Transcript Highlights:

• For the record, Senator Karen Warner, Legislative District 4.
• I was representing Legislative District 4.
• I was representing Legislative District 4.
• My name is Hildi Angus from Legislative District 30.
• My name is Hildi Angus from Legislative District 30.

Bills: SB1052 , SB1115 , SB1118 , SB1120 , SB1121 , SB1124 , SB1171 , SB1172 , SB1174 , SB1175 , SB1214 , SB1233 , SB1235 , SB1316 , SB1345 , SB1372 , SB1399 , SB1458 , SB1494 , SB1496 , SB1564 , SB1602 , SB1621 , SB1628 , SB1630 , SB1631 , SB1668 , SB1672 , SB1814 , SB1821

Committees: House Health & Human Services , House House Health & Human Services Committee of Reference

Keywords: assisted living, health care, hyperbaric oxygen therapy, physician orders, informed consent, AHCCCS, remote work, state agency, employment, public health, housing, zoning, middle housing, urban development, duplexes, triplexes, fourplexes, townhomes, historic preservation, radiation protection

Transcript Highlights:

• </c><00:07:58.479><c> meetings</c> my school district schoolboard meetings my school district schoolboard
• So, uh, this is a tax question. >> A tax.
• So, uh this is a tax question. So, uh this is a tax question. &gt;&gt; A<00:52:50.079><c> tax.
• </c> Marramac 9th district. Marramac 9th district.
• </c><04:47:32.480><c> to</c> businesses in the downtown district to businesses in the downtown district

Committee: House Judiciary

Transcript Highlights:

• was because the board was in the process of possibly considering action regarding school impact districts
• discussion would have encompassed, so that was used instead to talk about school impact fees and impact districts
• So why don't you try and just get something in there as an incremental step?

Summary: The committee heard testimony on House Bill 110, HD1, which would clarify local food purchase goals for the Department of Education. DOE said it supports the measure and will work toward the 30% local food mandate by 2030. The Department of Agriculture also supported the bill, and outside advocates from the Hawaii Public Health Institute and Hawaii Farm to School Network strongly backed it as consistent with prior farm-to-school laws and helpful for measuring progress toward the goal. The committee then took up House Bill 293, which would exempt certain DOE purchases of local edible produce and packaged food products from electronic procurement rules and allow written-quote purchasing thresholds, including a lower quote requirement for some rural schools. DOE, the Department of Agriculture, the State Procurement Office, and the Hawaii Farm Bureau all supported the measure, describing it as a tool to help the department test and add local products and meet the 30% goal. However, members pressed DOE on the bill’s purpose and mechanics, questioning why the department could not simply add products to vendor lists or use existing procurement flexibility. DOE explained it was trying to test new local products, including products not yet on the USDA-approved list, and said the bill would allow limited pilot purchases while it works through USDA approval and vendor-list updates. Members also raised concerns about whether the bill was being used to bypass procurement and whether small farmers or aggregators could realistically supply the needed volume. House Bill 1069, which would add two voting members representing DOE and the Board of Education to the School Facilities Authority, also drew support from DOE and the Board of Education. Supporters said the change would improve accountability, strategic input, and communication on school facilities matters. SFA testified that it has already increased coordination with DOE through regular meetings and that recent discussions have been more robust. Committee members questioned whether voting seats were necessary given that DOE and BOE could already attend meetings and receive updates, and they raised concerns about how a voting representative would report back and whether the measure would actually solve communication problems. No votes or final actions were taken on the measures during the portion of the meeting provided.

