Transcript Highlights:

• So, all of those are in an amend position, or were before we began here.
• I will say with positions at this time.
• <00:54:59.280> Um<00:54:59.720> we of an amend position into support.
• Um we of an amend position into support.
• the positions that people were holding? the positions that people were holding?

Keywords: 981, all

Summary: The House first took a call of the House, locked the doors, and then raised the call after members were counted. The chamber then considered Senate Bill 149, concerning pathways for individuals with mental health disorders and an appropriation, along with House Bill 1307 being set as a special order. A recorded vote adopted the motion to make SB 149 and HB 1307 special orders, 50 ayes, 5 noes, and 10 excused. The House adopted the Appropriations and Judiciary committee reports on SB 149. Appropriations explained that its amendment corrected earlier deficiencies and left the fiscal note at roughly $30 million. Judiciary described an amendment resolving overlap with HB 1343 by moving a cash fund and electronic reporting provisions into SB 149. Members then debated the bill’s fiscal note and capacity estimates, with one member questioning whether the projected beds and costs would meet the need; sponsors responded that the bill is based on fiscal analysis, that capacity will be built over time through hardened facilities, new beds, and contracted beds, and that the issue should be monitored in future budgets. On the floor, the bill’s sponsors and supporters described SB 149 as a major reform to create a constitutional pathway for civil commitment and treatment of defendants found incompetent to stand trial and unlikely to be restored, especially in serious violent or sexual offense cases. They emphasized due process protections, counsel, hearings, judicial oversight, least restrictive placement, and treatment rather than punishment, while citing public safety concerns and victim cases. The House then adopted a series of mostly technical and conforming amendments, including changes to definitions, agency references, reporting and placement language, HIPAA-related disclosure language, and terminology such as replacing treatment references with restoration services. After the amendments, one member raised concerns about stakeholder positions, noting many groups were listed as “amend” rather than “support,” and the sponsor replied that the bill had broad stakeholder involvement and that amend positions reflected the complexity of the measure rather than opposition.

Transcript Highlights:

• In fact, I think our net position was better than what initially was reported.
• I am interim CFO, but my position, my formal position is the executive director of accounting slash and
• My formal position is the executive director of accounting slash controller.
• How long have you all been without that vice president position filled?
• She gave notice and went to a corporate position.

Summary: The committee opened with prayer, approved the January 8 minutes, and then reviewed education audit reports. The first report concerned Northwest Arkansas Community College, which had two findings: repeat internal control deficiencies that caused material misstatements in the financial statements, and a tuition revenue loss tied to a Workday system issue that failed to charge some students after drop-add changes. College officials said the problems were misclassification and process issues rather than missing funds, described corrective steps including checklists, monthly closing procedures, and approval controls, and attributed some issues to staffing turnover and the Workday implementation. Members asked about accountability, staffing, and whether students should have been billed; the report was filed as reviewed. The next report was Cedarville School District, where auditors found improper personal credit card charges of $794 by a former elementary teacher. The employee reimbursed the district, and the matter was referred to law enforcement, the prosecuting attorney, the attorney general, and the Professional Licensure Standards Board. Members asked whether any licensing action would follow, but staff said they were only aware that no further action had been taken by the board. The final finding was for West Memphis School District, which had a repeat capital assets issue involving failure to capitalize $851,000 in construction expenditures for a baseball-softball complex, along with other asset-recording and inspection discrepancies. The superintendent said the district had recently begun using Arkansas Legislative Audit for the first time after previously using a private CPA firm, and described new controls such as multi-level purchase approval, tagging, separation of duties, and inventory cleanup. Members questioned why the district had not been audited publicly before and how private audits are handled; staff explained that private audits are still reviewed and findings come before the committee. The report was filed as reviewed. The meeting ended with notice that 28 school districts had no findings and then adjourned.

Transcript Highlights:

• So maintaining its position but modifying the language to recognize the change to AFR that the floor
• So maintaining its position but modifying the language to recognize the change to AFR that the floor
• position position um<00:10:25.760> to<00:10:26.480> include<00:10:27.040> the<00
• So maintaining its position paragraph A.
• Um it's just we to the House position.

Keywords: 1183, house

Transcript Highlights:

• Name, affiliation, and position. Good evening.
• We would love to get to a support position. Totally stole my line.
• We would love to get to a support position. Totally stole my line.
• We are in a supportive amended position.
• Name, affiliation, and position.

