Transcript Highlights:

• We're in this tax relief mode for property taxpayers.
• present a claim on behalf of that taxpayer and all similarly situated taxpayers.
• present a claim on behalf of that taxpayer and all similarly situated taxpayers.
• I mean, we can withhold money from them, but we're really hurting the taxpayer.
• Senator Paulson's point was it doesn't help the taxpayers because you're pulling this money back.

Committee: Joint Legislative Audit and Fiscal Review Committee

Summary: The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses. Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself. The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings. The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.

Transcript Highlights:

• Time is of the essence to recover the money stolen and rightfully owed to taxpayers.
• It's not too late to recover these taxpayer funds, It's not too late to recover these taxpayer funds,
• In their 14-year history, ACOs have saved taxpayers $12 billion.
• However, that potential does not do doctors, patients, or taxpayers any good when the patients, or taxpayers
• This legislation Protect taxpayers.

Transcript Highlights:

• So what we're doing down here now is wasting taxpayers' time, taxpayers' money.
• >> Taxpayers. >> Who? >> Taxpayers. >> But where is it coming from? But where is it coming from?
• >> Taxpayers. >> But where is it coming from? Like it's coming from the taxpayers.
• >> Taxpayers. >> But from us, right?
• >> Taxpayers. >> We're spending money. >> We spend the taxpayers' money.

Transcript Highlights:

• Um and that again, that 400,000 is a win for all taxpayers.
• We're making good solid all taxpayers.
• That'll be borne directly by your county property taxpayers.
• You want to walk away from 4,500 taxpayers? Is that your call?
• House. >> No. >> So, the motion fails. taxpayers will be taken care of. taxpayers will be taken care

Summary: The committee of conference on HB 155 continued discussion of a compromise over business tax relief, small-business filing thresholds, and nursing home funding. Representative Sweeney proposed raising the filing threshold to $400,000 and creating a trigger for future Business Enterprise Tax reductions if business tax revenues produce a $200 million biennial surplus, with the Department of Revenue Administration commissioner able to exclude one-time or non-sustainable funds. Supporters said the proposal would provide a clear policy direction, immediate relief to about 4,500 small and micro businesses, and a future path back to the BET’s original 0.25% rate. Opponents, led by the Senate side, argued the trigger language was premature, better handled in a budget year with more revenue data, and inappropriate to decide in a short conference committee meeting. The Senate also emphasized that the tax policy should not be locked in without a fuller public process, while House members argued the trigger would not take effect until a future biennium and was therefore a prudent way to signal New Hampshire’s direction on taxes. A separate point of discussion involved nursing homes: the House said its report would include $2.5 million for nursing homes with non-lapsing language, and senators stressed the importance of that funding for the health care system and county property taxpayers. One senator warned that triggers could encourage revenue underestimation and noted bond rating concerns about a structural deficit. Several motions were made to accept the Senate position with the $400,000 threshold and related amendments, but the first motion failed on a party-line style split, with the Senate voting yes and the House voting no. A second House motion to accede to the Senate position while also including the nursing home funding, the threshold increase, and the future trigger language was also rejected by the Senate. The meeting ended with the report filed without agreement on the trigger language, and the transcript then notes a separate reconvened committee of conference on HB 751 being postponed until 12:30 the next day.

Transcript Highlights:

• </c> businesses, on our taxpayers. businesses, on our taxpayers.
• Here, you're bringing forth a bill that's going to spend a half a million dollars of the taxpayers' money
• '</c> half a million dollars of the taxpayers' half a million dollars of the taxpayers' money,<00:19:
• So that's what I of our taxpayer money.
• </c> for far too long and cost taxpayers for far too long and cost taxpayers billions<00:20:36.720><c

Transcript Highlights:

• We know that we need to support the taxpayer community, but we just We need to support the taxpayer community
• With respect to the tax gap information, Managing taxpayer dollars.
• Then there's the education component with our taxpayers.
• I think the other risk that that places is taxpayers.
• Number one is to adjudicate taxpayer protests.

