Video & Transcript Research : 'valuation'
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OK
Transcript Highlights:
- So establishing this IAO standard range will encourage fair property valuations rather than overinflated
Bills:
SB683, SB1579, SB1389, SB1387, SB1390, SB1391, SB2063, SB1829, SB2060, SB1842, SB1398, SB1212, SB2158, SB102
Keywords:
education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles
LA
Bills:
HB214, HB217, HB253, HB411, HB440, HB514, HB515, HB543, HB614, HB620, HB658, HB812, HB898, HB961
Keywords:
property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, income tax, tax repeal, individuals, estates, trusts, tax reduction, state revenue
AZ
Transcript Highlights:
- As of now, the variance among the valuations—the current statute allows for a levy of up to $1.20 per
- $100 of assessed valuation.
- After consolidation, it would be equitable at 11 cents per $100 of assessed valuation.
- This bill does add new definitions for current use, full cash value, the valuation date.
- This bill does add new definitions for current use, full cash value, the valuation date.
Keywords:
savings and loan, technical correction, Arizona Revised Statutes, financial institutions, prohibitions, GPLET, abatement, tax incentives, local government, property improvement, central business district, insurance, settlement demands, time limits, third-party claims, regulatory compliance, initiative, referendum, ballot measures, petition circulators
Summary:
The committee first approved the February 2, 2026 minutes and held Senate Bill 1090. It then heard Senate Bill 1503, which would require pension fiduciaries and proxy advisory firms to act solely in the economic interest of plan participants and beneficiaries, prohibit ESG- or ideology-based voting, require disclosures and economic analyses in certain cases, and authorize attorney general enforcement. The sponsor said the bill was meant to protect investors and align with federal action. Testimony was mixed: a policy witness supported the bill, while representatives of ASRS and PSPRS said they were neutral but raised concerns about added costs, operational burdens, reporting requirements, possible conflicts with existing fiduciary duties, and increased litigation risk. After debate, the committee voted 4-3 to give SB 1503 a do-pass recommendation.
The committee then considered Senate Bill 1293, which would prohibit GPLET school-district revenues from being abated during the eight-year abatement period. Supporters argued the bill would protect school funding and reduce state aid backfill costs, and a Goldwater Institute witness said it would also reduce gift-clause concerns by limiting subsidies that shift costs to other taxpayers. City and economic development representatives from Phoenix, Mesa, and the Greater Phoenix Economic Council opposed the bill, saying GPLET is an important redevelopment tool that helps finance projects in urban cores and that the change would reduce its effectiveness and slow revitalization. The committee adopted an amendment and then passed SB 1293 on a 4-3 vote.
Next, the committee heard Senate Bill 1414, which gives insurers 30 days to review and respond to third-party settlement demands in bodily injury claims. Insurance representatives supported the bill as a commercially reasonable timeframe, while the Arizona Trial Lawyers Association opposed it, arguing that 30 days would become a minimum and could delay settlements for injured claimants; members discussed a possible 15-day compromise. The committee passed SB 1414 by a 5-2 vote. It also passed Senate Bill 1633, which creates an income tax subtraction for capital gains from the sale of a primary residence after a five-year residency; opponents warned it would mainly benefit wealthy homeowners and cost the state tens of millions annually, while the sponsor said it could help housing turnover. Finally, the committee passed SB 1429, as amended, allowing Senate and House leaders to designate board members for the Arizona Commerce Authority, SB 1536, which lets municipalities consolidate multiple street-light improvement districts, and heard SB 1724, which clarifies when property splits or consolidations trigger a limited property value recalculation to prevent tax-base manipulation.
MN
Minnesota 2025-2026 Regular Session
House Judiciary Finance and Civil Law Committee 2/26/26
Judiciary Finance and Civil Law
Transcript Highlights:
- Appeals are being dismissed without ever reaching the valuation merits.
- without ever reaching the valuation without ever reaching the valuation merits.<00:27:18.960>
- Appeals are being dismissed without ever reaching the valuation merits.
- Can you push back on their valuations.
- . valuation. valuation.
