Transcript Highlights:

• local governments, that we do not collapse funding for our first responders, and that we don't depreciate
• And that we don't depreciate critical infrastructure needs for our communities.
• We're afraid of economic decline because if those services depreciate, people won't want to look at Florida
• While nothing is scheduled yet, we think we will be meeting during October and November committee weeks
• While nothing is scheduled yet, we think we will be meeting during October and November committee weeks

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:

• For decades, Kentucky and many other states have included terminal net salvage and depreciation studies
• 20.159><c> and</c> have included terminal net salvage and have included terminal net salvage and depreciation
• <00:24:21.039><c> studies</c><00:24:21.600><c> and</c><00:24:21.840><c> standard</c> Depreciation studies

Keywords: Convene 00:00 Senate Message 05:04 Orders of the Day 06:01 HB 143 06:11 HB 164 08:07 HB 314 11:07 HB 398 21:17 Motions, Petitions, and Communications 29:02 Introduction of New Bills and Resolutions 34:01 Recess for ConC/Rules Meeting 35:40 ConC/Rules Report 40:15 Floor Amendments 41:15 Adjournment 41:26, 958, all

Transcript Highlights:

• All items except one were fully depreciated.
• All items except one were fully depreciated. One was a desktop computer.

Keywords: 1204, all

Transcript Highlights:

• construction, they would be able to buy that and write it all off in one year, matching the federal depreciation
• If we didn't do that, they would have a separate depreciation. Federal depreciation.
• If we didn't do that, they would have a separate depreciation schedule in the state of Arizona and it
• Representative Sandoval: I'm going to go back to my regularly scheduled explanation.

Summary: The House convened, approved the journal, and spent much of the opening portion recognizing guests and interns from both parties, along with former lawmakers and a newly seated member, Representative Sylvia Allen. The chamber then took up House Concurrent Resolution 2065 honoring the late Alfredo Gutierrez. Members from both parties gave extended remarks about his life as a civil rights advocate, student activist, legislator, and mentor, and the resolution was unanimously adopted and transmitted to the Senate. Family members of Gutierrez were recognized in the gallery during the memorial tribute. The House then moved into Committee of the Whole on the first budget-related measures. On House Bill 4138, the “feed bill”/budget operations measure, Democrats argued the budget favored corporations and data centers over seniors, health care, housing, universities, and vulnerable families, while Republicans defended it as a continuation of prior policy and said it preserved tax conformity and modest agency cuts. After debate and questions, the committee recommended the bill do pass and the House adopted that report, sending HB 4138 to engrossing. The chamber next considered House Bill 4139, the amusement/gaming-related budget bill. Members debated whether it was essentially unchanged from last year’s budget language, with Republicans saying it was a continuation bill and that gaming-related provisions would support rural economies and tourism, while Democrats questioned the broader budget context and its effects on working families. The committee recommended HB 4139 do pass, and the House adopted that recommendation. The House then began debate on House Bill 4140, the state budget implementation bill, focusing on the budget stabilization fund and a proposed government efficiency initiative; discussion was still underway at the end of the transcript.

Transcript Highlights:

• We are scheduled to have those rules adopted in May, so we're still making meaningful progress on that
• that's what we're proposing to do, and I've put a couple of slides that follow this one to show the schedule
• was something And then, by the time they did come on the tax rolls, you know, the depreciation was so
• We can schedule and move power, and we're fairly limited in what we can do, as you know, we have about
• We can schedule and move power, and we're fairly limited in what we can do, as you know, we have about

Keywords: 1185, senate, all

Transcript Highlights:

• eminent domain compensation will be exponentially higher for that new structure than it is for a depreciated
• organization of our state agencies, you know that these holidays are more than just administrative scheduling

Summary: The committee heard several bills, with testimony largely focused on alcohol licensing, billboard maintenance, equity planning, and recognition of Eid as a state holiday. AB 2663 by Assembly Member Rogers would extend the sunset on the “Cocktails to Go” program for restaurants; supporters from the California Restaurant Association and the Distilled Spirits Council said it has been successful and should continue, while one member raised concerns about beach communities and open-container enforcement. The bill was amended to add an urgency clause so the sunset would not lapse on New Year’s Eve, and it passed the committee. AB 2099 by Assembly Member Mark Gonzalez would define “customary maintenance” for outdoor advertising displays, including replacement or reinforcement of structural components. Supporters said the bill would provide clarity and consistency for the industry and state agencies, while opponents from Humboldt County and environmental groups argued it could weaken local enforcement, make nonconforming billboards effectively permanent, and increase public-safety and environmental concerns. The measure passed to Appropriations. AB 2731 by Assembly Member Addis would authorize 12 additional alcohol licenses in Santa Cruz County, split between Watsonville and southern county communities; local officials said the current cap is inequitable and forces businesses onto an expensive secondary market. The bill was amended to limit issuance to no more than five licenses per year and passed to Appropriations. AB 2017 by Assembly Member Haney would recognize Eid al-Fitr and Eid al-Adha as state holidays and provide excused absences for students observing them. Support came from Muslim community organizations, public employees, and advocates who said the bill would improve inclusion and help students and workers observe their faith without penalty. Several committee members spoke in favor and asked to be added as coauthors, and the bill passed to the Committee on Public Employment and Retirement. AB 1823 by Assembly Member Jackson would require state agencies to incorporate racial equity into strategic plans and conduct racial equity analyses before budgets or regulations are implemented. Supporters said it would make equity efforts more durable and accountable, while some members opposed it; the bill passed to Appropriations. The committee also approved a consent calendar of multiple bills, and the meeting adjourned at 3:28 p.m.

