Video & Transcript Research : 'ad valorem tax'
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TX
Transcript Highlights:
- This isn't a tax exemption or a tax rate.
- We're not going to receive any revenue, ad valorem, or anything for that for about a year.
- Our ad valorem was about $61 million last year. and this year will be at about $71 million.
- Frankly, adding a 2.5% cap to the tax rate election that the city council... ...is currently going for
- Sales tax has plateaued, so we're getting less revenue in ad valorem than we have in the past. ...previous
Keywords:
property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support, youth programs, community education, county population threshold, large county, local government revenue, leasehold interest, possessory interest
TX
TX
Transcript Highlights:
- The second addition to this committee substitute makes permanent the exemption from franchise tax for
- The second addition to this committee substitute makes permanent the exemption from franchise tax for
- This is an omnibus bill consisting of city hotel occupancy tax bills, county occupancy tax bills, and
- bills, and municipal hotel tax bills.
- outside of Chapter 351 of the Tax Code and for unauthorized purposes.
Keywords:
expedited service, business records, veteran-owned businesses, franchise tax, fee schedule, surplus vehicles, law enforcement equipment, school districts, Texas Facilities Commission, economically disadvantaged areas, HB 5596, voter-approval tax rate, property tax, ad valorem tax, Tax Code, Texas municipalities, coastal municipality, eligible coastal municipality, municipal hotel occupancy tax, hotel occupancy tax revenue
Summary:
The Senate Economic Development Committee heard and laid out several measures focused on school safety, Texas-Taiwan relations, defense manufacturing, business formation, hotel tax policy, and NASA relocation. HB 1851 would allow surplus DPS vehicles and law enforcement equipment to be transferred to school districts in economically disadvantaged areas for use by school police and security personnel, with a two-year resale restriction. HCR 127 expressed support for the Texas-Taiwan relationship and trade ties, HCR 118 supported expanding warship manufacturing in Texas, HCR 141 urged Congress to move NASA headquarters to Houston, HB 346 (with a committee substitute) revised business filing and fee authority while making permanent a franchise tax exemption for new veteran-owned businesses, HB 2974 was an omnibus hotel occupancy tax and qualified hotel project bill, and HB 5596 addressed accountability for municipal hotel occupancy tax revenues in coastal communities. Witnesses generally supported the measures, including the Texas Hotel and Lodging Association on HB 2974 and resource witnesses from the Texas Veterans Commission and Secretary of State on HB 346; no opposition testimony was registered on the laid-out bills.
After public testimony, the committee took up pending business and adopted committee substitutes where applicable. HB 1851, HB 346, HB 2974, and HB 5596 were each reported favorably to the full Senate, with HB 346 and HB 2974 also recommended for the local and uncontested calendar. HCR 127 and HCR 118 were reported favorably as well, and HCR 127 and HCR 141 were likewise recommended for the local and uncontested calendar. The committee also reported HB 4320 favorably, though the transcript repeats that motion several times. The meeting ended with the committee standing in recess until 7:00 a.m. subject to the call of the chair.
TX
Transcript Highlights:
- The committee substitute makes permanent the exemption from franchise tax for a new... ...veteran-owned
- This is an omnibus bill consisting of city hotel occupancy tax bills and county. ...occupancy tax bills
- Last legislative session, as an example, Chairman Birdwell added legislation to the program that creates
- . ...bills and municipal hotel tax bills.
- of Chapter 351 of the tax code. ...and for unauthorized purposes.
Keywords:
expedited service, business records, veteran-owned businesses, franchise tax, fee schedule, surplus vehicles, law enforcement equipment, school districts, Texas Facilities Commission, economically disadvantaged areas, HB 5596, voter-approval tax rate, property tax, ad valorem tax, Tax Code, Texas municipalities, coastal municipality, eligible coastal municipality, municipal hotel occupancy tax, hotel occupancy tax revenue
TX
Transcript Highlights:
- We do not have a death tax now.
