Transcript Highlights:

• What kind of impact on the assessment process likely going forward?
• When does that get assessed and start paying property taxes?
• you have limited resources, limited people that are doing that assessment.
• Or actual assessed value, whichever is less.
• Representative Strickler. or actual assessed value, whatever's less.

Committee: House Special Committee on Tax Reform

Keywords: 959, house, all

Transcript Highlights:

• This particular assessment would be an addition to that assessment, and there has been some conversation
• > there</c> addition to that assessment and um there addition to that assessment and um there has<00:
• </c><00:21:05.760><c> as</c> and will not be assessed as and will not be assessed as significantly<00
• </c> the A2 Amendment which would uh assess the A2 Amendment which would uh assess the<00:43:50.680><
• uh probably the assessment option and to uh probably the assessment option and then<01:02:58.319><c>

Bills: HF837

Committee: House Commerce Finance and Policy

Keywords: health insurance, premium security plan, federal funding, state innovation waiver, Minnesota, 1183, house

Transcript Highlights:

• CSA 4 is a per-acre assessment that the County Service Area 4, or CSA 4, is a per-acre assessment that
• The assessment started at around $6 an acre.
• Right now, that assessment sits at $14.
• in terms of the assessment to meet the need?
• I'll start with the need versus the assessment.

Committee: House Housing and Community Development

Keywords: 988, house, all

Transcript Highlights:

• overall, the assessment process.
• So how do we handle that assessment process overall?
• Secondly, those assessing solar energy production facilities and those being assessed, both sides of
• that are being assessed of what's fair.
• So Illinois maybe doesn't assess the land.

Committee: House Utilities

Keywords: 959, house, all

Transcript Highlights:

• . assess. assess.
• <00:14:34.520><c> and</c> that the assessment training and that the assessment training and performance
• </c> um, assessments. um, assessments.
• </c><00:16:14.880><c> and</c> comprehensive patient assessment and comprehensive patient assessment and
• </c> continue to assess. continue to assess.

Committee: Senate Executive Departments and Administration

Keywords: 1191, senate, all

Transcript Highlights:

• SB 1329 mitigates the risk of over-assessment.
• A shortened life accelerates depreciation and forces assessments below market.
• A shortened life accelerates depreciation and forces assessments below market.
• Defensible space compliance is not an assessment function.
• questions unrelated to the assessment. ...an accurate property tax assessment.

Committee: House Revenue and Taxation

Keywords: 988, house, all

Transcript Highlights:

• and then what the state assesses.
• assesses.
• </c> the state assesses. the state assesses.
• </c> point I think the the current assessment point I think the the current assessment on<01:15:46.239
• </c><01:17:28.239><c> They</c> assessments in the mill levies. They assessments in the mill levies.

Bills: SF0061 , SF0098 , SF0110

Committee: Senate Revenue

Keywords: sales tax, motor vehicle, family transfer, tax exemption, Wyoming legislation, veteran, property tax exemption, Wyoming National Guard, honorable discharge, tax benefits, surviving spouse, military service, property tax, residential real estate, tax assessment, primary residence, tax revenue, 916, all

Transcript Highlights:

• The proposed bill will change the assessment for multifamily residential units from a commercial assessment
• to a residential assessment.
• The creation of the Class B assessment is a significant change in how multifamily properties are assessed
• under the Farmland Assessment Act is exempt from the bill's provisions.
• This assessment was just, here's the market rate. Here's what we do. There's your assessment.