Transcript Highlights:

• is a $10 fee on a vehicle assessed yearly, plus 1.5.75% of the base value of the vehicle on a depreciation
• schedule, and that is outlined in statute.
• </c><00:22:57.440><c> schedule</c><00:22:58.520><c> and</c> vehicle on a depreciation schedule and vehicle
• on a depreciation schedule and that<00:22:58.799><c> is</c><00:22:59.000><c> outlined</c><00:22:59.400
• too but we'll do dependent on schedules too but we'll do what<01:19:52.960><c> we</c><01:19:53.120><

Keywords: 1187, senate, all

Transcript Highlights:

• In specific, the one on the left really just shows a depreciation of just the purchasing power of CPA
• But regardless, it does show that slow depreciation and trend line downward over the years.
• of just the just shows a depreciation of just the purchasing<01:36:35.560><c> power</c><01:36:36.000
• </c><01:36:52.360><c> and</c> does show that slow depreciation and does show that slow depreciation and
• power uh and two just the depreciating power uh and two just the<01:37:41.840><c> an</c><01:37:42.000

Bills: HF25, HF4

Keywords: pregnancy support, women's health, maternity homes, nonprofit organizations, grant funding, abortion, family services, tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief

Transcript Highlights:

• All items except one were fully depreciated.
• All items except one were fully depreciated. One was a desktop computer.

Summary: The committee opened with prayer, approved the January 8 minutes, and then reviewed education audit reports. The first report concerned Northwest Arkansas Community College, which had two findings: repeat internal control deficiencies that caused material misstatements in the financial statements, and a tuition revenue loss tied to a Workday system issue that failed to charge some students after drop-add changes. College officials said the problems were misclassification and process issues rather than missing funds, described corrective steps including checklists, monthly closing procedures, and approval controls, and attributed some issues to staffing turnover and the Workday implementation. Members asked about accountability, staffing, and whether students should have been billed; the report was filed as reviewed. The next report was Cedarville School District, where auditors found improper personal credit card charges of $794 by a former elementary teacher. The employee reimbursed the district, and the matter was referred to law enforcement, the prosecuting attorney, the attorney general, and the Professional Licensure Standards Board. Members asked whether any licensing action would follow, but staff said they were only aware that no further action had been taken by the board. The final finding was for West Memphis School District, which had a repeat capital assets issue involving failure to capitalize $851,000 in construction expenditures for a baseball-softball complex, along with other asset-recording and inspection discrepancies. The superintendent said the district had recently begun using Arkansas Legislative Audit for the first time after previously using a private CPA firm, and described new controls such as multi-level purchase approval, tagging, separation of duties, and inventory cleanup. Members questioned why the district had not been audited publicly before and how private audits are handled; staff explained that private audits are still reviewed and findings come before the committee. The report was filed as reviewed. The meeting ended with notice that 28 school districts had no findings and then adjourned.

Transcript Highlights:

• in Boone County is when we have a house that is in, you know, bad shape, we will increase the depreciation
• We will increase the depreciation on it, bring the value down, the physical destruction.

Keywords: 959, house, all

Summary: The Special Committee on Tax Reform heard testimony on H.J.R. 132, a proposal by Rep. Don Mayhew to delay property tax assessment on new residential construction until the property is actually in use. Mayhew said the measure was aimed at situations where assessors tax homes while they are still under construction, especially owner-built homes that take longer to complete. Committee members and the sponsor discussed possible revisions, including clarifying that the bill applies only to new residential construction, defining when a property is considered “under construction,” adding a time limit, and creating a one-time appeal process for owners. Members also raised concerns about loopholes, distressed properties, and whether existing statutes already address some of the issue. A Boone County assessor testified informationally that counties use different practices, including stair-step valuation based on construction stage, and said assessors already have some discretion and an appeal process through the Board of Equalization. The committee also heard HB 1800 from Rep. Dave Mattson, which would lower the Hancock Amendment’s inflation-based revenue growth cap from 5% to 3% for certain reassessment years. Mattson said the change would further restrict growth in new tax dollars and noted that, historically, it would have mattered in 17 of the last 40 years. Rep. Strickler questioned the practical effect of the change and noted that taxing districts do not receive automatic inflationary increases in the off years. Associated Industries of Missouri testified in support, saying the bill would provide a safe harbor for taxpayers. No votes were taken on either bill during the hearing.

