Video & Transcript Research : 'levy'
Page 3 of 89
TX
Transcript Highlights:
- The law allows a taxing unit to levy an unrestricted INS, interest and sinking property tax rate, to
Keywords:
SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction, margin tax, Texas Tax Code, depreciation, amortization, broadcast rights
TX
Texas 89th Regular
S/C on County & Regional Government Apr 21st, 2025 at 01:04 pm
S/C on County & Regional Government
Transcript Highlights:
- Article 1517 specified that to levy a county tax, all five members of the commissioner's court must be
- In both cases, the court stated the law to levy a tax was that a commissioner's court, quote, can levy
- This seems to roll it back to the original, to say, levy.
- you know, obviously it would be the judge's determination: is there a difference between adopt and levy
- And again, this bill would only affect new tax levies and tax rates because it would go back to the,
Bills:
HB240, HB2097, HB2731, HB3087, HB3234, HB3319, HB3394, HB3687, HB4105, HB4205, HB4350, HB4462, HB4642, HB4801, HB5403
Keywords:
quorum, tax levy, county governance, local government, population regulations, quorum requirement, Texas counties, population threshold, deputy sheriff, civil service, law enforcement, appeals process, sheriff's department, HB 2731, roadside vendors, solicitors, county regulation, border counties, Mexico border, Transportation Code
Summary:
The subcommittee on county and regional government heard a long agenda of county-related bills, with most measures left pending after testimony. HB 2097, by Rep. Martinez, would let counties that opt in use an independent hearing examiner instead of a civil service commission for certain deputy sheriff discipline appeals; the bill drew support from CLEET’s Robert Leonard, who said it would be fairer and faster, and it was left pending. HB 4642, by Rep. Gonzalez, would require counties that contract with out-of-state jail facilities to include Texas jail-standard protections and oversight; Gonzalez, detainee Jess Hampton, his wife, Texas Jail Project’s Krish Kundu, and TCJS director Brandon Wood all discussed deaths and poor conditions in Louisiana facilities, staffing shortages, and the need for guardrails and data collection. The bill was left pending.
The committee also heard HB 4350, by Rep. Capriglione, allowing peace officers to request redaction of personal information from online real property records. Supporters said officers face targeted threats and should have protections similar to judges; a title industry witness warned about preserving the integrity of land records. The bill was left pending. HB 3687, by Rep. Harless, would require county fire marshals in counties over 100,000 to meet training and certification standards within set timeframes; Harris County Fire Marshal Laurie Christensen supported professionalization, and the bill was left pending. HB 4105 would let very large counties give a local-bid preference for construction and infrastructure contracts, and HB 4205 would require pay parity for similar law enforcement ranks within large counties; both were supported by Harris County officials and constables and left pending.
Later, the committee heard HB 5403, which would repeal a special rule limiting Dallas and Tarrant county sheriffs’ control over commissary funds; the author said it would remove an outdated population bracket, and the bill was left pending. HB 4462 would require large counties to allow elected officials named in civil suits to seek outside counsel and have a role in settlement decisions; supporters argued county attorneys and commissioners court can have conflicts of interest, while questions focused on who qualifies and whether the bill could complicate settlements. The bill was left pending. Finally, HB 240, by Rep. Swanson, would restore a five-member quorum requirement for Harris County tax levies, effectively preventing tax action without all commissioners present and defaulting to the no-new-revenue rate if quorum is not met; urban counties opposed it as a potential budget obstruction, while supporters said it protects taxpayers and representation. That bill was also left pending. The transcript ends as the committee begins HB 3319, which would create a civil service system for constable department employees in large counties, but the discussion is cut off before testimony or action.
TX
Texas 89th Regular
S/C on County & Regional Government Apr 21st, 2025
S/C on County & Regional Government
Transcript Highlights:
- In both cases, the court stated that the law to levy a tax was that a commissioner's court "can levy
- Revenue rate in 24, if in 25 we don't have five members of the court, we couldn't levy.
- It's an active verb; we could not levy the rate even if we adopted it in 24, and that is exceedingly
- This seems to roll it back to the original, the say, levy. And by the same token, it...
- Is there a difference between adopt and levy?
