Video & Transcript : 'tax increment district' :
Page 129 of 500
MO
Missouri 2026 Regular Session
Special Committee on Property Tax Reform Feb 24th, 2026
Special Committee on Property Tax Reform
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
MO
Missouri 2026 Regular Session
Special Committee on Property Tax Reform Feb 3rd, 2026 at 12:00 pm
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.”
HI
Transcript Highlights:
- Vice Chair Carol Fukunaga, Senator Tim Richards, District 4 from the Big Island, uh Glenn Wai, chair
- Vice Chair Carol Fukunaga, Senator Tim Richards, District 4 from the Big Island, uh Glenn Wai, chair
- </c><00:39:08.000><c> code</c><00:39:08.480><c> it</c> federal congress changed the tax code it federal
- congress changed the tax code it changed<00:39:09.119><c> how</c><00:39:09.359><c> certain</c><00:39
- So the annual revenue adjustment is like an incremental increase annually, based primarily on inflation
Summary:
The Senate Commerce and Consumer Protection Committee held an informational briefing on the Public Utilities Commission’s performance-based regulation (PBR) framework and the Department of Commerce and Consumer Affairs’ whistleblower complaint process. Chair Jared Kohole opened the meeting, noted it was informational only with no public testimony, and explained that members would hear presentations and then have an opportunity for questions. The committee heard first from Ulupono Initiative, which provided background on why utilities are regulated, how Hawaii’s cost-of-service model and rate cases work, and why PBR was adopted to shift utility incentives away from a capital-investment bias and toward performance, efficiency, cost control, and policy goals such as renewable energy and reliability.
Ulupono described Hawaii’s PBR structure as a five-year multi-year rate plan with annual revenue adjustments, a customer dividend, a Z factor for extraordinary exogenous events, and an exceptional project recovery mechanism for large projects. It also outlined performance incentive mechanisms tied to renewable portfolio standard progress, interconnection speed, reliability, and shared savings. The presentation said the current docket is evaluating a possible hybrid approach that would combine forward-looking forecasting with historical results, and Ulupono advocated for stronger incentives, arguing the current rewards are too small relative to utility revenues and should be more meaningful to better align utility behavior with legislative intent.
The PUC then presented its own overview, emphasizing that the PBR docket is open and active and that the briefing was limited to the record to avoid ex parte concerns. The commission described the development of PBR in Hawaii through multiple phases beginning in 2018: an initial collaborative phase to set goals, a formal contested-case phase that produced the initial framework, later phases adding scorecards, reported metrics, and additional performance incentive mechanisms, and subsequent refinements including sunset of some mechanisms and adjustments after the August 2023 Maui wildfires. The PUC said the framework is intended to be customer-centric, administratively efficient, and protective of utility financial integrity, and that current work includes evaluating how to balance forward-looking and historical test-year approaches within the rebasing process. No votes or formal actions were taken at the briefing.
MO
Missouri 2026 Regular Session
2026 Legislative Session - Day Fifty Five - Tuesday, April 21
Missouri House Floor Meeting
Transcript Highlights:
- It's also striking to me that Missouri has the most taxing districts in the whole United States—right
- here in Missouri, at 2,000-plus taxing districts.
- It's also striking to me that Missouri is the largest taxing, we have the most taxing districts in the
- whole United The largest taxing, we have the most taxing districts in the whole United States right
- here in Missouri at 2,000-plus taxing districts.
MO
Missouri 2026 Regular Session
Special Committee on Property Tax Reform Feb 24th, 2026
Special Committee on Property Tax Reform
Transcript Highlights:
- So you were, 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 was my vision
- I know I've been using that phrase taxing entity, meaning districts, taxing districts, I guess.
- That $200 is coming from various taxing districts, right?
- Yes, I mean, all of those taxing districts would have a portion of that money that would be due to them
Summary:
The Special Committee on Property Tax Reform met in quorum and first took up House Bill 2780 in executive session. Members discussed a committee substitute and two amendments. One amendment changed the proposed school levy floor from $1.50 to $2.20, with supporters saying it better balanced local effort and taxpayer relief; another technical amendment clarified confusing language about levy limits. After adopting the substitute and amendments, the committee voted House Committee Substitute Number Two for HB 2780 do pass by 11-5.