Summary: The committee first heard a budget presentation for the Office of Information Technology Services (ITS), which is in the middle of a multi-year consolidation of IT staff and functions from other agencies. The analyst and administrator explained that ITS now has 243 authorized FTP, with more growth expected as Health and Welfare IT staff move over, and that much of ITS’s budget is driven by personnel, security, and pass-through technology purchases funded through dedicated revenues. The agency’s main 2027 requests included a personnel cash transfer to move costs off general fund and onto dedicated funds, $2.7 million for enterprise firewall/security upgrades, continued access to a federal E-CORE grant for an AI/data repository project, and funding for the Health and Welfare modernization/consolidation. Members asked about the grant, the 3% holdback, whether Health and Welfare’s budget would be reduced, the cost of delaying security upgrades, and why the agency’s FTP count has grown while overall IT costs are being centralized. ITS Administrator Alberto Gonzalez emphasized that the agency is defending against more than 100 million cyberattacks per month, with only a small fraction getting through, and said the firewall request was a critical security need. He said consolidation has produced efficiencies and a net reduction in IT personnel statewide, while also improving security and service delivery. He also explained that the agency is working on a possible policy change to separate continuously appropriated cash into a different fund for cleaner accounting. Questions from members focused on cybersecurity, bandwidth pressures from video/body-cam traffic, procurement speed, AI uses, and the rationale for office furnishings and equipment requests tied to the Health and Welfare move. The committee then moved to the Idaho State Tax Commission budget, another roughly $55 million portfolio with five programs and 447 authorized FTP. The analyst noted that the commission’s budget is heavily general-fund supported, but it also has several dedicated funds and large continuously appropriated flows tied to tax distributions and rebates. For fiscal year 2027, the commission requested additional dedicated-fund support for property tax outreach, $400,000 for GenTax automation, use of dedicated funds for the chief operating officer, replacement items, and the governor’s rescission. Chairman Jeff McRae said the agency returns more than $7.8 billion in revenue for about $55 million in spending, but warned the commission is at a “tipping point” where further cuts would reduce its ability to process revenue and serve taxpayers. Members questioned the commission about phone wait times, staffing levels, the multi-state tax compact, conformity work tied to the federal “One Big Beautiful Bill Act,” and the parental choice tax credit program. McRae said the call center would need about 45 staff to meet standard service levels but currently has about seven, and that conformity changes would require significant software, form, and testing work, likely with overtime and possible taxpayer filing delays. He also explained that the tax credit program was designed with electronic-only applications, income prioritization, audits, and criminal penalties to reduce fraud. No votes or final actions were taken in the portion provided; the meeting consisted of budget presentations, member questions, and agency responses.

Transcript Highlights:

• County is to allow taxpayers to pay their property taxes in four installments.
• taxpayer to apply for the credit.
• Carl Walker on behalf of the Texas Taxpayers and Research Association.
• You are Carl Walker, on behalf of the Texas Taxpayers and Research Association.
• Larger business taxpayers incur administrative burdens. ...burdens as well.

Bills: HB249 , HB 1186 , HB2313 , HB2408 , HB2508 , HB2730 , HB2974 , HB3045 , HB3232 , HB3336 , HB3710 , HB4044 , HB4236 , HJR133 , HB249

Committee: House Ways & Means

Keywords: ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran

Transcript Highlights:

• And that will potentially help um $35,000 current taxpayers who use the renters credit.
• </c><00:04:59.280><c> Um,</c><00:04:59.520><c> and</c> 80,000 u additional taxpayers.
• Um, and 80,000 u additional taxpayers.
• who use the renters's current taxpayers who use the renters's credit.<00:05:19.680><c> So,</c><00:05
• </c> stealing um you know taxpayer stealing um you know taxpayer [clears throat]<00:14:12.480><c> dollars

Transcript Highlights:

• Given the uncertainty of pending IRS instructions to taxpayers, taxpayers' behavior, how they choose
• To talk a little bit more about taxpayer behavior changes, that's on slide 31.
• Taxpayers often will overpay their SIT liability and leave a credit on balance with the state.
• I think your guess of what is happening in taxpayer behavior is as good as ours.
• The types of services that we're paying for with taxpayer funds or building infrastructure.

