Transcript Highlights:

• operations the estimate was calculated operations the estimate was calculated by<00:31:03.720>
• fund is excluded from our calculation fund is excluded from our calculation because<00:32:07.320
• There's a similar calculation for future years.
• <00:34:45.000> for $22 there's a similar calculation for $22 there's a similar calculation
• <00:48:29.640> against discretionary um calculation against discretionary um calculation against

Bills: HF3

Keywords: legislative auditor, reporting, accountability, state finance, executive agency oversight, 1183, house

Transcript Highlights:

• . calculation. calculation.
• <00:41:26.680> So, from the district's calculation. So, from the district's calculation.
• um in the major maintenance calculation um in the major maintenance calculation for<00:41:43.800
• students in in the in the calculation. students in in the in the calculation. Right.
• There are calculations.

Keywords: 916, all

Summary: The Select Committee on School Facilities met to satisfy its quarterly statutory requirement and to discuss interim priorities. Staff from LSO reviewed the committee’s duties: monitoring K-12 school facilities statewide, prioritizing needs for the interim, and preparing a budget request due by November 1. They also noted the ongoing litigation related to the Chapter 3, Section 8 exception process and said the committee would move forward with securing a consultant to study that issue, as previously authorized by Management Council. A major topic was school funding formulas, especially how average daily membership (ADM) affects routine and major maintenance funding and how excess square footage is treated. Members revisited an earlier proposal to fund 135% of allowable square footage, which did not advance this session, and discussed whether some schools should instead be funded at a minimum percentage of their actual square footage. Staff explained that some districts have buildings larger than their formula allowance, and that the issue is complicated by older buildings, pools, and other unique facilities. They also noted that recent changes to the major maintenance multiplier increased funding and that some districts are still not fully covered by the formulas. Safety and security funding was another focus. The State Construction Department reported that $10 million was appropriated this year for safety and security upgrades, with some funds expected to go toward vestibules, bollards, and design work, and the rest through a district application process. Officials said the last comprehensive safety assessment was done more than 10 years ago and suggested a new consultant-led study to update priorities, since technology and building conditions have changed. Members also discussed the role of school resource officers and whether the committee should continue leading this work rather than handing it off to the recalibration committee. The committee also examined declining enrollment and excess capacity across the state, citing examples such as Newcastle, Shoshoni, Casper, Campbell County, and Fremont County. Officials said some districts are right-sizing by taking schools offline, while others cannot easily reduce capacity because the buildings are essential to the community. Charter school leasing was raised as a related concern, including the Mills charter school and the fact that the state pays lease costs based on ADM and allowable square footage. No formal votes were taken, but the committee agreed to continue studying these issues, likely including site visits and further data requests during the interim.

Transcript Highlights:

• And I don’t know if we have the calculation, how the calculation is done, and that might be a really
• So this included cap calculation requirements.
• I'm the one that calculates the mill levy for that.
• And then we have three calculated tax values.
• And then four rolls all... ...calculate the tax values.

Summary: The subcommittee of the Tax Reform and Relief Advisory Committee met to begin its study of whether the content of the real estate tax statement should be revised to improve transparency. Legislative Council staff reviewed the study directive from HB 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, legacy fund share, discounts for early payment, and special assessments. The Tax Department then explained how the current uniform statewide statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from NDACO, including auditors from McKenzie and Richland counties, described the full annual property tax timeline from budgeting through mailing final statements. They explained how counties gather budgets, calculate levies, verify taxable values, handle centrally assessed property, and prepare required notices and statements. They also said public attendance at budget hearings is generally very low, though the notices and statements generate some calls, mostly about whether attendance is required or why taxes are changing. Several members questioned the usefulness of the legislative tax relief line and the complexity of the 5% discount calculation, and county officials said the current process can be confusing and depends on manual data entry and coordination among counties, vendors, and taxing districts. The committee also discussed assessment frequency, valuation equalization, the 3% cap, and whether more frequent reassessment would reduce large jumps in taxable value. County officials said they try to use rotating reassessments and sales-ratio reviews to keep values within statutory tolerance, but staffing, training, and local market changes make the work difficult. NDACO staff estimated, based on a small county survey, that tax statement preparation and mailing costs average about 74 cents per statement, with outsourcing generally cheaper than in-house printing, and said HB 1176 added some mailing and administrative costs even if the tax statement itself did not change dramatically. Software vendors from CPT and Tyler then began presentations showing how their systems handle budgeting, valuation notices, tax statement generation, primary residence credit processing, and levy worksheets, emphasizing that many of the required calculations and reports are still manually entered or verified by county staff.