The committee then considered House Bill 2668, which bundled several property tax election and ballot-related changes, including tax abatement language, clearer ballot wording, alphanumeric designations, debt-service clarification, a November election requirement for property tax increase measures, and related bond language. Members asked whether new construction language remained in the bill, and the sponsor said it did not. The committee adopted the substitute and then voted House Committee Substitute Number Two for HB 2668 do pass by 9-6.
Next, the committee heard and approved House Bill 2944 after adopting Amendment 06H. The amendment, offered with support from county collectors and the sponsor, would streamline administration of senior property tax credits by reducing annual reapplication burdens, allowing county offices to verify eligibility through state resources or lists, and adjusting deadlines for mailed payments and assessor notices when postal delays or technical problems occur. Members raised questions about trusts, residency, fiscal impact, and whether the language was broad enough, but the amendment was adopted and the committee then voted the substitute do pass 15-0.
In public hearing, Representative Taylor presented House Bill 2667, which would allow counties to create a prorated property tax credit for totaled motor vehicles and would also exclude increases in aggregate personal property valuation from being treated as new construction. Committee members and an informational witness from the Missouri Special Districts Association raised concerns about fairness, administrative complexity, multi-county district consistency, and possible impacts on special taxing districts. No vote was taken on HB 2667 before the hearing was closed and the meeting adjourned.
NH
Transcript Highlights:
- And that breaking up of that school district just created an issue for when tax rates are set.
- rate that will truly represent the Pasquani school district and equalize that tax rate on both halves
- </c><00:06:52.400><c> rate</c><00:06:52.639><c> on</c> district and equalize that tax rate on district
- school district to Piscani school<00:07:29.199><c> district.
- ><c> tax.
Committee:
Senate Ways and Means
AL
Alabama 2026 Regular Session
Alabama House HB 150 Public Discussion Boards, Agencies and Commissions Committee Feb 4th, 2026
Boards, Agencies and Commissions
Transcript Highlights:
- bill with property taxes.
- on the tax bill with property<00:01:32.000><c> taxes.
- </c> the current tax base of that county. the current tax base of that county.
- </c> lot of times in in tax sales. lot of times in in tax sales.
- ." taxes." taxes."
Committee:
House Boards, Agencies and Commissions
WI
Wisconsin 2026 1st Special Session
Wisconsin State Assembly Floor Session May 13th, 2026
Wisconsin House Floor Meeting
Transcript Highlights:
- Everyone pays taxes, whether it's sales tax on buying school supplies, property taxes on your mortgage
- And I'm confident that the people in my district and the entire state want property tax relief, they
- from my district.
- There is no tax on overtime and there is no tax on tips.
- Income tax rebates, property tax relief, no tax on tips and overtime.
NH
New Hampshire 2025 Regular Session
House Municipal and County Government (02/27/2025)
Municipal and County Government
Transcript Highlights:
- a regional school district, they could adopt a tax cap.
- So it's the tax effort for the district.
- So it's the tax effort for the district.
- There's been many proposals for local tax caps and school district budget caps across the state.
- Again, if you have multiple districts, there's multiple taxes going for each one.
Committee:
House Municipal and County Government
MO
Missouri 2026 Regular Session
2026 Legislative Session - Day Thirty Two - Wednesday, March 4 - Afternoon Session
Missouri House Floor Meeting
Transcript Highlights:
- districts.
- And the needs of both taxpayers and taxing districts were heard as part of that, and combined into a
- So the increased tax revenue that all of these different tax So the increased tax revenue that all of
- 1 or District 2.
- charge a tax rate higher than the lowest rate of the original district.
Summary:
The House met after a quorum call and several members introduced job shadows, interns, and 4-H guests. Once 93 members were present, the chamber moved to House Bills for Perfection. House Bill 1707 was taken up first and amended with a title change; sponsors said it would stop the Department of Revenue from taxing credit card processing fees charged to vendors. Members described it as a small-business measure, and the bill was ordered perfected and printed as amended.