Keywords: 988, house, all

Transcript Highlights:

• They haven't positions um on the board.
• And um that's just one position.
• A clean approach support this position.
• disenfranchisement policy uh positions disenfranchisement policy uh positions it<00:13:18.399>
• And restoration of voting positive ways.

Keywords: Meeting Start: 00:05 Attendance Roll Call: 00:10 SB 70 Discussion: 00:58 SB 70 Vote: 04:36 SB 80 Discussion: 05:16 SB 80 Vote: 31:45 SB 127 Discussion: 32:30 SB 127 Vote: 39:38 SB 154 Discussion: 41:25 SB 154 Vote: Adjournment: 47:14, 958, all

Summary: The committee first considered Senate Bill 70, which would modify the Public Pension Oversight Board by adding one House member and one Senate member, automatically placing the House and Senate chairs of state and local government on the board, adding the state treasurer, broadening who the Speaker and Senate President may appoint, and reducing the governor’s board appointments from two to one. After a brief procedural correction about a committee substitute, the bill was explained and then passed by a 9-0 favorable vote. The committee then heard Senate Bill 80, a constitutional amendment to restore voting rights to people with felony convictions after they complete imprisonment, probation, and parole, while excluding certain offenses such as election fraud, violent felonies, sex offenses, and crimes against children. The sponsor and Senator Herron argued that Kentucky’s current system is confusing and leaves the state as one of the few with lifetime disenfranchisement, while witnesses from the Sentencing Project, the League of Women Voters of Kentucky, and an advocacy group for people with lived experience supported restoration but urged a simpler, broader, automatic approach without offense-based carveouts. Committee members raised questions about implementation, clerk guidance, and how the proposal interacts with expungement and gubernatorial pardons; one senator specifically asked whether serious offenders, including child rapists, would regain voting rights under a broader version, and the witness answered yes. The bill passed with a favorable expression by an 8-1 vote. The transcript then began discussion of Senate Bill 127, also sponsored by Senator Hickden, but the exchange was cut off before the bill was fully explained or any vote was taken.

Transcript Highlights:

• The 21 additional positions is actually still below the national gap.
• So this is essentially a summary of all the positions on the backside of the page.
• You'll see we currently have 75 positions in DHSEM, and some of them are funded by grants.
• And then I noticed that your CBD, you have no positions and you want to add 10 positions.
• So again, I think that's a financial position. So when I add those all up, I say that.

Keywords: 996, all

Transcript Highlights:

• It doesn't look like this bill applies to non-instructional positions.
• In the CSU, we typically refer to faculty positions that are instructional and non-instructional.
• So when we talk about instructional and non-instructional, there's some faculty positions that are not
• And then to your other point about extension for credit positions, Kevin, I don't know if you want to
• and non-instructional positions.

Summary: The Assembly Higher Education Committee heard two Senate measures focused on artificial intelligence in higher education. SCR 82 by Senator Niello would encourage the California higher education segments to convene a work group and share best practices on AI use, including how to address academic integrity and student use of AI in coursework. Supportive comments emphasized the need for intersegmental coordination and faculty/student engagement, while the Faculty Association for California Community Colleges raised concerns about preserving faculty purview, academic freedom, and governance differences at the community college level. The resolution was adopted and re-referred to the Committee on Privacy and Consumer Protection on an 8-0 vote. The committee also heard SB 928 by Senator Cervantes, which would establish guardrails for AI use at CSU by requiring that faculty employee positions be filled by humans who meet CSU minimum qualifications and that instructors of record be human faculty for credit and non-credit instruction. The author and supporters, including the California Faculty Association, Teamsters California, the California Federation of Labor Unions, and the State Building and Construction Trades Council, argued the bill is needed to prevent AI from replacing faculty and to preserve the human role in teaching and student support. Members asked for clarification that the bill would not apply to classified, administrative, or clerical employees, and the author’s office said the definition was intended to mirror CSU faculty classifications and bargaining language. Both measures received unanimous support from the committee after discussion. SB 928 was passed to the Assembly Floor on a 10-0 vote, with several members requesting to be added as coauthors. The consent calendar, which included SB 308, SB 892, and SB 968, was also approved unanimously, and the committee adjourned after announcing its next hearing date.

