Transcript Highlights:

• calculated contribution is below zero. calculated contribution is below zero.
• <00:16:02.079> in programs, I am very very interested in programs, I am very very interested
• So, thank you for your time and your interest this afternoon.
• So, thank you for your time and your interest this afternoon.
• So, thank you for your time and your interest this afternoon.

Bills: HF4266

Keywords: higher education, state grants, financial aid, college affordability, Office of Higher Education, Minnesota State Grant, need analysis, expected family contribution, student aid, grant formula, living and miscellaneous expense allowance, dependent student, independent student, parental contribution, student contribution, surplus appropriation, biennium, summer 2026, 1183, house

Transcript Highlights:

• The third step is calculating Greenhouse gas emissions.
• Those have calculations that we've associated with those various offsets.
• Those have calculations that we've associated with those various offsets.
• How do we actually calculate those? How do we...
• That was also calculated into our calculations and how we project forward. So, yes, we are.

Bills: HF4807

Keywords: overweight vehicles, aggregate mining, local ordinance restrictions, legislative audit, transportation, resource inventory

Transcript Highlights:

• to the overall calculation. to the overall calculation.
• of calculating that out as well. of calculating that out as well.
• Very interesting.
• Very interesting. The restrictions. Very interesting.
• , acting in his or her own interest and not in the child's interests.

Keywords: 1189, house, all

Transcript Highlights:

• And so calculating that 25% at that point is tough to deal with.
• It'd be interesting. I'd like to see what their process is.
• This committee is pretty interested, so. It's okay.
• , came back and said no calculation, no mill levies allowed.
• There are some statutes that reference interest income.

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:

• You know, you had hail, wind, fire. and water and my question on this just general interest really does
• Is that you use to calculate that? Those are the total insured value, yes. Insured values, but.
• They're calculated based on the cost of replacing structures. in those particular counties or what?
• models for. each 25% of the calculation.
• And does this exposure that you're calculating in this calculation, is that just for one storm.

Keywords: 1184, house, all

Bills: HR42, HR43, HR44, HR45, HCR22, HCR23, HCR24, HCR25, HCR26, HCR27, HCR28, HCR29, HCR30, HB894, HB983, HB984, HR39, HR40, HR41, HCR19, HCR20, HCR21, HB2, HB3, HB15, HB441, HB976, HB977, HB978, HB979, HB980, HB981, HB982, HB129, HB130, HB287, HB489, HB521, HB545, HB553, HB555, HB570, HB670, HB672, HB797, HB854, HB952, HB207, HB300, HB331, HB428, HB464, HB587, HB618, HB629, HB801, HB853, HB891, HB474, HB487, HB503, HB606, HB633, HB707, HB720, HB728, HB733, HB846, HB852, HB856, HB868, HB875, HB112, HB657, HB221, HB149, HB901, HB148, HB354

Keywords: women, chemistry industry, Louisiana, recognition, workforce, commendation, leadership, faith, community service, Bishop Weidner, log truck drivers, transportation safety, log industry, pastor, Church of Pentecost, forestry, tree farming, W.H. Ward Properties, community support, Louisiana Forestry Association

Transcript Highlights:

• We will have the final data used to calculate the COLA in April.
• That's why it's of interest; I appreciate the feedback.
• There are California-specific inflation calculations.
• fiscal years we're looking at to calculate what the statutory goal is.
• Yeah, it's interesting.

Keywords: 988, house, all

Transcript Highlights:

• <00:02:16.640> income for calculating business net income for calculating business net income
• take place after the calculation of AGI. take place after the calculation of AGI.
• And the way that adjusted taxable income is calculated is based on a corporation's earnings before interest
• And the way that adjusted taxable income is calculated is based on a corporation's earnings before interest
• income to be determined on a calculation which looks at earnings before interest, taxes, depreciation

Bills: HR1, HF387

Keywords: January 6 insurrection, pardon, law enforcement, violent crimes, public safety, justice system, political accountability, Blaine, local sales tax, special tax, restaurant tax, lodging tax, admissions tax, amusement tax, hotel tax, redevelopment, capital improvements, municipal finance, bonding authority, tourism tax

Transcript Highlights:

• We also review reconciliations for any T-Doc-calculated distributions.
• And so calculating that 25% at that point is tough to deal with.
• This committee's pretty interested, so. It's okay.
• , came back and said no calculation, no mill levies allowed.
• There are some statutes that reference interest income.

Keywords: 908, all

Transcript Highlights:

• <00:35:34.960> so occupation Association or interest so occupation Association or interest
• The calculation that we have put into 405 KAR 10:15 is a calculation form that was approved by OSM, and
• that is the one that calculates the bond into AETU.
• <01:05:14.400> method enforcement for our calculation method enforcement for our calculation
• The risk is that they could step in and calculate bonds for us.