Transcript Highlights:

• <00:41:59.839> it calculation it calculation it says<00:42:02.599> that<00:42:02.839>
• that those costs should be calculated that those costs should be calculated into<01:58:33.199>
• <03:38:25.319> and calculated and calculated and 52%<03:38:27.080> is<03:38:27.520>
• I don't think empirically you can calculate that, but these numbers are actually being calculated.
• I don't think empirically you can calculate that, but these numbers are actually being calculated.

Keywords: 928, house, all

Summary: The committee held a work session focused on school funding formulas, adequacy aid, and special education aid, with the chair outlining a schedule for the next several Tuesdays and noting that the committee would likely need multiple executive sessions to narrow down the bills. Members discussed the FY 26 formula, including base cost, differentiated aid, extraordinary needs grants, hold harmless provisions, and the roughly $28 million in excess statewide education property tax (SWP) funds that are not currently returned to the state under the existing formula. The first bill discussed was HB 137, which would allow excess SWP funds to remain with the local municipality for school and municipal purposes. Representative Spilsbury argued the issue is fundamental and suggested the state should require excess funds to be remitted back to the state, while Representative Damon said the bill appears to codify current practice and may be unnecessary, especially given possible court action. The discussion then shifted to a related bill from Representative Fellas that would redefine SWP as local money rather than state money and keep the current adequacy aid numbers revenue-neutral for now. Representative Fellas explained that SWP was created in 1999 after the Claremont lawsuit as part of the state’s effort to show increased school aid, but that it effectively labeled part of the local property tax as state money without changing property tax bills. She argued the state should not be tapping local property tax revenue and said her bill would preserve the current distribution while removing the SWP tax label, with future work possible on a different measure of local capacity such as income, home values, or poverty rate. Members also referenced prior discussions of fiscal capacity aid, relief aid, and other formula changes as part of the broader effort to restructure school funding.

Transcript Highlights:

• Then they can calculate the full base, and it's crazy.
• Under current law, the base year for the calculation of many companies is from 1984 to 1988.
• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.

Bills: HF4, HF173

Keywords: 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, state surplus, fiscal forecast, wealthy taxpayers, high-income exclusion, 2026 ballot, referendum, surplus distribution

Transcript Highlights:

• And then finally, regional cost differentials applying the DCD at the end of the calculation.
• And then finally, regional cost differentials applying the DCD at the end of the calculation.
• Our department has transmitted all the raw data this fall that is needed for this calculation.
• Can you elaborate a little bit more about how the FTE is calculated?
• The department does not actually conduct the calculation. We receive the calculation.

