Transcript Highlights:

• I'm not adding additional units, in fact.
• We've executed bonds in the range of 33 million dollars that we're being... ...retired through ad valorem

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Bills: SB 434, SB 844, SB 898, SB 1177, SB 1214, SB 1454, SB 1920, SB 1927, SB 1935, SB 1965, SB 2010, SB 2046, SB 2068, SB 2073, SB 2183, SB 2260, SB 3034, SB 907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• $400,000 in credits, but I would not deliver a single additional unit because, on preservation, I'm not adding
• Two of the developments were removed from the ad valorem tax rolls by the prior PFC program that was
• We've executed bonds in the range of $33 million that we're being tied through ad valorem taxes, and

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Summary: The committee heard several bills dealing with local government authority, homeowners associations, hospital district policing, school AED inspections, special district annexation, public contracting penalties, and guaranteed income programs. Senate Bill 2073 by Sen. Zaffirini would clarify that appraisal districts may finance purchases, leases, or construction of real property for appraisal offices without prior approval from taxing units; it was supported by the Texas Association of Appraisal Districts and left pending. Senate Bill 1935 by Sen. Hinojosa would increase homeowner control of property owners association boards, require more transparency, limit fines and assessment increases, and require accessible meeting locations; HOA and builder representatives opposed it, arguing it would hinder maintenance and make dues harder to manage, and the bill was left pending. Senate Bill 434 by Sen. Miles would authorize Harris County Hospital District police officers, was supported by Harris Health, and was left pending. Senate Bill 1177 by Sen. Alvarado, as substituted, would require school AED inspections during fire inspections and reporting to school leadership; it was left pending. Senate Bill 1214 by Sen. Perry would update Concho County Hospital District law to align with current procurement and notice rules; it was left pending. Senate Bill 1965 by Sen. Middleton, for Sen. King, would tighten notice and proximity rules for special district annexations; district witnesses warned the bill could interfere with service to noncontiguous tracts, and the bill was left pending. The committee also took up Senate Bill 2046 by Sen. Bettencourt, which would increase criminal penalties for county purchasing act violations involving unauthorized separate or sequential purchases to evade competitive bidding, and create a tiered penalty structure based on contract amount. Former Harris County DA Kim Ogg, Deputy Attorney General Josh Reno, and James Quintero supported the bill, citing recent Harris County bid-rigging cases and arguing the current Class C misdemeanor penalty is too weak to deter misconduct; some members questioned whether the proposed thresholds were too low and whether stronger oversight, rather than higher penalties alone, would be more effective. The bill was left pending. Finally, Senate Bill 2010 by Sen. Bettencourt would bar counties and other political subdivisions from operating guaranteed income programs and address constitutional gift-clause concerns. Testimony split sharply: Ogg and Quintero argued such programs are unconstitutional, can be used for political data collection, and should not be funded with public money, while Paige Terry Barry defended the bill as protecting taxpayers and discouraging dependency. Senators also debated whether the state can restrict use of federal grant funds and whether local governments should be allowed to run such programs; the bill was left pending.

Transcript Highlights:

• HB 511 by Bernal relating to an exemption from ad valorem taxation of the total appraised value of a
• HJR 23 is proposing a constitutional amendment authorizing a local option for exemption from ad valorem
• valorem taxation, referred to the Subcommittee on Property Tax Appraisals.
• valorem taxation, referred to the Subcommittee on Property Tax Appraisals.
• valorem taxation, referred to the Committee on Appropriations.

Summary: The House met for first reading and referral of a large number of bills and joint resolutions, with no substantive debate on the measures themselves. The filings covered a broad range of topics, including agency rulemaking and regulatory deference, occupational licensing reciprocity, business entities, eviction procedures, higher education, public education, health care, elections and voting procedures, criminal justice, property tax and appraisal issues, transportation, agriculture, energy, and local government authority. Several proposals also addressed constitutional amendments on matters such as Medicaid expansion, property tax limits, quorum and special-session rules, voting citizenship proof, parental rights, reproductive autonomy, and state funding allocations. Many of the measures focused on education, public health, and election administration. Examples included bills on financial literacy in schools, school nurses and librarians, student meal debt policies, suicide prevention notices, menstrual products, and community-based learning programs, as well as election-related bills on voter registration, disability access, ballot corrections, political advertising, and voting equipment or procedures. Other notable bills dealt with housing and property issues, including evictions, homestead tax exemptions, and land ownership, along with criminal justice measures involving sentencing, juror challenges, trafficking-related nondisclosure, and firearm reporting or transfer restrictions. The House also referred a set of resolutions to the Local and Consent Calendars Committee. At the end of the proceedings, Mr. Bell moved that the House adjourn until 2:00 p.m. Tuesday in memory of James Edward Cook of Eustace, Texas. There was no objection, and the House adjourned.

