Transcript Highlights:

• Thank you for your testimony. landlord's property rights and how they landlord's property rights and
• Our members include developers, landlords, housing financers, property managers, homeless service providers
• housing financers developers landlords housing financers property<02:10:03.960> managers<02:10
• property owners being able to take possession back of their property in a timely manner.
• rights and Property private property rights and Property Owners<03:19:29.520> being<03:19:29.800

Keywords: 1189, house, all

Transcript Highlights:

• Eligible property must be either in an area where raising the property will be necessary to comply with
• Property appraisers may require property owners to provide elevation certificates or other documentation
• of property taxes.
• So there is no property tax savings to the property owners. We had that bill in 2019.
• a CRAs was horrible when a development was proposed and the CRA director was trying to extort a developer

Summary: The Committee on Community Affairs met and considered a series of bills on trust law, homestead property assessments, emergency preparedness, utility service restrictions, Black history museum planning, historic preservation, firefighter benefits, and community redevelopment agencies. Several measures were presented as technical or policy updates, including CS/SB 262 on trust code clarifications, SJR 174 and SB 176 on limiting homestead assessment increases for flood-mitigation elevations, SB 608 renaming the Gulf of Mexico to the Gulf of America in Florida statutes, SB 1002 on utility service restrictions, SB 582 increasing penalties for unlawful demolition of historic buildings, SB 1202 extending health insurance premium benefits to firefighters permanently disabled during training, and SB 1242 phasing out CRAs and restricting new projects. SB 180 on emergency preparedness and response also advanced after a strike-all amendment that added FEMA reimbursement streamlining, mutual aid coordination, and other disaster-response provisions. SB 1128 on building permits for single-family dwellings was amended to clarify local review authority and professional liability protections before passage. The committee heard substantial testimony on SB 466, which implements the Black History Task Force’s recommendation to locate the Florida Museum of Black History in St. Johns County/St. Augustine. Supporters emphasized the area’s civil rights and Black history significance, the task force process, and the backing of Florida Memorial University and local leaders; one witness opposed the bill and urged a feasibility study and consideration of other sites. SB 1242 drew the most sustained debate, with supporters arguing many CRAs have outlived their purpose and opponents warning the bill would eliminate a valuable local economic development tool, harm affordable housing projects, and create uncertainty for phased developments and existing projects. SB 1002 also drew opposition testimony from advocates who warned of broad unintended consequences for municipal utilities and local energy choices, while the sponsor said the bill was intended to resolve a specific legal misunderstanding. Votes were taken on each measure, and all of the bills considered were reported favorably by the committee. The committee adopted the amendment to CS/SB 262, the strike-all amendment to SB 180, and the amendment to SB 1128 before final passage. Several senators requested to be recorded on specific tabs after the meeting, and the committee then adjourned.

Transcript Highlights:

• It excludes used tangible property purchased at auction, or used tangible personal property, from being
• That form is using a personal property depreciation schedule to depreciate real property.
• Now, I know the other property. I'm just talking about the real property.
• other is personal property.
• And the reason we do this is because we figure the development and the developer, when he develops that

Keywords: 959, house, all

Transcript Highlights:

• And so we sort of developed this, yeah, so that was developed as sort of, you know, the way to address
• This is a property tax exemption. You're basically paying for it.
• Something that's similar to the Chillalee development.
• We've had some properties that we've had for quite a few years, and we've had properties that we're currently
• and a satisfactory development and management plan.

Transcript Highlights:

• After that, the increase in property taxes once the land was developed, because we’re talking about..
• .” “...the increase in property taxes once the land was developed, because we’re talking about undeveloped
• Once it was developed, after the abatement fell off and the property was now paying all taxes, it was
• After that, the increase in property taxes once the land was developed, because we're talking about..
• Once it was developed after the abatement fell off and the property was now paying all taxes, it was

Keywords: 1182, all

Transcript Highlights:

• So take possession of the property.
• There's the development of the local cemetery and the development of the state cemetery.
• They would grade their own property. There's a portion of the state site.
• Do what you can, but we need a complete audit of every dime, developers.
• Take possession of the property and give us a veteran cemetery.

