Bills: SB48, HB250, SB17

Keywords: State Fairgrounds District, fairgrounds bonds, public financing, bond authorization, gross receipts tax, gaming tax, tax-backed bonds, infrastructure funding, Albuquerque fairgrounds, State Fair Tid, economic development, municipal bonds, revenue pledge, capital projects, New Mexico finance, technology, innovation, advisory board, entrepreneurial support, stakeholder representation

Transcript Highlights:

• That's a tax increment development district.
• We pay over $300,000 a year in gross receipts taxes, $45,000 in property taxes, and lots of ancillary
• taxes.
• We've also brought in several million dollars into this state.
• We have several in this state.

Bills: SB48, HB250, SB17

Keywords: State Fairgrounds District, fairgrounds bonds, public financing, bond authorization, gross receipts tax, gaming tax, tax-backed bonds, infrastructure funding, Albuquerque fairgrounds, State Fair Tid, economic development, municipal bonds, revenue pledge, capital projects, New Mexico finance, technology, innovation, advisory board, entrepreneurial support, stakeholder representation

Transcript Highlights:

• i.e., transfer tax, or what is better known as a federal level estate tax.
• Since the state repealed the death tax in 2015, Texas has largely ceased collecting it.
• All this does is— I think from my perspective— the estate tax is one of the most punitive.
• Texas will figure out a way to do it without that kind of tax. OK. Good bill, Senator Perry.
• The House version did several things differently.

Bills: HB3077, HJR2, HJR7, HJR7

Keywords: alcohol, taxation, reporting requirements, sales, distribution, death tax, inheritance tax, estate tax, property transfer, constitutional amendment, water fund, Texas water supply, state revenue, infrastructure, HJR 7, Texas Legislature, quorum, majority quorum, two-thirds quorum, legislative procedure

Transcript Highlights:

• There is a provider tax that is paid by hospitals. And through that tax, we...
• Chair, Senators, so the taxes continue to get paid to all the taxing authorities as they were originally
• So the argument for, I think, the taxing authorities is you will receive a very large tax increase when
• Redeemable, or is this just a straight tax credit to income on income tax?
• Senator, yes, this is now a refundable tax credit for those that don't have tax liability.

Bills: SB101, SB58, SB55

Keywords: SB 101, Health Care Delivery and Access Act, repeal of repeal, sunset repeal, delayed repeal, health care, healthcare, access to care, medical services, provider regulation, state health law, New Mexico, SB58, metropolitan redevelopment, redevelopment property, property tax exemption, payments in lieu of taxes, PILOT, municipal redevelopment, local government

Transcript Highlights:

• So, we put it on their tax bill.
• tax notice, excuse me.
• tax notice, excuse me.
• tax notice, excuse me.
• I'm not sure what the future looks like, how we're going to deal with tax year 27, tax year 28.

Bills: HB0101, HB0062, HB0109

Keywords: guardianship, monitoring, ward protection, financial independence, case management, governmental claims, liability limits, inflation adjustment, public safety, local government insurance, property tax, tax exemption, homeowner, armed forces, residency requirement, 916, all

Transcript Highlights:

• The Board of Tax Appeals.
• Its two main topics of jurisdiction are property tax appeals and excise tax appeals.
• Beginning with tax year 2025 and tax collection in calendar year 2026, the tax rate is 7% for the first
• Beginning with tax year 2025 and tax collection in calendar year 2026, the tax rate is 7% for the first
• tax code.

Bills: SB5893, SB6229, HB1376, SGA9306

Keywords: forest health, wildfire reduction, appropriations, environmental policy, natural resource management, capital gains, taxation, small business, state revenue, investment, economic growth, tax prepayment, tax regulation, financial planning, economic policy, 904, all