Transcript Highlights:

• This discussion is, again, going to go into the ad valorem millages. And with that, Mr.
• The green line is the ad valorem taxes levied. The blue line is state GR.
• After the Great Recession, there was a little bit of a gap between state GR and ad valorem tax.
• And the reason for that is that... ...state GR and ad valorem taxes levied.
• The local ad valorem taxes levied on homestead is about a third.

Summary: The Senate Committee on Finance and Tax met for its first meeting of the session, with a quorum present and several members excused. Chair Avila opened by framing the committee’s main focus as property tax relief and housing affordability, noting the complexity of any changes to Florida’s long-standing property tax structure and emphasizing the need to preserve funding for schools and local public safety. He also introduced new committee staff member Tamisha Black and thanked staff for summer work supporting analysis of potential proposals, including constitutional amendment concepts and other property tax relief ideas. Staff director Azar Khan then presented an update on the General Revenue forecast, explaining that collections remained above estimate but at a slower pace than the prior year, with recent economic indicators slightly weaker than earlier forecasts. He said the new forecast mostly reflected modest adjustments, with a notable share of the increase coming from earnings on investment rather than the usual drivers such as sales tax or corporate income tax. Khan also gave a detailed presentation on ad valorem millages, explaining the different millage types used by school districts, counties, municipalities, special districts, and water management districts; the rollback rate; TRIM notice and hearing timelines; voting thresholds for adopting higher millages; and long-term trends showing millage rates declining over time even as total taxes levied have increased. Members used the presentations to discuss property tax relief options and the relationship between local property taxes and state revenue. President Passidomo praised staff and Senator Bernard’s summer work on proposals. President Gaetz asked about converting homestead property tax revenue to sales tax and was told the rough equivalent could be around a 2.8-cent sales tax increase, though with important behavioral and distributional caveats. Senator Rouson asked about the decline in corporate income tax estimates, and Khan said it likely reflected changes in national corporate profit expectations and collection patterns, promising a follow-up. The Department of Revenue’s Lizette Kelly confirmed that TRIM data, including adopted millages, rollback rates, and maximum millage calculations, are collected by jurisdiction and can be provided to the committee. No bills were taken up and no votes occurred beyond adjournment, which was adopted by motion.

Transcript Highlights:

• In the appraised value of a residence homestead for ad valorem taxation to local government.
• This relates the limitation on increases in the appraised value of certain real property for ad valorem
• Tangible personal property from ad valorem taxation to local government.
• Paxton and Zaffirini, relating to the reappraisal for ad valorem taxation purposes of real property on
• This relates the reappraisal for ad valorem taxation purposes of certain property completely destroyed