Summary: The hearing focused on the long-delayed Southern California Veterans Cemetery project at Gypsum Canyon in Anaheim, with opening remarks from Assemblymember Sharon Quirk-Silva, Senator Tom Umberg, and Assemblymember Avelino Valencia emphasizing the project’s importance to Orange County veterans and families. Anaheim city leaders, including the mayor pro tem and council members, voiced strong support and described the city’s role in planning, utilities, and final approvals. Quirk-Silva reviewed the project history, including prior legislation, county and state funding commitments, and the recent federal determination that the site meets VA criteria for a state veterans cemetery. The first panel, representing the veterans community, included the American Legion, American Gold Star Mothers, and Valor. They argued that Orange County—home to a large veteran population—still lacks a local veterans cemetery, forcing families to travel long distances to Riverside or elsewhere. Testimony stressed the emotional and practical burden on aging veterans and grieving families, and called for immediate action and possession of the property. Some speakers were sharply critical of CalVet and the pace of the process, saying veterans have waited too long and that the project should move forward without further delay. The second panel, from Orange County, described the county’s and cemetery district’s support and the unique opportunity to develop a shared site for a public cemetery and a separate state veterans cemetery. County officials said the county has dedicated land and funding, and that shared infrastructure—roads, utilities, grading, and access—could reduce costs substantially if the two projects are coordinated. They also said the county is ready to transfer the property to CalVet when appropriate and that the project has already cleared major local approvals and litigation. The final panel from DGS and CalVet explained the state’s feasibility study and current planning work. DGS said the 2023 study estimated the state’s portion of phase one at about $126 million, largely driven by site work and grading, though that estimate may change as assumptions are updated. CalVet said it is working with DGS and the county on a revised concept plan to lower costs and refine the timeline, and that legislative budget action will be needed to authorize spending from the Southern California Veterans Cemetery fund. No formal vote was taken; the hearing was informational, and the main action was continued coordination among the state, county, city, and veterans groups, with public comment at the end overwhelmingly urging faster construction.

Transcript Highlights:

• That intellectual property, developed in the U.S. and developed heavily in California, is parked in the
• That intellectual property, developed in the U.S. and developed heavily in California, is parked in the
• That intellectual property, developed in the U.S. and developed heavily in California, is parked in the
• That intellectual property, developed in the U.S. and developed heavily in California, is parked in the
• It's not easy to develop on state property.

Keywords: 988, house, all

Transcript Highlights:

• Tax exemption of tangible personal property tax for the ag community.
• , gets taxed on the value of that property that year.
• Taxed on the value of that property that year.
• And if the tourist development tax were to go away, Routine.
• And everyone keeps talking about property taxes.

Summary: The Ways and Means Committee met on March 20, 2025, and first approved HB 4025, creating the Duke Farm Stewardship District in Lee County, on a 17-0 vote. The committee then advanced HJR 1215, which proposes a constitutional amendment to exempt agricultural tangible personal property from property tax, after extended debate about the fiscal impact on counties, especially rural and fiscally constrained ones; it passed 16-1. HB 411 also passed unanimously after an amendment, extending affordable housing tax exemption treatment to certain nonprofit projects on leased land, including Habitat for Humanity projects. The committee likewise approved CS/HB 669, allowing local governments to purchase certain unrated bonds, and CS/HB 4017, codifying the Vermont Drainage District charter in Charlotte County, both without opposition. The committee also approved HJR 1039, which would let the Legislature prevent assessed-value increases for homestead properties that are improved to mitigate flood damage, and the related implementing bill HB 1041; both passed 17-0. Public testimony on these items included some opposition to the flood-related amendment, but no floor debate changed the outcome. The final major item was CS/HB 1221 by Rep. Miller, which would require local option taxes to be renewed by voter referendum every eight years, with longer terms allowed for bonded projects. That bill drew the most extensive testimony and debate, with counties, tourism groups, and local officials warning about impacts on tourism funding, infrastructure, schools, and public safety, while supporters argued for taxpayer accountability and periodic review. After debate, the committee reported the bill favorably on a 13-4 vote.

Transcript Highlights:

• , public property, sorry.
• I represent Maxco Development. We are the developers of the Howl Place Development.
• I represent Maxco Development.
• I represent Maxco Development.
• We are the developers of the Howl Place Development on the north end of the parish...