Summary: The Ways and Means Committee began with a hearing on the governor’s appointment of Kristen L. Frazier to the Board of Tax Appeals. Frazier described her long career as House fiscal counsel, her teaching and writing on Washington constitutional law, and her recent service on the board. Members praised her experience and confirmed they would vote on the appointment at a later meeting. The committee then heard Senate Bill 5893, which would transfer $65 million from the Natural Climate Solutions Account to the Wildfire Response, Forest Restoration, and Community Resilience Account to help fully fund wildfire response and forest health work. Staff explained the bill’s relationship to prior Climate Commitment Act and wildfire-resilience funding, and testimony from forest landowners, industry groups, and the Department of Natural Resources strongly supported the measure as necessary for wildfire suppression, forest thinning, and community protection. DNR said the funding would support current strategies and avoid major cuts to firefighting, detection, and partner pass-throughs. Next, the committee heard Senate Bill 6229, which would remove the state capital gains tax exemption for gains from qualified small business stock beginning in 2026. Staff estimated the bill would affect about 260 taxpayers and raise about $1.2 million in fiscal year 2027. Startup founders, venture capital representatives, and tech industry groups opposed the bill, arguing it would discourage entrepreneurship, investment, and job creation; a policy advocate supported it as a way to make the tax code less regressive and raise revenue from wealthy taxpayers. The committee also heard House Bill 1376, which would allow taxpayers to prepay capital gains tax up to six months early without interest; testimony was brief and opposed the bill as an additional tax burden. In executive session, the committee received briefings on a proposed substitute for Senate Bill 5395 on prior authorization transparency and AI use in health care, and on Substitute Senate Bill 5860 regarding school board compensation. The committee adopted the proposed second substitute for SB 5395 and voted it do pass to the Rules Committee. It then moved SB 5860 without recommendation to the Rules Committee. The meeting adjourned after those actions.

Transcript Highlights:

• HB 2132 attempts to address this issue by the allocation of low income. housing tax credits which is
• And finally, several years ago, I got to see some transportation polling from Austin voters.
• About 45% of people want to spend tax money on transit and and don't want to spend it on roads.
• About 45% of people want to spend tax money on roads, but not transit.
• spend tax money on sidewalks, 85% of people want sidewalks. So please support. HB 769.

Bills: HB769, HB2132, HB3383, HB3792, HB5431, HB5682, HB5677, HB5678, HB5680, HB5681, HB5683, HB5684, HB5685, HB5686, HB4078

Keywords: environmental regulation, sustainability, business compliance, state oversight, local control, pollution, renewable resources, grant program, neighborhood organization, pedestrian infrastructure, Texas Department of Housing, financial assistance, neighborhood organizations, grants, urban development, safety, public safety, housing development, low income housing, tax credits

Transcript Highlights:

• When you're talking about the rising cost of property tax, when you're talking about being on a fixed
• I hear quite often from veterans on how they're struggling with property taxes on huge things.
• You know you don't qualify for the tax exemption.
• Just start with one story. >> I was speaking with a veteran, a severely disabled veteran.
• Motion carries, and House File 3727 is referred to the Taxes Committee.

Bills: HF3727, HF3684, HF3467

Keywords: veterans property tax, homestead exclusion, disabled veteran, totally and permanently disabled, service-connected disability, property tax relief, market value exclusion, surviving spouse, family caregiver, county veterans service officer, Minnesota property tax, assessment year 2027, homestead tax benefit, veterans tax exemption, DD214, VA disability rating, veterans, veterans affairs, Department of Veterans Affairs, grant standards

Transcript Highlights:

• best because our tax code, we'd look at those within the tax committee.
• And so, whether that's property tax rates, whether it's real property tax, whether it's sales tax, those
• And so, whether that's property tax rates, whether it's real property tax, whether it's sales tax, those
• And so, whether that's property tax rates, whether it's real property tax, whether it's sales tax, those
• taxing the property, taxing of energy by taxing the property, taxing the<00:32:25.120><c> energy,</c

Bills: HF4308, HF4153, HF4703, HF4711

Keywords: HF4308, Monticello nuclear plant, Prairie Island, renewable development account, RDA, nuclear waste, spent fuel, dry cask storage, utility tax, commercial-industrial property tax, state general levy, property tax exemption, residential heating fuels, natural gas tax exemption, electricity sales tax exemption, year-round sales tax exemption, distributed solar energy standard, solar mandate, community solar, grid modernization

Transcript Highlights:

• Yes, the state does get taxes on this. Okay. What type of sales...
• What type of sales taxes or property taxes? Sales taxes or property taxes off this? Okay.
• We did a calculation of the amount of tax that was raised at our effective tax rate, which is 98 cents
• The effective tax rate in this bill is 35 cents.
• rate where it is and not mess with the tax rate whatsoever?