- This in turn raises ad valorum taxes for landowners.
- Uh, members, there's, uh, currently an ad valorum tax exemption for farm input products such as poultry
- However, there's no clear ad valorum tax exemption for many other inputs used in farming and ranching
- That the only area that is not tax exempt from either ad boorum or sales tax are these few non-mentioned
Keywords:
HB 195, Texas Controlled Substances Act, Schedule IV, controlled substances, mifepristone, misoprostol, carisoprodol, Health and Safety Code, drug scheduling, pharmacy regulation, prescription drugs, reproductive health, abortion medication, medication abortion, women's health, prescribing, dispensing, law enforcement, drug control, education reform
LA
Transcript Highlights:
- COST and the Tax Foundation both do grading of different states' tax policies.
- valorem taxes.
- valorem taxes.
- valorem taxes.
- Senate Bill 191 provides relative to the assessment, payment, and allocation of ad valorem taxes.
Keywords:
water utility, tax credit, excessive rates, residential service, subcommittee, tobacco tax, excise tax, smokeless tobacco, vapor products, public health, FDA, risk-proportionate, tax credits, higher education, workforce development, brain drain, economic incentives, SB 73, Act 10, Act No. 774 of 2024
OK
Transcript Highlights:
- I saw that this has almost a million dollars drop in sales tax revenue.
- Estate sales tax loss, I don't have any numbers on what it would be locally.
- The interest earned on these accounts is also exempt from income tax.
- I think the gist of the bill is that we levy ad valorem taxes on these entities, not based necessarily
- If you do have one of these entities that is paying a lower value of ad valorem tax on it, but they are
Keywords:
education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty
OK
Transcript Highlights:
- valorem taxes or bonding.
- And FY28, they say it's a 970,000 in state sales tax loss.
- And FY28, they say it's a 970,000 in state sales tax loss.
- I think the gist of the bill is that we levy ad valorem taxes on these entities, not based necessarily
- If you do have one of these entities that is paying a lower value of ad valorem tax on it, but they are
Keywords:
education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty
Summary:
The committee first considered and unanimously approved the nomination of Keith Ventress to the Oklahoma Development Finance Authority and then to the Oklahoma Industrial Finance Authority. Members noted his banking background and asked a brief question about the reference to old congressional district boundaries in the nomination materials, but there was no substantive opposition and both nominations advanced to the Senate.
House Bill 1590, by Senator Daniels, would create an Oklahoma education infrastructure linked deposit program to provide reduced-interest loans for charter schools and nonprofit private schools for capital and building needs. Supporters said it would use existing state linked-deposit structures already used for agriculture and affordable housing, while opponents raised concerns about using taxpayer-backed funds for private schools, the bill’s broad nonprofit language, and whether it could lead to more state oversight of private education. The bill passed 9-2.
House Bill 1242, which would add survey day to the list of agricultural sales tax exemption items, was discussed briefly but received no motion for a do pass recommendation and remained in committee. House Bill 3818, by Senator Coleman, would create tax-advantaged insurance loss savings accounts for homes and vehicles; members expressed concern about missing definitions, contribution limits, and the potential for abuse, but agreed the concept had promise and the bill passed 9-2 after the enacting clause was stricken for further work. House Bill 4305, as amended, clarified how affordable housing properties are assessed for ad valorem tax purposes by excluding certain income-based subsidies from valuation; after questions about prior court cases and assessment practices, it passed 6-5.
TX
Transcript Highlights:
- The additional revenue generated by this tax... ...occupancy tax on travelers staying in the county.
- Chapter 352 of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
- And they get a tax break?