Summary: The committee met on May 13 and first took up House Concurrent Resolution 89, which asks the Department of Culture, Recreation and Tourism to study, with the Louisiana State Museum and the World War II Museum, the feasibility of a Louisiana Maneuvers museum and trail. Representative Owens described the historical significance of the Louisiana Maneuvers and said the proposal would help preserve and teach that history. The committee moved HCR 89 favorably to the floor without objection. The committee then heard House Resolution 179, which would create a study of neighborhood crime prevention and security districts and their effectiveness in reducing crime. Representative Marcel said the resolution was prompted by questions about crime data and district performance, while several members raised concerns about the number of study groups and the breadth of a statewide review. Other members supported the idea as a way to gather data on what works, including cameras and other security measures. The resolution was moved favorably to the floor. Next, the committee considered Senate Bill 228, a constitutional amendment to allow public funds to be used to replace lead and copper drinking water service lines on private property, and Senate Bill 268, the companion implementing bill that sets out the notice and replacement process. Paul Rainwater explained that the program would use EPA and state revolving-fund money, with work focused on the line from the meter to the shutoff valve, and that the city would inventory affected homes, give notice, and then proceed with replacement. Members asked about homeowner rights, emergency entry, contractor accountability, and whether the program could expand beyond New Orleans; Rainwater said he would return with more detail on the objection/emergency process. Both SB 228, as amended, and SB 268 were reported favorably. The committee also advanced Senate Bill 283, which creates the Boulevard at Harding Area Special District in Baton Rouge to encourage development near Southern University, and two resolutions: House Resolution 225, urging agencies and local governments in Ouachita Parish to study solid waste, debris removal, and disaster resilience services, and House Resolution 223, urging Shreveport and partners to advance the Southern Soul City Initiative. All were moved favorably to the floor, and the meeting ended with members and the chair thanking staff and noting it was likely the committee’s last meeting of the session.

Transcript Highlights:

• who hasn't paid property tax.
• Their properties, it sounds like, are in foreclosure.
• or interjecting in the sale of property...
• property auction every year in every county.
• We would intercept, if the same individual whose property was just auctioned for delinquent property

Keywords: 996, all

Transcript Highlights:

• We have House Bill 19, the Trade Port Development Act, House Bill 20, the Veteran Property Tax Exemption
• . experience expanded economic development.
• For instance, if other property taxes have to be adjusted in order to make up for this property tax exemption
• the whole property tax base statewide.
• properties, is that correct?

Transcript Highlights:

• of the Housing Development Fund. of the Housing Development Fund.
• balances within the Housing Development balances within the Housing Development Fund<00:04:39.120
• Housing Development Fund. Housing Development Fund.
• Housing Development Program. Housing Development Program.
• offers and acquire properties in bulk. offers and acquire properties in bulk.

Keywords: 918, senate, all

Summary: The conference committee on the housing omnibus bill began with member introductions and a staff walk-through comparing House and Senate provisions. House Research staff reviewed major policy differences affecting Minnesota Housing Finance Agency operations, including limits on how much the agency may retain from state appropriations for administrative costs, new reporting requirements, restrictions on transfers between appropriated accounts, and House-only language requiring annual expenditure of investment income from state appropriations. Senate provisions were also summarized, including tighter rules on when appropriations may be placed into Housing Development Fund bookkeeping accounts, updated operating-cost reporting, and Senate-only changes to how investment earnings may be used. Staff also described shared and differing provisions on program-money transfers, a lived-experience earnings exemption, and a long list of Senate-only policy changes, including manufactured home park tenant protections, low-income housing tax credit and bond-related changes, a task force on housing taxes and fees, and repealers affecting Housing Development Fund authority and certain older programs. Fiscal staff then reviewed the budget impacts. The House side included one-time appropriations for workforce housing development, family homeless prevention and assistance, a Minnesota Nice Home Share pilot, and homebuyer education, along with debt service for $100 million in housing infrastructure bonds and transfers/cancellations that produced a net zero general fund impact across the budget window. The Senate side noted a fiscal note for the housing taxes and fees task force and a smaller housing infrastructure bond authorization, with corresponding debt service costs and a total Senate budget-window impact of about $1 million in general fund debt service. After the staff presentations, the committee moved to public testimony. Commissioner Jennifer Ho of Minnesota Housing said the bill’s housing infrastructure bonds and continued support for family homeless prevention were important, and she supported the lived-experience earnings exemption, while noting concerns about the interest-earnings provisions. Testifiers from Greater Minnesota groups praised the workforce housing investments and Senate updates to the state housing tax credit and infrastructure grant program, though they suggested changes to the geographic distribution language. HOME Line urged funding for statewide tenant hotline services, citing rising demand and asking for $1 million if additional money becomes available. The Minnesota Consortium of Community Developers supported the bill’s investments and emphasized the need to pair housing development with supportive services. Housing First Minnesota praised housing infrastructure bonds and other investments but criticized the omission of the Minnesota Starter Homes Act. The Minnesota Multi Housing Association began testimony opposing certain rent-control-related provisions in the House bill. No votes or final actions were taken during the portion of the meeting provided.