Bills: SB90, SB255, SB268

Keywords: Green County, racing, pari-mutuel wagering, gaming regulations, commission appointments, historical horse racing, local tax, mixed spirit beverages, alcohol regulation, licensing, excise tax, distribution agreements, retail sales, wholesalers, 1136, house, all

Transcript Highlights:

• , to receive that money back in tax credits.
• Uh, it has several glaring issues. >> Yes, sir. We are not in favor of the bill as written.
• Uh, it has several glaring issues.
• The legislation that was written by the legislature several years ago basically clearly says that we
• Um, the bill does several<00:15:27.680><c> odd</c><00:15:28.079><c> things</c><00:15:28.639><c> and</

Bills: SB79, HB379, SB253, HB278, HB438, HB233, SB79, HB379, SB253, HB278, HB438, HB233

Keywords: sex-based terminology, gender identity, male, female, man, woman, boy, girl, single-sex spaces, women's rights, privacy, safety, fairness, anti-discrimination, vital statistics, birth certificate, intersex, DSD, differences in sex development, transgender

Transcript Highlights:

• The witness is Chris McComb; he'll be coming up to testify, but in my hometown several years back.
• The fact that it happened peacefully and without court order several years prior to Brown v.
• while ensuring that no tax revenue is lost in the process.
• Chairman. on supervising and continuing to improve the property tax system.
• Okay, unless he is contracted to obligate pay tax. They appraise values of 5 million or less.

Bills: SB2784, HB23, HB247, HB1533, HB2011, HB2013, HB2273, HB2421, HB2464, HB3120, HB3424, HB3575, HB3788, HB4370, HB4809, HB5057, HB5084, HB5534, HB5668, HJR34, HB23, HB247, HJR34

Keywords: Somervell County, hospital district, board of directors, elections, local governance, staggered terms, third-party review, property development, local government, permits, construction inspection, regulatory authority, land development, liability, occupancy certificate, border security, tax exemption, ad valorem, real property, infrastructure

Transcript Highlights:

• So I've noticed it says for the first two tax years.
• How does that affect the overall tax base?
• The admiral arum taxes all of that Senator, I have no idea what you're asking me.
• Does that affect property taxes collected for the entire community?
• tax revenue.

Bills: SB1327, SB1372, SB1403, SB1937, SB277, SB2131, SB1749, SB1348, SB1469, SB2018, SB1931, SB1530, SB2155

Keywords: tourism, recreation, economic development, Oklahoma Commission, executive director, probation, credits, educational advancement, Oklahoma Statutes, criminal justice reform, job incentives, tax rebates, Oklahoma Quality Jobs Program, employment growth, wage requirements, labor organization, incentives, employer practices, union neutrality, worker rights

Transcript Highlights:

• And so the tax bill was a lot more than the developer or the owner could carry.
• So I've noticed it says for the first two tax years.
• On the cost approach, so I've noticed it says for the first two tax years.
• base, the ad valorem taxes, all of that?
• than no tax revenue.

Bills: SB1327, SB1372, SB1403, SB1937, SB277, SB2131, SB1749, SB1348, SB1469, SB2018, SB1931, SB1530, SB2155

Keywords: tourism, recreation, economic development, Oklahoma Commission, executive director, probation, credits, educational advancement, Oklahoma Statutes, criminal justice reform, job incentives, tax rebates, Oklahoma Quality Jobs Program, employment growth, wage requirements, labor organization, incentives, employer practices, union neutrality, worker rights

