Transcript Highlights:

• The chair offers, uh, uh, committee substitute.
• OK, members, I have to lay out a bill in another committee real quick.
• Chairman and committee members, good morning.
• Thank you, Chair, Dean and, uh, committee members.
• The committee stands in recess.

Bills: HB139

Keywords: ad valorem tax, tax rates, voter-approval, taxing unit, property tax, local government

Bills: SJR81

Keywords: tax exemption, ad valorem, tangible personal property, income production, constitutional amendment, 1185, senate, all

Transcript Highlights:

• And we added an amendment in committee to clarify.
• And we added an adding children to this.
• And we added an amendment<00:51:23.839> in<00:51:24.079> committee<00:51:24.400> to<
• We added that<00:53:42.079> in<00:53:42.240> committee<00:53:42.559> over<00:53:
• Chairman, committee. Uh, >> Thank you, Mr. Chairman, committee.

Bills: HB426, SB24, SB106, SB254, HB505, HB458, HB535, HB509, HB320, HB518, HB261, HB426, SB24, SB106, SB254, HB505, HB458, HB535, HB509, HB320, HB518, HB261, SB316, HB228, SB318, SB260, HB132, HB347, HB405, HB86, HB263, HB302, SB336

Keywords: Alabama Ad Valorem Advisory Committee, ad valorem taxes, property tax, real property, personal property, tax assessment, tax collection, county tax officials, Department of Revenue, Commissioner of Revenue, taxpayer representation, resident taxpayers, local government, property tax administration, Association of Alabama Tax Administrators, tax policy, advisory committee, public input, governance reform, body-worn camera

Transcript Highlights:

• Well, you know, this is a wonderful committee.
• Chair and members of the committee.
• Committee substitute House Bill 2313.
• Chairman Meyer, committees and members of the committee, thank you for allowing me to lay out committee
• Thank you, Vice Chair and Committee.

Bills: HB249

Keywords: real property, ad valorem tax, tax appraisal, property value limitation, real estate taxation, property ownership

Transcript Highlights:

• Thank you, Bonnie. and in committee if if you is a police committee I'll turn the chair over to co-chair
• <00:00:44.239> uh opportunity for the state of Alabama uh opportunity for the state of Alabama
• <00:01:05.040> to we do I I don't want the committee to we do I I don't want the committee
• is a police committee if if you is a police committee<00:02:27.120> I'll<00:02:27.360> turn
• , the members of this committee, the members of this committee, 523 523 523 is<00:06:31.199> a

Bills: HB431, HB466, HB523, HB521, SB182, SB300

Keywords: Monroe County, sheriff, sheriff compensation, county salary, expense allowance, local act, county general fund, retirement contributions, law enforcement pay, public official salary, county budget, Alabama local legislation, service contracts, consumer protection, advertising disclosure, insurance, contract cancellation, parole procedures, advocacy, parole board

Transcript Highlights:

• Well, wow, this committee keeps passing things that constituents believe.
• I've testified in this committee before.
• And I've testified in this committee before.
• Good morning, Chairman and members of the committee.
• If there's no further business to come before the Local Government Committee, the committee will stand

Bills: SB23, SJR85

Keywords: homestead exemption, elderly, disabled, ad valorem taxation, school district funding, Texas constitutional amendment, property tax relief, school district taxes, ad valorem tax, residence homestead, elderly homeowners, senior citizens, disabled homeowners, age 65 or older, school finance, tax exemption increase, local school taxes, property tax exemption, homestead tax relief, voter approval

Summary: The Senate Committee on Local Government heard testimony on Senate Bill 23 and its companion constitutional amendment, Senate Joint Resolution 85, both by Senator Bettencourt. The bills would increase the additional homestead exemption for elderly and disabled homeowners from $10,000 to $60,000, which proponents said would significantly reduce property taxes and help seniors and disabled Texans age in place. Bettencourt and supporters described the measure as part of a broader property tax relief package, estimating combined savings of about $950 for over-65 and disabled homeowners when paired with other recent homestead exemption changes. Witnesses largely supported the proposal. Testimony in favor came from a lawyer, a private citizen, Texas Realtors, the Texas Silver-Haired Legislature, and the Texas Association of Builders, all emphasizing relief for fixed-income seniors, housing stability, and the ability to remain in their homes. Several witnesses noted rising property taxes, medical costs, and the challenges seniors face in moving or affording home modifications. One witness from Every Texan said a flat homestead exemption is the most equitable way to cut property taxes, but argued against additional tax cuts generally, favoring a circuit-breaker approach and warning that permanent tax cuts could reduce funding for schools and other needs. The committee also discussed data showing many over-65 homeowners already pay no school property taxes in some counties and that the proposed changes would increase that share. After closing public testimony, the committee voted on the measures. Senate Bill 23 was reported favorably to the full Senate by a 7-0 vote, and S.J.R. 85 was also reported favorably by a 7-0 vote. The transcript also shows Senate Bill 898 being laid out and passed unanimously earlier in the meeting, with a recommendation for the local and uncontested calendar.