Bills: HB371

Committee: Senate Executive

Keywords: HB371, Delaware Agricultural Lands Preservation Act, farmland preservation, agricultural lands, agricultural preservation district, Farmland Preservation Advisory Board, county advisory board, Delaware Foundation, Department of Agriculture, DNREC, planning and zoning, growth zone, open space, land use, farmland protection, rural land preservation, agribusiness, active farmers

Summary: The Senate Executive Committee met in hybrid format, approved the minutes from its June 17 and June 18 meetings, and considered several nominations and bills. The committee heard testimony from Michael T. Skeuse for the Delaware Thoroughbred Racing Commission and Jay Eric Fearwald for the University of Delaware Board of Trustees; both nominees described their backgrounds and qualifications, and no objections were raised. The committee then moved to legislation focused largely on property tax reassessment and related school-tax issues, along with a technical constitutional corrections bill, an agricultural lands preservation cleanup bill, and a child-safety/service-letter bill. A major portion of the meeting centered on Senate Bill 350, which would create a third multifamily residential tax classification at 1.2 times the residential rate. Supporters argued apartments are housing and should not be taxed as commercial property, emphasizing relief for renters and fairness after reassessment. Opponents, including county and school officials, warned the bill would reduce local revenues, complicate tax administration, and create unintended consequences for counties, municipalities, school districts, and agriculture. Similar themes carried into House Bill 462, which would make the split-rate school tax structure permanent and lower the nonresidential cap to 1.85, and House Bill 463, which would align New Castle County senior school-tax exemptions with county exemption rules; both bills drew discussion about shifting burdens, fiscal impacts, and timing. The committee also heard House Substitute 1 for House Bill 320, a technical corrections bill to the Delaware Constitution, with one public commenter objecting to charter-related changes being included in a correction bill. House Bill 371, which removes the requirement for county farmland preservation advisory boards under the Delaware Agricultural Lands Preservation Act, was presented as a streamlining measure and had support from the Department of Agriculture and public comment in favor. House Bill 438, expanding service-letter requirements to a broader set of child-serving facilities and requiring reporting when employers fail to respond, was described as a cleanup bill closing a safety loophole. After public comment and committee discussion, the meeting ended with a motion and unanimous adjournment; no recorded votes on the bills were taken in the transcript.

Transcript Highlights:

• The needs assessment must be designed to inform...
• It's a needs assessment only.
• We think a needs assessment is a good step forward.
• Congress, from the Office of Technology Assessment.
• Congress, from the Office of Technology Assessment.

Bills: SB6271 , SB6174

Committee: Senate Environment, Energy & Technology

Keywords: mattress stewardship, producer responsibility, extended producer responsibility, EPR, mattress recycling, solid waste, landfill diversion, illegal dumping, recycling program, Department of Ecology, producer responsibility organization, PRO, renovator, retailer obligations, collection sites, bulk pickup, drop-off locations, waste management, environmental compliance, circular economy

Transcript Highlights:

• The assessed value is the value of the property after applying any assessment limitations.
• Taxable value is the assessed value of a property, less any applicable exemptions.
• How is it assessed? What tax rates are applied?
• There are assessment limitations, though.
• not allowed to have a police assessment fee.

Summary: The Select Committee on Property Taxes held its first meeting with opening remarks from the co-chairs and ranking member framing the committee’s task as developing property tax legislation for next session. Staff then gave a high-level overview of Florida property taxes, explaining how ad valorem taxes work, the roles of property appraisers, tax collectors, taxing authorities, value adjustment boards, and the Department of Revenue, and reviewing key concepts such as just value, assessed value, exemptions, taxable value, millage rates, homestead exemptions, Save Our Homes, and portability. The presentation also emphasized that property tax law is largely rooted in the Florida Constitution and that local governments choose millage rates, which affects collections. No public comment was taken. The committee then discussed five Speaker-proposed concepts. Proposal 1 would require cities, counties, and special districts to hold a referendum on eliminating property taxes on homestead properties; members raised concerns about local funding, public safety, special districts, renters, and the need for extensive voter education, with some suggesting countywide elections or town halls instead. Proposal 2 would create a new $500,000 homestead exemption for non-school taxes and a $1 million exemption for seniors 65+ or long-term homesteaders; members split between seeing it as meaningful relief for seniors and warning it could devastate local tax bases, especially in lower-value or rural counties, while also potentially trapping older homeowners in place. Proposal 3 would authorize the Legislature to raise homestead exemptions by general law; some liked the flexibility, but others worried about statewide one-size-fits-all impacts, political difficulty in reversing changes, and the need for local revenue replacement. Proposal 4 would change assessment caps for homestead and non-homestead property; several members said it would not provide enough relief and could shift burdens to rental properties and non-homestead owners. Proposal 5, eliminating foreclosure on homestead property for tax liens, drew the strongest opposition, with members saying it would undermine lien priority, mortgage and title systems, and incentives to pay taxes. Throughout the meeting, members repeatedly stressed the need to understand local fiscal impacts, including police, fire, infrastructure, and other services funded by property taxes, and to consider alternative revenue sources or offsets if taxes are reduced. The co-chairs said the committee is still in the information-gathering stage, that all ideas remain on the table, and that members should do “homework” by meeting with local taxing authorities and learning how property taxes are set and spent in their districts. The meeting ended with no votes on the proposals and adjournment after a motion to rise.