Summary: The committee heard and advanced a series of bills affecting tourism, workforce, economic incentives, labor policy, and housing. Senate Bill 1327 would restore the Oklahoma Tourism and Recreation Commission’s authority by removing language that made it only advisory and returning hiring/firing power over the executive director to the commission; it passed 10-0. Senate Bill 1403, an Incentive Evaluation Commission recommendation, would require rebate claims to be filed within one year and eliminate a statewide wage threshold for certain job-creation rebates; it also passed 10-0. Senate Bill 1937, the Taxpayer Dollars Protect Workers Act, would make employers in certain incentive programs preserve secret-ballot union elections, protect employee privacy, and bar neutrality agreements tied to incentives; after debate over labor rights and free-market concerns, it passed 8-2. The committee also advanced Senate Bill 277, a committee-substituted version of the Oklahoma State Paid Family Medical Leave Act. The author said the bill was still a work in progress, but the sub removed exigency and safe leave, narrowed family definitions to legal relationships, and reduced employer notice/signage requirements; it advanced 8-0 with title off. Senate Bill 2131 would require tourism facilities and reservation confirmations to provide information on made-in-Oklahoma products via QR code or printed card, and it passed 8-0. Senate Bill 1749 would let local propane dealers and LP gas installers perform certain food truck inspections, and it passed 8-0. Additional measures included Senate Bill 1348, which would give the Oklahoma Employment Security Commission enhanced anti-fraud and appeal authority; members raised concerns about broad discretion, but it passed 8-0. Senate Bill 1469 would regulate earned wage access products, including employer-based and consumer-based services, with fee caps and licensing; it passed 7-1. Senate Bill 2018 would require new multifamily residential rental construction of 20 units or more to be assessed at cost for the first two tax years, beginning with 2027 assessments, and it passed 7-1 after debate over tax impacts. Senate Bill 1931 would add three members to the Oklahoma Employment Security Commission and passed 6-2. Senate Bill 1530 would refine the research and development rebate program and add a 2% bump for projects involving higher education institutions, passing 8-0. Senate Bill 2155 would let the Route 66 Commission enter MOUs with other agencies to carry out its work, and it passed 8-0.

Transcript Highlights:

• We have a maintenance and operations tax rate for a reason.
• Bonds cannot be used for operating expenses, correct, under the INS tax rate.
• Do you see any merit in the idea that if you have several million dollars lying around, and it looks
• Every bond is an increase in taxes, and Texas has a...
• And she said the following about property taxes, quote, "I'm at the breaking point.

Bills: SB414, SB621, SB2395

Keywords: bond election, ballot proposition, debt obligation, municipal bonds, local government finance, property tax, ad valorem tax, school district bonds, county bonds, special taxing district, voter information document, public debt, municipal finance, tax-supported debt, election ballot language, bond transparency, homestead tax impact, capital improvements, general obligation bonds, public bank

Transcript Highlights:

• We need mud board meetings and the jet taxing jurisdiction.
• So, the key component here is the tax rate.
• The tax rate is the direct offset to the price of the home.
• In the Houston area, the average mud tax rate is lower than the City of Houston's tax rates.
• When value is created, the tax rate is reduced.

Bills: HB23, HB363, HB447, HB954, HB23

Keywords: third-party review, property development, local government, permits, construction inspection, regulatory authority, land development, liability, occupancy certificate, municipal utility district, petition, county clerk, water code, Texas Commission on Environmental Quality, traffic impact studies, bonds, road projects, eminent domain, extraterritorial jurisdiction, county authority

Bills: HB23, HB23, HB363, HB447, HB954

Keywords: property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support, youth programs, community education, county population threshold, large county, local government revenue, leasehold interest, possessory interest, county property tax, nonprofit-owned property, third-party review, property development, local government

Transcript Highlights:

• The fact that happened peacefully and without court order several years prior to Brown v.
• Act while ensuring that no tax revenues are lost in the process.
• Taxpayers are better protected, equipped, engaged, and procedures related to the property tax...
• It's a 501(c)(4) nonprofit that attempts to increase fairness in the Texas property tax system.
• Senator West, it's a tax bill, so.