Keywords:
Safe at Home, address confidentiality, domestic violence, sexual assault, stalking, harassment, victim privacy, survivor protection, confidential address, protected address, secret address, identity protection, residential confidentiality, program participant, nondiscrimination, court disclosure, protective order, service of process, driver's license, state ID
AZ
Keywords:
digital goods, advertising, ownership, license, consumer protection, refund policies, streaming services, minors, content creators, online platforms, compensation, trust accounts, child protection, video content, privacy, employment, mobile homes, recreational vehicles, landlord tenant laws, tenant rights
Summary:
The committee heard and acted on several bills. HB 2192, a child influencer bill, would require compensation for minors featured in monetized content to be placed in trust, allow takedown requests for content as minors become adults, and create remedies for sexualized depictions of minors. The sponsor and Google described it as a modern Coogan-trust style protection; some members raised concerns about the age-13 and age-18 provisions, but the bill received a do pass recommendation on a 9-0 vote with two present.
HB 2501, an agency bill, conformed Arizona’s definition of appraisal management company to federal law and passed unanimously. HB 2693, which revises bona fide association rules to allow statewide chambers or business leagues to operate self-funded multiple employer welfare arrangements, drew support from the Chamber and small-business advocates but opposition from a coalition citing possible federal preemption; it passed as amended on an 8-1 vote. HB 2010, the digital goods disclosure bill, required clearer notice that online “purchases” may be licenses, prorated refunds if access changes, and removed some penalty language in amendment; supporters said it would reduce consumer confusion, while retailers argued federal law already covers the issue. It passed as amended 11-0.
The committee also approved HB 2279, which limits liability for Grand Canyon river outfitters for inherent risks of rafting while preserving claims for gross negligence or intentional acts, despite constitutional objections from opponents; it passed 7-4. HB 2690, which tightens unemployment insurance eligibility by adding work-search and fraud cross-check requirements, was opposed by advocates who said it would add red tape and burden eligible claimants, but it passed 7-4. HB 2310, clarifying that qualified marketplace contractor agreements may be terminated unilaterally by the contractor, passed 10-0. HB 2555, requiring retail businesses to accept cash for purchases of $100 or less and banning cash fees, passed as amended 9-1 after debate over consumer access and business flexibility.
Finally, HB 2199, which expands required education for RV park managers and shifts some enforcement duties to the Department of Housing, passed as amended 7-0 with three present. The committee then considered HB 2459, which would let mobile home park landlords recover actual utility charges and add an administrative fee for submetering; supporters said it would address overcharges and improve transparency, while opponents warned it could increase costs and confusion. The transcript cuts off before the final action on HB 2459.
TX
Keywords:
ad valorem tax, property tax, incomplete structure, human occupancy, tax exemption, HB 5578, Texas Tax Code, Section 6.062, appraisal district, county appraisal district, chief appraiser, budget hearing, public notice, notice of hearing, newspaper publication, website notice, social media notice, online newspaper, county government, property appraisal
TX
Transcript Highlights:
- My bill, House Bill 155, would have the chief appraiser exclude these improvements in their valuation
- We just feel that an unbiased party that is doing a market valuation on a property, simply ordered by
- I just feel like that would be a more credible representation of valuation.
- Members, this is Representative Mary Gonzalez's bill to study the standards for agricultural valuation
- disproportionate burden of the tax burden, while others benefit from outdated and below-market valuations
Keywords:
appraisal, property value, residential real estate, tax code, appraisal review board, property owners, property tax, homeowners, property owner rights, property appraisal, taxation, Texas Tax Code, real estate, ad valorem tax, homestead exemption, market value, condemnation, tax appraisal, open-space land, land use
LA
Keywords:
tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response
NM
New Mexico 2026 Regular Session
House - Taxation and Revenue Feb 14th, 2026 at 10:35 am
House Taxation & Revenue
Transcript Highlights:
- I think House Bill 309, the valuation of energy storage property, simply clarifies how energy storage
- It would expand an existing special valuation method that is currently used for electric generation,
- What it says is this includes valuation based on tangible property costs reduced by depreciation and
- To your question, the cost-based valuation is kind of just like it sounds.
- The valuation can't go below 20% of the original cost, Mr. Chair. Ms.