Bills: SB325, HB513, SB357, HB513, HB626

Keywords: youth residential facilities, abuse prevention, law enforcement, video surveillance, civil penalties, record keeping, child rights, background check, criminal history, biometric identifiers, fingerprints, iris scan, palm print, photograph, rap back, NGI Rap Back, ALEA, Alabama Law Enforcement Agency, AJIC, Alabama Justice Information Commission

Transcript Highlights:

• I, I love the fact that she has an advisory committee.
• committee.
• Nutrition Advisory Council that's being proposed.
• Um, so our request is that there is a, um, registered dietitian on the nutrition advisory committee.
• Committee.

Bills: HB25, HB38

Keywords: ivermectin, pharmacist authority, prescription-free, healthcare regulation, patient access, interest rate, ad valorem taxes, homesteads, property tax, tax deferral

Transcript Highlights:

• But in Alabama, we're requiring something specific on these devices.
• We just keep adding costs, adding fees from these municipalities and counties, and now we're...
• Members of the committee, with the Alabama Association of Builders, we speak in favor of the bill.
• I'm a licensed professional engineer in the state of Alabama.
• . engineers association of Alabama.

Bills: SB186, SB212, HB566, SB186, SB212

Keywords: internet filtering, child protection, obscene content, civil liability, manufacturers, real estate, licensing, brokerage agreements, team structure, penalties, consumer protection, residential construction, architect approval, building regulations, engineering, single family homes, invisible disability, distinctive license plate, specialty plate, motor vehicle registration

Transcript Highlights:

• And committee member Leo Wilson, uh, fellow class member.
• Thank you, Chairman, and thank you, committee.
• And, uh, are there any questions from the committee? Vice Chairman.
• Good morning, Chairman Tepper, and members of the committee.
• Good morning, Chair Tepper and members of the committee.

Bills: HB176, HB180

Keywords: tax, ad valorem, voter-approval, local government finance, property tax, repeal, tax rates, school finance, tax reduction, compressed tax rate, education, funding

Transcript Highlights:

• The Senate Committee on Local Government will come to order. We'll call the roll in a second.
• Well, wow, this committee keeps passing things that constituents believe.

Bills: SB23, SJR85, SB 23

Keywords: homestead exemption, elderly, disabled, ad valorem taxation, school district funding, Texas constitutional amendment, property tax relief, school district taxes, ad valorem tax, residence homestead, elderly homeowners, senior citizens, disabled homeowners, age 65 or older, school finance, tax exemption increase, local school taxes, property tax exemption, homestead tax relief, voter approval

Transcript Highlights:

• If you require assistance in registering to testify, please see the committee staff.
• Uh, Representative Bernal offers a committee substitute. To House Bill 552.
• explain the committee substitute.
• So Chair Turner, Chair Button, committee members.
• Hearing none, the committee stands adjourned, subject to call of the chair.

Bills: HB148, HB203, HJR30

Keywords: HB 148, Texas Education Code, Texas Education Agency, TEA, artificial intelligence, AI, machine learning, automated scoring, constructed response, open-ended answers, student assessments, state testing, standardized tests, public schools, education policy, assessment instruments, school accountability, test scoring, 2026-2027 school year, ad valorem tax

Transcript Highlights:

• Yes, we did in front of this committee. My city manager, Mario Conis, was there.
• Good morning, Chairman Meyer and members of the committee.
• I look forward to working with you and your fellow committee members as we move forward.
• I did not lay out a committee substitute. Do we have a committee substitute?
• Chairman, members of the committee. grid operations of data centers, which means not connected to the

Bills: HB 105, HB982, HB1483, HB1508, HB2575, HB3646, HB3993, HB4083, HB4580, HB4725, HB5169, HB5511, HJR73, HJR102, HJR174, HB3746, HB4240

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

Transcript Highlights:

• We're going to force her to come back to Alabama, sit for the Alabama bar, and we're going to keep her
• I'm going to vote for it to get it out of committee, but I'm... committee. But I'm sitting here.
• Thank you, committee. All right. Clerk, call the next bill.
• It would set that up in Alabama.
• Thank you, committee. All right.

Bills: SB213, HB24, HB163, HB226, HB271, HB288, HB319, HB24

Keywords: utility tax, poultry industry, energy consumption, agricultural exemption, tax exemption, HB24, Volunteer Rescue Squad Tuition Reimbursement Program, EMS, emergency medical services, EMSP, paramedic training, EMT training, tuition reimbursement, scholarship, workforce development, volunteer rescue squad, volunteer fire department, ambulance service, nonprofit ambulance, Alabama Department of Public Health

Transcript Highlights:

• Thank you to the committee members. This bill is very simple.
• The analysis also states that this has no impact on local ad valorem revenue, and that is the bill, Mr
• Next, on tab 4, there's SB 856, disclosure of estimated ad valorem taxes, by Senator DiCeglie.
• and the House committee at the highest level of staff.
• SPB 7040 be submitted as a committee bill. Is there objection?