Summary: The Higher Education Budget Subcommittee met to review funding models for the Florida College System and district workforce education programs, with an emphasis on how new dollars are allocated in the program fund and how performance and targeted funding are incorporated. Chancellor Hebda explained the Florida College System model, including base program funding, student success and pipeline funds, performance incentives for industry certifications, and the 2022 president-developed formula that weights enrollment, workforce enrollment, completions, small-college factors, and regional cost differences, plus a targeted funding floor for colleges below a minimum per-FTE level. Vice Chancellor Goodman then outlined the district workforce model, which uses lagged enrollment, program cost weights, local revenue offsets, small-district adjustments, and unmet-need calculations to distribute lump-sum appropriations to school districts offering workforce education. The department also provided updates on several grant programs and funding delays. Goodman said the Workforce Development Incentive Grant, Pathways to Career Opportunities Grant, Graduation Alternative to Traditional Education Startup Grant, and teacher apprenticeship/mentor bonus programs all involve multi-year awards and often require reversions and reappropriations because projects are delayed, extended, or not fully obligated by year-end. She said the department is moving toward an electronic grants system and had already adjusted internal deadlines to speed awards, while acknowledging some reimbursement delays and explaining that mentor bonuses for teacher apprentices will not be paid until the first cohort reaches the statutory timing requirement. Members asked about tracking whether CTE students work in their trained fields, how Xello is used to inform students about career pathways, how FTE is calculated, whether the funding formulas could encourage growth over quality, and how students with disabilities are counted in workforce funding. Questions also focused on tuition, enrollment trends, and the gap between college and university funding. The committee heard that tuition has remained flat for more than a decade, enrollment has rebounded from COVID and is projected to exceed pre-pandemic levels, and the college system’s funding per FTE varies widely. Valencia College President Kathleen Plinsky testified in support of the proposed formula and an additional $200 million for the Florida College System, saying Valencia is the second-largest college in the state but ranks last in per-FTE funding, which has made it difficult to recruit and retain faculty and admit qualified students in high-demand programs like nursing. The committee took no vote and adjourned after the presentations and questions.

Transcript Highlights:

• So we look at that number when we calculate those debt ratios.
• These calculations are based on some assumptions that we have to make.
• This study that we prepare, we calculate different scenarios.
• needs to be included in this calculation needs to be included in this calculation so<00:43:50.760
• <00:44:55.280> we low and so so this is a calculation we low and so so this is a calculation

Keywords: 1189, house, all

Summary: The Public Works and Highways committee held a capital budget orientation led by Legislative Budget Assistant Office staff, who walked members through the budget materials, the capital budget process, and the committee’s compare sheet. The presentation explained that agencies begin developing capital requests nearly a year in advance, submit them by May 1, and that the governor’s recommended capital budget is a reduced version of the much larger agency wish list. Members were told the agencies initially requested about $1.1 billion in projects, the catalog was trimmed to just over $400 million in general fund projects, and the governor’s recommendation in the pink book totals about $143 million in general fund capital appropriations. The committee also reviewed the prior capital budget and related statutes and committee procedures. Several specific projects drew discussion. The Department of Education’s CTE projects were explained as having been shifted into the operating budget in the prior cycle and now returning to the capital budget recommendation; members asked whether there was a backup CTE project and whether local approval had been secured for the named project. The Cannon Mountain tramway request was highlighted as a $20 million recommendation, with the presenter explaining that an earlier $18 million appropriation would be lapsed back to the general fund to help balance the budget. The Department of Corrections’ new prison project was also discussed; members were told the state has already appropriated $50 million for planning and site evaluation, but the governor’s current capital budget does not include a new prison construction appropriation because the project is not yet ready for that phase and may need to be funded differently, possibly through a separate, staggered appropriation. State Treasurer Monica Mezzapelli then presented on debt affordability and the state’s borrowing capacity. She said the state’s credit position has improved, with the debt-to-revenue ratio falling from 8.2% in 2015 to 3.8% in 2024, and explained that RSA 6-C limits debt authorization to 10% of unrestricted prior-year revenue. She noted that the Treasury’s planning assumes $60 million in annual bond issuance, with the prison-related $40 million now expected to be issued in 2026 rather than 2025 because the project is not ready to spend the funds. She said the state can still borrow more, but additional debt service must be paid from operating funds, and recommended keeping capital bonding in the $120 million to $130 million range to preserve affordability and the state’s credit rating. Members asked for clarification on the CTE funding shift, the prison schedule, and the meaning of the large agency request totals. The chair and treasurer discussed the governor’s $143 million recommendation versus the committee’s usual target range, and the treasurer said $130 million would be more comfortable than $140 million, with $135 million described as a possible compromise. No formal votes or committee actions were taken in the portion provided; the meeting was informational and ended with the presenters offering to answer follow-up questions as agencies come before the committee.