The House then considered House Committee Substitute for House Bill 2819, which would authorize rounding cash sales to the nearest five cents in light of the penny’s elimination. Supporters said it would give businesses clear authority to round and avoid compliance problems or lawsuits. The substitute was adopted and the bill was ordered perfected and printed. House Committee Substitute for House Bill 2103 followed, a property-fraud and notary-fraud bill that would require warning signs in recorder offices, increase penalties for false filings and notary-related fraud, and raise fines for notary seal vendors. Supporters said it was aimed at deterring deed fraud and protecting homeowners; some members questioned whether it went far enough or whether it could burden honest notaries. The substitute was adopted and the bill was ordered perfected and printed.
House Bill 1800, dealing with the Hancock Amendment inflationary growth factor for property tax assessments, drew the most debate. An amendment changed the title and another amendment lowered the cap on revenue growth from 5% to 3% when inflation exceeds that level. Supporters argued it would help taxpayers keep more of their money; opponents warned it would reduce funding for schools, fire districts, ambulance districts, libraries, and community colleges and could force more frequent ballot measures. The amendment and the bill were both adopted, and the bill was ordered perfected and printed. House Committee Substitute for House Bill 2600, which would create a clearer process for ambulance district consolidation and improve rural EMS access, was also amended to preserve county commission authority over subdistricts, allow at-large districts in some cases, require voter approval for mergers, and tighten timing and election procedures. Members said the changes would help struggling ambulance districts while keeping local control, and the substitute was adopted and ordered perfected and printed. The House then adjourned after announcements about upcoming committee meetings and events.
MO
Transcript Highlights:
- What you will find out is these taxing districts don’t want to do it. I’m...
- A bill last year said the fire districts can tax or can add a sales tax up to 1%.
- I, for most people, again, in my district, personal property tax is an irritant.
- , which is unnerving, and I'm sure is unnerving for the taxing districts right now.
- This bill would devastate taxing districts.
Committee:
House Ways and Means
Summary:
The committee first took up House Joint Resolution 169, which would cap spending growth and was described by supporters as a taxpayer protection measure. Representative Taylor opposed it, arguing the legislature was already considering too many tax-related measures at once and lacked a broader strategy. The sponsor said the resolution was about limiting spending, not taxes, and offered a committee substitute that added fees and surcharges into the baseline and addressed tax credits. After discussion, the substitute was adopted and the committee voted the House Committee Substitute for HJR 169 do pass, with Taylor and Strickler voting no.
The committee then heard House Bill 2819, which would allow rounding of cash transactions now that pennies are no longer being produced. The sponsor explained a committee substitute added safe-harbor language to protect merchants from lawsuits over rounding errors. Members asked about the rounding rules and confirmed the bill remained permissive rather than mandatory. The committee adopted the substitute and then voted the House Committee Substitute for HB 2819 do pass unanimously.
House Bill 2746, sponsored by Representative Williams, would create a property tax map feature on the Department of Revenue website showing current levies and assessed values to improve transparency. Supporters said it would help homeowners compare assessments and understand property tax differences, while opponents and agency witnesses raised concerns about the large startup cost, estimated at about $7 million, the need to gather data from many counties, and the fact that some counties already provide similar information. The Department of Revenue and State Tax Commission witnesses said the data would be difficult to compile statewide and that local participation and data standards vary widely. The bill was heard, but no vote was taken in the transcript.
Finally, the committee heard House Bill 2329, which would gradually reduce the assessment ratio for personal property from about 33 1/3% to 18% over three years. The sponsor argued the tax is burdensome, especially for working families and businesses, and said it would encourage a broader shift away from personal property taxation. Supporters echoed that it is a highly visible and unpopular tax. Opponents, including a county assessor, warned the bill would sharply reduce local tax bases, especially in rural counties, and likely force levy increases on real property or cuts to schools and other districts. The hearing ended without a committee vote on HB 2329.
MO
Missouri 2026 Regular Session
Special Committee on Property Tax Reform Feb 19th, 2026
Special Committee on Property Tax Reform
Transcript Highlights:
- jurisdictions that are put in place when we do special taxing districts, TIFs, and things like that.