Transcript Highlights:

• And just state your name, organization, and your position, please.
• Fresno County, but I am in a position to do now.
• And with that reason, I am recommending a support position.
• State your name, organization and your position.
• Come to the mic, state your name, organization, please, and position.

Keywords: 988, house, all

Transcript Highlights:

• Please state your name, affiliation, and position on the bill.
• AB259, positions could potentially be very dangerous.
• Please state your name, affiliation, and position on the bill.
• Please state your name, affiliation, and position on the bill.
• Please state your name, affiliation, and position on the bill.

Summary: The committee heard a long agenda focused heavily on housing, local government, Brown Act teleconferencing, and public agency administration. Early bills included AB 39, which would require larger cities and counties to adopt electrification planning for EV charging and building decarbonization; AB 76, which clarifies Chula Vista’s university innovation district housing requirements; AB 259, AB 409, and AB 467, which extend or modernize Brown Act teleconferencing provisions for local agencies, community college student bodies, and Los Angeles neighborhood councils; and AB 428, which would let water corporations join joint powers authorities for pooled insurance. Supporters emphasized climate planning, housing access, public participation, safety, and cost savings, while several bills were amended to address stakeholder concerns. Most of these measures advanced on bipartisan votes, generally 6-1 or 7-0, and were left open for additional members to add on later. The committee also heard AB 632, which would strengthen local enforcement tools for serious code violations, fire hazards, illegal cannabis operations, and unsafe housing by allowing unpaid administrative fines to be converted into money judgments and liens. Local government and code enforcement groups supported the bill as a way to improve compliance and reduce costly litigation. AB 670 would let local governments count investments in preserving naturally occurring affordable housing toward housing element reporting and require broader reporting of demolitions and replacement housing compliance; supporters argued preservation is essential because many unsubsidized affordable homes are at risk. AB 761 would allow Monterey-Salinas Transit to place a future sales tax measure on the ballot with approval from two-thirds of its board, rather than separate approval from each member jurisdiction, to preserve transit funding for seniors, veterans, and people with disabilities. These measures also moved forward, with the committee noting amendments and sending them to the next committees of referral. Another major item was AB 810, which would require special districts and joint powers authorities to migrate public-facing websites and email addresses to .gov or CA.gov domains by 2031. The author argued the change would reduce fraud and improve public trust, especially after emergency-related scams, while opponents from special districts and IT organizations said the transition would be costly and difficult for smaller agencies. Several school-related opponents withdrew after amendments, and committee members discussed possible aliases and tribal-government language. The bill passed 7-1 to the Privacy and Consumer Protection Committee. Finally, AB 1206 proposed a pre-approved design catalog for single-family homes and small multifamily developments, modeled on a prior ADU bill, to speed rebuilding and reduce design costs; supporters from Habitat for Humanity and housing advocates said it would help both wildfire recovery and broader housing production, and the bill drew at least one opposed-unless-amended position as the committee moved into further discussion.

Transcript Highlights:

• This proposal requests permanent position authority for seven positions in 2026-27 and ongoing.
• The requested positions are essential to continue the maintenance and operations of what has already
• Just want to note also that no additional funding is being requested for these permanent positions.
• Existing funding will be used to support the positions. Thank you. Assembly Member?
• So the original estimated 90 positions that would have been given to the department were...