Transcript Highlights:

• I noted that you have a work session scheduled. We'll have folks here for that.
• a uh intensive work session so schedule a uh intensive work session so that<00:50:58.640><c> we</c><
• of they're paying less and depreciation of they're paying less and the<01:01:53.920><c> taxpayers</c
• He added that, in fiscal year 2025, their net operating revenue before interest and depreciation was
• and depreciation for fiscal fiscal<03:13:54.880><c> year</c><03:13:55.200><c> 2025</c><03:13:56.399>

Keywords: 1189, house, all

Transcript Highlights:

• Vacancy strains response time, training schedules, and investigative capacities.

Bills: HB253, HB153, HB255, HB287, HB371, SB151, HB8, SB177

Keywords: distance learning, virtual instruction, public education, student enrollment, school funding, education standards, pandemic education response, low-carbon construction, construction materials, rebate, environmental product declaration, EPD, embodied carbon, carbon intensity, greenhouse gas emissions, decarbonization, industrial incentives, clean manufacturing, cement, concrete

Bills: HB253, HB153, HB255, HB287, HB371, SB151, HB8, SB177

Keywords: distance learning, virtual instruction, public education, student enrollment, school funding, education standards, pandemic education response, low-carbon construction, construction materials, rebate, environmental product declaration, EPD, embodied carbon, carbon intensity, greenhouse gas emissions, decarbonization, industrial incentives, clean manufacturing, cement, concrete

Summary: The committee first corrected its action on Senate Bill 151, noting that the earlier motion had been made incorrectly after the committee substitute was amended. Members then moved to do not pass the Senate Finance Committee substitute and do pass the same committee substitute so it could be sent to the floor. The only change identified in the substitute was an adjustment to the sunset date. A roll call vote followed, with several members voting yes and a few voting no or being excused, and the motion to report the committee substitute out with a due pass recommendation carried. After the SB 151 vote, the chair said the committee was essentially finished and expected to meet on the floor the next day, likely around noon, with a plan to come in earlier and handle a few more bills. The discussion then shifted to House Bill 2 and the broader issue of state employee compensation. One member argued that over the past several years the state had already provided substantial pay raises and benefits, citing roughly $1.3 billion in raises, about $184 million annually for health care costs, and $116 million annually for employer pension costs, for a total of about $1.6 billion over four years. That member said the state had done enough on employee compensation and that a proposed 1% increase did not make sense given competing priorities such as child care and other needs. The committee then adjourned, and there was a brief question about when the university fund bill would be heard, but no firm timing was given.

Bills: HB3522, HB4300, HB4359, HB4363, HB3467, HB2987, HB3076, HB4427, HB3026, HB3288, HB3315, HB3711, HB3885

Keywords: alcoholic beverages, ABLE Commission, licensing, regulation, annual reporting, child care, criminal history, background checks, child safety, Oklahoma laws, advisory committees, statewide assessments, student testing, testing window, end-of-year testing, Oklahoma Academic Standards, Oklahoma School Testing Program, State Board of Education, grade 3-8, alternate assessment

Bills: HB3522, HB4300, HB4359, HB4363, HB3467, HB2987, HB3076, HB4427, HB3026, HB3288, HB3315, HB3711, HB3885

Keywords: alcoholic beverages, ABLE Commission, licensing, regulation, annual reporting, child care, criminal history, background checks, child safety, Oklahoma laws, advisory committees, statewide assessments, student testing, testing window, end-of-year testing, Oklahoma Academic Standards, Oklahoma School Testing Program, State Board of Education, grade 3-8, alternate assessment

Summary: The House convened with prayer, the Pledge of Allegiance, and several recognitions, including Veteran of the Week Aaron Hudkins, Psychologist of the Day Dr. Emily Corley, Doctor of the Day Dr. Jason Reagan, and a proclamation recognizing Brain Injury Awareness Month. Members also honored the Edmond Santa Fe Palm Squad and Ava Garrett for assembling and funding 100 overnight bags for children entering foster care in memory of fallen Oklahoma service member Serena Butcher. On legislation, the House considered and passed House Bill 3522, a transparency measure requiring alcoholic beverage licensees to report disciplinary actions annually, and House Bill 4300, a Department of Human Services request bill aligning child-care worker assessment language with federal requirements. Both bills advanced without debate; HB 3522 passed by recorded vote and HB 4300 passed 94-0. The chamber also recognized 17 Pages of the Week and heard multiple announcements, including caucus and birthday notices, a planned Jeans Day request tied to Bob Wills Day, and the introduction of Oklahoma Task Force One members and a search dog. The House then adjourned until Tuesday, March 3, 2026, at 9:30 a.m.