Bills: SJR36, SB2, SJR6, SJR7, SJR8, SJR9, SJR10, SJR11, SJR12, SJR13, SJR14, SJR15, SJR16, SJR17, SJR18, SJR19, SJR20, SJR21, SJR22, SJR23, SJR24, SJR25, SJR26, SJR27, SJR28, SJR29, SJR30, SJR31, SJR32, SJR49, SCR1, SCR2, SCR3, SCR4, SCR5, SCR6, SCR8, SCR9, SB9, SB41, SB42, SB43, SB44, SB45, SB46, SB47, SB48, SB49, SB50, SB51, SB52, SB53, SB54, SB55, SB56, SB57, SB58, SB59, SB60, SB61, SB62, SB63, SB64, SB65, SB66, SB67, SB68, SB69, SB70, SB71, SB72, SB73, SB74, SB75, SB76, SB77, SB78, SB79, SB80, SB81, SB82, SB83, SB84, SB85, SB86, SB87, SB88, SB89, SB90, SB91, SB92, SB93, SB94, SB95, SB96, SB97, SB98, SB99, SB100, SB101, SB102, SB103, SB104, SB105, SB106, SB107, SB108, SB109, SB110, SB111, SB112, SB113, SB114, SB115, SB116, SB117, SB118, SB119, SB120, SB121, SB122, SB123, SB124, SB125, SB126, SB127, SB128, SB129, SB130, SB131, SB132, SB133, SB134, SB135, SB136, SB137, SB138, SB139, SB140, SB141, SB142, SB143, SB144, SB145, SB146, SB147, SB148, SB149, SB150, SB151, SB152, SB153, SB154, SB155, SB156, SB157, SB158, SB159, SB160, SB161, SB162, SB163, SB164, SB165, SB166, SB167, SB168, SB169, SB170, SB171, SB172, SB173, SB174, SB175, SB176, SB177, SB178, SB179, SB180, SB181, SB182, SB183, SB184, SB185, SB186, SB187, SB188, SB189, SB190, SB191, SB192, SB193, SB194, SB195, SB196, SB197, SB198, SB199, SB200, SB201, SB202, SB203, SB204, SB205, SB206, SB207, SB208, SB209, SB210, SB211, SB212, SB213, SB214, SB215, SB216, SB217, SB218, SB219, SB220, SB221, SB222, SB223, SB224, SB225, SB226, SB227, SB228, SB229, SB230, SB231, SB232, SB233, SB234, SB235, SB236, SB237, SB238, SB239, SB240, SB241, SB242, SB243, SB244, SB245, SB246, SB247, SB248, SB249, SB250, SB251, SB252, SB253, SB254, SB255, SB256, SB257, SB258, SB259, SB260, SB261, SB262, SB263, SB264, SB265, SB266, SB267, SB268, SB269, SB270, SB271, SB272, SB273, SB274, SB275, SB276, SB277, SB278, SB279, SB280, SB281, SB282, SB283, SB284, SB285, SB286, SB287, SB288, SB289, SB290, SB291, SB292, SB293, SB294, SB295, SB296, SB297, SB298, SB299, SB300, SB301, SB302, SB303, SB304, SB305, SB306, SB307, SB308, SB309, SB310, SB311, SB312, SB313, SB314, SB315, SB316, SB317, SB318, SB319, SB320, SB321, SB322, SB323, SB324, SB325, SB326, SB327, SB328, SB329, SB330, SB331, SB332, SB333, SB334, SB335, SB336, SB337, SB338, SB339, SB340, SB341, SB342, SB343, SB344, SB345, SB346, SB347, SB348, SB349, SB350, SB351, SB352, SB353, SB354, SB355, SB356, SB357, SB358, SB359, SB360, SB361, SB362, SB363, SB364, SB365, SB366, SB367, SB368, SB369, SB370, SB371, SB372, SB373, SB374, SB375, SB376, SB377, SB378, SB379, SB380, SB381, SB382, SB383, SB384, SB385, SB386, SB387, SB388, SB389, SB390, SB391, SB392, SB393, SB394, SB395, SB396, SB397, SB398, SB399, SB400, SB401, SB402, SB403, SB404, SB405, SB406, SB407, SB408, SB409, SB410, SB411, SB412, SB413, SB414, SB415, SB416, SB417, SB418, SB419, SB420, SB421, SB422, SB423, SB424, SB425, SB426, SB427, SB428, SB429, SB430, SB431, SB432, SB433, SB434, SB435, SB436, SB437, SB438, SB439, SB440, SB441, SB442, SB443, SB444, SB445, SB446, SB447, SB448, SB449, SB450, SB451, SB452, SB453, SB454, SB455, SB456, SB457, SB458, SB459, SB460, SB461, SB462, SB463, SB464, SB465, SB466, SB467, SB468, SB469, SB470, SB471, SB472, SB473, SB474, SB475, SB476, SB477, SB478, SB479, SB480, SB481, SB482, SB483, SB484, SB485, SB486, SB487, SB488, SB489, SB490, SB491, SB492, SB493, SB494, SB495, SB496, SB497, SB498, SB499, SB500, SB501, SB502, SB503, SB504, SB505, SB506, SB507, SB508, SB509, SB510, SB511, SB512, SB513, SB514, SB515, SB516, SB517, SB518, SB519, SB520, SB521, SB522, SB523, SB524, SB525, SB526, SB527, SB528, SB529, SB530, SB531, SB532, SB533, SB534, SB535, SB536, SB537, SB538, SB539, SB540, SB541, SB542, SB543, SB544, SB545, SB546, SB547, SB548, SB549, SB550, SB551, SB552, SB553, SB554, SB555, SB556, SB557, SB558, SB559, SB560, SB561, SB562, SB563, SB564, SB565, SB566, SB567, SB568, SB569, SB570, SB571, SB572, SB573, SB574, SB575, SB576, SB577, SB578, SB579, SB580, SB581, SB582, SB583, SB584, SB585, SB586, SB587, SB588, SB589, SB590, SB591, SB592, SB593, SB594, SB595, SB596, SB597, SB598, SB599, SB600, SB601, SB602, SB603, SB604, SB605, SB606, SB607, SB608, SB609, SB610, SB611, SB612, SB613, SB614, SB615, SB616, SB617, SB618, SB619, SB620, SB621, SB622, SB623, SB624, SB625, SB626, SB627, SB628, SB629, SB630, SB631, SB632, SB633, SB634, SB635, SB636, SB637, SB638, SB639, SB640, SB641, SB642, SB643, SB644, SB645, SB646, SB647, SB648, SB649, SB650, SB651, SB652, SB653, SB654, SB655, SB656, SB657, SB658, SB659, SB660, SB661, SB662, SB663, SB664, SB665, SB666, SB667, SB668, SB669, SB670, SB671, SB672, SB673, SB674, SB675, SB676, SB677, SB678, SB679, SB680, SB681, SB682, SB683, SB684, SB685, SB686, SB687, SB688, SB689, SB690, SB691, SB692, SB693, SB694, SB695, SB696, SB697, SB699, SB700, SB1047, SB1048, SJR6, SJR7, SJR8, SJR9, SJR10, SJR11, SJR12, SJR13, SJR14, SJR15, SJR16, SJR17, SJR18, SJR19, SJR20, SJR21, SJR22, SJR23, SJR24, SJR25, SJR26, SJR27, SJR28, SJR29, SJR30, SJR31, SJR32, SJR49, SCR1, SCR2, SCR3, SCR4, SCR5, SCR6, SCR8, SCR9, SB9, SB41, SB42, SB43, SB44, SB45, SB46, SB47, SB48, SB49, SB50, SB51, SB52, SB53, SB54, SB55, SB56, SB57, SB58, SB59, SB60, SB61, SB62, SB63, SB64, SB65, SB66, SB67, SB68, SB69, SB70, SB71, SB72, SB73, SB74, SB75, SB76, SB77, SB78, SB79, SB80, SB81, SB82, SB83, SB84, SB85, SB86, SB87, SB88, SB89, SB90, SB91, SB92, SB93, SB94, SB95, SB96, SB97, SB98, SB99, SB100, SB101, SB102, SB103, SB104, SB105, SB106, SB107, SB108, SB109, SB110, SB111, SB112, SB113, SB114, SB115, SB116, SB117, SB118, SB119, SB120, SB121, SB122, SB123, SB124, SB125, SB126, SB127, SB128, SB129, SB130, SB131, SB132, SB133, SB134, SB135, SB136, SB137, SB138, SB139, SB140, SB141, SB142, SB143, SB144, SB145, SB146, SB147, SB148, SB149, SB150, SB151, SB152, SB153, SB154, SB155, SB156, SB157, SB158, SB159, SB160, SB161, SB162, SB163, SB164, SB165, SB166, SB167, SB168, SB169, SB170, SB171, SB172, SB173, SB174, SB175, SB176, SB177, SB178, SB179, SB180, SB181, SB182, SB183, SB184, SB185, SB186, SB187, SB188, SB189, SB190, SB191, SB192, SB193, SB194, SB195, SB196, SB197, SB198, SB199, SB200, SB201, SB202, SB203, SB204, SB205, SB206, SB207, SB208, SB209, SB210, SB211, SB212, SB213, SB214, SB215, SB216, SB217, SB218, SB219, SB220, SB221, SB222, SB223, SB224, SB225, SB226, SB227, SB228, SB229, SB230, SB231, SB232, SB233, SB234, SB235, SB236, SB237, SB238, SB239, SB240, SB241, SB242, SB243, SB244, SB245, SB246, SB247, SB248, SB249, SB250, SB251, SB252, SB253, SB254, SB255, SB256, SB257, SB258, SB259, SB260, SB261, SB262, SB263, SB264, SB265, SB266, SB267, SB268, SB269, SB270, SB271, SB272, SB273, SB274, SB275, SB276, SB277, SB278, SB279, SB280, SB281, SB282, SB283, SB284, SB285, SB286, SB287, SB288, SB289, SB290, SB291, SB292, SB293, SB294, SB295, SB296, SB297, SB298, SB299, SB300, SB301, SB302, SB303, SB304, SB305, SB306, SB307, SB308, SB309, SB310, SB311, SB312, SB313, SB314, SB315, SB316, SB317, SB318, SB319, SB320, SB321, SB322, SB323, SB324, SB325, SB326, SB327, SB328, SB329, SB330, SB331, SB332, SB333, SB334, SB335, SB336, SB337, SB338, SB339, SB340, SB341, SB342, SB343, SB344, SB345, SB346, SB347, SB348, SB349, SB350, SB351, SB352, SB353, SB354, SB355, SB356, SB357, SB358, SB359, SB360, SB361, SB362, SB363, SB364, SB365, SB366, SB367, SB368, SB369, SB370, SB371, SB372, SB373, SB374, SB375, SB376, SB377, SB378, SB379, SB380, SB381, SB382, SB383, SB384, SB385, SB386, SB387, SB388, SB389, SB390, SB391, SB392, SB393, SB394, SB395, SB396, SB397, SB398, SB399, SB400, SB401, SB402, SB403, SB404, SB405, SB406, SB407, SB408, SB409, SB410, SB411, SB412, SB413, SB414, SB415, SB416, SB417, SB418, SB419, SB420, SB421, SB422, SB423, SB424, SB425, SB426, SB427, SB428, SB429, SB430, SB431, SB432, SB433, SB434, SB435, SB436, SB437, SB438, SB439, SB440, SB441, SB442, SB443, SB444, SB445, SB446, SB447, SB448, SB449, SB450, SB451, SB452, SB453, SB454, SB455, SB456, SB457, SB458, SB459, SB460, SB461, SB462, SB463, SB464, SB465, SB466, SB467, SB468, SB469, SB470, SB471, SB472, SB473, SB474, SB475, SB476, SB477, SB478, SB479, SB480, SB481, SB482, SB483, SB484, SB485, SB486, SB487, SB488, SB489, SB490, SB491, SB492, SB493, SB494, SB495, SB496, SB497, SB498, SB499, SB500, SB501, SB502, SB503, SB504, SB505, SB506, SB507, SB508, SB509, SB510, SB511, SB512, SB513, SB514, SB515, SB516, SB517, SB518, SB519, SB520, SB521, SB522, SB523, SB524, SB525, SB526, SB527, SB528, SB529, SB530, SB531, SB532, SB533, SB534, SB535, SB536, SB537, SB538, SB539, SB540, SB541, SB542, SB543, SB544, SB545, SB546, SB547, SB548, SB549, SB550, SB551, SB552, SB553, SB554, SB555, SB556, SB557, SB558, SB559, SB560, SB561, SB562, SB563, SB564, SB565, SB566, SB567, SB568, SB569, SB570, SB571, SB572, SB573, SB574, SB575, SB576, SB577, SB578, SB579, SB580, SB581, SB582, SB583, SB584, SB585, SB586, SB587, SB588, SB589, SB590, SB591, SB592, SB593, SB594, SB595, SB596, SB597, SB598, SB599, SB600, SB601, SB602, SB603, SB604, SB605, SB606, SB607, SB608, SB609, SB610, SB611, SB612, SB613, SB614, SB615, SB616, SB617, SB618, SB619, SB620, SB621, SB622, SB623, SB624, SB625, SB626, SB627, SB628, SB629, SB630, SB631, SB632, SB633, SB634, SB635, SB636, SB637, SB638, SB639, SB640, SB641, SB642, SB643, SB644, SB645, SB646, SB647, SB648, SB649, SB650, SB651, SB652, SB653, SB654, SB655, SB656, SB657, SB658, SB659, SB660, SB661, SB662, SB663, SB664, SB665, SB666, SB667, SB668, SB669, SB670, SB671, SB672, SB673, SB674, SB675, SB676, SB677, SB678, SB679, SB680, SB681, SB682, SB683, SB684, SB685, SB686, SB687, SB688, SB689, SB690, SB691, SB692, SB693, SB694, SB695, SB696, SB697, SB699, SB700, SB1047, SB1048