Transcript Highlights:

• property, home, if you will.
• property that has sold.
• Agriculture property...
• Centrally assessed property is about 7% of the property tax collected, at $106.8 million.
• property.

Summary: The Tax Reform and Relief Advisory Committee met with a quorum, approved the March 17, 2026 minutes, and heard a lengthy update from Tax Commissioner Brian Croshys on property tax relief programs. He reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting increased relief after House Bill 1158 and House Bill 1176, but also discussing how some households “income adjust out” of eligibility over time. Members asked about indexing income thresholds, expanding eligibility by age alone, simplifying administration, county-level notices, and whether the county and state systems could be streamlined. Croshys said the programs are heavily used, largely administered at the county level, and that the department is still refining compliance and reporting; he also said there were no material findings or overarching concerns in the latest review. The committee agreed more detailed PRC information would likely come back in a September meeting, and the chair announced an afternoon recess for lunch before later reconvening. Shelly Myers then presented the statewide property tax increase report, the zero-growth report, and a statistical report on property values and tax levies by class. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and identified counties and cities with the largest percentage changes in growth or decline. She also summarized recent trends: agricultural values remain relatively flat, while residential, commercial, and centrally assessed values have risen over the last five years; in 2025, residential property accounted for the largest share of statewide property tax levies, followed by commercial, agriculture, and centrally assessed property. Committee members asked about unusual zero-growth figures, the effect of annexation and land-use changes, and whether the 3% levy cap was forcing political subdivisions to use reserves or defer spending. Myers said many counties complied by using reserves, delaying capital projects, or limiting increases, and that some counties had not used their full cap. The committee then moved to the stripper oil extraction tax exemption. Commissioner Croshys reviewed the state’s oil tax structure and estimated the revenue impact of keeping stripper wells exempt from extraction tax while still paying production tax. He said the exemption saves operators hundreds of millions of dollars over a biennium, while the state still collects production tax on those wells. He also discussed projected impacts if the exemption were changed for future wells and noted that future outcomes depend on oil prices, production declines, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly explained the historical difference between the 35-barrel and 30-barrel thresholds for certain wells, citing differences in completion costs and lateral lengths. The committee then heard from EERC CEO Charles Gorecki, who presented an analysis of oil well life cycles and said most oil is produced before wells reach stripper status, but that refracturing or other reinvestment can significantly extend production and keep wells above the threshold for years.

Transcript Highlights:

• authority to rent or leas town property authority to rent or leas town property is<00:36:53.319>
• um again I'm not a builder or developer um again I'm not a builder or developer but<01:10:21.239
• , especially housing developments.
• Are you referring to here and there as real property or municipal property?
• as real property or Municipal property it's<05:02:46.600> Municipal<05:02:47.240> property

Keywords: 928, house, all

Summary: The Municipal and County Government Committee held public hearings on House Bill 471 and House Bill 373. HB 471 would create a temporary commission to study growth, traffic, planning, and land use issues in a group of southern New Hampshire towns, with possible recommendations on regional planning commission boundaries or coordination. Representative Perez said the bill was requested by Londonderry residents and local officials, and Eric Power of Brookline testified in support, saying the towns share corridor and development issues that cross regional planning commission lines. Several members questioned whether existing law already allows towns to form regional planning commissions under RSA 364:6, whether the bill should be broader, and whether the town list should include additional communities. The hearing closed with testimony counts reported as two in support and three opposed on remote sign-in, plus one opposed and one in support on the blue sheet. HB 373, sponsored by Representative Diane Powers, would revise RSA 41:11-a on town property leases. Powers said current law is too restrictive because leases over five years require repeated town votes, which she argued is impractical for long-term arrangements. She cited examples from Hampton and Brookline, including long-term road and property leases, and said she had found multiple similar cases. The bill would keep select board authority for leases under one year, allow a legislative body to authorize a specific longer lease by a three-fifths ballot vote, and preserve the existing five-year blanket leasing authority with a three-fifths vote, while keeping existing leases valid if authority is later rescinded. Eric Power testified in support, describing recurring lease renewals in Brookline and saying longer terms are needed for projects such as housing, cell towers, and solar arrays. Members asked about the change from a simple town vote to a three-fifths threshold and whether the bill duplicates existing mechanisms; Powers said the higher threshold was intended because the leases involve long-term commitments. No votes were taken during the hearing portion described.