Keywords: 988, house, all

Summary: The Assembly Budget Subcommittee No. 5 on State Administration heard a series of budget proposals and informational items, beginning with the Department of Housing and Community Development’s HCD Connect system. HCD requested permanent authority for seven existing temporary positions to maintain and expand the system, and also sought funding and positions to implement eight 2025 housing-related bills. Members asked about how HCD Connect will interact with programs moving to the new Housing Development Finance Committee and about the revised implementation cost for AB 1053, which HCD said had dropped from about $6 million to $1.9 million because of shared infrastructure with HDFC and CalHFA. The committee also heard Cal ICH’s request for $339,000 to implement AB 678 on LGBTQ+ inclusive and culturally competent homelessness services, with testimony emphasizing the need for better data and training for a population disproportionately affected by homelessness and discrimination. The Department of Financial Protection and Innovation presented three continuation proposals: funding for the California Consumer Financial Protection Law program, the Debt Collector Licensing Act program, and the broker-dealer/investment adviser continuing education program. Members and public commenters focused heavily on the debt collector licensing fees, the number of licensees, and whether assessments were too high compared with other states; DFPI explained that fees are set on a pro rata basis tied to net proceeds and that the workload remains substantial. Public testimony also supported DFPI’s student loan assistance work and raised a separate request for franchise broker registration funding. The committee then took up a mandate suspension item, voting to suspend a new disclosure mandate related to deferred property taxation, and heard trailer bill language from the Department of Finance on AB 91/MENA data collection, aimed at protecting federal funding, ensuring non-disclosure, and allowing more time for implementation. The Secretary of State presented Help America Vote Act funding for VoteCal and the HAVA spending plan, as well as the Cal-Access Replacement System (CARS), the Notary Automation Program Replacement Project (NAP 2.0), and AB 1392 on confidential voter registration for elected officials and candidates. Members asked about project costs, timelines, user testing, and data migration; the Secretary of State said VoteCal funds would be exhausted in 2027–28, CARS is targeted for completion by November 2026, and AB 1392 would require system modifications and new confidentiality procedures. The committee also heard an informational overview from the California Arts Council, which described its 50th anniversary, the economic impact of arts funding, and the cultural districts program; public testimony strongly urged increasing Arts Council grant funding from $24 million to $50 million and adding support for cultural districts. Throughout the hearing, the committee took multiple vote-only actions approving the items before it, with votes recorded on the HCD, Cal ICH, DFPI, HAVA, CARS, NAP 2.0, and AB 1392 proposals, while some items were held open or discussed without a quorum at earlier points in the meeting.

Transcript Highlights:

• All right, so let's, on a positive note, move forward.
• of the other positions as well as.
• Plan for how many positions do you need in year one, three, and five?
• When do you need those positions? When do you have certain initiatives?
• Hopefully, moving forward, we can get those positions filled.

Transcript Highlights:

• Please give your name, organization, and your position.
• Give your name, organization, and your position. Thank you.
• "Your position. Thank you. Good morning, Madam Chair.
• Please come up, give your name, organization, and your position.
• Give your name, organization, and your position.

Summary: The committee heard several labor and employment measures. AB 465 would require local public employers, at a union’s request, to negotiate minimum disciplinary and grievance procedures in MOUs, including progressive discipline, just-cause protections, grievance appeal rights, and paid release time for representatives. Supporters, including AFSCME and SEIU, said it would create fairer and more consistent due process protections for local government workers; opponents from county and city groups argued it would impose binding arbitration and rigid discipline rules that could undermine local flexibility and accountability. The bill passed on a 5-0 vote and was re-referred to Appropriations. AB 792 would allow court interpreter bargaining to be consolidated when multiple regions are negotiating at the same time. The author and the California Federation of Interpreters said the change would reduce repeated bargaining, improve efficiency, and help address interpreter recruitment and retention. There was no opposition, but some members questioned whether the proposal would really solve wage and staffing problems; the bill passed 5-0 and was placed on hold. AB 1309, which would improve Cal Fire firefighter compensation by tying salaries more closely to comparable local fire departments, drew strong support from firefighters and no opposition. Members praised Cal Fire’s work and the bill passed 7-0 and was held for add-ons. The committee also approved AJR 8, a resolution urging protection of Social Security and opposing federal cuts or office closures. Supporters said Social Security is essential to seniors, veterans, people with disabilities, and children, and warned that reductions would increase poverty and homelessness. One member objected to naming political figures in the resolution, but the measure still passed 7-0 and was held. AB 1247, which would require contracted-out school classified workers to meet the same training and qualification standards as direct hires and address related retirement contributions, passed 5-2 despite opposition from county superintendents and school administrators who said it would add costs and limit contracting flexibility. Finally, AB 288, which would authorize PERB to act when the NLRB fails to remedy labor claims by a deadline, passed 6-0 with strong union support and no opposition.

Transcript Highlights:

• is uh school administration positions. is uh school administration positions.
• Every teacher position, regardless of seniority or position, which is experience, regardless of education
• Every teacher position, regardless of seniority or position, which is experience, regardless of education
• cannot fill those positions. cannot fill those positions.
• Larger classes are not a positions.

Keywords: 916, all

Transcript Highlights:

• So I was doing research to identify what was stopping people from filling these positions.
• So, yes, it's on the job in a modified position where they're accruing those hours.
• His story is a testament to the potential of this legislation and the positive impact it can have on
• I applied for a position at Liberty High and was going through the process.
• And currently, there are no positions here.