Keywords: Medicaid, healthcare expansion, affordable care act, federal funding, medical assistance, constitutional amendment, Texas Constitution, healthcare access, Patient Protection and Affordable Care Act, healthcare, affordable care, state constitution, low-income individuals, Medicaid expansion, federal matching funds, time regulation, daylight saving time, standard time, referendum, Texas constitution

Transcript Highlights:

• Within the ad valorem pot, what percentage of the ad valorem revenue comes from homestead properties,
• Ad valorem revenue makes up 47% of the general fund revenues.
• Ad valorem revenue is just over $3 million.
• They're just not obviously as significant as ad valorem is.
• That Ad Valorem does pay for police and fire.

Summary: The Select Committee on Property Taxes heard first from city representatives through the Florida League of Cities, who argued that property taxes are a stable local revenue source that funds core services such as police, fire, parks, public works, and stormwater work. Casey Cook emphasized that cities are optional governments with widely different tax bases and service levels, that exemptions shift the burden to fewer taxpayers, and that transparency already exists through TRIM notices, public budgets, and local hearings. Sarah Campbell of Fernandina Beach, T. Michael Stavris of Winter Haven, and Stephen O’Kee of Port St. Lucie described their budget processes, the share of general-fund revenue coming from property taxes, reserve policies, debt and capital planning, and the impact of inflation, minimum wage increases, and personnel costs. They all said local governments need predictable revenue and that any property tax changes would require careful consideration of replacement funding or service reductions. Members questioned the city panel about whether homebuyers are clearly informed about city versus county taxes and services, the role of HOAs, how many lobbyists cities employ, reserve levels, average salaries, and whether utility revenues are used only for utility purposes. The panel said TRIM notices, realtor listings, and city websites provide tax information; HOAs generally do not provide emergency services; lobbyists help local governments track Tallahassee legislation; reserves vary by city and fund; and utility revenues are generally restricted, though some cities use limited transfers. Members also asked about revenue replacement if ad valorem taxes were reduced or eliminated, and the panel said options would likely include user fees, service cuts, or other local revenue shifts. The chair also asked about public safety consolidation, and the response was that such decisions are local and may shift costs rather than create true savings. The committee then heard from county representatives after an overview by the Florida Association of Counties’ Davin Suggs, who framed counties as shared partners with the state and emphasized the gap between rising market values and the shrinking share of taxable value after exemptions and assessment limits. He said counties face a mismatch between revenue based on taxable value and expenses driven by real-world costs, and noted that most counties either held millage steady or lowered it without reaching rollback rates. He also highlighted that property taxes are only one part of county revenue, with charges for services and intergovernmental revenue often larger in some counties, and that public safety at the county level includes more than law enforcement, such as EMS, emergency management, inspections, and corrections. Deborah Manzo of Okeechobee County described a fiscally constrained rural county with limited staff, a county-supported airport, heavy reliance on property taxes for the general fund, and major cost pressures from inflation, insurance, retirement, and state and federal mandates. She said the county lowered millage slightly over recent years but still depends on multiple revenue sources and special assessments, and she flagged Medicaid, medical examiner costs, and possible firefighter workweek changes as significant concerns. Bay County Administrator Mark McQueen said his county’s budget is shaped by Hurricane Michael recovery, non-discretionary obligations, and rapid growth; he described ongoing FEMA reimbursement delays, substantial borrowing to cover disaster costs, and continuing interest expenses while the county waits for reimbursement. The county panel was still in progress when the transcript ended.

Transcript Highlights:

• We charge GPT on the production of oil and gas in lieu of charging ad valorem.
• Now, could it affect ad valorem? It certainly, I suppose, could.
• Then you could argue that those assessors are going to receive less ad valorem.
• So In theory, there could be some decrease in ad valorem.
• ad valorem tax.

Bills: SB1627, SB227, SB366, SB1193, SB1433, SB1450, SB1481, SB1749, SB1810, SB1812, SB1921, SB1948, SB2044, SB2178, SB169, SB1877, HB1409, SB1266, SB1432

Keywords: criminal code cleanup, duplicate statutes, statutory consolidation, repealer bill, emergency clause, Title 21 crimes, Title 47 DUI, child abuse reporting, child neglect, child sexual abuse material, child pornography, sex offenses, rape, stalking, domestic abuse, domestic violence, human trafficking, sex trafficking, gang-related offense, eluding police

Transcript Highlights:

• We're proposing a Constitution amendment authorizing a local option for exemption for ad valorem taxation
• The floor limitation on the maximum appraised value of the ad valorem tax purposes of certain leased
• To set the lower limit on the maximum appraised value of a residential homestead of her ad valorem taxation
• It is to set a lower limit on the maximum appraised value of a residential homestead for ad valorem taxation
• Legislature to limit the maximum appraised value of the real property for the ad valorem of tax purposes

Keywords: 1184, house, all

Transcript Highlights:

• to authorize the legislature to exempt from ad valorem taxation. portion of the market value of tangible
• valorem tax purposes of certain leased residential real property.
• Proportionally affecting by the grant of the ad valorem tax relief to disabled veterans referred to the
• valorem tax rates of taxing unit in a manner in which a proposed ad valorem tax rate that exceeds the
• HB 281 by Bell of Montgomery relating to the appraisal of real property for ad valorem tax purposes referred

Keywords: 1184, house, all

Transcript Highlights:

• Of the penalty and interest incurred on a delinquent ad valorem tax referred to the Committee on Ways
• HB No. 49 by Tepper relating to the restrictions on the use of certain ad valorem tax revenue for the
• valorem taxes. the enactment of state and local value-added taxes and related school finance reform
• And the use of rates in calculating certain ad valorem taxes.
• Ad valorem taxes for the Committee on Ways and Means.