- The tax types that are used include sales and use tax, hotel occupancy tax, vehicle rentals, mixed beverages
- receipts: state sales tax, hotel occupancy tax, mixed beverage tax, and motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
Summary:
The committee heard a series of bills, mostly related to economic development, tax incentives, and workforce programs. Senate Bill 1534 would direct a study by the Texas Higher Education Coordinating Board and the Texas Workforce Commission on health physics education and workforce needs; resource witnesses from the Workforce Commission and Coordinating Board testified, and the bill was left pending. Senate Bill 1553 would authorize Kerr County to impose a hotel occupancy tax for tourism-related uses, and Senate Bills 1086 and 1087 would authorize similar county hotel taxes for Children’s County and Mason County; all three bills received supportive testimony and were left pending. The committee also heard Senate Bill 1754, which would prohibit county and local tax abatements for renewable energy facilities selling power wholesale, with testimony sharply divided between landowners and policy groups opposing renewable subsidies and industry representatives and some senators arguing the bill would harm clean energy investment and local decision-making; the bill was left pending. The committee then heard Senate Bill 2322, which would exempt dispatchable electric generation facilities from the JEDI program’s compelling-factor test so they could qualify for school district tax incentives; testimony was mixed, and the bill was left pending.
Later, the committee heard Senate Bill 1718, which would add the NRA annual meeting to the state’s major events reimbursement program. The bill’s sponsor and NRA representatives argued the event brings substantial tourism and economic activity, while opponents said it would use taxpayer funds to subsidize an organization that opposes gun safety measures; the bill was left pending. Senate Bill 2004 would add the Arlington Grand Prix to the major events reimbursement program, with the committee substitute exempting it from the usual competitive site-selection requirement because of timing; testimony from the event organizers and Arlington tourism officials was supportive, and the bill was left pending. Senate Bill 2448 would create a rural workforce development grant program at the Texas Workforce Commission to support college-and-career readiness and technical assistance in rural communities; witnesses from Texas 2036, Collegiate Edgination, and a rural school district supported it, and it was left pending. Finally, Senate Bill 913 would repeal a special requirement that Alpine dedicate at least 50% of its hotel occupancy tax to advertising and promotion, and Senate Bill 1143 would require more coordination and reporting for youth workforce programs serving disconnected young Texans; both bills received supportive testimony and were left pending. At the end of the hearing, Senator Johnson moved that the committee stand in recess, subject to the call of the chair.
TX
Transcript Highlights:
- Hotel occupancy taxes allow these communities to levy a 7% tax on hotel rooms and short-term rental sales
- of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
- A tax break, while I don't get a tax break, and my land value is now zero.
- The tax types that are used include sales and use tax, hotel occupancy tax, and vehicle rental... ...
- receipts, state sales tax, hotel occupancy tax, mixed beverage tax, and motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
TX
Texas 89th Regular
Economic DevelopmentNote: This video has been edited to include the opening roll call. Video footage begins at 00m:32s. Apr 7th, 2025
Economic Development
Transcript Highlights:
- Texas added... And 33.6 gigawatts in 2024. Texas added 11.6 gigawatts in... Mr.
- And they get a tax break?
- The tax types that are used include sales and use tax, hotel occupancy tax, vehicle rentals, mixed beverage
- receipts: state sales tax, hotel occupancy tax, mixed beverage tax, motor vehicle tax, as determined
- In tax receipts: state sales tax, hotel occupancy tax, mixed beverage tax, motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
Summary:
The Senate Economic Development Committee met to hear a series of bills and informational primers, with several resource witnesses from the Governor’s Office, the Texas Workforce Commission, and the Texas Higher Education Coordinating Board. The chair opened by noting the death of Senator King’s son and asking members to keep the family in their prayers. Most bills were laid out and left pending subject to the call of the chair after brief author presentations and public testimony.
The committee heard several local hotel occupancy tax bills: SB 1553 for Kerr County, SB 1086 for Childress County, SB 1087 for Mason County, and SB 913 for Alpine. Supporters, including the Texas Hotel and Lodging Association and local officials, said the measures would allow counties or the city to use hotel tax revenue for tourism-related projects and local development. The committee also heard SB 1534, which would direct a study on health physics education and workforce needs in Texas; resource witnesses from TWC and THECB testified on the bill. All of these measures were left pending.