Keywords:
general obligation bonds, GO bonds, capital projects, bond election, property tax levy, state debt, state finance, capital outlay, senior centers, senior citizen facilities, aging services, long-term services, libraries, library acquisitions, broadband for libraries, higher education, university capital projects, community colleges, tribal schools, special schools
NM
New Mexico 2026 Regular Session
House - Taxation and Revenue Feb 13th, 2026 at 08:35 am
House Taxation & Revenue
Keywords:
general obligation bonds, GO bonds, capital projects, bond election, property tax levy, state debt, state finance, capital outlay, senior centers, senior citizen facilities, aging services, long-term services, libraries, library acquisitions, broadband for libraries, higher education, university capital projects, community colleges, tribal schools, special schools
AL
Alabama 2025 Regular Session
Alabama House Fiscal Responsibility Committee Mar 19th, 2025
Fiscal Responsibility
Keywords:
business regulation, nonprofit entities, electronic filing, merger agreements, limited liability companies, partnerships, property transfer, termination fees, HB140, private sewer systems, wastewater utilities, Public Service Commission, PSC jurisdiction, utility regulation, rate setting, rate consolidation, affiliated systems, common ownership, private utilities, sewer rates
AZ
Transcript Highlights:
- Intel, then you have LG come and, you know, what I love about this is because you, I love property valuation
- You look at assessed valuation. Mr.
Bills:
HB2091, HB2140, HB2320, HB2384, HB2398, HB2502, HB2780, HB2918, HB2939, HB2950, HB2999, HB4020, HB4026, HB4029
Keywords:
insurance, financial surveillance, regulations, assessments, Arizona Revised Statutes, investment, state treasurer, gold bullion, treasury management, financial regulations, school districts, bonds, financial advisors, elections, municipal advisors, cost of borrowing, lease agreements, school property, tax exemptions, impact aid revenue bonds
Summary:
The Senate Finance Committee approved the minutes from March 16, 2026, then heard testimony on a series of bills, with the chair noting that testimony and votes would be handled in batches because members were coming and going. HB 2939 would raise the rural qualified facilities tax credit from $20,000 to $25,000 per job for certain projects with initial investment under $2 billion. Lucid Motors supported the change as a tool to attract manufacturing jobs to rural Arizona, while opponents questioned whether the higher credit would actually create new jobs and pointed to a fiscal note that could reach $48 million. The committee later passed the bill 5-2.
HB 2950 would authorize municipalities and counties to form tourism improvement areas funded by lodging business assessments for marketing and tourism promotion. The Arizona Lodging and Tourism Association and Visit Phoenix supported the measure, describing TIAs as voluntary, locally controlled tools already used in other states and useful for rural destinations; senators pressed on whether the assessments were truly voluntary and how the districts would be formed and administered. The bill passed 5-2. HB 2780, a technical cleanup bill related to property tax lien foreclosure and excess proceeds sales, was described as conforming changes to a prior law creating a mechanism for delinquent taxpayers to recover equity; it passed 6-1.
HB 2502 would allow certain ASRS members who are elected officials to retire at normal retirement age without resigning their elected office, with the employer paying the alternate contribution rate. ASRS said it was neutral, and the sponsor and a lobbyist argued the bill would create parity with non-elected members who can retire and return to work; the committee passed it 5-2. HB 2140, as amended by a striker, would let the state treasurer invest up to 10% of trust and treasury monies in physical gold or silver bullion held in secure U.S. depositories. The sponsor and Sound Money Defense League supported it as a diversification and inflation hedge, while opponents argued gold is volatile, costly to store, and not a better use of taxpayer funds; the committee adopted the striker and passed the bill 4-2.
HB 2398 would require commercial liability insurance for watercraft rented or hired in Arizona, including peer-to-peer boat-sharing programs, while not affecting ordinary personal boat ownership. The sponsor, insurers, and rental operators said the bill responds to uninsured boats being rented through apps and to safety and liability problems; some members said training should also be addressed. The committee adopted an amendment and passed the bill 6-1. Finally, HB 2999 would create state affordable infrastructure districts to finance public infrastructure for housing through bonds, taxes, and assessments, with unanimous landowner consent and disclosure requirements. Home builders and contractors said the districts could lower upfront housing costs and improve financing, but contractors sought stronger payment protections and some senators worried the bill could add red tape and costs without guaranteeing savings to homebuyers. After adopting a large amendment, the committee passed HB 2999, though at least one member voted no and another passed on the vote.