Bills:
HB240, HB2097, HB2731, HB3087, HB3234, HB3319, HB3394, HB3687, HB4105, HB4205, HB4350, HB4462, HB4642, HB4801, HB5403, HB240
Keywords:
quorum, tax levy, county governance, local government, population regulations, quorum requirement, Texas counties, population threshold, deputy sheriff, civil service, law enforcement, appeals process, sheriff's department, HB 2731, roadside vendors, solicitors, county regulation, border counties, Mexico border, Transportation Code
TX
Transcript Highlights:
- Also, finally, in our packet is a graph that looks like this that shows school district property tax levies
- Government continues to rapidly increase spending and property tax levies, eating into the relief that
- Spending and tax levies must be controlled. We must close loopholes.
- To your question on the loss to local governments, we do- be levy loss to cities, counties, and special
- However, the that levy loss could be potentially offset by through the calculations of the tax rates
Keywords:
HB 8, school finance, compressed tax rate, maximum compressed tax rate, MCR, PYMCR, property tax, school district taxes, Education Code, Tax Code, state aid, school funding formula, local school taxes, Texas school finance, tax rate compression, public education funding, ad valorem tax, tangible personal property, income-producing property, business personal property
TX
Bills:
SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB34, SB18, SB 2, SB 3, SB 5, SB 9, SB 10, SB 14, SB 16, SB 18, SB 34
Keywords:
flooding, public safety, outdoor warning sirens, disaster preparedness, emergency response, flood warning, outdoor sirens, local government, safety measures, flood management, emergency preparedness, municipal safety, disaster response, disaster relief, emergency funding, Meteorological forecasting, local government assistance, training facilities, hemp regulation, consumable products
MN
Minnesota 2025-2026 Regular Session
Judiciary Committee Meeting - 2025-04-01
Judiciary Finance and Civil Law
Bills:
HF2233, HF1999, HF1995, HF1614, HF2781, HF1775, HF1316, HF2127, HF2521, HF689, HF2380, HF1273
Keywords:
Uniform Special Deposits Act, special deposit, banking law, financial institutions, escrow, escrow account, trust account, security deposit, beneficiary, depositor, creditor process, garnishment, attachment, levy, setoff, recoupment, financial market infrastructure, retirement benefits, compensation, earnest money
MN
Minnesota 2025 1st Special Session
House Judiciary Finance and Civil Law Committee 4/1/25
Judiciary Finance and Civil Law
Bills:
HF2233, HF1999, HF1995, HF1614, HF2781, HF1775, HF1316, HF2127, HF2521, HF689, HF2380, HF1273
Keywords:
Uniform Special Deposits Act, special deposit, banking law, financial institutions, escrow, escrow account, trust account, security deposit, beneficiary, depositor, creditor process, garnishment, attachment, levy, setoff, recoupment, financial market infrastructure, retirement benefits, compensation, earnest money
TX
Transcript Highlights:
- Current law allows a taxing unit to levy an unrestricted interest and sinking property tax rate to generate
- And, for the record, I also support the ability of cities to levy impact fees, but they do directly affect
- They had a sales tax election that passed to levy that extra.
- That sales tax election passed to levy that extra stable 0.8 and a quarter, and that’s how they fund
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school
Summary:
The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending.
The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony.
SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.
TX
Bills:
SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school
NE
Nebraska 2025-2026 Regular Session
Legislative Morning Session Apr 7th, 2026
Nebraska Unicameral Floor Meeting
Transcript Highlights:
- I read here authorized community improvement districts to levy property taxes just for that reason.
- I read here authorized community improvement districts to levy property taxes just for that reason.
- I read here authorized community improvement districts to levy property taxes just for that reason.