A major portion of the hearing focused on SB 1754, which would prohibit local tax abatements for renewable energy facilities selling power at wholesale, with an exception for certain battery storage tied to dispatchable generation. The bill drew strong support from witnesses who argued counties should not subsidize wind and solar projects that can harm neighboring landowners and that renewables already receive substantial federal support. Opponents from the solar and storage industry argued the bill would remove a voluntary local economic development tool, raise power prices, and discourage investment. Senators also debated landowner impacts, grid reliability, and whether the bill was the right policy tool; the bill was left pending.
The committee also heard SB 2322, a committee substitute related to the Jobs, Energy, Technology, and Innovation Act, which would exempt electric generation facilities from the program’s compelling-factor test so they can qualify for school tax limitation agreements. Supporters said the change would correct an unintended barrier for dispatchable generation, while Senator Johnson argued it would weaken the program’s purpose by subsidizing projects that would locate in Texas anyway. SB 1718 would add the NRA annual meeting to the major events reimbursement program; the NRA supported it, while gun violence prevention advocates opposed using state incentives for the organization. SB 2004 would add the Arlington Grand Prix to the major events program, and SB 2448 would create a rural workforce development grant program; both drew supportive testimony and were left pending. The committee also heard SB 1143, a substitute bill aimed at improving transparency and coordination in programs serving opportunity youth ages 14 to 24, with witnesses supporting better reporting and workforce alignment. At the end of the meeting, Senator Johnson moved that the committee stand in recess subject to the call of the chair.
TX
Texas 89th 2nd C.S.
S/C on Disease Prevention & Women's & Children's Health Apr 3rd, 2025
S/C on Disease Prevention & Women's & Children's Health
Transcript Highlights:
- bad news is we are absolutely not keeping pace, as you heard Rita Littlefield say just in Texas we added
- all of this, although donation is increasing, transplant is increasing, patients' names are being added
- Um, I guess adding to my credentials, um, Representative Pierson, I, I'm also a failed secret grant recipient
- How's the taxes? This is not OK, and children are still dying.
Bills:
HB46
Keywords:
local government spending cap, expenditure limit, political subdivision, property tax, ad valorem tax, budget cap, taxpayer protection, spending restraint, inflation adjustment, population growth, voter approval, supermajority vote, county budget, municipal budget, school district finance, junior college district, hospital district, special district, attorney general enforcement, local fiscal limits
LA
Transcript Highlights:
- valorem tax purposes and establishes a property tax exemption.
- valorem tax exemption for certain property owners age 65 and older.
- These folks have carried the load of ad valorem tax for decades, and in this time they had some relief
- House Bill 961 by Representative Farnum extends eligibility to certain trusts for an ad valorem tax exemption
- I have new boats that come into my parish that are added on to the tax roll.
Keywords:
HB 287, Louisiana Tax Commission, ad valorem, property tax, property assessment, assessment fees, fee extension, sunset extension, public service property, utility property, insurance company property, financial institution property, tax administration, R.S. 47:1838, Act 296, reappraisal, ad valorem tax, valuation, Louisiana tax law, homestead exemption
WY
Wyoming 2026 Regular Session
House Transportation, Highways & Military Affairs Committee, February 12, 2026
Transportation, Highways & Military Affairs
Transcript Highlights:
- </c><00:01:44.799><c> on</c> don't have to pay the the the tax on don't have to pay the the the tax on
- </c> it's an exemption for property tax. it's an exemption for property tax.
- valorem tax on license plates.
- valorem tax on license plates.
- They do come back to the state through the sales tax of what we buy when we get that tax deduction. tax
Keywords:
tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent
WY
Wyoming 2026 Regular Session
Senate Transportation, Highways & Military Affairs Committee, February 12, 2026
Transportation, Highways & Military Affairs
Keywords:
tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent
TX
Transcript Highlights:
- Act while ensuring that no tax revenues are lost in the process.