Transcript Highlights:

• Technology adoption is often incremental, experimental, and responsive to global competition.
• 4576, employers could face back pay, civil fines, and loss of eligibility for state grants, loans, and tax
• 4576, employers could face back pay, civil fines, and loss of eligibility for state grants, loans, and tax

Committee: Senate Labor

Transcript Highlights:

• on page 66 of our collective bargaining agreement, it says, "The parties recognize that annual incremental
• </c> Is it true, though, for a comparable school district, the reimbursement for this particular space

Summary: The committee on Education met on March 19 and moved through several bills under time pressure, hearing mostly brief testimony. SB 2024 SD2 and SB 896 SD2, both concerning public-private partnerships for charter school facilities, drew support from the Department of Education, the Charter School Commission, White Kids Can, and Hawaii Technology Academy. DOE said any P3 model should apply only to charter schools on private land and not affect public schools on DOE land. Supporters argued the approach could speed construction, reduce costs, and keep public money in public assets, while UPW and HGA raised concerns about privatization. In response, SFA said the intent was to mirror the existing conversion charter school model, with public ownership of assets and unionized staff, and noted some regions have waited years for schools. SB 2613 SD1 on TMK transfers was heard next. DOE said the bill had originally been supported as part of the governor’s package but was amended to require DOE to convey lands for 13 libraries on DOE property, which DOE said would create “donut holes” in campuses and was unnecessary because existing agreements already govern library use. The State Public Library System supported the bill, saying it has long coexisted with DOE but needs clearer separation and more reliable control over its sites. The Attorney General’s office said the library system currently lacks express statutory authority to own real property and flagged implementation issues because some of the affected parcels are not currently owned by DOE. Committee members questioned both sides about current agreements, communication, and how the bill would change operations. SB 494 SD2, concerning charter school audits, received comments from the Charter School Commission, which said the bill was redundant because charter schools already undergo annual audits during the term of their contracts. The Office of the Auditor was also present. SB 2391 SD2, relating to automatic pay increases for teachers, drew strong opposition from the Office of Collective Bargaining, which said step movement and longevity increases are negotiated in each contract and do not automatically carry over when a contract expires; it warned the bill could affect upcoming negotiations with HSTA. HSTA and several other supporters argued the bill would standardize annual step movement, improve retention, and reflect existing contract language. No votes or final actions were taken in the portion of the meeting provided.

Transcript Highlights:

• Current SUD services are billed in one-hour increments under either an individual counseling or a group
• flat over time, and at the same time our cost of operations rise each year, as far as health care taxes
• /c><01:03:41.520><c> as</c><01:03:42.240><c> health</c><01:03:42.599><c> care</c><01:03:43.319><c> taxes
• </c> year um as far as health care taxes year um as far as health care taxes salary<01:03:44.480><c>

Committee: House Human Services Finance and Policy

Transcript Highlights:

• We have a number of high schools and districts that include their alternative learning centers, their
• We have a number of high schools and districts that include their alternative learning centers, their
• We have a number of high schools and districts that include their alternative learning centers, their
• distribution uh uh that the district distribution uh uh across<00:33:00.000><c> demographics</c><00:
• </c><00:47:37.760><c> we</c> or private or a K12 school district we or private or a K12 school district

Committee: Senate Higher Education

Transcript Highlights:

• </c> pleasure of representing Senate District pleasure of representing Senate District 14,<00:05:06.720
• Um, this is a bill that I... for district 19, which encompasses the for district 19, which encompasses
• This is not a tax. This is a loophole. This is not a tax.
• I live in Enfield in District 5.
• </c> alternative rather than set up a tax alternative rather than set up a tax structure.<03:23:34.720

Committee: Senate Health and Human Services

Transcript Highlights:

• The DOE had said adding an increments, maybe doing, you know, just reduce price, and then this, and then