Bills: S7040, S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee met with a quorum present and took up three property-tax related bills before turning to a broader discussion of the Emergency Preparedness and Response Fund. SB 434, which would prohibit counties from increasing a residential property’s assessed value because the owner installed wind mitigation measures, was presented by Senator Lee and reported favorably. CS for SB 110, which clarifies that holders of 98-year-or-longer residential leases remain eligible for the homestead exemption even if the lease ends at death, was also reported favorably. SB 856, requiring online residential listing platforms to display estimated property taxes using prescribed calculation methods and not the current owner’s tax bill, drew support from property appraisers, Zillow representatives, and others and was reported favorably after questions about transparency and realtor obligations. The committee then considered SPB 7040, which would recreate and extend the Emergency Preparedness and Response Fund through December 31, 2027. Senator DiCeglie and Division of Emergency Management Director Kevin Guthrie argued the fund is needed for hurricane response, other natural and man-made emergencies, and reimbursement-based spending; they said the extension preserves legislative oversight that would otherwise lapse. Several senators questioned the use of the fund for immigration-related operations, detention facilities, and other non-disaster activities, as well as the lack of additional guardrails, reimbursement timing, and transparency. Guthrie said the division has used the fund for hurricanes, flooding, civil unrest, security operations, and other incidents, and that some reimbursements are still pending from the federal government. Public testimony on SPB 7040 was largely opposed. Speakers from the Florida Center for Fiscal and Economic Policy, the Southern Poverty Law Center, Florida for All, and others argued the fund has been repurposed for immigration enforcement and detention-related spending rather than true emergencies, and raised concerns about deaths in detention and the absence of competitive bidding and oversight. Guthrie answered extensive questions about the South Florida and North Florida detention facilities, Operation Vigilant Sentry, State Guard support, reimbursement requests, equipment purchases, and legislative access to facilities. The committee did not take a final vote on SPB 7040 within the portion of the transcript provided.

Transcript Highlights:

• The committee will now come to order. Stephanie, please call the roll. Chair Evelyn: Here.
• Thank you very much, members of the committee.
• Thank you very much, members of the committee.
• So even though the conference added money in the first budget year, added a little bit of money in the
• The Joint Committee on Taxation is a U.S. congressional committee, and it analyzes the impact of federal

Bills: S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers. SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements. The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.

Transcript Highlights:

• valorem taxes in a debt-to-income ratio calculation if the veteran doesn't have to pay ad valorem taxes
• valorem taxes in a debt-to-income ratio calculation if the veteran doesn't have to pay ad valorem taxes
• valorem taxes in a debt-to-income ratio calculation if the veteran doesn't have to pay ad valorem taxes
• valorem taxes in a debt-to-income ratio calculation if the veteran doesn't have to pay ad valorem taxes
• valorem taxes in a debt-to-income ratio calculation if the veteran doesn't have to pay ad valorem taxes

Bills: HB166, HB487, SB130, SB181, HB166, HB487, SB130, SB181

Keywords: education policy, wireless communication devices, internet safety, social media, mental health, HB487, Alabama G.I. Dependent Scholarship Program, veterans, disabled veterans, dependents, spouse benefits, widow benefits, children of veterans, tuition assistance, education benefits, scholarship, college aid, undergraduate tuition, private school reimbursement, books and fees

Transcript Highlights:

• . >> Parker Moore, Alabama House District 4.
• We're adding one, basically.
• We're adding one basically colleges.
• committee. You're welcome. committee. You're welcome. >> All<00:09:56.800> right.
• committee? committee? >> All<00:10:02.240> right.

Bills: SB100, SB122, SB127, HB182, HB275, SB100, SB122, SB127, HB182, HB275

Keywords: property tax, ad valorem tax, real property assessment, assessment cap, county-wide reappraisal, CPI-U, Consumer Price Index, tax assessor, Class II property, Class III property, local government revenue, property tax relief, reappraisal, tax increment district, retroactive tax law, Alabama Code 40-7-2.2, appropriation, education funding, Southern Preparatory Academy, fiscal responsibility

Transcript Highlights:

• Policy that we had an amendment uh that we were working on and want to give the members of this committee
• So I want to be on this committee. Are y'all always this fun?
• ample time to review this committee ample time to review this amendment<00:04:09.519> and<00:
• So I want to be on this committee.<00:05:09.600> Are<00:05:09.759> y'all<00:05:10.000><
• committee. Are y'all always this fun? committee. Are y'all always this fun?

Bills: HB626, SB265

Keywords: tax increment district, economic development, manufacturing zone, local governance, ad valorem tax, data processing centers, tax abatements, construction related taxes, energy infrastructure, 1136, house, all

Transcript Highlights:

• I'm recording this on Alabama channel because this is going to get uploaded afterwards.
• But yeah, I don't know if you've used Alabama before. able to work with you whenever you want.
• But yeah, I don't know if you've used Alabama before. >> It's just online. >> Yes.
• It's either AL channel or Alabama channel.
• This is the ad valorem tax for North Baldwin Hospital.

Bills: HB82, HB109, HB202, HB211, HB82, HB109, HB202, HB211

Keywords: registrars, election, qualifications, salary, state employees, diversity, podiatry, state board, healthcare regulation, Alabama regulations, political appointment, law enforcement, immunity, civil liability, use of force, recruitment, Calhoun County, local act, halfway house, sober living