Transcript Highlights:

• It simplifies the reporting by taxpayers.
• So if it's a high-income taxpayer, they would pay a different rate than if it's a lower-income taxpayer
• So it's like an expense or deduction that taxpayers get.
• This has an effect on taxpayers. It doesn't have an effect on taxpayers.
• Tax administration is not just done by governments; it's also done by taxpayers.

Committee: House Revenue Stabilization & Tax Policy Committee

Transcript Highlights:

• So there's no taxpayer implications to ratify that. Thank you.
• Who makes sure that you're doing what you said you were going to do with the taxpayer?
• We have taxpayers who don't have kids in the school district.
• I appreciate the transparency that y'all are providing to the taxpayers there in Coppell.
• They send taxpayer dollars to private, out-of-state charter management organizations.

Bills: HB1540 , HB3837 , HB5571 , SB370 , SB2425

Committee: House Delivery of Government Efficiency

Keywords: government review, Texas Sunset Act, regulatory oversight, agencies, sunset provisions, autonomous vehicles, regulation, safety, criminal offense, Autonomous Vehicle Commission, registration, regulations, Level 4 automation, Level 5 automation, self-driving technology, traffic laws, permit system, collision reporting, safety standards, Automated Vehicle Commission

Transcript Highlights:

• </c><00:20:23.919><c> dollars</c> the objective of saving taxpayer dollars the objective of saving taxpayer
• Taxpayers needing assistance are often those who are not represented by tax professionals.
• In addition, refund delays in turn generate more calls when taxpayers are looking for their refund.
• Taxpayers needing assistance are often those who are not represented by tax professionals.
• Taxpayers needing assistance are often those who are not represented by tax professionals.

Bills: HF2783

Committee: House State Government Finance and Policy

Transcript Highlights:

• We project that Watertown's residential taxpayers will face an 18% hike in '27 as we once again would
• I'm here as the other elected official in the room on behalf of my residential taxpayers, who are going
• Alexandria is our largest taxpayer.
• They are a super good corporate neighbor... ...our largest taxpayer.
• This approach supports our climate goals, it protects local taxpayers, and it helps get cleaner buses

Committee: Joint Joint Committee on Revenue

Summary: The Joint Committee on Revenue held a hybrid hearing on 17 late-file and miscellaneous bills, with testimony focused on several local tax and fee proposals. The first major item was H. 4687 for Watertown, which would permanently continue a special property tax classification allowing the city to maintain a 50% residential minimum factor and a 175% commercial shift. Watertown officials and local legislators said the measure is needed to prevent an estimated 18% residential tax increase when the current temporary authority expires, arguing that the city’s commercial growth and 1988 tax rules have created an unintended burden on homeowners, especially seniors. Committee members asked about the regional business impact, whether major taxpayers might leave, and why a permanent change was sought instead of another short extension; Watertown officials said the policy had not deterred commercial growth and that the city’s fiscal planning and stabilization funds were being used for schools, infrastructure, and bond rating support. The committee also heard H. 4435 from Charlemont, which would authorize a local tax on commercial recreation services. Town officials described Charlemont as a small rural community with a large visitor burden from skiing, rafting, and other recreation, saying police, fire, and EMS costs rise sharply during peak seasons and that the tax would help shift some of those costs to visitors rather than local residents. A committee member questioned the legal structure of taxing recreation services versus goods, but the town said the proposal was modeled on the meals and rooms tax and had local business support. Finally, testimony was taken on H. 4722, promoting fair tax treatment for zero-emission vehicles, especially electric school buses and Class 3-8 trucks. Supporters, including EV advocates, a school transportation company, and Rep. Gentile, said the bill would cap sales and excise taxes on EV vehicles at the level of comparable diesel vehicles to remove an unintended tax penalty, keep revenue neutral, and support the state’s climate goals while helping school districts and private bus operators manage higher upfront costs. Rep. Gentile also spoke in support of H. 4755, which would amend Sudbury’s means-tested senior property tax exemption so the town would not need new special legislation if the program is renewed again in the future. No votes were taken, and the hearing concluded after public testimony and committee questions.