Summary: The committee heard several education-related bills, with testimony largely in support. SB 1388 and SB 1393, both concerning the School Facilities Authority and Department of Education representation and land conveyances, received support from DOE and the School Facilities Authority, with no questions or action taken. SB 423, which would add Head Start representation to the Early Learning Board, was supported by the Early Learning Board and the Executive Office on Early Learning, which explained the bill would realign the board with federal Head Start Act requirements after the board was restructured in Act 170; EEL also requested an effective-date amendment. SB 422, allowing DOE to award diplomas to students whose education was disrupted by war, drew support from DOE, the Chamber of Commerce, the Military Council, and the Special Education Advisory Council, but also significant opposition from the Hawaii Patriot Republicans and many individuals; members asked questions about the bill, and DOE explained the measure’s purpose, but no vote was taken. The committee also took testimony on SB 532, which would expand who may administer certain medications in schools. DOE, the Department of Health, and the University of Hawaii supported the bill. Members asked detailed questions about oral, nasal, and topical medications and the process for prescription review and administration; DOE explained that parents request the medication, a school form is completed, a nurse reviews it, and either a trained school health assistant or a contracted nurse administers the medication. DOE said the measure could improve attendance and learning, especially for students with ADHD, asthma, and other chronic conditions. The committee then heard SB 659 on locally sourced food products and school meals, where DOE’s procurement office opposed the higher small-purchase threshold and DOE exemption from procurement rules, while Ulupono Initiative, Hawaii Farm Bureau, Hawaii Public Health Institute, and others supported the bill as a way to advance farm-to-school goals and the 30% local food target by 2030. Testimony and questioning focused on the proposed threshold increase, transparency, and whether an online bidding system would be preferable. Finally, the committee heard SB 1300 on subsidies for ALICE families’ school meals. DOE supported the bill but requested amendments: defining eligibility at 250% of the federal poverty level, delaying implementation until the 2026-2027 school year, and covering reduced-price lunch students in full for 2025-2026. HSTA, Hawaii Appleseed, Catholic Charities Hawaii, Pride at Work Hawaii, Hawaii Youth Services Network, and others supported the measure, emphasizing food insecurity, the burden of meal paperwork, and the educational importance of free meals. Hawaii Appleseed suggested replacing ALICE with a federal poverty level standard and removing a rulemaking requirement that could delay implementation. No votes or final committee actions were reported in the transcript.

Transcript Highlights:

• An appraisal district may contract. with another appraisal district or a taxing unit to perform the duties
• . districts now because y'all are the the state is is compressing school district tax rates. now rival
• school districts that have their own tax assessor collectors.
• The role of appraisal districts is not to raise taxes or provide. tax savings through the appraisal process
• Appraisal districts determine the value. and taxing units determine the tax.

Committee: House S/C on Property Tax Appraisals

Transcript Highlights:

• , counties, and special purpose districts can impose an additional local sales tax rate up to a combined
• districts and that's Thanks to Potter Randall Appraisal District, which is consolidated under tax code
• Most often appraisal districts use math appraisal to appraise property for property tax purposes.
• PTAD, property. tax assistance deficient. We do not study all school district splits.
• counties, cities, and special districts increased. their taxes by $3.9 billion.

Committee: House Ways & Means

Transcript Highlights:

• And then the appraisal district is responsible for the local taxes for the property tax revenues.
• if the district taxes on the higher PVS amount.
• Districts, we the taxing entities pay them for that service.
• Noble, if your appraisal districts are taxing at 100% of market value and the Aterin appraisal. ...district
• Fall school districts may face budget cuts or be forced to raise tax rates in some cases.

Bills: HB329 , HB361 , HB546 , HB1547 , HB1745 , HB2786 , HB3235 , HB3370 , HB3575 , HJR83

Committee: House S/C on Property Tax Appraisals

Transcript Highlights:

• Under the current section 2518 C of the tax code any tax unit including a school district can already
• , hospital districts, or other taxing entities that also rely on property tax revenue.
• The appraisal district is funded by the state. funded by the taxing units, which is funded by tax dollars
• and tax setting are not the goals of appraisal districts.
• Financial strain appraisal districts face from property tax litigation even in cases where the district

Bills: HB1952 , HB3258 , HB3524 , HB3851 , HB4478 , HB4613 , HB4703 , HB4742 , HB4744 , HB4809 , HB4864

Committee: House S/C on Property Tax Appraisals

Transcript Highlights:

• Never have lowered a tax, just always risen taxes, always created more taxes.
• Never have lowered a tax, just always risen taxes, always created more taxes.
• It reduces taxes, sales taxes in particular.
• And last year, unfortunately, we taxed our libraries and our local public libraries and library districts
• And so if we tax the libraries, we are taxing the tax. It makes no sense to me.