Transcript Highlights:

• , equalize county assessment ratios, and assess properties of intercompany railroads.
• The property tax program is organized in three divisions: county assessed division, assessments practice
• The Assessments Practice Survey Division conducts assessments practice surveys, or compliance audits,
• These audits are critical because county assessors produce an assessment roll for local assessed properties
• The State Assess Property Division.

Summary: The subcommittee first received an informational update on the Governor’s Office of Service and Community Engagement (GoServe), including California Volunteers, the Office of Community Partnerships and Strategic Communications, and the Youth Empowerment Commission. GoServe reported strong participation in College Corps, Youth Service Corps, and Climate Action Corps, along with outreach results from OCPSC and the Trusted Messenger Network. The Department of Finance said the programs remain a priority but noted prior budget reductions, while the LAO said it had no new recommendations. Committee members raised questions about program diversity, geographic reach, administrative costs, and whether the programs duplicate existing volunteer opportunities; one member criticized the programs as costly and duplicative, while another emphasized the value of volunteerism and asked about the men’s service challenge. The item was informational only. The committee then heard an overview of the Board of Equalization’s property tax responsibilities and its first budget proposals since the 2017 reorganization. BOE described its role in county assessment oversight, state-assessed property valuation, and related tax administration. Members asked about BOE’s interaction with counties, property tax reassessments, and local tax notices; BOE explained it mainly works with county assessors and handles technical property tax questions, while local special district charges are generally outside its scope. The committee also considered a BOE proposal to implement SB 293, which would give additional time for certain intergenerational property tax transfer claims after the 2025 wildfires. BOE requested $154,000 for guidance, public materials, and inquiry response work, saying the change is urgent for wildfire-affected families, especially in Altadena. The LAO had no concerns, and the item was held open. BOE also presented an information technology modernization proposal for its state-assessed property program, seeking $3.2 million in 2026-27 and $3.1 million in 2027-28 to replace a 30-year-old mainframe system. BOE said the current system relies heavily on manual data entry and paper processes, creating inefficiencies, cybersecurity risks, and delays, while modernization would free staff for more audits and valuation studies. The LAO supported the need but urged a high bar for new IT projects; Finance said the project met the threshold of necessity. Members generally supported the upgrade but asked about audit gains, revenue impacts, and implementation risks, and the item was held open. Finally, CDTFA gave its department overview and then discussed a proposal to require all delivery network companies, such as Uber Eats and DoorDash, to be treated as marketplace facilitators for sales tax purposes. CDTFA said the current carve-out creates confusion for restaurants and small businesses because some DNCs collect and remit tax while others do not, and the change would improve compliance and shift reporting to larger platforms. Members debated whether the proposal amounts to a tax increase for consumers, with CDTFA and Finance arguing it is a consistency and compliance measure rather than a new tax, while others said it would likely raise consumer costs. The committee also discussed broader CDTFA issues, including local sales tax districts, revenue-sharing agreements, and the growth of special taxing jurisdictions. No votes were taken, and the agenda items were informational or held open.