Transcript Highlights:

• If they were to use the calculation in part two of the M1MA form, which exactly calculates the marriage
• > part<00:36:35.920> two, However, as calculated in part two, However, as calculated in
• <00:40:10.000> the use that lookup table to calculate the use that lookup table to calculate
• <00:41:08.640> differ cases where credit calculations differ cases where credit calculations
• Each revenue neutral rate was calculated Each revenue neutral rate was calculated in<01:05:26.799

Keywords: 1187, senate, all

Transcript Highlights:

• Have you done any calculations?
• >> I have not done a full calculation of the total savings. >> Okay, sounds good.
• So we calculate a power cost customers?
• Have you done any calculations? Meyer. Have you done any calculations?
• a full calculation of the<00:15:10.240> total<00:15:10.560> savings.

Keywords: 1183, house

Summary: House File 3296, as amended, was heard in committee and laid over. The bill would extend an existing exemption in Minnesota’s energy conservation/efficiency program calculations so that certain data centers, like crypto-based data mining operations, would not be counted in a utility’s gross annual retail sales if the new load increases the utility’s base load by 40% or more. Representative Gilman and testifier David Meyer of Glenco Light and Power argued the change is needed because large data loads can make the 1.5% annual savings target effectively unattainable for smaller municipal utilities, and they said the added revenue from the facility has helped lower rates for other customers. Ken Sulum of the Minnesota Municipal Utilities Association supported the bill, describing it as narrowly drafted to address mid-sized data centers that do not fit other relief provisions but still create local utility problems. Sarah Wolf of Minnesota Interfaith Power and Light opposed the exemption, arguing that energy efficiency remains important amid rising demand and grid stress from data centers, and that large users should continue contributing to efficiency efforts rather than being exempted. Members raised questions about whether the facility had a long-term contract, whether the customer was helping lower rates, and how much savings were being passed on to ratepayers. Meyer said the customer had a three-year agreement extended another three years, the infrastructure costs were borne by the customer, and the facility’s revenue has allowed Glenco to reduce rates by about half a cent per kilowatt hour through a $40,000 monthly buy-down of its power cost adjustment. Some members expressed concern that data centers should continue to improve efficiency over time, while others noted the bill’s focus on smaller utilities facing disproportionate impacts.

Transcript Highlights:

• It is not part of the calculation.
• Right now, you calculate through the rate certification.
• Whenever you calculate the tax bills on personal property.
• You calculate the tax bills on personal property.
• They never got it to start with, but they have to calculate it in that.

Keywords: 959, house, all

Transcript Highlights:

• DNR calculates separate calculations for eastern and western Washington because the forest conditions
• Harvest calculation? And is this approach consistent with best practices?
• It completes various steps along this process of calculating the harvest.
• My question would be involved around the wildfires and the calculations.
• And so you're looking at that and how they calculate it, right?

Summary: The Joint Legislative Audit and Review Committee met on September 17, 2025, in hybrid format. After roll call, the committee initially lacked a quorum and deferred approval of the July 15 minutes until Representative Berg arrived; the minutes were then adopted. Members also discussed the proposed 2026 JLARC meeting schedule, including possible changes to address crowded July meetings and the annual tax exemption review workload. Staff presented the annual lodging tax expenditures report, noting that 213 municipalities received distributions in 2024, with 91% reporting compliance, $114 million awarded for more than 1,700 activities, and no independent verification of the self-reported data. Several members questioned the value and usefulness of the report, and the executive committee indicated it may recommend removing the statutory reporting requirement. The committee then heard the preliminary performance audit of the Office of Privacy and Data Protection, which found the office meets its statutory responsibilities and has high user satisfaction, but recommended updating the statute to better match the office’s current capacity and focus and improving performance measures to reflect long-term privacy outcomes rather than outputs. Members asked about FERPA and other federal privacy laws, and OPDP staff said they provide general privacy training and consultation but not law-specific training unless requested. The committee adopted the final report on Washington State recreational boating programs without recommendation, after staff reported that boating revenues support both general government and boating activities and that no participating agencies submitted formal comments. Members asked about boater safety education and possible overlap among the six agencies involved; Parks staff said education has reached more than 500,000 boaters and that fatalities and incidents have declined. The committee also reviewed planned study questions for a JLARC review of Labor and Industries’ enforcement of farm worker laws, with members raising scope questions about the term “farm worker” versus “agricultural worker,” and for DNR’s Eastern Washington sustainable harvest calculation, which JLARC will review as DNR completes its recalculation. Finally, staff outlined the 2026 tax preference performance reviews covering seven preferences, and members asked about racial equity, environmental impacts, disclosure of beneficiary savings, and how the reviews will measure effectiveness; the meeting adjourned before noon.