- districts, on whether the auditor's office even properly knows about all of the taxing jurisdictions
- And even though maybe the school district and I don't know what other taxing entities might have had
- And even though maybe the school district and I don't know what other taxing entities might have had
- Like my city in my district, we have properties that have entered property tax abatement through the
MO
Missouri 2026 Regular Session
2026 Legislative Session - Day Fifty Five - Tuesday, April 21
Missouri House Floor Meeting
Transcript Highlights:
- I want to make individuals in District 109 and across the state wealthier by eliminating the income tax
- I want to make individuals in District 109 and across the state wealthier by eliminating the income tax
- tax, sales tax.
- It's also striking to me that Missouri is the largest taxing—we have the most taxing districts in the
- whole United States right here in Missouri, at 2,000-plus taxing districts.
Summary:
The House convened with prayer, the Pledge of Allegiance, approval of the House Journal by roll call vote (117-5), and a long series of special guest introductions, including YouthBuild students, school groups, family members, former legislators, and a Delta Sigma Theta Sorority Day recognition. The chamber then moved to third-reading business and reconsideration motions on House Committee Substitute for House Bills 3283 and 3306. Members explained the bills needed to be sent back to Legislative Review to address possible conflicts with current case law and to tighten the language, especially around arbitration and municipal/court jurisdiction issues. The reconsideration motions and the motion to commit the bills to Legislative Review all passed by roll call votes in the 98-43 range.
The House then took up House Committee Substitute for Senate Bill 982, which would revise Missouri’s sex offender registry system. The sponsor said the bill responds to concerns from an advocacy group and registry administrators, converting Missouri from a hybrid offense-based system to a true tier-based system aligned with federal SORNA standards, clarifying who must register, reducing litigation exposure, and adding related language on civil commitment housing, name changes, and carnival employees. Members asked about whether offenders could eventually petition off the registry; the sponsor said the bill would streamline removal where allowed under the tier system. House Amendment 1, correcting a typo, was adopted, the committee substitute was adopted, and the bill was third read and passed 141-4.
The House also debated House Joint Resolutions 173 and 174, a proposal to amend the constitution to phase out the state income tax and shift more of the tax burden toward sales and use taxes over time. Supporters argued the current income tax hurts the middle class, discourages growth, and places Missouri at a disadvantage compared with no-income-tax states like Tennessee; they said the measure would let voters decide and could improve economic development, population growth, and fairness by making taxes more visible and consumption-based. Opponents argued the plan would raise taxes on most Missourians, especially low- and middle-income families, seniors on fixed incomes, and people who spend more of their income on necessities, and that it would shift costs onto consumers while weakening funding for schools, health care, and other services. The debate was extensive and included questions about constitutional tax limits, revenue neutrality, and comparisons to Tennessee and Washington, but no final vote on the resolutions was shown in the transcript.
MO
Missouri 2026 Regular Session
2026 Legislative Session - Day Thirty Two - Wednesday, March 4 - Afternoon Session
Missouri House Floor Meeting
Transcript Highlights:
- districts.
- And the needs of both taxpayers and taxing districts were heard as part of that, and combined into a
- 1 or District 2.
- , a consolidated district cannot charge a tax rate higher than the lowest rate of the original district
- of the former districts.
Summary:
The House met after a quorum was established and began with several introductions of special guests, including job shadows, 4-H participants, and interns. The chamber then moved to House Bills for Perfection, taking up HB 1707, which would stop sales tax from being imposed on credit card processing fees charged to vendors. Members asked for clarification about the bill’s scope and the title amendment, and the bill sponsor explained that the measure simply prevents tax from being charged on those fees. HB 1707 was then ordered perfected and printed.
The House next considered HB 2819, a bill responding to the end of penny minting by authorizing rounding of cash sales to the nearest five cents. Supporters said the bill would give businesses a clear legal framework and reduce compliance risk. The chamber adopted the committee substitute and ordered the bill perfected and printed. Members then took up HB 2103, a property-fraud and notary-fraud bill aimed at strengthening penalties, requiring warning signs in recorder of deeds offices, and speeding court review for alleged victims. Supporters said it was needed to deter fraudulent deed filings and protect homeowners, while opponents argued it focused too much on notaries and recorders rather than the people committing the fraud. The committee substitute was adopted and the bill was ordered perfected and printed.