Transcript Highlights:

• It is our state assessment.
• ,</c><01:50:18.880><c> state</c><01:50:19.119><c> assessments,</c> local assessments, state assessments
• , local assessments, state assessments, national<01:50:20.239><c> assessments.
• </c> assessment, then they would not take it. assessment, then they would not take it.
• They also do um local assessments. data. They also do um local assessments.

Keywords: 928, house, all

Summary: The committee met to hear from the New Hampshire Association of School Principals as part of its review of a proposal involving statewide administrative consolidation and changes to school governance. Members first discussed how school board witnesses would be selected, with the chair saying the committee would seek a mix of district sizes and structures and would also accept emailed input. The principals’ association said it represents more than 550 principals and assistant principals and urged caution about any mandatory consolidation, arguing that successful consolidations are gradual and voluntary. Association leaders and principals testified that principals already handle a wide range of responsibilities, including instructional leadership, student discipline, safety, staff supervision and evaluation, family and community engagement, and day-to-day crisis response. They argued that shifting more legal, budgetary, and administrative duties onto principals would reduce time for coaching teachers and supporting students, increase burnout and turnover, and create legal and training risks, especially in areas such as special education, privacy, and labor issues. They also said the roles of superintendents, principals, and school board members are distinct and require different training and expertise. Members asked detailed questions about how responsibilities are divided between principals and SAUs, whether principals recruit and evaluate staff, and how much time principals work. One principal said she works about 60 to 70 hours a week and that additional duties would be difficult to absorb. Another principal described his school’s structure, the importance of community building, and the need to preserve district-wide alignment if consolidation moves forward. No votes were taken during this portion of the meeting.

Transcript Highlights:

• I do appreciate the conversation on accountability and assessment reform.
• We need an assessment, and we need accountability.
• One of those is really that end-of-year assessment.
• Um, with the assessments, we were only familiar with one in our district.
• Assessment. You can compare state to state.

Committee: Senate Education

Keywords: 1185, senate, all

Transcript Highlights:

• EITE facilities to submit an assessment every four years to the Department of Ecology that assesses options
• comply with those new assessment requirements.
• comply with those new assessment requirements.
• And actually, it's not even a plan; it's an assessment. Yeah, the word in the bill is assessment.
• So this bill is a critical first step in assessing how EITEs reduce their pollution.

Bills: SB6013 , SB6291

Committee: House Environment & Energy

Keywords: ski areas, winter sports, terminology, recreation, economic development, SB6291, on-site wastewater treatment, onsite wastewater treatment, septic system, sewage treatment, wastewater inspection, environmental health, local board of health, public health, professional engineer, land surveyor, certificate of competency, inspection standards, design review, supervised practice

Transcript Highlights:

• And then so in '24, we basically had an eight-year assessment come due.
• Freeze the assessed value of property. That's correct, right? Currently, yeah.
• But, you know, at 65, we're freezing assessment.
• But, you know, at 65, we're freezing assessments anyway.
• But I'm going to use the assessment district, my district.

Summary: The Ways and Means Committee met on March 26 and first reported favorably HB 287, which renews the Louisiana Tax Commission’s authority to levy certain fees used to fund its operations. The author and Tax Commission representatives said the fee supports the commission’s appeals and assessment work and is not a new charge. The committee then adopted a technical amendment and reported HB 553 favorably as amended; that bill expands the Assessor Certification Program Committee from 5 to 11 members and adjusts education and recertification requirements for assessors. The committee then took up HB 412, a constitutional amendment on property assessment and reappraisal. After an amendment in concept was adopted to remove the bill’s proposed 30-year homestead exemption, members questioned the remaining provisions, which would tie annual assessment growth to CPI and move the reassessment cycle from four years to five. The author, assessors, and local government representatives debated whether the proposal would create predictable tax growth or instead leave many properties assessed below market value and shift burdens to businesses and local services. The author ultimately voluntarily deferred HB 412 and its companion HB 340 for further work. Members next heard HB 514 and HB 961, both senior-property-tax measures, but both were voluntarily deferred after brief discussion and technical amendments. HB 514 would have created an optional additional homestead exemption for certain homeowners age 65 and older, phased in over time and tied to income and a surviving-spouse provision; HB 961 would have extended related eligibility to certain trusts. The committee also deferred HB 515, 543, and 540 to future meetings. Finally, the committee favorably reported HB 521 and HB 570, both dealing with millage and reassessment rules. Supporters, including local government and industry groups, argued the bills would give taxing authorities more flexibility to avoid being forced to levy the maximum millage simply to preserve future authority. Assessors and local officials explained current reassessment and roll-forward rules, while the author said the bills would reduce pressure to overtax residents and businesses. HB 521 was reported favorably, and HB 570 was reported favorably as amended after adoption of a six-part amendment set, mostly technical changes.