Transcript Highlights:

• , totaling a limit of 12 that can be calculated and used for final compensation.
• This is noteworthy: all state agencies other than TRS calculate annual leave as service credit, which
• this will also apply to calculation this will also apply to annual<00:09:41.120> leave<00:09:
• The final financial impact: the daily pay is calculated, so you calculate the daily pay.
• This results in additional $67,000 added to their final benefit calculation of the high three, which

Keywords: 958, all

Summary: The Senate State and Local Government Committee met and first took up Senate Bill 193, described as a simple measure to restore a wallet card for jailers to carry when outside the jail. The chair noted the fiscal impact was essentially zero, there were no questions, and the committee voted to pass the bill 9-0. The committee then heard Senate Bill 9, a proposal focused on the Teachers’ Retirement System (TRS). The sponsor argued TRS remains underfunded despite large state contributions, cited rising unfunded liability and negative cash flow, and said the bill is intended to standardize and limit what sick leave, personal leave, and annual leave can count toward retirement calculations. The bill would generally cap TRS retirement credit at 10 sick days and 2 personal days per year, prevent annual leave from being rolled into sick leave, require more uniform reporting and oversight from participating districts and agencies, and shift costs to districts that offer benefits beyond TRS limits. The sponsor also said the bill would add 30 maternity leave days, allow voluntary supplemental contributions for Tier Four teachers, and include a floor amendment directing the state auditor to audit TRS and report on agency leave policies. During the presentation, the sponsor emphasized fairness, transparency, and accountability, and used a hypothetical high-salary administrator to illustrate how leave payouts can increase retirement benefits and create additional unfunded liability. Senator Mills thanked the sponsor and said members had been working to understand the issue, but no committee action on Senate Bill 9 was completed in the portion provided.

Transcript Highlights:

• You all know there is a calculation. And so, Mr.
• The new calculator allows for 104,376, and that's what the PSFA is recommending to align with the calculator
• amount. on the old calculator amount.
• Based on these calculations that PSFA. Mr.
• So the calculator is not the adequacy.

Transcript Highlights:

• The total purchase amount would be calculated, the tax would be calculated and paid.
• Um total purchase amount would<00:07:27.680> be<00:07:27.840> calculated,<00:07:29.199>
• , the tax would be would be calculated, the tax would be calculated<00:07:31.039> and<00:07:31.360
• This final total calculated and paid.
• <00:07:48.800> and<00:07:49.039> any affect the tax calculation and any affect the

Bills: HB545, HB545

Keywords: Escambia County, probate court, court fees, legal services, judicial legislation, HB545, legal tender, cash rounding, nearest five cents, nickel rounding, in-person cash transaction, cash transactions, change making, sales tax, Department of Revenue, merchant payments, consumer payments, currency rounding, cash payment, retail transactions

Transcript Highlights:

• THE GOAL IS TO GET A CALCULATION OF THE DIFFERENCE BETWEEN WHAT THIS MODEL GENERATES FOR YOU A.K.A.
• FOR EVERY FTE THAT WE CALCULATE WE ARE WEIGHING THEM.
• AND WE CALCULATE THE TOTAL FUNDING NEEDED FOR EACH OF THE 56 DISTRICTS.
• THE STATE FUNDING NEED TO THE LOCAL APPROPRIATION TO ARRIVE IT AT UNMET FUNDING NEED CALCULATION.
• CAN WE CALCULATE TWO IMPORTANT THINGS.

Keywords: 999, senate, all

Transcript Highlights:

• H.R. 410, an act relating to the calculation of recidivism and other criminology measures.
• H.R. 410, an act relating to the calculation of recidivism and other criminology measures.
• There is a current definition regarding the calculation of recidivism in Title 28.
• Section 2 repeals the current calculation of recidivism in the corrections title.
• and what it would be under the new calculation.