- Taxpayers are better protected, equipped, engaged, and procedures related to the property tax...
- It's a 501(c)(4) nonprofit that attempts to increase fairness in the Texas property tax system.
- , adding additional insureds for the regulatory authority and the applicant.
- Senator West, it's a tax bill, so.
Bills:
SB2784, HB23, HB247, HB1533, HB2011, HB2013, HB2273, HB2421, HB2464, HB3120, HB3424, HB3575, HB3788, HB4370, HB4809, HB5057, HB5084, HB5534, HB5668, HJR34
Keywords:
Somervell County, hospital district, board of directors, elections, local governance, staggered terms, third-party review, property development, local government, permits, construction inspection, regulatory authority, land development, liability, occupancy certificate, border security, tax exemption, ad valorem, real property, infrastructure
Summary:
The committee heard and left pending several local government, property tax, development, and public safety measures before later voting some of them out. Senator Birdwell explained SB 2784 for the Somerville County Hospital District, which would move the board to staggered four-year terms after a transition and was requested to be held pending until the House companion could be acted on; no public testimony was offered. HB 5084 would allow local approval for fireworks sales tied to Lunar New Year celebrations, with testimony from Hutchinson County Judge Cindy Irwin emphasizing local fire risk and the need for county discretion. HB 5534 would let county commissioners post agendas electronically instead of on a physical bulletin board. HB 4370 would expand permissible projects for certain special districts to include geothermal water conveyance systems, and HB 312 would require residential child detention facilities to enter local MOUs, report health and safety information, and conduct background checks for state-funded facilities; both drew supportive testimony and were left pending. HB 5057 would give displaced solid waste providers time to wind down after a city grants an exclusive franchise, and HB 2421 would extend the life of the Save Historic Muni District to continue work on preserving Lions Municipal Golf Course; both were left pending after supportive testimony. HB 2011 would let former owners repurchase property taken by eminent domain if the acquiring entity fails to pay property taxes for two years, and the committee substitute to SB 3065 was also laid out and left pending after a technical correction to eminent-domain language. The committee then took up additional bills on development, appraisal, and local regulation, including HB 3575, HB 4809, HB 2273, HB 247/HJR 34, HB 2464, HB 3424, HB 2013, HB 5668, HB 3788, HB 1533, and HB 23, with testimony ranging from support to opposition on issues such as appraisal procedures, historic property valuation, Galveston emergency governance, border-security tax treatment, home-based businesses, chicken covenants in HOAs, municipal utility district authority, hospital authorities’ use of assets, and third-party building review. HB 23 drew the most extensive testimony, with builders, engineers, counties, and cities split over third-party plan review and inspection authority, liability, licensing, and local code enforcement; many witnesses said the House amendments created problems and the bill was left pending. In the end, the committee voted SB 2784, SB 3065, HB 5686, HB 247, HJR 34, and HB 2011 out of committee, with the first several receiving local and uncontested calendar recommendations where applicable.
TX
Bills:
SB 250, SB 375, SB 536, SB 845, SB 1633, SB 1944, SB 1957, SB 2081, SB 2137, SB 2262, SB 2299, SB 2419, SB 2452, SB 2522, SB 2549, SB 2594, SB 2605, SB 2631, SB 2639, SB 2675, SB 3029, SJR 60, HB 22, HB 1392, HB 2525
Keywords:
municipal annexation, railroad, adjacent areas, local government, property rights, healthcare provider, Harris County Hospital District, hospital funding, healthcare services, public health program, home loans, nurses, veterans, public servants, Texas Heroes program, low-interest loans, social workers, housing assistance, housing tax credits, disaster recovery
AL
Alabama 2025 Regular Session
Alabama House State Government Committee Mar 19th, 2025
State Government
Transcript Highlights:
- It currently exists mostly of tax...