Transcript Highlights:

• And then for plan year 27, there will be assessments on group health carriers, and that assessment revenue
• ><c> that</c><00:07:35.680><c> assessment</c><00:07:36.800><c> uh</c> health carriers and that assessment
• Um it is the assessments will 116.
• Um those assessments 266.833 million.
• that they were um of the assessments that they were um assessed<00:08:24.879><c> in</c><00:08:25.199

Keywords: 1187, senate, all

Transcript Highlights:

• We have also seen reduced institutional engagement, as schools and companies try to assess whether coming
• The Massachusetts Commission for the Deaf and Hard of Hearing is the only agency that provides screening
• With expected increases in school assessments, the district faces continued budget deficits and elimination
• building safety at Pappas, but according to EHS2301, facility and program existing conditions and assessments

Committee: Joint Joint Committee on Ways and Means

Keywords: 995, all

Summary: The Joint Ways and Means Committee held its final public hearing on the FY26 state budget, with chairs and members emphasizing that public testimony would help shape the budget and asking speakers to keep remarks brief. Committee leaders introduced members, explained the hearing process, and repeatedly thanked residents, students, and advocates for participating. No votes were taken during the hearing. Testimony focused heavily on education funding and the Chapter 70 formula. Students from Amherst, Northampton, Gateway Regional, Chester Elementary, and other districts described budget-driven cuts to electives, special education supports, paraprofessionals, counselors, transportation, and building maintenance. They urged higher Chapter 70 aid, increased minimum aid, rural school aid, and a reopening or restructuring of the funding formula, arguing that current formulas leave many districts unable to meet student needs and force local layoffs and overrides. Other speakers urged funding or protection for a range of programs and facilities, including the Louis D. Brown Peace Institute for homicide survivor services, the Museum of African American History, the Massachusetts Commission for the Deaf and Hard of Hearing and CART/interpreter services, the Access to Counsel housing legal aid program, the Department of Mental Health and Pocasset Mental Health Center, and Pappas Rehabilitation Hospital for Children. One speaker opposed offshore wind-related spending and urged a reset of the state’s energy approach, while another advocated ending the aircraft sales tax exemption. Committee members responded sympathetically to many speakers, asked a few follow-up questions, and several expressed support for maintaining or expanding the programs discussed.

Transcript Highlights:

• SB 1329 mitigates the risk of over-assessment.
• A shortened life accelerates depreciation and forces assessments below market.
• Defensible space compliance is not an assessment function.
• Defensible space compliance is not an assessment function.
• adding questions unrelated to the assessment would be inappropriate.