Keywords: 958, all

Summary: The committee met with a quorum, approved the minutes, and then reviewed a long agenda of administrative regulations, most of which were advanced with staff-suggested amendments and no objection. Early items included the Kentucky Public Pension Authority’s 105 KAR 1:451, which updates reporting language and adds the contractor wizard for certain employers, and a large package of Board of Veterinary Examiners regulations that revise fees, facility and AHP registration requirements, continuing education, liability, and practice rules. The Board of Speech-Language Pathology and Audiology’s compact-related regulation and the Board of Licensed Professional Counselors’ complaint and compact rules were also reviewed and approved with amendments, along with fish and wildlife rules affecting elk hunting, youth deer season length, bear-dog approvals, and foxhound enclosure permits. The committee also approved transportation, education, workplace standards, horse racing, and several health and human services regulations, including Medicaid waiver reimbursement updates and a child care regulation that sends certain large claims to the Office of Inspector General for review. Several agencies briefly explained their regulations when members asked questions. Fish and Wildlife said the elk population is strong and the baiting change is intended to support harvest monitoring and fair chase, while the longer youth deer season was meant to give young hunters more opportunity. The Department of Community-Based Services said the $10,000 and $5,000 claim thresholds were meant to clarify rare cases involving possible fraud or unresolved recoupment issues. The Department of Financial Institutions’ 808 KAR 5:305 drew the most discussion: it would allow certain state-chartered credit unions with a low-income designation to participate in federal programs, including limited non-member deposits and supplemental capital, but the regulation was deferred again amid continued discussions. The Kentucky Bankers Association testified against the credit union regulation, arguing that allowing non-member deposits conflicts with existing statute limiting credit union deposits to members and other credit unions, and that an administrative regulation cannot override that statutory restriction. Committee members heard the agency’s explanation that the proposal is intended to help underserved communities and that the non-member deposit authority would be limited, but no final action was taken because the item was deferred. The meeting otherwise concluded with the remaining regulations being called, discussed briefly, and approved or advanced without objection.

Transcript Highlights:

• limitation. ...credit calculation.
• <00:09:12.120> expense the business interest expense the business interest expense limitation
• delayed business interest delayed business interest subtraction<00:09:34.519> section<00:
• relates to the delayed business interest relates to the delayed business interest subtraction<00
• An interesting moment of clarity.

Keywords: 1183, house

Transcript Highlights:

• to calculate all that?
• I just bore you going over how they do that calculation.
• A couple of little tinkering adjustments to that in the calculation.
• This has been really interesting.
• And so for the 44.2% that don't have... ...interest.

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:

• that the world is an interesting place. that the world is an interesting place.
• <00:21:14.320> rates through it, 22, as we saw interest rates through it, 22, as we saw interest
• > is<00:53:37.400> that What the calculation showed is that What the calculation showed
• > relief<01:25:28.080> associations calculation if the relief associations calculation
• > prescribed<01:25:30.840> for follow the calculation prescribed for follow the calculation

Keywords: 1187, senate, all

Transcript Highlights:

• And, you know, I'm very interested to hear what people have to add.
• Comments by other interested persons. Anybody? Any interested persons?
• Comments by other interested persons. Anybody? Any interested persons? Anybody?
• Any interested persons? Chairman Richter, I'm Corey Jensen.
• How long would it take you to calculate that 0.174, or how long does it take you to calculate out if

Summary: The committee first approved the minutes and then received a lengthy DPI presentation from Stanley Schauer on statewide reading and math assessment data for students with and without disabilities. He explained the assessment systems used over time, the absence of 2019-20 data, and how North Dakota’s standards are set by educators. Members asked about alternate assessments, cohort trends, the apparent drop in proficiency in higher grades, and the new NDA+ assessment. Schauer emphasized that the biggest pattern in the data was the relative stability of students with disabilities, the post-pandemic drop and partial recovery, and the need to focus on reducing the novice category. He also said the state plans to revisit high school standard setting and that future data could be broken out by program, disability category, and schools using science-of-math or other initiatives. Public testimony from special education staff suggested that the flat performance of students with disabilities during COVID likely reflected continued services and intensive supports, and committee members discussed whether the current disparity goal is realistic and whether growth measures would be more useful than simple proficiency buckets. After the presentation, the committee took a short break and then moved into discussion of special education funding models. Chair Richter said members should contact Schauer directly with ideas for additional data views and noted that the committee would continue its work on funding and possible model changes. Brandon Bomback of Grand Forks Public Schools began a presentation arguing that the special education funding formula, especially the weighting factor, should be reconsidered if the committee wants a system that better reflects accountability and student needs. He said his comments were based on the perspective of a larger district and focused on the special education weighting factor rather than other parts of the formula. The remainder of his presentation was not included in the excerpt.

Transcript Highlights:

• ratio calculation. ratio calculation.
• the debt to income ratio calculation. the debt to income ratio calculation.
• It was already calculated.
• They will no longer include property taxes in your calculation. >> But here's something interesting.
• It was already calculated. So tax. Okay. It was already calculated.