Bills:
LB815A, LB838A, LB912A, LB972A, LB1126A, LB962A, LB1114, LB921, LB937, LB803, LB803A, LB1032, LB1032A, LB1075, LB1075A, LB889, LB878, LB933, LB304, LB304A, LB1096, LB1096A, LB1165, LB1165A, LB958, LB958A, LB762, LB1187, LB966, LB929, LB962, LB753, LB788, LB913, LB1055, LB1195, LB429, LB721, LB722, LB727, LB743, LB745, LB749, LB778, LB787
Keywords:
LB815A, LB815, appropriation, appropriations bill, Nebraska Department of Revenue, Motor Fuel Tax Enforcement and Collection Cash Fund, motor fuel tax, gas tax, fuel tax, tax enforcement, tax collection, cash fund, budget, state spending, per diem, salaries, fiscal year, enrollment and review, final reading, Nebraska
NE
Nebraska 2025-2026 Regular Session
Legislative Afternoon Session Apr 7th, 2026
Nebraska Unicameral Floor Meeting
Transcript Highlights:
- information appearing earlier in the year, as proposed under the bill, LB 803, is that neither values nor levy
- .. ...be subjected to representation without taxation because ETJs are not subjected to the city's levy
- city of Omaha, Steve Lincoln, and anybody else in this about what are all of the fees that are being levied
- in local sales and use taxes, resulting in the reduction of tax revenues to local governments that levied
- them, putting more pressure on property tax. ...governments that levied them, putting more pressure
Bills:
LB815A, LB838A, LB912A, LB972A, LB1126A, LB962A, LB1114, LB921, LB937, LB803, LB803A, LB1032, LB1032A, LB1075, LB1075A, LB889, LB878, LB933, LB304, LB304A, LB1096, LB1096A, LB1165, LB1165A, LB958, LB958A, LB762, LB1187, LB966, LB929, LB962, LB753, LB788, LB913, LB1055, LB1195, LB429, LB721, LB722, LB727, LB743, LB745, LB749, LB778, LB787
Keywords:
LB815A, LB815, appropriation, appropriations bill, Nebraska Department of Revenue, Motor Fuel Tax Enforcement and Collection Cash Fund, motor fuel tax, gas tax, fuel tax, tax enforcement, tax collection, cash fund, budget, state spending, per diem, salaries, fiscal year, enrollment and review, final reading, Nebraska
TX
Transcript Highlights:
- So, the red line are INS or debt levies, they've increased 48% while.
- M&O levies have increased 44%.
- And I guess if we're looking at spikes in tax levies year over year.
- Debt levy school districts would be a significant part of it.
- The debt rate would be levied only for minimum debt service.
Bills:
HB19, HB30, HB851, HB1663, HB1681, HB1769, HB1937, HB1979, HB2428, HB2433, HB2825, HB3159, HB3424, HB3486, HB3487, HB3504, HB3605, HB3879, HB3994, HB4382, HB4752, HB5444, HB5446, HB5447, HB3199, HB4847, HB19
Keywords:
local government debt, property tax, ad valorem tax, bond election, certificate of obligation, anticipation note, school district tax rate, voter-approval rate, debt service cap, municipal finance, county bonds, flood control district, hospital district, public works, tax transparency, property tax notice, November uniform election date, general obligation bonds, local debt reform, taxpayer notice
TX
Bills:
SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016, SB 32
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school
MN
Transcript Highlights:
- There are the general fund levies starting on page one, the community service fund levies starting on
- There are the general fund levies starting on page one, the community service fund levies starting on
- There are the general fund levies starting on page one, the community service fund levies starting on
- Called the technology levy or the capital projects levy, which is on line 29 of Ms.
- Did you say no levy authority? Yeah, or they can't pass their levies, you know?
ND
North Dakota 2026 1st Special Session
Tax Reform and Relief Advisory Committee Mar 17th, 2026 at 09:30 am
Transcript Highlights:
- “Not just that mill levy.
- to levy excess mills for those levies for up to a 10-year period.
- So we would be able to tell who's levying a building fund levy, a safety fund levy, those things.
- , a building fund levy, a safety fund levy, those things.
- This was the report on the 2024 levies: 38 townships levying less than one mill, 417 townships levying
Summary:
The committee met to continue its tax reform and relief study agenda, approved the December 3, 2025 minutes, and announced a new subcommittee to examine property tax statement issues with counties, auditors, and the tax office. Representative Headland was named chair, Senator Rummel vice chair, and Representatives Dressler and Dr. Dr. and Senator Patton were also assigned. The chair noted the group may need an additional meeting and thanked staff and attendees.
