bill 5212, noting that an Education Committee amendment had been inadvertently omitted the day before; the vice chairman withdrew the prior motion to report the bill, and the committee returned to the bill with the technical Education Committee amendments pending. The transcript then moved through a long agenda of bills and supplemental appropriations, with the committee generally hearing brief explanations from counsel, occasional member questions, and then voting to adopt amendments and report measures to the full Senate. Among the substantive policy bills, the committee advanced House Bill 4007 on the Industrial Access Road Fund, allowing an additional possible $3 million transfer in a fiscal year, expanding eligible uses, and increasing county/municipal spending limits; House Bill 4765, which raises salaries for state police, teachers, and school service personnel and, via a strike-and-insert amendment, creates a market pay enhancement tied to county and regional income data; House Bill 5162, recodifying tax lien sale procedures and clarifying ownership and government-property tax treatment; House Bill 5382, extending the Neighborhood Investment Tax Credit Program to July 1, 2031; House Bill 5685, authorizing up to $150 million in revenue bonds backed by excess lottery funds for State Culture Center improvements; House Joint Resolution 42, placing a constitutional amendment on the ballot to raise the homestead exemption from $20,000 to $40,000; House Bill 4010, creating an airport hangar grant program and fund; House Bill 4404, increasing from $500 to $5,000 the amount volunteer fire departments may spend on training and fire prevention materials; House Bill 4592, requiring standardized campus safety mapping data for higher education institutions; House Bill 4784, extending and making retroactive a qualified opportunity zone business tax modification; and House Bill 5088, increasing retirement benefits for Division of Natural Resources police officers, with a one-time $4.25 million cash injection. The committee also reported several supplemental appropriations and originating bills, including Senate Bill 842 for the Spay Neuter Assistance Fund, Senate Bill 846 for Culture and History capital repairs, Senate Bill 872 for Natural Resources capital repairs (reduced to $10 million in committee substitute), Senate Bill 876 for Department of Health facilities, Senate Originating Bills 1 through 5 covering Culture and History, road funds, corrections IT and services, tobacco education, and the Adjutant General’s armory board transfer, respectively. Most items were adopted by voice vote; House Bill 4765’s strike-and-insert amendment was adopted after a division vote of 10-6. The committee then adjourned.

Transcript Highlights:

• income tax code.
• Reduce taxes on tips, reduce taxes on overtime, and increase the standard deduction and tax deductions
• A $4.40 million annual tax relief for hardworking Arizonans by passing the no tax on tips, the no tax
• We said several times this year that taxpayers will not have to refile their 2025 taxes.
• No tax on tips. No tax on overtime.

Transcript Highlights:

• Over half of our state revenue comes from sales taxes, making our tax code one of the most regressive
• Everyday Texans pay more in sales taxes, property taxes, and hidden costs from tolls to medical debt,
• Obviously, the purpose of this H.A.R. is to ban this tax, this transaction tax.
• or transaction taxes.
• for a fair tax system.

Bills: HJR4 , HJR6 , HB195 , HB 13 , HB143 , HB135

Transcript Highlights:

• We're not getting income taxes.
• It's one of the things that the Cal Competes tax credit is for.
• Thank you for the update, and we worked really hard on the film tax credit.
• That battle on the underlying tax credit is done.
• Small businesses are under severe economic strain.

Summary: The subcommittee heard an informational update from the Governor’s Office of Business and Economic Development on the state’s Jobs First economic development strategy and related budget requests. Go-Biz described its regional planning process, priority sectors such as ag-tech, space defense, life sciences, and semiconductors, and requests including an extension of the CalCompetes tax credit, support for export promotion, additional film commission staff, innovation and emerging technology capacity, and a California brand campaign. Members questioned the campaign’s purpose, with some supporting efforts to counter misinformation about California and others warning it should not obscure regulatory and business-climate concerns. Go-Biz said the campaign would be nationally focused, could include business attraction efforts, and was intended to complement—not replace—policy work on permitting and workforce development. The item was informational only. The committee then heard from the California Office of the Small Business Advocate on the California RISE program, the Performing Arts Equitable Payroll Fund, and the Technical Assistance Program/Capital Infusion Program. CalOSBA reported that California RISE’s first round awarded $16.9 million to 61 employment social enterprises, which collectively increased revenue, secured contracts, and employed thousands of people facing barriers to work; a second round is being launched with a new administrator and expanded services. For the performing arts payroll fund, the office said all 100 awardees had been paid, but demand far exceeded available funding, and the program was oversubscribed within days. California for the Arts testified that the sector remains fragile after COVID and urged statutory changes to simplify eligibility and stretch dollars further. SBDC representatives described TAP/SIP as a statewide network supporting small businesses, capital access, and disaster recovery, emphasizing their role in underserved communities and the leverage of federal matching funds. Committee members focused on whether these programs produce durable outcomes and reach smaller or disadvantaged businesses. Questions centered on long-term job retention in California RISE, outreach to ethnic and community media in the civic media program, and whether TAP/SIP are accessible to entrepreneurs with limited capital or capacity. CalOSBA and its partners said they rely heavily on local community organizations for outreach, provide one-on-one counseling and training, and are working to collect more longitudinal data. The committee also discussed the film and television tax credit program, for which Go-Biz requested funding for three permanent positions and ongoing program support. Film Commission staff said the expanded program is tracking demographic and career-pathway data, with most productions opting into new diversity provisions, and that a formal report to the Legislature is expected in 2027. The item concluded without a vote, as the hearing was for oversight and budget discussion.