Summary: The Assembly Revenue and Taxation Committee held a final hearing on a series of Senate bills, with the chair explaining the committee’s suspense-file process and then taking up measures in regular order and later from suspense. SB 1329 on solar property tax assessment drew the most extensive testimony: the author and industry supporters said it would create statewide assessment standards, exclude intangibles, and provide certainty for solar development, while county assessors and county representatives opposed it as a statutory formula that would undercut fair market value and reduce local revenue. The bill was sent to suspense during the first portion of the hearing and later passed suspense 5-2 after amendments. SB 661, dealing with airport funding and aviation fuel tax revenues, also generated support from airport and local government representatives but opposition from airlines over the proposed distribution formula; it was referred to suspense and later passed 7-0 with amendments. SB 1172, which places guardrails on tax-sharing agreements, was supported by local governments and retailers; after the author accepted committee amendments, opposition was withdrawn and the bill passed 4-2 to the floor. SB 9-1-1, a wildfire safety measure using the Preliminary Change of Ownership Report to notify fire agencies about defensible-space compliance, was supported by fire chiefs and wildfire-safety advocates but opposed by assessors; it passed 5-2 to Appropriations. SB 1408, authorizing Contra Costa County to place a transportation sales tax on the ballot, passed 4-2 to the floor. SB 1072, the housing omnibus bill, passed 7-0, and SB 1424, expanding a sales tax exemption for zero-emission vehicle fueling equipment, was held in committee after support from hydrogen and electric transportation advocates and no opposition. In suspense-file action, the committee also passed SB 1435, SB 288, SB 296, SB 420, SB 881, SB 888, SB 1053, SB 1406, and SB 1407, while SB 353 and SB 1249 were held. The chair closed by thanking members, staff, stakeholders, and a retiring consultant, and adjourned the committee.

Transcript Highlights:

• And then that's assessed value."
• </c> reflected on your notice of assessment. reflected on your notice of assessment.
• </c> assessment rate to 8.3%. assessment rate to 8.3%.
• I advised the assessment office. I advised the assessment board.
• I advised the assessment board. office. I advised the assessment board.

Committee: Joint Revenue

Keywords: 916, all

Transcript Highlights:

• The needs assessment must be designed to inform The needs assessment must be designed to inform a budget
• It's a needs assessment only.
• We think a needs assessment is a good step forward.
• We think a needs assessment is a good step forward.
• Congress, from the Office of Technology Assessment. Thank you.

Summary: The Senate Environment, Energy, and Technology Committee held public hearings on two producer-responsibility bills and then a work session on consumer electrical equipment. On SB 6271, which would create an extended producer responsibility program for mattresses, staff explained the bill’s requirements for a producer responsibility organization, collection and recycling targets, reporting, and enforcement. Senator Hunt said the measure would reduce landfill burden and illegal dumping while creating recycling jobs. Local governments, a recycler, and environmental advocates testified in support, citing landfill capacity concerns, high disposal costs, and the potential to recover most mattress materials. Retail and industry groups said they support the goal but opposed the bill as drafted, arguing it differs from existing state models and could create unnecessary cost and administrative burden. The hearing closed with 459 signed in support and 172 opposed. The committee then heard SB 6174, a proposed substitute on textile producer responsibility that would first require a needs assessment and the creation of a coordinating organization. Supporters, including the sponsor, environmental advocates, Seattle Public Utilities, and a student testifier, described textiles as a fast-growing waste stream with major landfill, pollution, and global labor impacts, and said the needs assessment is an important first step. Opponents from retail, business, apparel, and hospitality groups said they support continued stakeholder work and the needs assessment concept, but raised concerns that the bill still presumes a future EPR program, could impose fees and penalties, and may sweep in retailers and company uniforms in ways that create burdens for small businesses. The hearing closed with 1,253 signed in support and 364 opposed. In the work session, Jeremiah Miller of Pacific Northwest National Laboratory briefed the committee on codes and standards for grid-connected and portable solar equipment. He explained how the National Electrical Code, UL certification standards, and IEEE interconnection standards work together, and described newer supplemental standards such as UL 3141 for power control systems and UL 3700 for portable or plug-in solar. Members asked about safety, certification timing, and how Washington could allow these products while ensuring proper installation and consumer protection. Miller said UL 3700 is very new and not yet widely certified in the market, but that the current code framework can accommodate certified products while standards continue to evolve. The committee took no votes and adjourned after the work session.