The House also debated HB 1800, which would lower the inflationary cap on certain property-tax revenue growth from 5% to 3%. The discussion centered on whether the change would protect taxpayers or reduce funding for schools, fire districts, libraries, and other local services. An amendment was adopted that broadened the title and added property-assessment language, and the bill was then ordered perfected and printed. Finally, the House considered HB 2600, dealing with ambulance district consolidation and governance. The bill was described as a response to struggling rural EMS systems, with provisions for consolidation plans, public hearings, and voter involvement. An amendment modified the process for subdistricts, at-large districts, timing, and merger procedures, and the committee substitute as amended was adopted and ordered perfected and printed. The House then moved to announcements and adjourned until the next scheduled meeting.
MO
Missouri 2026 Regular Session
Special Committee on Tax Reform Feb 26th, 2026 at 08:00 am
Special Committee on Tax Reform
Transcript Highlights:
- Mike Jones, District 12.
- triggers that tax sale.
- districts.
- And district, the kind of the accessibility of district budgets vary.
- And district, kind of the accessibility of district budgets vary.
Committee:
House Special Committee on Tax Reform
MO
Missouri 2026 Regular Session
Special Committee on Property Tax Reform Feb 19th, 2026
Special Committee on Property Tax Reform
Transcript Highlights:
- jurisdictions that are put in place when we do special taxing districts, TIFs, and things like that.
- And even though maybe the school district and I don't know what other taxing entities might have had
- And even though maybe the school district and I don't know what other taxing entities might have had
- Like my city in my district, we have properties that have entered property tax abatement through the
- Yeah, you're going to get the tax off of them, but at the same time, the districts, whether it's the
Summary:
The Special Committee on Property Tax Reform met for an open discussion, with no public testimony, to reset its work after the prior combined bill was separated back into two standalone measures. The chair outlined the current direction: House Bill 2780 would include Murphy’s Hancock fix, levy-by-subclass, commercial protection language, the 275-to-150 levy adjustment, and abatement provisions; House Bill 2668 would carry clear ballot language, no-tax-increase ballot measures, clarification of SB 190, and the SB 3 fix. Members also discussed whether additional ideas, such as taxpayer appeal protections and electronic filing, might be added later if they can be worked out.
A major portion of the meeting focused on the Hancock-related “275 fix,” with members clarifying that the proposal would not move all districts to 275, but would prevent two known districts below that level from being forced down and losing significant revenue. Several members raised concerns about confusion in the field and the need to communicate clearly to school districts and superintendents what the proposal would and would not do. There was also discussion of new construction under Hancock, including whether certain redevelopment or replacement projects should count as new construction and how that affects school and other local taxing entities.
The committee spent substantial time debating tax abatements, especially TIFs and similar economic incentives. Supporters of the language said the intent is to prevent taxing jurisdictions from treating abated revenue as if it were still available and then shifting the cost to other taxpayers; opponents questioned whether the language would improperly reduce revenue that communities had already decided to collect. Members also discussed whether the language should apply only to the entity adopting the abatement, and whether some abatements are better handled through separate legislation. Several members urged that any new ideas be referred through committee so they can receive proper vetting and fiscal analysis, and there was broad agreement to keep the main bills relatively streamlined while continuing to work on additional concepts separately.
MO
Missouri 2026 Regular Session
Local Government Apr 22nd, 2026
Local Government, Elections and Pensions
Transcript Highlights:
- Current law authorizes public library districts for a few counties to impose a sales tax up to a half
- The last time our library district asked for an increase in its tax rate was 1994.
- The last time our library district asked for an increase in its tax rate was 1994.
- The last time our library district has asked for an increase in its tax rate has been 1994.
- The last time our library district has asked for an increase in its tax rate has been 1994.