Transcript Highlights:

• Sweezey relative to over-sand vehicle access and other recreational activities on beaches, severally
• Vehicle access and other recreational activities on beaches, severally to the Committee on Environment
• The House bill, relative to the establishment of a Milton means-tested property tax exemption, House
• The House bill, relative to the establishment of a Milton means-tested property tax exemption.
• An act regarding late payments and interest rates for real estate bills and personal property taxes,

Transcript Highlights:

• Chair, Representative, the conservation tax is a tax on oil and gas produced here.
• Chair, Representative, it's a tax. It's a conservation tax. Representative: OK. And Mr.
• So in come these monthly tax expenditure assessments or tax E-reports.
• Is this tax expenditure, the rural jobs tax credit? Is it worth it or not?
• Are these tax credits open to... Not tax credit.

Transcript Highlights:

• I get more tax-related questions as a result of that, having nothing to do with property tax.
• And equalization of property tax. There is a state ...our end and equalization of property tax.
• I own land and I pay taxes.
• What I'm saying is the tax, and the tax burden is on anybody who has land that pays taxes, the burden
• , which is a city sales tax or a county sales tax, or both.

Committee: Joint Tribal and State Relations Committee

Transcript Highlights:

• to impose a tax if it gets the votes necessary to pass.
• clearly imposes... ...tax increase, but this clearly imposes district tax their ability to raise half
• And you are insisting that's not a tax.
• It is not a tax, but you are authorizing the ability to tax that amount, half a percent above the cap
• In fact, this is not directly increasing the tax, but however, this bill is authorizing to tax more.

Committee: Senate Local Government

Summary: The Senate Committee on Local Government met and first adopted a consent calendar covering SB 1005, SB 1080, SB 935, and S.J.R. 11 by a 4-0 vote, with those items remaining on call until later in the hearing. SB 992 was pulled at the author’s request. The committee then heard SB 922, which would clarify that local governments may recover street maintenance and repair costs caused by public service operations, such as waste hauling, through rates, fees, or franchise agreements. Supporters included the League of California Cities, county groups, cities, waste haulers, and legal counsel who argued the bill restores a long-standing practice and reduces litigation risk after a recent court decision; the California Building Industry Association opposed unless amended, warning the bill could affect construction impact fees. The bill passed the committee 7-0 to the Senate floor. The committee also heard SB 1078, which would allow Santa Cruz County voters to consider raising the county’s local tax cap to help fund health care, food assistance, and other safety-net services in response to federal cuts. The County of Santa Cruz and the Central California Alliance for Health supported the measure, emphasizing Medi-Cal enrollment, CalFresh needs, and potential impacts on hospitals and clinics. Senator Choi raised concerns that the bill effectively authorizes a tax increase and questioned the fairness of county-by-county exceptions, while other members supported giving local voters the choice. The bill passed 5-2 and was sent to the Senate Revenue and Taxation Committee. After those actions, the committee returned to and approved the consent calendar items 7-0. The meeting concluded with thanks to the public and adjournment.

Transcript Highlights:

• So, we do tax those.
• So, we do tax those.
• So, we do tax those.
• </c> and they are taxed.
• They are taxed at and they are taxed.