Keywords: 909, all

Transcript Highlights:

• Our position on that was the statute says Our position on that was the statute says that it's got to
• New position. You're recognized. Thank you, Madam Chair. Is there a source?
• So for the position descriptions, we noted there were 14 that they did not have position descriptions
• These were not advertised positions.
• My question would be: are these budgeted positions, the positions that were allocated in a budget, or

Summary: The Higher Education Budget Subcommittee met to hear a presentation from the Florida Auditor General’s office on recent operational audits of four universities and to discuss how audit findings are handled. The Auditor General explained that financial audits occur annually and operational audits at least every three years, with universities required to respond in writing to findings; the office generally follows up in the next audit cycle, though it can audit sooner if needed. Members asked about accountability, whether findings are referred to other bodies, and how internal university audit functions interact with the state audit process. The chair emphasized the committee’s oversight role in ensuring public funds are used appropriately. The audit findings highlighted issues at New College of Florida, Florida A&M University, the University of Florida, and Florida Atlantic University. At New College, auditors cited invoice/payment errors, delinquent student account collection delays, prohibited extra compensation, exceeding state remuneration limits for certain employees, weak purchasing card controls, construction management cost documentation issues, and subcontractor licensing documentation gaps. At FAMU, auditors found investment accounting classification issues, delayed bank reconciliations, late vendor payments, and incomplete annual employee evaluations. At UF, auditors reported concerns over a $6.4 million consulting contract, event and catering spending, president’s office hiring and salary practices, bonus and relocation payments, continued high compensation after the president transitioned to another role, travel expenses including charter flights, and remote work agreements. At FAU, auditors found distance learning fee revenue exceeded allowable costs by about $2.8 million, carry forward funds were underreported by about $77 million, and credit card controls needed improvement. Members pressed the Auditor General on whether overpayments were refunded, whether any findings involved statutory violations, and what enforcement exists beyond the audit report. The auditor said some issues were corrected by the universities, such as New College recovering excess compensation from foundation funds, but others would be revisited in future audits; if potential fraud were identified, it would be referred to the state attorney’s office. The chair closed by noting that accountability for public spending rests with the Legislature and the committee, and the meeting adjourned without any vote or formal action beyond receiving the presentation.

Transcript Highlights:

• We reviewed vacant positions, including long-term vacancies.
• We reviewed vacant positions, including long-term vacancies.
• The funding is included for 44,309 authorized positions.
• For the state court system, highlights include $13.9 million and positions for authorized circuit and
• The vacant position reductions exclude many critical positions, such as correctional and probation officers

Summary: The Justice Budget Subcommittee met to consider the fiscal year 2025-26 budget recommendations, a proposed committee bill on judicial positions, and one member bill. The chair framed the budget as part of a broader effort to slow spending growth and reduce recurring expenditures, noting the subcommittee’s proposed $7.3 billion budget is $366 million below the prior year. Major budget items included funding for the Department of Corrections to address staffing, maintenance, health services, security equipment, and facility needs; the Department of Juvenile Justice for residential beds, maintenance, the Broward detention facility replacement design, medical services, and Florida Scholars Academy costs; FDLE for the Fort Myers regional operations center and sexual offender/predator registration workload; and the state courts and justice administration entities for judges, due process resources, security, and staffing. The budget also reduced 1,280 vacant positions and $139.2 million in excess funding and authority. The committee then heard PCB-JUB-25-01, which implements part of the Florida Supreme Court’s certification of judicial need. The bill establishes 17 additional circuit court judges and 12 additional county court judges, with about $13.9 million in general revenue and 72 associated positions. In response to a question about why the two certified 6th District Court of Appeal judges were not included, the chair said the committee did not think it was the right time to add judges to a brand-new court still operating from leased space. The PCB was reported favorably on a 14-0 vote. Finally, the committee heard HB 1351 by Representative Baker, which revises sex offender and predator registration rules by clarifying resident categories, creating an in-state travel residence definition, allowing online or in-person reporting for certain temporary residence changes, removing duplicative reporting requirements, clarifying vehicle and employment reporting, and requiring local law enforcement to verify addresses more frequently for registrants not on supervision. FDLE and Smart Justice indicated support, and the bill passed unanimously, 14-0. The committee then adjourned.