A major portion of the meeting focused on economic development incentives. The Department of Commerce presented on the Renaissance Zone program and TIF districts, describing Renaissance Zones as locally tailored tools that combine local property tax relief with state income tax incentives. Commerce said the program has supported thousands of projects since 1999 and cited examples from Beach and Mandan showing increases in property and taxable value, business retention, housing, and downtown revitalization. Committee members raised concerns that smaller rural communities often lack the staff and expertise to apply, and Commerce said it provides outreach through conferences, office hours, and one-on-one assistance. League of Cities and local officials from Bismarck and Ellendale echoed the capacity issue, discussed how the programs have worked in their communities, and suggested possible reforms or more targeted support for small towns. Ellendale’s mayor also described two TIF districts, one for industrial infrastructure in Oaks and one for housing infrastructure tied to a data center project in Ellendale.
The committee then turned to stripper oil taxation. The Tax Department gave a comparison of oil and gas tax structures in selected states, noting that most have some form of stripper or marginal well provision, while Alaska does not appear to have a specific stripper-well exemption. Members asked for more detail on definitions and North Dakota’s annual adjusted rate. The Department of Mineral Resources followed with a detailed presentation on North Dakota stripper wells, explaining the statutory thresholds, the 12-consecutive-month production test, and the fact that once a well qualifies it remains on stripper status even if production later rises. DMR said about 11,332 stripper wells are active, representing roughly 54% of wells and about 16% of state production, and emphasized that stripper status can extend well life, preserve tax revenue, and reduce orphaned wells. Committee members and industry witnesses discussed refracs, the economics of keeping marginal wells active, and the competitive disadvantage created by North Dakota’s oil price discount. No votes were taken on these informational items.
MN
Transcript Highlights:
- vote yes on their operating levies.
- required for voter approved levies required for voter approved levies Minnesota<00:01:36.159>
- 0 of voter approved operating Levy 0 of voter approved operating Levy Authority<00:02:05.159>
- > the boards additional Levy Authority as the boards additional Levy Authority as the voters<00:03
- program by giving School boards Levy program by giving School boards Levy authority<00:31:17.720
MN
Transcript Highlights:
- So Save Beckle is here to explain the levy interaction that you will see on the property tax levy sheet
- Basically we pay for the levy sheet.
- you turn to the uh property tax levy you turn to the uh property tax levy tracking<00:18:53.400>
- /c><00:20:13.520>
levy. - That is an equalized levy. Um, revenue. That is an equalized levy.
Bills:
HF1049
MN
Transcript Highlights:
- levies ultimately become the final Levy levies ultimately become the final Levy uh<00:08:19.879>
- state general levy.
- The CI levy is about $717 million, and the seasonal rec levy is about $42 million.
- The CI levy is about $717 million, and the seasonal rec levy is about $42 million.
- district levy.
MN
Transcript Highlights:
- county levies, the remaining school district levies, cities, township levies, and special taxing district
- levies.
- levies levies special taxing district levies all<00:10:05.160>
rely <00:10:05.440>on <00 - We often talk about the state general levy as being one levy, but it is actually two separate levies:
- <00:14:35.480>
but state general Levy as being one Levy but state general Levy as being one
Summary:
The House Tax Committee met to hear a House Research presentation from Jared Swanson on Minnesota’s property tax system. Before the presentation, the chair announced that the committee would put the governor’s budget on hold until the department could provide the information needed for a proper hearing. The committee then approved the prior meeting minutes without objection.
Swanson gave an overview of how property taxes are structured and collected in Minnesota, explaining that the state uses a levy-based system in which local governments set levies and counties collect and distribute payments. He described the property tax cycle, the difference between referendum market value and net tax capacity, and how classification rates shift tax burdens among property types. He also outlined the state general property tax, noting it is split between commercial-industrial property and seasonal recreational property, and reviewed how Minnesota compares with other states, with residential taxes generally around the middle and commercial-industrial taxes relatively higher.
The presentation also covered major property tax relief and aid programs. Swanson explained three broad relief mechanisms: shifting burdens through exclusions and classification rates, state-paid credits and refunds, and state aid to local governments or levy reductions. He discussed local government aid (LGA), township aid, and county program aid (CPA), including their funding levels, formulas, and general-purpose nature. Members asked why some cities receive no LGA and how the funds may be used; Swanson said cities with strong tax bases often receive zero aid and that the money generally can be used for the same purposes as property tax revenue. No votes were taken on the presentation itself.
ND