Summary: The House debated a series of amendments to a major income tax bill, with repeated arguments over tax fairness, affordability, administrative feasibility, and the role of the Department of Revenue. Early motions to reconsider a failed child care amendment were rejected, and Amendment 2561, which would have restricted data sharing with the IRS, was also defeated after debate over privacy, federal relationships, and whether the proposal was administrable. Amendment 2579, which would have required annual reporting on the tax’s effects on filers, businesses, and charitable donations, likewise failed, with supporters emphasizing transparency and opponents arguing DOR was not the right agency and the report was too speculative. Amendment 2598, proposing to use half of new revenue for a broad sales tax cut, was rejected despite arguments that it would reduce regressivity and provide immediate relief; Amendment 2556, expanding sales tax exemptions for diapers and other child-care essentials to include adult diapers and earlier implementation, also failed after debate over scope and timing.

Transcript Highlights:

• prohibits the abatement of these GPLET tax revenues for school districts.
• prohibits the abatement of these GPLET tax revenues for school districts.
• rolls for eight years, but the GPLET taxes that are owed to the school district have to be paid.
• , but they cannot abate the GPLET taxes for the K-12 district.
• , but they cannot abate the GPLET taxes for the K-12 district.

Committee: House House Ways & Means Committee of Reference

Summary: The House Ways and Means Committee first took up Senate Bill 1293, which would limit Government Property Lease Excise Tax (GPLET) abatements so they cannot reduce the portion of property taxes that would otherwise go to school districts. The sponsor and supporters, including the Arizona Tax Research Association and the National Federation of Independent Business, argued that GPLET shifts costs to the state general fund and other taxpayers through school finance backfilling, while city representatives from Phoenix and Mesa and the Greater Phoenix Economic Council said GPLET is an important redevelopment tool that helps projects move forward in difficult urban areas and eventually returns properties to the tax rolls at much higher values. After extended questioning about tax shifts, school district impacts, and whether cities could act without affecting other jurisdictions, the committee voted 5-3 to return SB 1293 with a do pass recommendation. The committee then heard Senate Bill 1294, a clarifying measure concerning property classification after destruction by fire, flood, or other verifiable accident. The sponsor said the bill was intended to refine language adopted the previous year and to reflect discussions with assessors and ATRA. With little opposition, the committee approved SB 1294 on a 6-1 vote, with one member present and one absent. Finally, the committee considered Senate Bill 1430, the annual technical corrections bill for tax statutes administered by the Department of Revenue. The sponsor offered an amendment to remove a disputed unclaimed-property provision after concerns were raised, and the department supported the bill as amended. The committee adopted the amendment and then passed SB 1430 as amended on a 7-0 vote, with one member present and one absent, before adjourning.

Transcript Highlights:

• Some of our friends in the taxing districts wanted to change that.
• districts without raising the taxes of existing homeowners.
• Forgone is the ability of a taxing district that if it doesn't take its maximum taxing authority, that
• It's a pain in the bump for all of our taxing districts.
• Taxing districts.