Transcript Highlights:

• If you've brought teammates or staff, please introduce them and their positions.
• Do we need to fill that position. Do we need it?
• Is there a better position we could fill that in?
• So, for example, one of those positions is an archivist.
• OQA's total FTE for FY2026 is 12.28 with two supervisory positions.

Keywords: 914, all

Transcript Highlights:

• I think the second piece is looking at the number of state employee positions that we authorized but
• <00:02:26.400> last<00:02:26.959> bianium,<00:02:27.599> last state positions
• last bianium, last state positions last bianium, last budget<00:02:28.720> and<00:02:29.440><
• that would have an employee positions that would have an ongoing<00:04:42.400> impact?
• And then again, the open positions I think we need to take a look at.

Keywords: 1187, senate, all

Transcript Highlights:

• Do you not want to study the positive benefits of? Are we?
• That is also a statewide elected position.
• Prior to that, he held the position of city manager for the City of Hidalgo.
• work in a very positive way.
• a very positive way.

Summary: The Senate opened with an invocation by Pastor Jim Harris of Tilden Baptist Church, followed by remarks from Senator Zaffirini recognizing his service and retirement as an agricultural teacher. The chamber also received a message from the governor on appointments to the Coastal Water Authority Board of Directors. Senators then adopted SR 434 honoring Goodwill Industries of San Antonio’s 80th anniversary, with Senators Gutierrez, Menendez, and Zaffirini praising its workforce training and second-chance employment mission; SR 435 recognizing Dr. Christine Ramos Camacho as Doctor of the Day; and a group of additional resolutions adopted by voice vote. Senator Zaffirini also introduced the McMullen County Day delegation, and Senator Gutierrez introduced the Doctor of the Day. The Senate then took up and passed several bills. SB 1951 addressed penalties for late property rendition filings and removed a financial incentive for appraisal districts; SB 1261 related to financing water supply projects in the state water plan; SB 1620 created a Texas Forensic Analyst Apprenticeship Pilot Program; SB 530 updated higher-education accreditation rules; SB 2183 standardized fireworks sales periods statewide; SB 2368 strengthened the Lone Star Infrastructure Protection Act and added foreign-affiliation safeguards for electricity market participants; SB 1398 limited children without placement (CWOP) practices and added community-based care transparency; and SB 1960 established digital replication rights for voice and visual likenesses. Each of these bills advanced through suspension of the regular order, passage to engrossment, suspension of the three-day rule, and final passage, with recorded votes generally showing strong support and some opposition on a few measures. The chamber also debated SB 825, which would require an annual study of the economic, environmental, and financial impacts of illegal immigration. Senators Middleton, Hinojosa, Gutierrez, and Eckhardt debated whether the study should include positive as well as negative impacts; an amendment to require that broader analysis failed, and the bill was left pending after passage to engrossment. Other measures passed included SB 2010, prohibiting political subdivisions from operating guaranteed income programs; SB 546, requiring reporting and continued implementation of school bus seat belts; SB 586, establishing the Historical Texas Cemetery designation program; SB 1150, requiring inactive oil and gas wells to be plugged or returned to production under a compliance plan; SB 1184, lowering the minimum age of wine eligible for sale by wine collection sellers; SB 2185, clarifying bilingual education allotment funding; SB 1923, making child support follow the child in certain temporary placements; SB 2252, expanding early literacy and numeracy supports and screening tools; SB 1870, barring local decriminalization of drugs; and SB 2405, the major TDCJ sunset bill, which included facility planning, parole and rehabilitation reforms, and an amendment protecting parole board discretion. Most of these bills were adopted after floor amendments and passed with recorded votes, often along party-line or near-party-line divisions.

Transcript Highlights:

• If you would please come forward and state your name and position on the bill.
• I just want to make sure I understand the county's position.
• Would you state your position on the bill? I didn't catch it if you said it.
• HB 21 does a good job of addressing this issue in a positive manner.
• So now you're in a position where you can give back? Ashley: Yes sir.

Bills: HB21, HB211, HB223

Keywords: HB 21, Texas Tax Code, ad valorem tax, property tax, delinquent taxes, tax delinquency, penalty reduction, interest rate, split payment, installment payment, tax relief, county tax collector, taxing unit, property owner, tax collection, voter-approval tax rate, no-new-revenue tax rate, tax increase election, supermajority, 60 percent threshold