- It currently exists mostly of tax professionals, and it's just put some everyday taxpayers on the committee
- It was noted that everybody on the advisory committee was a tax official, so we wanted to make it a little
Keywords:
homelessness, homeless individuals, unsheltered, transient, shelter, encampment, street outreach, relocation, displacement, law enforcement, municipal government, county government, local government, interjurisdictional transport, Class A misdemeanor, criminal penalties, public safety, social services, Alabama Code 15-20A-4, environmental regulation
TX
Texas 89th Regular
Water, Agriculture, and Rural Affairs May 12th, 2025
Water, Agriculture and Rural Affairs
Transcript Highlights:
- and ad valorem tax exemptions.
- to recover lost revenue as a result of those tax exemptions.
- adopting an increased rate for water or sewer utility service on entities that qualify for a sales tax
- or ad valorem tax exemption that is higher than the rate established for other entities that receive
- The bill would ensure that our tax-exempt entities actually get to enjoy the benefit of these exemptions
Keywords:
outboard motors, certificate of title, vessel regulation, Texas Parks and Wildlife Code, marine documentation, HB 685, municipal utility rates, water rates, sewer rates, local government code, rate discrimination, tax-exempt entities, sales tax exemption, ad valorem tax exemption, nonprofit organizations, charitable organizations, municipal water service, municipal sewer service, utility billing, public utilities
Summary:
The Senate Committee on Water, Agriculture, and Rural Affairs met with no quorum at the start, but later reached quorum and took up several bills. House Bill 2692, codifying the San Antonio River Authority’s enabling legislation and making non-substantive modernization changes, received brief supportive testimony from the River Authority and was left pending before later being voted out favorably. House Bill 685, which would prevent municipalities from charging higher water or sewer rates to tax-exempt entities than comparable customers, also drew support and was reported favorably. House Bill 1318, clarifying compensation issues when a municipality decertifies part of a retail water utility’s service area, was heard without opposition and passed out of committee. House Bill 630, exempting certain older outboard motors from title requirements, likewise passed and was placed on the local and uncontested calendar.
The committee spent the most time on Senate Bill 2497, relating to filtration systems for certain public drinking water systems. Senator Zaffirini described the bill as a response to ongoing secondary water quality complaints, while TCEQ testified that such contaminants are aesthetic rather than health-based and that the water remains safe to drink if primary standards are met. The Texas Rural Water Association opposed the bill as written, arguing filtration may not solve most water quality problems and could be costly for small systems, while a consumer witness from Floresville supported it and described repeated rate increases and brown water after a filtration system was removed. Members discussed narrowing the bill through a committee substitute and emphasized the need for flexibility and technical expertise; the committee substitute was adopted and the bill was reported favorably, with Senator Kolkhorst later asking to be recorded as voting no.
The committee also heard Senate Bill 2850, which would create a pollinator task force to study habitat loss, public education, and best practices for protecting bees and other pollinators. Senator Menendez and invited witness Erica Thompson of Texas BeeWorks highlighted major colony losses and the economic importance of pollinators to Texas agriculture, and Environment Texas and the Texas Beekeepers Association supported the measure. Members discussed monarch butterflies, native grasses, milkweed, and conservation efforts, and the bill was reported favorably and sent to the local and uncontested calendar. After testimony, the committee also voted out several pending items, including House Bill 5560 with a committee substitute addressing water-loss penalties and infrastructure improvements, and then recessed subject to the call of the chair.
LA
Transcript Highlights:
- So he's actually being double-taxed by adding the $60 a year annual fee to his vehicle.
- So he's actually being double-taxed by adding the $60 a year annual fee to his vehicle.
- They don't have to pay any taxes anymore. to pay taxes.
- tax.
- These folks have carried the load of ad valorem tax for decades, and it's time for some relief.
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, senior citizens, homestead exemption, Louisiana Constitution, motor vehicles, local fees, transaction fees, funding