Transcript Highlights:

• My staff is rather exhausted with my schedule of really trying to meet people on the ground everywhere
• of really trying to meet people schedule of really trying to meet people on<00:18:12.840><c> the</c>
• Um, and, uh, there's facilities categories, which is depreciation on buildings, which is not really a
• There's facilities categories, which is depreciation on buildings, which is not really a cost.
• Depreciation on buildings is not really a cost.

Keywords: 1187, senate, all

Transcript Highlights:

• opportunities to start businesses from their own homes, allowing them to save money, maintain flexible schedules
• part of our commitment to these principles, most municipally owned utilities already post full fee schedules
• Our customers are accustomed to locating these schedules and rate information on our websites or by calling
• homes, or whatever manufactured housing, whatever language... ...you want to use, is that they depreciate

Bills: HB303, HB 1107, HB 1063, HB1517, HB1991, HB2464, HB3509, HB3527, HB303

Keywords: municipality, local government, Type A, Type B, Type C, change authority, emergency medical services, civil service status, municipal government, public safety, local government code, school funding, education, state budget, local control, equity, tenant legal services, eviction, low-income tenants, disability rights

Transcript Highlights:

• , and the only reason it qualifies as low-tax could be because they have so many deductions for depreciable
• </c><00:09:53.000><c> for</c> they have so many deductions for they have so many deductions for depreciable
• :54.320><c> as</c><00:09:54.480><c> part</c><00:09:54.640><c> of</c><00:09:54.720><c> their</c> depreciable
• c> completion</c><00:50:49.440><c> in</c><00:50:49.600><c> August</c><00:50:50.000><c> of</c> is scheduled
• for completion in August of is scheduled for completion in August of 2026,<00:50:51.480><c> right</c

Keywords: 1183, house

Transcript Highlights:

• community, if they were willing to acknowledge that, hey, you know, the land over, the property depreciation
• community, if they were willing to acknowledge that, hey, you know, the land over, the property depreciation
• Generally, when we're talking about property tax, we have a system where we depreciate that asset over
• Generally, when we're talking about property tax, we have a system where we depreciate that asset over

Keywords: 959, house, all

Summary: The committee first met in executive session and approved several measures. H.J.R. 189 was voted do pass by a roll call of 11 ayes, 1 no, and 1 present. The committee then adopted substitutes and voted do pass on House Committee Substitute for House Bills 2139 and 2175, House Committee Substitute for House Bill 3051, and House Committee Substitute for House Bills 2908 and 2990. The bills discussed in executive session included changes to language involving foreign law, dealer/manufacturer issues, and other committee substitute revisions before final votes were taken. The committee then opened hearings on House Bills 2388 and 2656, the “Clean Skies Act,” which would ban geoengineering, weather modification, and cloud seeding in Missouri. The sponsors and supporters argued the bills were needed to stop the release of pollutants into the atmosphere and to protect air, water, agriculture, and public health. They cited similar laws in Tennessee, Florida, and Louisiana, referenced federal and private geoengineering efforts, and said the bills were intended to be proactive. Committee members questioned the bill’s definitions, scope, jurisdiction, and possible overlap with aviation, crop dusting, and federal law. Supporters included Missouri Clean Skies representatives, a physician, a farm bureau representative, and several citizens who described the practice as harmful or nonconsensual. The committee also heard testimony on a solar energy bill presented by Representative Byrnes on behalf of Representative Lewis. The discussion focused on proposed changes to solar farm siting, setbacks, county permitting, liability insurance, taxation, decommissioning, and protections for neighboring landowners and agricultural land. Supporters emphasized fire safety, runoff, contamination concerns, and the need for local control and neighbor protections, while some members raised concerns about property rights, county-by-county regulation, and whether the bill would be too broad. No final action was taken on the two public hearing bills during the excerpt provided.

Transcript Highlights:

• would otherwise overwhelm a call center supporting statewide program delivery, AI assistant intake scheduling
• So that drift is is fail fast facts fast that way and improves constantly over time comes depreciating
• common knowledge ask frequently asked questions, walk them through licensing process is help them get scheduled