Transcript Highlights:

• According to the Department of Revenue, it would impact approximately 450 taxpayers and increase state
• According to the Department of Revenue, it would impact approximately 450 taxpayers and increase state
• However, a Department of Revenue review found that 65% of the taxpayer savings resulting from that tax
• savings resulting from the tax preference... ...that 65% of the taxpayer savings resulting from the
• These can be one of the largest taxpayers.

Bills: HB1960 , HB2194 , HB2089

Committee: House Finance

Keywords: HB1960, renewable energy, clean energy, solar, wind, battery storage, energy storage, excise tax, property tax exemption, local investment, county revenue sharing, local taxing districts, school districts, Department of Revenue, Department of Commerce, model ordinance, siting, permitting, tribal consultation, tribal capacity grants

Transcript Highlights:

• And whenever we are talking about taking taxpayers' dollars... ...talking about taking taxpayers' dollars
• to provide the education, which I already stated earlier, and how much is this going to cost the taxpayers
• who is entered into an installment agreement is not considered a delinquent taxpayer for purposes of
• who is entered into an installment agreement is not considered a delinquent taxpayer for purposes of
• who is entered into an installment agreement is not considered a delinquent taxpayer for purposes of

Summary: The Senate debated and passed Senate Bill 241, a child care assistance measure. Opponents raised concerns about the bill’s education requirements, residency definitions, sustainability if oil and gas revenues decline, fraud and misuse of funds, staffing needs for unannounced inspections, liability insurance, and whether the state would be left covering costs in a shortfall. Supporters argued the bill reflects the reality of working families, would expand access to child care, and includes guardrails and a five-year funding plan. After debate, the Senate passed the Senate Finance Committee substitute for SB 241, as amended, by a vote of 25-15. The chamber then received House messages announcing passage of several House bills and referred them to committees: HB 63 on water project funding to Senate Conservation, HB 64 on appropriations to Senate Finance, HB 165 on industrial revenue bond lease assessments to Senate Tax, Business and Transportation, HB 285 on disabled veteran property tax exemptions to Senate Tax, Business and Transportation, HB 184 on the Conservation Legacy Permanent Fund to Senate Finance, and HB 291 on a range of tax and revenue changes to Senate Tax, Business and Transportation. Senate Memorial 30, requesting a study of safety and maintenance issues on U.S. Highway 491, was introduced and referred to Senate Rules. During announcements, members outlined upcoming committee meetings, including Rules, Tax, Business and Transportation, Education, Finance, Conservation, and others. The Senate also discussed the upcoming 100th Bill Party and related social events. The body then recessed until 11 a.m. the next day.

Transcript Highlights:

• And without transparency, taxpayers cannot see where... ...in reality.
• Is it fair for taxpayers to subsidize corporate labor costs?
• Is it fair for taxpayers to subsidize corporate labor costs?
• And what does that cost the state and taxpayers each year?
• This fragmented labor... ...businesses and taxpayers at risk.