Summary:
The Committee on Local Government held a public hearing on Senate Substitute No. 2 for Committee Substitute for Senate Bill 1023, sponsored by Senator Justin Brown. The bill would expand the existing authority for certain public library districts to ask voters for a sales tax, with provisions to reduce or eliminate property tax levies in some cases. Brown explained that the bill includes special carve-outs for St. Charles County, where any sales tax would be paired with a dollar-for-dollar property tax rollback over a three-year phase-out, and for Cass and Johnson counties, where the sales tax cap would be 0.33% and property tax levies would be eliminated. The bill also allows circuit courts to collect a civil case filing surcharge of up to $15 for law library maintenance.
Supporters testified that the measure would give libraries more flexible and diversified funding options, similar to other local taxing entities. Library officials from Scenic Regional, St. Charles City-County, Marshall Public Library, and Kansas City Public Library said most library revenue still comes from property taxes and argued that the bill would let local voters decide whether to shift some or all funding to sales tax. They described needs such as expanding services, building new branches, renovating facilities, and protecting voter-approved taxes from uncertainty tied to county reclassification litigation. The Missouri Library Association said the bill serves as a safeguard amid broader discussions about property tax reform.
There was no opposition testimony. Committee members raised questions about the fairness of shifting library funding to sales tax, especially for nonresidents who may not use the services, and about how the St. Charles amendment would work. Several members spoke in support of libraries and the bill, while one member criticized the tone of the sponsor’s response to questioning. At the close of the hearing, the chair announced the committee would executive the bill on Monday and then adjourned the meeting.
MO
Missouri 2026 Regular Session
Special Committee on Tax Reform Feb 26th, 2026
Special Committee on Tax Reform
Transcript Highlights:
- And for tax foreclosure surplus following a tax foreclosure sale.
- Representative Butz, proceed. tax foreclosure surplus following a tax foreclosure sale.
- triggers that tax sale.
- districts.
- And district, the kind of the accessibility of district budgets vary.
Committee:
House Special Committee on Tax Reform
Summary:
The Special Committee on Tax Reform met in executive session and first adopted a substitute and then gave do pass recommendations to H.J.R. 115, which would align homestead language with the Senate version by changing the acreage limit from 2.5 acres to 5 acres, and to HB 2869, which was amended to tie a $500,000 threshold to CPI and use assessed value rather than market value. The committee also voted HB 3303 do pass without amendment after brief discussion about its purpose and potential tax implications.
In regular hearing, the committee heard HB 2234 from Rep. Tricia Burns, which would change how surplus proceeds from tax foreclosure sales are handled. Burns and witness Tamara Rucker explained that when a home is sold for more than the delinquent taxes owed, the surplus can currently escheat to county revenue after three years; the bill would move those funds to the unclaimed property division and improve notice to property owners or heirs. Members discussed how the process works, the lack of uniform notification and payout standards, and the amount of surplus involved in some counties. No opposition testified.
The committee also heard HB 2964, another bill from Rep. Burns, to move property tax bill mailing and delinquency dates later in the year, from early December/January to late February/April. Burns said the change would ease hardship around the holidays and help seasonal residents. Testimony from the Missouri School Boards Association raised concerns that districts would need to carry an additional 60 to 90 days of reserves, or roughly 15 to 20 percent more, to bridge the delayed revenue, though the witness said the impact would vary by district. The hearing concluded with no further business, and the committee adjourned.
TX
Transcript Highlights:
- No county ad valorem taxes can be used to retire district debt.
- No county ad valorem taxes can be used to retire district debt.
- , but the district itself can levy an ad valorem tax.