Bills: SF0024

Committee: Senate Travel, Recreation, Wildlife & Cultural Resources

Transcript Highlights:

• Because we don't—we can't levy a property tax as a state.
• We're not supposed to levy a statewide property tax.
• That's what a property tax is. So it's one of the most onerous forms of taxes.
• Senate Bill 326 by Bettencourt, relating to the calculation of certain ad valorem tax rates of a taxing
• unit and the manner in which proposed ad valorem tax rates that exceed the voter approval tax rate are

Bills: SJR12 , SJR81 , SCR39 , SB22 , SB32 , SB241 , SB393 , SB414 , SB458 , SB464 , SB568 , SB583 , SB609 , SB660 , SB693 , SB731 , SB732 , SB746 , SB783 , SB785 , SB897 , SB993 , SB996 , SB1008 , SB1029 , SB1035 , SB1036 , SB1120 , SB1122 , SB1147 , SB1163 , SB1188 , SB1197 , SB1209 , SB1227 , SB1245 , SB1267 , SB1307 , SB1321 , SB1332 , SB1386 , SB1394 , SB1396 , SB1470 , SB1494 , SB1537 , SB1596 , SB1598 , SB1610 , SB1664 , SB1814 , SB1822 , SB1841 , SB1948 , SB2065 , SB2155 , SB2406 , SB2407

Summary: The Senate opened with a quorum call, invocation, approval of routine motions, and the reading of gubernatorial nominations and several honorary resolutions. The chamber adopted resolutions recognizing Jack and Jill of America Day and DJ Daniel Day at the Capitol, with multiple senators offering remarks praising youth leadership, perseverance, and public service. The Senate also introduced the Doctor of the Day and then proceeded to a long series of floor actions on bills. A major focus was Committee Substitute for Senate Bill 568, which overhauls special education funding and services in public schools by moving from a placement-based model to an intensity-based system tied to student needs and IEPs. Senators Bettencourt, Creighton, and Menendez emphasized transparency, parent input, evaluation funding, dyslexia services, and better alignment of funding with actual services; Senator Hinojosa shared a personal story about dyslexia and the importance of early intervention. The bill was advanced on second and third reading and finally passed 30-0. The Senate also passed SB 1396 to prohibit national sex education standards in public schools, SB 2065 on the Texas Emergency Services Retirement System, SB 1664 requiring clearer public disclosure of transmission and distribution utility rate changes, SB 1029 on advertising certain used motor vehicles, SB 1120 expanding rights for family violence victims, SB 1036 regulating residential solar retail transactions, SB 464 creating school-proximity restrictions and penalties for tobacco and vaping sales, SB 1035 giving farmers and ranchers equitable relief from certain local agricultural regulations, SB 1610 addressing civil commitment facility safety and prosecution issues, SB 1197 extending drone restrictions to spaceports, and SB 1386 changing legislative witness immunity from transactional to testimonial immunity. Another major bill was Committee Substitute for Senate Bill 1188, which updates electronic health record requirements. Senator Kolkhorst said the bill builds on Texas medical privacy law by requiring U.S.-based storage of EMR data, prohibiting recording of voter registration status and credit score information, requiring provider verification and disclosure for AI-assisted diagnosis or treatment recommendations, preserving parental access to minors’ records until age 18, and ensuring EMRs can capture metabolic health and biological sex information. A floor amendment clarified the bill’s scope and enforcement, and the bill passed 23-7. Several measures drew debate, especially SB 414 on bond ballot transparency, where Senators Eckhardt and Menendez questioned whether requiring estimated interest and total debt cost on ballots could be misleading or difficult to implement because interest rates and financing terms can change before issuance or over time. The transcript ends during that discussion, with no final action shown on SB 414.

Transcript Highlights:

• </c><01:04:50.160><c> otherwise</c> taxes and then privilege taxes otherwise taxes and then privilege
• or net profits tax.
• franchise</c><01:14:58.880><c> fees</c> tax, restaurant tax, and franchise fees tax, restaurant tax,
• </c> license tax um dependency. license tax um dependency.
• County reliance on property tax ranges from 6% of total tax income to 92% of total county tax collections

Summary: The committee first took up an update from the Kentucky County Clerks Association on the transition to electronic recording and land records modernization. Testimony explained that legislation from the 2021 task force created funding and deadlines for counties to provide online search portals and complete a 30-year property record search, with a later move to a 60-year standard. Speakers said the money has been awarded to counties, but much of the work is still in progress because records must be scanned, indexed, and manually verified. They said only a handful of counties are fully compliant with electronic recording so far, while many are still working through staffing and vendor issues. They also noted that the 60-year standard may ultimately be easier and more efficient to complete than the 30-year standard, and that compliance is expected to improve by next summer. The clerks’ representatives also raised related issues, including deed fraud, the county document storage fee, and KDLA digitization grants. They said online recording can make deed fraud easier to attempt, so they expect to seek legislation next session to address it. They described an existing notification service available in many counties that alerts property owners when a document is recorded, which can help detect suspicious activity quickly. They also said the storage fee and separate county account structure has generally worked well, but that two recent KDLA grant cycles have not released money for clerks, limiting support for digitization work. Another topic was whether, once records are fully digitized and verified, some permanent records should remain publicly accessible or be moved to a safer archive under KDLA control. Members asked about the balance in the KDLA fund, what the General Assembly could do to help lagging counties, and how much of the $25 million modernization funding had been spent. Witnesses said they did not have the current fund balance but would try to get it, that the main obstacle now appears to be staffing rather than additional money, and that the funds have been awarded but not fully expended because work is still ongoing. They emphasized that counties are helping one another and asked members to alert association leadership if any county is struggling. The committee then heard a presentation from Dan London, executive director of the Lincoln Trail Area Development District, who described area development districts as regional staff extensions and technical resources for cities and counties, and highlighted their role in coordinating regional services and partnerships across county lines.