Transcript Highlights:

• It took some properties in my city that I live in now and made those properties worth $400,000 more than
• Instead, it preserves developers' choice by allowing developers to partner with qualified nonprofit affordable
• Instead, it preserves developers' choice by allowing developers to partner with qualified non-proliferation
• And the Constitution's developed.
• That is the overarching HOA for the 6,100-unit development that has been, frankly, in development since

Keywords: 987, senate, all

Transcript Highlights:

• As mentioned, we'll be discussing a property tax exemption for nonprofit low-income housing development
• develop, and resell property to low-income households.
• However, DOR's list of exempt properties can't be updated if developers and assessors don't communicate
• Second, statute directs developers to immediately notify the Department of Revenue when an exempt property
• are able to hold the property rather than, in short, it's being developed while it's off the property

Summary: The meeting began with JLARC’s biennial executive committee elections. After confirming a quorum, members unanimously elected Representative Pollet as chair, Senator Wagoner as vice chair, Representative Orcutt as secretary, and Senator Solomon as assistant secretary for the 2025-27 biennium. The committee also approved the May 14 meeting minutes unanimously. Chair Pollet then outlined a commitment to more member input on audit scope and coordination with the State Auditor’s Office. Staff presented a preliminary report on Washington State recreation boating programs. They reported that six agencies administer boating-related activities, that the state collected about $108 million in boating-related revenue in 2021-23, and that $86 million was spent, mostly on infrastructure and water access, environmental protection, boater safety, and marine law enforcement. Staff said Washington’s boating laws and programs are broadly similar to other states and noted that the final report is expected in September. JLARC then reviewed several tax preferences. For natural gas used as a transportation fuel, staff said the preferences reduce fuel costs but did not meet emissions-reduction targets because fewer vessels and vehicles converted to natural gas than expected; staff recommended continuing some exemptions and modifying reporting requirements. For travel agents and tour operators, staff said the preference continues to provide tax relief, but large beneficiaries’ savings are rising while small beneficiaries’ use is declining, leading to recommendations to continue the small-business rate and add or revise performance metrics. Staff also reviewed a nonprofit low-income housing property tax exemption, concluding it helps developers build homes as intended but that the performance metric should better reflect housing outcomes; they recommended the legislature decide whether to continue or modify it. Other reviews covered multipurpose senior citizen centers, disabled veteran adapted housing, trade convention attendance, agricultural fertilizer and seed wholesaling, hazardous substance tax treatment for pesticides, and silicon smelter energy preferences, with recommendations ranging from continuation to expiration depending on whether the stated objectives were met. The committee then adopted the final cannabis market study for distribution. Staff reported that Washington businesses produced two to three times more cannabis than retailers sold in 2023, and that inaccurate and incomplete reporting limits the Liquor and Cannabis Board’s ability to regulate the market. The board said it concurs with the recommendations, including developing a plan for a new data system and considering broader social equity options. Finally, staff presented the proposed final report on Department of Health oversight of hospital data reporting, inspections, and complaints. Staff said DOH was late on most acute-care hospital inspections, had not fully verified third-party inspection standards, and did not adequately review adverse event correction plans or assess language access barriers in its complaint system. DOH said it concurs with all six recommendations and has already made some transparency improvements, including a public dashboard for adverse event reporting.