KY
Kentucky 2026 Regular Session
House Budget Review Subcommittee on Personnel, Public Retirement, and Finance (2-15-23)
Keywords:
KY LRC YouTube, https://www.youtube.com/watch?v=gU-A8E3V4Hk, 2026-06-21T07:17:03+00:00, 2.2.24, Data collected via generic collector engine, MEETING START 00:00
ROLL CALL 02:46
DISCUSSION WITH THE PROPERTY VALUATION ASSOCIATION, DUSTIN BILLINGS, EXECUTIVE DIRECTOR, 05:11
DAVID O’NEILL, FAYETTE COUNTY PVA, AND LEE MARTIN, GRAVES COUNTY DEPUTY CONCERNING AERO
SURVEYING AND HOW IT POSITIVELY AFFECTS KY AGRICULTURE NEEDS. AERIAL IMAGERY, REVIEWING
IMPROVEMENTS, INFLUENCING FACTORS OF PROPERTY, CHANGE DETECTION, AND SKETCH VERIFICATION.
DISCUSSION WITH REVENUE CABINET, TOM CRAWFORD, EXECUTIVE DIRECTOR OF PROPERTY EVALUATION 26:31
WITH DEPT. OF REVENUE, AND MIKE TACKETT, MINERAL TAXATION AND GIS SERVICES WITH DEPT. OF REVENUE.
THE KYFROMABOVE PROJECT IS GOING TO BE A HUGE BENEFIT TO KY. BENEFITS TO SMALLER COUNTIES WHO
DO NOT HAVE ACCESS TO THIS INFORMATION. COST SAVINGS FOR ALL KY COUNTY PVA OFFICES.
DISCUSSION WITH KENT ANNESS, DIVISION OF GEOGRAPHIC INFORMATION, PROGRAM DIRECTOR FOR THE 33:10
KYFROMABOVE PROJECT ABOUT AERIAL MAPPING, PROJECT UPDATES, PROJECT OVERVIEW, STATUS, RETURN
ON INVESTMENT AND GIS DATA SHARING., 958, all, 2.2.42, 2.1.47
AZ
Keywords:
public funds, virtual currency, bitcoin, investment, Arizona Strategic Digital Asset Reserve Act, state treasurer, retirement system, state payments, cryptocurrency, Arizona law, payment methods, government transactions, tax lien, property tax lien, real property tax lien, foreclosure, right of redemption, redeem, excess proceeds, county abatement lien
Summary:
The House Ways and Means Committee considered a series of Senate bills and one concurrent resolution, with several measures involving virtual currency, county tax liens, tax conformity, and retirement system investments. The chair announced that Senate Bill 1503 would be held at the sponsor’s request and noted this was likely the committee’s last meeting of the session. The committee also heard testimony on Senate Bill 1042, which would allow state treasurer and retirement system funds to invest up to 10% in virtual currency holdings, and Senate Bill 1043, which would allow state agencies to accept virtual currency payments through agreements with providers. Members raised concerns about volatility and government involvement, but both bills were described as permissive rather than mandatory and were returned with due pass recommendations by 5-3 votes.
The committee then took up Senate Bill 1067, dealing with county cleanup assessments for blighted properties in unincorporated areas. Chairman Olson offered an amendment removing the bill’s property-tax-bill mechanism and instead preserving county liens so cleanup costs could survive a tax lien sale. County representatives and the County Supervisors Association supported the amended approach as a way to recover costs and make counties whole. The amendment was adopted unanimously, and the bill as amended passed 8-0. Senate Bill 1292, clarifying that the Public Safety Personnel Retirement System’s 5% voting-stock cap applies to publicly traded corporations, also passed with broad support after testimony from PSPRS.