Transcript Highlights:

• tax</c> taxes reduced.
• State tax State tax taxes reduced.
• tax system.
• tax system.
• </c> out to several of you. out to several of you.

Transcript Highlights:

• > the</c><01:25:20.080><c> maximum</c> being taxed to the maximum being taxed to the maximum and<01:25
• We also generate $2.4 billion in state and local tax revenue and $1.8 billion in federal taxes.
• </c> billion in federal taxes. billion in federal taxes.
• </c> state recaptured about $47 in tax state recaptured about $47 in tax revenue.<01:41:12.080><c> Again
• </c> million in ad value. and we did several million in ad value. and we did several appearances<01:45

Committee: Senate Jobs and Economic Development

Transcript Highlights:

• those tax bills.
• those tax bills.
• tax rate.
• and there's a local tax.
• and there's a local tax.

Committee: House Special Committee on Property Tax Reform

Summary: The committee heard extensive testimony on House Bill 2651, a broad property tax reform bill sponsored by Representative Burns. Burns said the bill is intended to close perceived loopholes in the Hancock Amendment, including moving tax-related elections to November, eliminating the new-construction exclusion, allowing multiple subclass rates, and preventing counties from opting out of multiple levies. Supporters argued the bill would better protect homeowners from large tax increases, while opponents and several members raised concerns about the loss of local control, the impact on growing communities, and whether the proposal was revenue neutral. No vote was taken; the bill remained in public testimony. The committee then heard House Bill 2944, which would change Missouri’s senior homestead property tax relief so eligible seniors would only have to apply once instead of annually. Representative Billington said the current yearly paperwork burdens older residents on fixed incomes and can contribute to them losing their homes. Some members supported simplifying the process, but others and the Missouri Association of Counties opposed the bill as written, arguing annual recertification helps ensure only eligible taxpayers receive the credit and that counties need a way to verify continued eligibility. Questions also focused on how to handle deaths, moves, and possible recapture of improperly granted credits. No action was taken. Finally, the committee heard House Bill 1786/2060, a joint short-term rental property tax classification proposal from Representatives Brown and Vernetti. The sponsors argued that single-family homes used as short-term rentals should remain classified as residential, not commercial, and said some assessors have reclassified them in a way that sharply raises taxes. They cited case law and IRS treatment to support their position and said the bill would protect homeowners and local tourism economies. The Missouri Hotel Lodging Association opposed the measure, saying short-term rentals used as a business should be taxed accordingly, while the Missouri Realtors supported it. Testimony highlighted concerns about local control, the effect on housing availability, and whether short-term rentals should be treated differently based on frequency of use. No vote was taken on this bill either.

Transcript Highlights:

• I levy, whether it's local option sales tax, tourist development tax—if you think about all these taxes
• There's local option sales tax, tourist development tax.
• One of the things I did want to point out is that gas tax—we can't use gas tax for just anything.
• And in this case, property taxes make up 79% of a city's general fund tax money statewide.
• tax.

Committee: Senate Community Affairs

Summary: The Committee on Community Affairs convened with a quorum and took up SB 308, a bill related to the Florida Museum of Black History. The bill would establish a Florida Museum of Black History Board of Directors and direct it to work with a supporting nonprofit foundation, while also requiring the St. Johns County Board of County Commissioners to provide administrative assistance and staffing until planning, design, and engineering are complete. With no appearance forms or debate, the committee voted the bill favorably. The remainder of the meeting was an informational briefing from the Florida Association of Counties and the Florida League of Cities on local government budgeting practices. Presenters explained how counties and cities develop budgets, the legal framework governing property taxes and other revenues, the distinction between restricted and unrestricted funds, and the role of constitutional officers, public safety, debt, pensions, and capital planning. They emphasized that most local revenues are restricted by law, that general funds are the main discretionary source, and that local governments must balance annual budgets while meeting mandated service levels. The presenters also discussed how property taxes, fees, local option taxes, and state-shared revenues support local services, and they highlighted the fiscal pressures created by public safety, emergency management, infrastructure, and retirement costs. Members asked questions about the share of local revenue that is unrestricted and the implications for any proposal to eliminate property taxes. The presenters responded that only a portion of county and municipal revenue is flexible, with much of it dedicated to specific purposes by law.