Committee: House Revenue and Taxation

Transcript Highlights:

• One goal of equalization is to minimize the disparities across school districts in the tax rates that
• One goal of equalization is to minimize the disparities across school districts in the tax rates that
• One goal of equalization is to minimize the disparities across school districts in the tax rates that
• These two slides show school district average local tax rates for the last 20 years or so.
• The charts display the statewide average local district tax rates for the two main property tax bases

Committee: Senate Education Finance

Transcript Highlights:

• I understand, but I’ve been working with property taxes and the people in your districts.
• I’ve been to all the Kansas City districts because of the property tax issue.
• I've been to all the Kansas City districts because of the property tax issue.
• tax levy is, I don't know. ...in the state, the Springfield Public School District tax levy is $4.0250
• Louis City Public School District tax levy is 4.617 per $100 assessed valuation.

Committee: House Special Committee on Property Tax Reform

Summary: The committee met in executive session and first took up House Bill 2709, including a substitute that combined language from HB 2709 and HB 2671. Members debated an amendment that would have separated the Hancock-by-subclass portion from a personal property tax provision; supporters said it would make the bill cleaner and preserve a separate property tax issue already addressed elsewhere, while opponents argued it would create inconsistency. The amendment failed, the substitute was adopted, and the House Committee Substitute for HB 2709 and HB 2671 was voted do pass by a roll call of 14 yes and 5 no. The committee then passed HB 1759 do pass by a vote of 12 yes and 7 no, with one member noting that additional tweaks were expected on the floor. Next, the committee considered HB 2925, where Representative Fowler offered Amendment 04H to remove the requirement that property tax elections be held in November and replace it with an affirmative-consent standard requiring both a majority of votes cast and at least 25% of registered voters voting yes. Supporters said the change would avoid forcing local tax elections into a narrow election window and would require broader voter buy-in for long-term tax obligations; opponents argued it would be a major change that should receive more public review and could distort local election participation. The amendment failed 5 yes to 14 no, and HB 2925 was then voted do pass 11 yes to 8 no. In public testimony, Representative Van Schoiack presented HB 2415, which would require assessors to use a cost approach rather than a market approach for valuing buildings, while still valuing land through the market approach. He said the bill was intended to address over-assessment in larger counties and under-assessment in rural counties, and to make valuations more objective. Testimony was mixed: a public advocate supported the idea as a way to address rising taxes and tax sales, while county assessors and other witnesses said assessors already use multiple approaches, that cost approach works best for new or rural properties but can be subjective for older buildings, and that forcing one method statewide could create inaccuracies and large valuation swings. No action was taken on HB 2415 during the hearing. The committee also heard HJR 148 and HJR 111, presented by Representatives Coleman and Taylor, to bring Kansas City Public Schools under Hancock limits like other districts. Sponsors said KCPS is the only district still operating under a special court-imposed arrangement from desegregation-era orders and that the proposal would keep the district at its current levy while requiring voter approval for future increases. KCPS Superintendent Jennifer Collier opposed the measure as written, saying the district does want to come under Hancock but needs to do so on its own timeline and with a planned April 2027 levy proposal that would maintain the current rate; she said the district is now fiscally stronger and has community support, including passage of an 85% bond issue. Committee members questioned the legal basis, the effect on KCPS and charter schools, and whether the proposal would interfere with the district’s planned ballot strategy.

Transcript Highlights:

• So you just said something about taxing, the taxing district or entity.
• So, yes, I guess if you read that, the taxing entity can be an ambulance district or it's my, it was
• I know I've been using that phrase taxing entity, meaning districts, taxing districts, I guess.
• That $200 is coming from various Pay that $200 is coming from various taxing districts, right?
• I mean, all of those taxing districts would have a portion of that money that would be due to them, right

Committee: House Special Committee on Property Tax Reform

Transcript Highlights:

• But we also want to make sure that the people of their district aren't taxed out of their homes.
• I understand, but I've been working with property taxes and the people in your districts.
• I've been to all the Kansas City districts because of the property tax issue, which then reaches out
• Time for our staff to gear up for an educational campaign around the tax levy rate for our district.
• Louis City Public School District tax levy is 4.617 per $100 assessed valuation.”

Committee: House Special Committee on Property Tax Reform