Keywords: 927, senate, all

Transcript Highlights:

• The legislature in 2023 also enacted a those initial calculations showed that those initial calculations
• <00:45:58.120> direct options of calculating direct options of calculating direct certification
• <00:53:25.960> does modify what the initial calculation does modify what the initial calculation
• :10.440> result Our current funding calculations result Our current funding calculations result
• :21.600> us<01:09:21.799> all really the calculations leave us all really the calculations

Keywords: 1187, senate, all

Transcript Highlights:

• Shared value CHISA products calculate settlement payments...
• Many did not understand how the settlement payment would be calculated.
• ' efforts to make these calculations more accessible.
• In those disclosures also are very clear calculations for the homeowner as to how to calculate the cap
• , as well as how to calculate the settlement payment, in the hopes that by providing those clear calculations

Summary: The committee first heard a work session on cryptocurrency kiosks from the Department of Financial Institutions and Spokane City Councilmember Paul Dillon. DFI described crypto kiosks as licensed money transmission terminals that allow cash purchases of virtual currency, and said the main concern is fraud: scammers often pressure victims, especially older adults, to deposit cash into kiosks and send it to wallets controlled by organized crime. DFI cited a sharp increase in kiosk volume, nationwide fraud complaints and losses, and said Washington currently has licensing and disclosure rules but lacks transaction and fee limits. The department said it is seeking stronger disclosures, a $1,000 daily transaction limit, and a fee cap. Spokane described its unanimous ordinance banning new kiosks and removing existing ones after local scam reports, and members asked about how the machines work, whether the fraud is in the hardware or the transaction, and whether stronger warnings or screening could help. The committee then reviewed home equity sharing agreements, or CHISAs, based on a report by Mariana Amaram and testimony from DFI and industry representatives. The report found that CHISAs provide homeowners a lump sum in exchange for a share of future home value or appreciation, with no monthly payments, but that consumers often struggle to understand the products and settlement calculations. The report said the market has grown quickly in Washington, that costs can be hard to predict, and that early uncapped contracts could produce very high settlement amounts, especially during periods of rising home prices. DFI said it views these products as mortgage loans and is moving forward with rulemaking, including counseling and clearer disclosures, while industry witnesses said the products are equity-based rather than debt-based and asked for tailored regulation. Members discussed the need for better consumer education, clearer payoff schedules, and whether the products should be treated as mortgages or a separate category. The final panel focused on Washington’s space economy, with presentations from Amazon Leo, Blue Origin, Stoke Space, Space Northwest, and Green River College. Speakers highlighted major in-state investments in satellite manufacturing, launch systems, and workforce training, including Amazon Leo’s Redmond and Kirkland facilities, Blue Origin’s Kent headquarters, and Stoke Space’s Kent manufacturing and Moses Lake test site. Space Northwest presented data showing the sector’s growing economic footprint, high-wage jobs, and regional clusters in Kent and Redmond, and urged more workforce programs, incentives, infrastructure support, and a state space commission. The companies emphasized local hiring, apprenticeship and certification programs, and the role of Washington’s aerospace supply chain in supporting the broader space industry. No votes were taken during the transcript excerpt.

Transcript Highlights:

• Essentially, what this does is it tightens up the method of how we calculate the money that goes into
• The state question was passed in 2016, although it never prescribed exactly how we calculate savings.
• Calculate savings.
• This absolutely makes the calculation definitive.
• We have the exact formulation right now for the calculation.

Bills: HB4284, HB1250, HB4190, HB3086

Keywords: animal abuse, offender registry, public safety, animal welfare, criminal justice, Oklahoma legislation, local law enforcement, Public Safety Technology Revolving Fund, grants, state funding, law enforcement technology, cyber crime, fraud prevention, Oklahoma State Bureau of Investigation, insurance fee, digital forensics, investigative support, revolving fund, prisons, corrections

Transcript Highlights:

• <00:13:28.800> like taken out of that calculation like taken out of that calculation like
• that calculation.
• that calculation.
• that calculation.
• that calculation.

Keywords: 1191, senate, all