Bills: HB4, HB 4

Keywords: district composition, congressional election, Texas, legislature, voting districts, 997, house, all

Transcript Highlights:

• SB 4217 by Capriglione relating to the system of appraising property for ad valorem tax and school finance
• HB 4240 by Pursuit, relating to the exemption from ad valorem taxation of property of a charitable organization
• Proposing a constitutional amendment exempting tangible personal property from ad valorem taxation, referred
• Real property for ad valorem tax purposes for the first tax year in which the owner owns the property
• H.J.R. 179 by Madurazio, proposing a constitutional amendment to exempt from ad valorem taxation the

Keywords: 1184, house, all

Transcript Highlights:

• valorem assessments that Have here but which is in your PDF, a list of any non-ad valorem assessments
• So if they have the authority to levy ad valorem taxes and do...
• And there are others who have a choice of ad valorem, non-ad valorem, or something... ...and there are
• others who have a choice of ad valorem, non-ad valorem, or some combination of those or fees and so
• That's because those are non-ad valorem assessments.

Summary: The Select Committee on Property Taxes met for an educational session focused on how Florida funds public schools and how property taxes are assessed and levied. Dr. Jim Zengali of the Department of Revenue explained the FEFP school funding formula, noting that it is built on weighted student counts, a base student allocation, and programmatic add-ons such as transportation, exceptional student education, school safety, and mental health. He said school funding is roughly split between state general revenue and local property taxes through required local effort, with additional discretionary and capital outlay millages contributing to total school funding. He also described the Department of Revenue’s role in certifying property rolls at fair market value and reviewing them for substantial compliance, including the so-called “nuclear option” if a roll is not approved. Members asked about trends in millage rates, county-by-county funding differences, the effect of growth and enrollment changes, and how property appraisals are reviewed. Zengali said aggregate millage for school funding has declined over the last decade while revenues have still increased, and he agreed to provide additional data on county trends, parcel strata, student growth, and enrollment impacts. He also clarified that school funding is equalized so students receive similar resources regardless of county wealth, and that federal funding plays only a small role in the FEFP. Amy Baker of the Joint Legislative Office of Economic and Demographic Research then discussed existing homestead benefits. She said about half of Florida’s parcels are homestead properties, most fall in the $250,000 to $500,000 value range, and many seniors without mortgages pay property taxes in lump sums rather than through escrow. Baker explained that Florida’s homestead tax burden is middle-of-the-pack nationally and that the main benefits are Save Our Homes and portability on the differential side, plus the $25,000 homestead exemption and related exemptions on the exemption side. She said these benefits reduce taxable value substantially, with homestead properties receiving a large share of the reductions, and noted that the committee requested follow-up data on exemption usage, portability timing, senior exemptions, and county-level patterns. The final presentation, by Lizette Kelly of the Department of Revenue, covered millage rates and the TRIM process. She reviewed the history of truth-in-millage notices, required taxpayer mailings, public hearing notices, and later changes that tied local millage resets to rollback and majority-vote rates. Kelly explained the difference between proposed and adopted millage, the rollback rate, and the majority-vote rate, and described how taxing authorities include counties, cities, special districts, and MSTUs. She also outlined how county taxable value is calculated from just value through assessment differentials and exemptions, and how certain exemptions, such as the additional senior exemption, apply only to the taxing authority that adopted them. No votes were taken during the meeting, but members requested several follow-up data reports for later discussion.

Transcript Highlights:

• With our revenues, our ad valorem generates a little over $4 million, and we propose using the rollback
• The ad valorem as well that we received, which I'll speak on in the next slide.
• This is where the ad valorem plays a big part with that. A little over $7 million is projected.
• This projection is based upon the FY26 ad valorem that was generated.
• So we're not in the business of raising our ad valorem taxes.

Summary: The Appropriations Committee on Agriculture, Environment, and General Government heard budget presentations from the Northwest Florida, Suwannee River, St. Johns River, Southwest Florida, and South Florida water management districts for FY 2026-2027. Each district described its preliminary budget, major funding sources, staffing levels, and priorities within the four core missions of water supply, water quality, natural systems, and flood protection. Common themes included reduced budgets from the prior year due to completion of major projects, continued reliance on state appropriations and ad valorem revenue, rising construction and maintenance costs, and the need to maintain aging infrastructure while advancing alternative water supply, springs restoration, flood control, and land management projects. Committee members repeatedly asked how much of each district’s budget and personnel were devoted to the core missions, how maintenance and operating projections were developed, and how projects were selected. The districts generally said most spending was tied to core responsibilities, with administrative overhead relatively small, and explained that budgets are built through a mix of staff analysis, governing board direction, strategic basin planning, and cooperative funding with local, state, and federal partners. Several districts highlighted specific projects, including Water First North Florida, Black Creek, Taylor Creek Reservoir improvements, Crane Creek, Everglades restoration, and various springs and watershed projects. The districts also noted challenges from hurricanes, inflation, cybersecurity, and aging water control structures. South Florida Water Management District’s presentation focused on Everglades restoration and the large-scale infrastructure needed to move, store, and clean water in South Florida. The director said the district’s $1.05 billion preliminary budget is largely for flood control, water supply, ecosystem restoration, and maintenance of extensive canals, levees, pumps, and reservoirs, and emphasized that recent restoration investments are producing measurable water quality and salinity improvements. No votes were taken on the district budgets, and the committee adjourned after the presentations and questions.