Bills: SB2784, HB23, HB247, HB1533, HB2011, HB2013, HB2273, HB2421, HB2464, HB3120, HB3424, HB3575, HB3788, HB4370, HB4809, HB5057, HB5084, HB5534, HB5668, HJR34

Keywords: Somervell County, hospital district, board of directors, elections, local governance, staggered terms, third-party review, property development, local government, permits, construction inspection, regulatory authority, land development, liability, occupancy certificate, border security, tax exemption, ad valorem, real property, infrastructure

Summary: The committee heard and left pending several local government, property tax, development, and public safety measures before later voting some of them out. Senator Birdwell explained SB 2784 for the Somerville County Hospital District, which would move the board to staggered four-year terms after a transition and was requested to be held pending until the House companion could be acted on; no public testimony was offered. HB 5084 would allow local approval for fireworks sales tied to Lunar New Year celebrations, with testimony from Hutchinson County Judge Cindy Irwin emphasizing local fire risk and the need for county discretion. HB 5534 would let county commissioners post agendas electronically instead of on a physical bulletin board. HB 4370 would expand permissible projects for certain special districts to include geothermal water conveyance systems, and HB 312 would require residential child detention facilities to enter local MOUs, report health and safety information, and conduct background checks for state-funded facilities; both drew supportive testimony and were left pending. HB 5057 would give displaced solid waste providers time to wind down after a city grants an exclusive franchise, and HB 2421 would extend the life of the Save Historic Muni District to continue work on preserving Lions Municipal Golf Course; both were left pending after supportive testimony. HB 2011 would let former owners repurchase property taken by eminent domain if the acquiring entity fails to pay property taxes for two years, and the committee substitute to SB 3065 was also laid out and left pending after a technical correction to eminent-domain language. The committee then took up additional bills on development, appraisal, and local regulation, including HB 3575, HB 4809, HB 2273, HB 247/HJR 34, HB 2464, HB 3424, HB 2013, HB 5668, HB 3788, HB 1533, and HB 23, with testimony ranging from support to opposition on issues such as appraisal procedures, historic property valuation, Galveston emergency governance, border-security tax treatment, home-based businesses, chicken covenants in HOAs, municipal utility district authority, hospital authorities’ use of assets, and third-party building review. HB 23 drew the most extensive testimony, with builders, engineers, counties, and cities split over third-party plan review and inspection authority, liability, licensing, and local code enforcement; many witnesses said the House amendments created problems and the bill was left pending. In the end, the committee voted SB 2784, SB 3065, HB 5686, HB 247, HJR 34, and HB 2011 out of committee, with the first several receiving local and uncontested calendar recommendations where applicable.

Transcript Highlights:

• Welcome to our tax and finance general fund meeting this morning.
• And this bill just reclassifies this and makes sure that it's um regulated and taxed at a risk-related
• That it's why it's not taxed at a tobacco rate, but it's at a lower rate because it's lower risk and
• Because I wasn't quite understanding how we tax tobacco products and I understand there...
• Under this bill, we already have the highest tax rate of any surrounding state. Is that correct?

Bills: SB107, HB158, HB353, HB354, HB357, HB181, HB465, HB526

Keywords: SSUT, simplified sellers use tax, sales tax distribution, municipal revenue, municipal population, annexation, deannexation, incorporation, boundary change, federal census, decennial census, Department of Revenue, local government finance, revenue sharing, municipal boundaries, population recalculation, probate judge, Boundary and Annexation Survey, Alabama municipalities, HB158

Transcript Highlights:

• This does several things. One, you're upgrading state assets.
• The capital appropriation by replacement land does several things.
• The bill begins with property taxes levied for collection in 2027 and is not subject to tax preference
• By way of background, the real estate excise tax... Thank you.
• use valuation for property tax purposes, regardless of sales price.

Bills: SB6003, HB2353, HB2431, HB1983

Keywords: capital budget, funding, infrastructure, state projects, budget allocation, HB 2353, predesign thresholds, capital construction, major capital projects, Office of Financial Management, OFM, Washington state, state agencies, infrastructure planning, construction costs, inflation adjustment, capital facilities, project review, allotments, lease approval