Keywords: 1136, house, all

Transcript Highlights:

• Currently to calculate what that excess spending threshold is.
• the calculation is for the purpose of calculating the excess spending threshold, so it's $14,000, and
• that's what your local school district's tax rate is calculated using.
• Uh, it is not yet, because it again takes time to do that calculation.
• is exempt from the calculation for the excess spending threshold.

Keywords: 926, house, all

Transcript Highlights:

• Currently, the counties are calculating tax rates and calculating tax due on individual properties.
• and um we we'll tax base is calculated and um we we'll get<00:08:43.440> into<00:08:43.680>
• is just the estimated market calculation is just the estimated market value<00:09:38.000> or<
• as the estimated market value calculated as the estimated market value minus<00:10:13.399> any
• Now that that's very interesting, you know, when the $18 billion disappeared, how do we maintain that

Keywords: 1183, house

Summary: The House Tax Committee met to hear a House Research presentation from Jared Swanson on Minnesota’s property tax system. Before the presentation, the chair announced that the committee would put the governor’s budget on hold until the department could provide the information needed for a proper hearing. The committee then approved the prior meeting minutes without objection. Swanson gave an overview of how property taxes are structured and collected in Minnesota, explaining that the state uses a levy-based system in which local governments set levies and counties collect and distribute payments. He described the property tax cycle, the difference between referendum market value and net tax capacity, and how classification rates shift tax burdens among property types. He also outlined the state general property tax, noting it is split between commercial-industrial property and seasonal recreational property, and reviewed how Minnesota compares with other states, with residential taxes generally around the middle and commercial-industrial taxes relatively higher. The presentation also covered major property tax relief and aid programs. Swanson explained three broad relief mechanisms: shifting burdens through exclusions and classification rates, state-paid credits and refunds, and state aid to local governments or levy reductions. He discussed local government aid (LGA), township aid, and county program aid (CPA), including their funding levels, formulas, and general-purpose nature. Members asked why some cities receive no LGA and how the funds may be used; Swanson said cities with strong tax bases often receive zero aid and that the money generally can be used for the same purposes as property tax revenue. No votes were taken on the presentation itself.

Transcript Highlights:

• That they are showing great interest in that. But seventh and eighth grade is the target.
• Is there not student interest? Are they doing something else to provide that supplemental?
• when they're calculating our unfunded liability funded ratio.
• And we have to bake that into the calculations.
• You calculate it one time and that's all that's all it is, right?

Keywords: 914, all

Transcript Highlights:

• parties and maybe a bunch of interested parties and maybe come<00:05:40.160> up<00:05:40.240>
• of not giving that person a job interest of not giving that person a job that<00:06:17.039> they<
• during a 12-month um is calculated during a 12-month period.<00:11:12.880> Um,<00:11:13.279><
• We understand that they have an interest in doing so.
• We understand that they have an interest in doing so.

Keywords: 926, house, all

Summary: The House took up several Senate amendments and concurred in them after brief explanations from committee members. On House Bill 841, relating to miscellaneous animal welfare procedures, the House suspended rules, heard that the Senate had removed or revised several provisions — including a certified rabies vaccinator program, a fixed limit on breeding dogs, rescue-organization data reporting, and some advertising language — and then concurred 9-0-2 in committee and by voice vote. On House Bill 938, establishing the Vermont homelessness response continuum, members reviewed Senate changes clarifying funding eligibility, municipal grant applications, emergency assistance timing, fair-hearing procedures, rulemaking timelines, a unified housing voucher framework, and a shift of $500,000 from emergency hotel/motel spending to a Burlington day shelter; the House concurred after a question about the fiscal note was answered by noting the amount matched the governor’s budget and existing appropriations. The House also concurred in the Senate amendment to House Bill 941, which would have created a study committee on municipal regulation of agriculture, but the Senate struck that study-group language; the House committee supported concurrence 7-0-1, saying the underlying bill should move forward even without the study group. The House then considered House Bill 957, approving amendments to the Williston charter. The committee explained that the town had voted to eliminate the office of listers and replace it with contracted professionally qualified assessors, with transitional language ending lister terms after passage or upon hiring an assessor; the committee recommended passage 9-0-2, the House ordered third reading, suspended rules to place the bill in all remaining stages, passed it, and voted to message it to the Senate forthwith. At the end of the session, the House noted two additional committee reports: Senate Bill 64 on optometrists was referred to Ways and Means, and Senate Bill 313 on career technical education was referred to Appropriations. The House then adjourned until May 22, 2026, at 10 a.m.

Transcript Highlights:

• You're going to see a stark difference in the amount of voter interest.
• I'm a calculator. I don't have my cellphone. Let me borrow your calculator box. It's a lot.
• It takes a very large spreadsheet to do this. calculations.
• One's in the middle with the calculation on the millage levels.
• Why is this an interest of the state for what happens on those documents?

Keywords: 914, all