Transcript Highlights:

• Property removed or added.
• Property values were declining.
• out and reviewing every property.
• I've been working in property tax.
• So when the property tax statement comes, and so when the property tax statement goes out, it's going

Summary: The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail. NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• Under this bill, the property owner retains his homestead exemption for that portion of the property
• Department of Housing and Urban Development, which is HUD.
• of property across the state of Florida.
• There are four eligible property types.
• Property owners can remain in their neighborhoods and be connected to their communities and their property

Summary: The Committee on Community Affairs met with a quorum present and heard several housing and disaster-recovery items. The committee heard SB 48 by Senator Gates, which would require local governments to allow voluntary accessory dwelling units, preserve homestead treatment for the owner-occupied portion of the property, limit undue parking restrictions, require 30-day minimum rentals, extend certain density bonuses for military families, and allow reusable tenant screening reports. The bill drew strong support from the Florida Association of Mortgage Professionals and several others, and it was reported favorably. The committee also heard SB 34 by Senator Sharif, creating a historic cemeteries program to help preserve historic African-American cemeteries and allow sale of excess vacant land if proceeds are used for long-term maintenance; it was also reported favorably. The committee then considered and recommended confirmation of Fox Henderson to the Board of Directors of the Florida Housing Finance Corporation. Members also received a presentation from the Department of Commerce on the Community Development Block Grant Disaster Recovery program and Rebuild Florida. Deputy Secretary Justin Domer described the state’s administration of HUD disaster recovery funds, including more than $4.3 billion received since 2017, housing repair and replacement programs that have completed 5,271 homes, and infrastructure and mitigation projects such as sewer conversion in Alford, the new Calhoun-Liberty Hospital, and the Florida Keys desalination plant. Members asked about average project costs, contractor oversight, corrective actions for deficient work, and audit procedures; Domer said the department uses inspections, vendor oversight, and financial penalties, and noted stricter contract consequences in newer programs. The Division of Emergency Management also presented on Elevate Florida, a federal mitigation program that allows homeowners to apply directly for elevation, reconstruction, acquisition/demolition, or wind-mitigation projects, with a 75/25 federal-homeowner cost share and no state funds. Director Kevin Guthrie said the program is designed to reduce repetitive flood losses and keep homeowners in place, and that it has received more than 12,000 applications, with about 1,500 prioritized, 500 on a wait list, and 305 submitted to FEMA for final approval. Members asked about the 25% match for seniors, the wait list, contractor procurement, and how projects are classified; Guthrie said the program uses insurance proceeds where available, has competitively procured 27 contractors, and may shift projects from elevation to reconstruction depending on damage and flood rules. The committee adjourned after the presentations and discussion.

Transcript Highlights:

• <00:17:27.439> of finding if this is a development of finding if this is a development of
• to rent or lease unused Town property to rent or lease unused Town property for<00:36:17.079>
• authority to rent or leas town property authority to rent or leas town property is<00:36:53.319>
• , especially housing developments.
• as real property or Municipal property it's<05:02:46.600> Municipal<05:02:47.240> property

Keywords: 1189, house, all

Transcript Highlights:

• Property removed or added.
• Property values were declining.
• out and reviewing every property.
• out and reviewing every property.
• So anyway, I think polling property owners, I think polling property owners would be essential.

Summary: The subcommittee of the Tax Reform and Relief Advisory Committee met to begin its study of whether the content of the real estate tax statement should be revised to improve transparency. Legislative Council staff reviewed the study directive from HB 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, legacy fund share, discounts for early payment, and special assessments. The Tax Department then explained how the current uniform statewide statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from NDACO, including auditors from McKenzie and Richland counties, described the full annual property tax timeline from budgeting through mailing final statements. They explained how counties gather budgets, calculate levies, verify taxable values, handle centrally assessed property, and prepare required notices and statements. They also said public attendance at budget hearings is generally very low, though the notices and statements generate some calls, mostly about whether attendance is required or why taxes are changing. Several members questioned the usefulness of the legislative tax relief line and the complexity of the 5% discount calculation, and county officials said the current process can be confusing and depends on manual data entry and coordination among counties, vendors, and taxing districts. The committee also discussed assessment frequency, valuation equalization, the 3% cap, and whether more frequent reassessment would reduce large jumps in taxable value. County officials said they try to use rotating reassessments and sales-ratio reviews to keep values within statutory tolerance, but staffing, training, and local market changes make the work difficult. NDACO staff estimated, based on a small county survey, that tax statement preparation and mailing costs average about 74 cents per statement, with outsourcing generally cheaper than in-house printing, and said HB 1176 added some mailing and administrative costs even if the tax statement itself did not change dramatically. Software vendors from CPT and Tyler then began presentations showing how their systems handle budgeting, valuation notices, tax statement generation, primary residence credit processing, and levy worksheets, emphasizing that many of the required calculations and reports are still manually entered or verified by county staff.