- district and that y'all need this new taxing district that I don't think so mainly because we're trying
- ... 1967, a taxing district with limited tax authority, and of course the local board that's locally
Committee:
Senate Local Government
Summary:
The committee heard and discussed several local-government-related bills, mostly with committee substitutes. House Bill 2731 would let certain border counties regulate roadside vendors selling live animals in unincorporated areas and along public rights-of-way; the substitute narrowed the bill to live animal sales only and excluded livestock and other roadside commerce. House Bill 3483 would streamline TCEQ review of special utility district revenue bonds by removing tax-bond requirements that do not apply to SUDs. House Bill 4308 would create a county industrial development district framework, limited in the substitute to certain counties including Fort Bend County, to help finance industrial sites and related infrastructure. House Bill 5663 would create a Wood County Hospital District memory-care-focused district with no taxing power, intended to help pursue grants and other funding for a new facility. House Bill 4582 addressed attainable housing in Dallas and Tarrant counties, allowing local reimbursement tools for developers under a uniform, optional framework. House Bill 5509 would let municipalities suspend or revoke a hotel’s certificate of occupancy if law enforcement and a criminal court both find probable cause of human trafficking, with the substitute adding due-process protections. House Bill 1532 created a Lake Houston dredging and maintenance district funded by revenue from dredged material sales and revenue bonds, with no taxing authority or eminent domain. House Bill 23, heard as pending business, would revise the process for local governments to rescind development documents and adjust third-party reviewer liability and eligibility rules. House Bill 4580, concerning property tax exemptions for charitable organizations such as the Houston Rodeo, was amended to remove language about exempting revenue from property use and instead focus on land used for agricultural, youth, and educational support.
Public testimony was generally supportive on the bills heard, with witnesses including county officials, utility and water association representatives, hotel industry representatives, and housing developers. Several speakers emphasized the need for faster financing or permitting tools, flood mitigation, housing affordability, anti-trafficking enforcement, or local economic development. Some members raised concerns about scope, precedent, consultation with affected senators, and due process, particularly on House Bill 4582 and House Bill 5509, but the committee largely accepted the committee substitutes as improvements. No public testimony was offered on several bills, and most measures were left pending before later being voted out.
The committee took recorded votes on multiple pending bills and reported them favorably, often with committee substitutes adopted in lieu of the filed versions. House Bills 1532, 2731, 3483, 5509, 5663, and 4580 were reported out, with 1532 and 5663 passing unanimously and 3483, 2731, and 5509 also receiving favorable votes despite one present-not-voting on 3483. House Bill 23 and House Bill 4582 were left pending subject to call of the chair. The committee then recessed until adjournment or later.
FL
Florida 2026 5th Special Session
Appropriations Jun 1st, 2026
Transcript Highlights:
- Can you explain how they're a special district? They don't tax unto themselves. Thank you, Mr.
- So then how are all these special districts going to... Homeowners won't be paying property tax.
- Certainly, if it is a special district, the tax base may be reduced. So there will be an impact.
- And they are, they get, it's a special taxing district, they get a certain amount of money.
- we're talking about special taxing districts.
Summary:
The Committee on Appropriations took up SJR 2-F, a proposed constitutional amendment to reduce property taxes by lowering assessment caps on non-homestead property, expanding homestead exemptions over time, and allowing local governments to increase exemptions further. The sponsor argued the measure would provide broad property tax relief while requiring revenues to be directed to core services such as public safety, education, infrastructure, and natural resource projects, with a trust fund intended to help local governments transition. Senators raised concerns about the lack of a fiscal score, the effect on counties, cities, school districts, and special districts, and whether the proposal would shift costs to fees or other taxes.
Several amendments were debated. Senator Polsky’s amendment to explicitly authorize user fees and non-ad valorem assessments to offset lost property tax revenue failed. Senator Avila’s amendment broadening permissible uses of ad valorem revenue to include county constitutional officers and other expenditures approved by local governing bodies was adopted after debate over whether the bill would otherwise underfund essential functions. Senator Smith’s sunset amendment, which would have made the constitutional changes expire after five years, failed. Senator Smith’s amendment to allow tourism development tax revenue to support public safety and education also failed. Senator Graal’s amendment removing the constitutional trust fund language was adopted, with supporters arguing the Constitution should not promise an unfunded account.
Additional late-file amendments were considered. Senator Berman’s proposal to change the ballot title to more neutrally describe the measure as affecting property taxes and local community service reductions failed. Senator Trumbull’s amendment removing school board ad valorem taxes from the proposal was adopted, preserving school taxes. Senator Smith’s amendment narrowing the non-homestead assessment cap reduction to small businesses only failed. The committee then returned to the bill as amended and continued questioning the sponsor about eligibility, fiscal impacts, and whether the proposal could lead to local governments offsetting lost revenue through special assessments or other charges.