Two tax-administration bills prompted extended debate. Senate Bill 1180 would direct the Department of Revenue to prepare tax forms based on conformity to the Internal Revenue Code unless the legislature enacts nonconformity; Chairman Olson’s amendment limited the presumption to provisions that reduce federal adjusted gross income or taxable income, reflecting concerns about automatic tax increases. The sponsor said the bill was meant to clarify legislative intent and prevent executive overreach, while several members said the amended version was materially different from the original. The amendment and the bill as amended both passed 5-3. Senate Bill 1221 would require DOR to notify the House Ways and Means and Senate Finance chairs before adopting new interpretations or applications of tax law that adversely affect taxpayers and to testify if hearings are held; an intent amendment was adopted, and the bill passed 5-3 amid debate over the meaning of “adversely.”
Finally, Senate Concurrent Resolution 1033, which encourages the Arizona State Retirement System and PSPRS to monitor digital asset exchange-traded funds and report on feasibility, risks, and benefits before the next session, was approved 5-3. Some members objected to the use of “encourage” and to the underlying cryptocurrency policy, while supporters said the resolution simply sought information and did not mandate investment. The committee then adjourned.
TX
Bills:
HB345, HB721, HB2580, SB815, HB3057, HB4603, HB3233, SB495, HB3863, HB3914, HB4570, HB5099, HB5173, SB458
Keywords:
insurance, appraisal process, disputed losses, residential property, policyholder rights, insurer obligations, natural disasters, appraisal expenses, umpire selection, policyholder, insurer, umpire, claims management, health care, cost disclosure, benefit plan, administrators, traumatic brain injury, health benefit plans, insurance coverage
TX
Bills:
HB345, HB721, HB2580, SB815, HB3057, HB4603, HB3233, SB495, HB3863, HB3914, HB4570, HB5099, HB5173, SB458
Keywords:
insurance, appraisal process, disputed losses, residential property, policyholder rights, insurer obligations, natural disasters, appraisal expenses, umpire selection, policyholder, insurer, umpire, claims management, health care, cost disclosure, benefit plan, administrators, traumatic brain injury, health benefit plans, insurance coverage
MN
Keywords:
property tax, exemption, leased land, public use, commercial property, HF632, Minnesota property tax, conservation easement, conservation restriction, assessed value, property valuation, tax assessment, real property, land conservation, farmland preservation, natural areas, riparian buffer, water quality, water quantity, county assessor
TX
Transcript Highlights:
- For example, a property valuation dispute between Valero Energy, Flint Hills Resources, and Reeves County
- It reduces the potential major shortfalls that could have happened should there be major valuation disputes
- On the property valuation as determined by the appraisal district to determine its effective tax rate
- And even if the property owner pursues a protest for the typical residential or small business valuation
- Kevin's earlier comments and comments from this committee, At the time, it was obvious that the valuation
Bills:
SB467, SB325, SB867, SB994, SB1052, SB1237, SB1449, SB1531, SB2063, SB2172, SB2173, SB2520, SB2529, SB2538, SB2541, SJR46, SJR84
Keywords:
SB 467, Texas property tax, ad valorem tax, homestead exemption, residence homestead, fire damage, house fire, destroyed home, temporary tax relief, appraisal district, chief appraiser, local taxing unit, tax rollback, tax refund, Tax Code Chapter 11, prorated exemption, homestead improvement, disaster relief, property tax exemption, residential property
OK
Oklahoma 2026 Regular Session
Economic Development, Workforce and Tourism 2ND REVISED Feb 24th, 2026 at 01:30 pm
Economic Development, Workforce and Tourism
Transcript Highlights:
- Senate Bill number 2018 on page 18, line 3, by deleting after the letter 'n' and before the word 'valuation
Bills:
SB1327, SB1372, SB1403, SB1937, SB277, SB2131, SB1749, SB1348, SB1469, SB2018, SB1931, SB1530, SB2155
Keywords:
tourism, recreation, economic development, Oklahoma Commission, executive director, probation, credits, educational advancement, Oklahoma Statutes, criminal justice reform, job incentives, tax rebates, Oklahoma Quality Jobs Program, employment growth, wage requirements, labor organization, incentives, employer practices, union neutrality, worker rights
AL
Alabama 2026 1st Special Session
Alabama House Boards, Agencies and Commissions Committee Jan 21st, 2026
Boards, Agencies and Commissions
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