Transcript Highlights:

• At the 24-25 school year, Port Aransas ISD assessed $39 million in local M&A, no property taxes, and
• of the basic allotment per student in insurance premiums, while also affording $30 million in local tax
• As a recapture district, we send a large portion of our locally raised tax revenue back to the state.
• exemptions such as the gross receipts tax exemptions for utilities.
• We have met several times now, and thank you for being a champion for our children.

Bills: HB178 , HB178 , HB1551 , HB1939 , HB2040 , HB2354 , HB2674 , HB3029 , HB3460 , HB3631 , HB3662 , HB5201 , HB5381

Committee: House Public Education

Transcript Highlights:

• </c><00:05:41.720><c> the</c> Municipal and local property taxes the Municipal and local property taxes
• </c> property taxes property taxes also<00:06:18.400><c> so</c><00:06:19.160><c> um</c><00:06:20.160>
• In 2021, the legislature increased the municipal meals and rooms tax distribution to 30%, and several
• In 2021, the legislature increased the municipal meals and rooms tax distribution to 30%, and several
• In 2021, the legislature increased the municipal meals and rooms tax distribution to 30%, and several

Summary: The Finance Committee held a hearing on several bills and announced at the outset that no votes would be taken because the measures would go to divisions later. The first major bill, HB 197, would require the state to pay 7.5% of political subdivision employer pension contributions for teachers, police officers, and firefighters. Representative Mike Edgar, the prime sponsor, argued the state had repeatedly reduced and then eliminated its promised share of retirement costs, shifting the burden to municipalities and property taxpayers. He said the bill would partially restore that commitment and provide relief to local governments, businesses, and taxpayers. Several witnesses testified in support of HB 197, including Representative John Cluder, Bradford selectman Marlene Fryer, the New Hampshire Municipal Association’s Margaret Burns, and Epping representative Mark Fone. Supporters said the bill would help with property tax pressure, school budgets, and municipal hiring, and they emphasized that much of the retirement cost reflects unfunded liability decisions made at the state level rather than by local governments. Committee members questioned whether the bill would change local incentives to control costs and how it would affect hiring and compensation. Burns said the state contribution would function as property tax relief because it offsets existing municipal expenses, and she noted the state is already on a long-term schedule to pay down the retirement system’s unfunded liability. After closing the hearing on HB 197, the committee opened a hearing on HB 97, introduced by Representative Tom Buco. He said the bill would continue funding for delayed and deferred wastewater projects and help municipalities finance expensive wastewater infrastructure, which he tied to housing development and local debt planning. No action or votes were taken on either bill during the hearing.

Transcript Highlights:

• There are several who have FFA guests who are here.
• Senators, I know there's several who have FFA guests. We're going to come back to that.
• And I have four counties, and in my four counties, I have several groups.
• Senate Bill 133, germane, thence referred to the Tax, Business and Transportation Committee.
• credits to the geothermal energy production income and corporate income tax credits, creating a tax

Transcript Highlights:

• We just, you know, we go into those homes and we see people suffering from severe rodent infestations
• We just, you know, we go into those homes and we see people suffering from severe rodent infestations
• Those lands no longer generated tax revenue to pay for county services.
• Those lands no longer generated tax revenue to pay for county services.
• The counties owned the land, and they held it in trust for themselves and the taxing districts.

Bills: HB2117 , HB2199 , HB2327 , HB2516 , HB2554

Committee: House Agriculture & Natural Resources

Keywords: tribal member, board of natural resources, indigenous representation, natural resource management, local governance, derelict vessels, marine environment, coastal management, environmental protection, maritime economy, audit, county, forest management, transparency, public lands, rodenticide, rodenticides, anticoagulant rodenticide, bromethalin, pesticide

Transcript Highlights:

• So we do have several people signed up to testify. First is Angelo Gavani.
• If you could wrap it up, we do have several people scheduled to testify.
• Harris, your time is up, and I've asked you several times to wrap it up.
• They pay taxes. They pay property taxes. They pay income taxes and sales taxes. The...
• They pay taxes. They pay property taxes. They pay income taxes and sales taxes.

Committee: House Health and Welfare