Committee: House Labor and Employment

Transcript Highlights:

• It simply is returning money, a portion of taxpayer dollars, to individuals to help offset that very
• Well, that's roughly $40,000 of taxpayer money per follower.
• I think the taxpayers certainly deserve this extra scrutiny on these dollars. Thank you.
• to buy a new car. also providing incentives for taxpayers to buy a new car, or in this case, a used
• Again, to emphasize the motivation of the proposal is to make a policy change that, for the taxpayer,

Committee: Senate Revenue and Taxation

Transcript Highlights:

• Taxpayers have raised concerns that taxing units re-propose bond propositions and tax rate increases
• SB 2529 seeks to protect Texas taxpayers from excessive taxation by installing common sense safeguards
• Chairman and members, this bill would provide the needed... and critical protection to our taxpayers
• The fee is subject to payment by the taxpayers, I understand. It is a convenience charge.
• This is just an option for taxpayers if they want to use it. Okay, good. Thank you.

Bills: SB1277 , SB1531 , SB2452 , SB2520 , SB2521 , SB2529 , SB2538 , SB2539 , SB2541 , SB2873

Committee: House Ways & Means

Keywords: municipal sales tax, street maintenance, local option tax, Tax Code Chapter 327, sales and use tax, street repair, sidewalk maintenance, water infrastructure, wastewater system, stormwater system, local election, ballot language, reauthorization, municipal finance, infrastructure funding, Texas municipalities, street and sidewalk tax, special district tax, public works, property tax

Transcript Highlights:

• One is the fiscal problems associated with this tax shift to other taxpayers who are paying higher taxes
• state general fund, through state aid to schools, is what makes this whole deal work because the taxpayers
• You mentioned the tax shift to other taxpayers, and I understand that.
• Lawmakers who are not in those cities, your taxpayers are no longer subsidizing the economic development
• Or lawmakers who are not in those cities, your taxpayers are no longer subsidize it or lawmakers who

Bills: SB1221 , SB1293 , SB1294 , SB1430

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: taxpayer protection, law interpretation, transparency, public hearings, tax policies, GPLET, abatement, tax incentives, local government, property improvement, central business district, property tax, assessment, destruction, proration, Arizona Revised Statutes, Arizona tax corrections act, transaction privilege tax, sales tax, use tax

Transcript Highlights:

• This essentially allows taxpayers to opt in to the ability to receive communications and notices about
• Also, being able to have that taxpayer accountability, there are some elements in this bill on the last
• page that allow some flexibility and the ability for taxpayers to pay ahead of time.
• taxpayers be able to make their bill and make their obligations just like we do as a local government
• those taxpayers that see the increase in their values, they're going to see the benefit of the levy

Committee: House Special Committee on Property Tax Reform

Summary: The Special Committee on Property Tax Reform heard public testimony on House Bills 3253 and 3254, presented by Representatives Steinhoff and Jobe. The bills would expand assessor training and continuing education requirements, require physical inspections for large assessment increases on commercial property as well as residential property, allow greater use of technology and remote imagery in assessments, create optional electronic notices and communications for taxpayers, and move toward setting property tax levies by subclass with a small-parcel exception. The bill also included provisions to raise the per-parcel reimbursement floor for assessors, reimburse local governments for revenue losses tied to SB 190 and SB 3, provide payment options during appeals, and require counties to offer installment payment options for property taxes. The sponsors said the proposal was built from bipartisan committee discussions and statewide listening sessions, and they emphasized assessor professionalism, taxpayer flexibility, and fairness in the assessment process. Committee members asked about assessor training, the fiscal note, the parcel reimbursement formula, and how the subclass levy system would work in small jurisdictions. Witnesses from the Missouri Special Districts Association and school administrators generally supported the concepts of better assessor training, more resources, and taxpayer payment flexibility, while also warning about implementation burdens and the fiscal impact of state backfill for SB 190 and SB 3. Testimony also focused on the accuracy of ratio studies and the fairness of moving to subclass-based levies. Some members argued the current system can shift tax burdens unfairly between residential, commercial, and agricultural property owners, while others cautioned that the new structure could create winners and losers depending on local assessment practices. A representative from the State Tax Commission clarified that commissioners do receive training, corrected the parcel reimbursement discussion to note the first 20,000 parcels are treated differently under current law, and said the commission already provides assessor training. No votes were taken, and the committee adjourned after public testimony.