Transcript Highlights:

• Select HB number twenty-three by Harless relates to exemptions from ad valorem taxation of property owned
• School district maintenance and operations ad valorem taxes are under consideration for the Committee
• HB number seventy-nine by Cain relates to reducing school district maintenance and operations ad valorem
• No. 155 by Bella Montgomery relating to an exemption from ad valorem taxation of the total appraised
• No. 166 by Metcalf relating to the elimination of school district maintenance and operations ad valorem

Keywords: 997, house, all

Transcript Highlights:

• It seems like this may be one of the few ad valorem reforms that we'll have for this year that would,
• It seems like this may be one of the few ad valorem reforms that we'll have for this year that would,
• The tax rolls have gotten the money coming in through ad valorem, which is huge, which is good for infrastructure
• It seems like this may be one of the few ad valorem reforms that we'll have for this year that would,
• The question of, or it just shows that we have serious reform that needs to be done in ad valorem in

Bills: SB65, SB248, SB330, SB378, SB844, SB1330, SB1410, SB1475, SB1476, SB1565, SB1618, SB1623, SJR39, SJR47, SB2084, SB1655, SB1679, SB2174, SB1775, SB1873, SB1204, SB1884, SB1916, SB1937, SB1447, SB1500, SB2007, SB2074, SB1944, SB2018, SB1984, SB2026, SB2045, SB2049, SB2062, SB2112, SB2118, SB2127, SB2134, SB2135, SB2139, SB2154, SB1195

Keywords: SB65, naloxone, Narcan, opioid overdose, overdose reversal, opioid antagonist, emergency opioid antagonist, substance abuse services, harm reduction, public health, overdose prevention, good samaritan, civil immunity, criminal immunity, controlled substances, addiction treatment, fentanyl, opioid crisis, school overdose response, first aid

Transcript Highlights:

• So we're not adding anything. We're not.
• Adding anything to we're not adding new investment managers.

Bills: SB65, SB248, SB330, SB378, SB844, SB1330, SB1410, SB1475, SB1476, SB1565, SB1618, SB1623, SJR39, SJR47, SB2084, SB1655, SB1679, SB2174, SB1775, SB1873, SB1204, SB1884, SB1916, SB1937, SB1447, SB1500, SB2007, SB2074, SB1944, SB2018, SB1984, SB2026, SB2045, SB2049, SB2062, SB2112, SB2118, SB2127, SB2134, SB2135, SB2139, SB2154, SB1195

Keywords: SB65, naloxone, Narcan, opioid overdose, overdose reversal, opioid antagonist, emergency opioid antagonist, substance abuse services, harm reduction, public health, overdose prevention, good samaritan, civil immunity, criminal immunity, controlled substances, addiction treatment, fentanyl, opioid crisis, school overdose response, first aid

Bills: SB683, SB1579, SB1389, SB1387, SB1390, SB1391, SB2063, SB1829, SB2060, SB1842, SB1398, SB1212, SB2158, SB102, SB1772, SB1958, SB2010, SB1595, SB1687, SB1684, SB2049, SB1966, SB1989, SB1191, SB1258, SB1920, SB1936, SB2143, SB2122, SB330, SB2071, SB2169, SB2069, SB2095, SB2157, SB1806, SB1430, SB206, SB1547, SB1849, SB1428, SB1653, SB1984, SB1644, SB1561, SB1813, SB1570, SB1796

Keywords: education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles

Transcript Highlights:

• There was an amendment added to Senate Bill 2217 during the regular session that was unopposed at the
• Kolkhorst, I know you like this bill, is the beginning of the year and the middle of the year testing added

Bills: SB 3, SB 16, SB 2, SB 5, SB 10, HB17, SB 54, SB 9, SB 7, SB 17, SB 4, HB8, HB25, HB26, HB192, HB8, HB25, HB26, HB48, HB149, HB192, HB254, HB17, SB54, SB9, SB7, SB17, SB4, SB3, SB16, SB2, SB5, SB10

Keywords: flash flood, flood warning, outdoor warning siren, emergency alert, disaster preparedness, flood mitigation, Hill Country floods, Texas Water Development Board, municipalities, counties, local government mandate, public safety, grant program, backup power, weather siren, emergency management, flood-prone area, warning system, real property theft, real property fraud