Transcript Highlights:

• House Bill 1039 by Representative Desotel provides for local sales and use tax audit procedures.
• tax audits are conducted across the state.
• I might have that wrong, with Louisiana Uniform Local Sales Tax Board, and Renee Ellender Robbery with
• Louisiana... ...Tax Board and Renee Ellender Robbery with Louisiana Remote Sales Tax Commission for
• Them to collect their sales tax.

Bills: HB1039 , SB423 , SB436

Committee: House Ways & Means

Keywords: local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights, installment agreement, Louisiana tax law, Title 47, revenue collection, tax administration

Transcript Highlights:

• You have to add the local share for two more points, so that means a direct tax replacement if the state
• We believe this bill encourages local governments to grow their tax base through economic growth. with
• Property owners should engage. in local government budget and tax rate hearings.
• Local officials are very responsible stewards of tax dollars, and for them, this bill probably isn't
• If I have the opportunity to actually speak on just a little of that, we have local auction sales tax

Bills: SB9 , SB 9

Committee: Senate Local Government

Keywords: property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit, school assessment

Transcript Highlights:

• collector for each parish to create an annual tax exemption budget related to local sales and use tax
• exemptions that largely mirrors the tax exemption budget, or T.E.B., relative to state taxes that the
• So this will put a requirement on local taxing authorities to provide the level of tax exemption that's
• doing for tax exemptions at the state level and the local level.
• COST and the Tax Foundation both do grading of different states' tax policies.

Bills: HR118 , HB1120 , SCR11 , SB73 , SB89 , SB128 , SB149 , SB180 , SB191 , SB196 , SB238 , SB318 , SB340

Committee: House Ways & Means

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

Bills: SB 393 , SB 414 , SB 472 , SB 578 , SB 617 , SB 710 , SB 785 , SB 973 , SB 1059 , SB 1062 , SB 1352 , SB 1450 , SB 1502 , SB 1547 , SB 1566 , SB 1567

Committee: Senate Local Government

Keywords: appraisal, tax code, property ownership, appraisal district, chief appraiser, homelessness, public notice, municipality, conversion of property, local government, housing, community engagement, electronic communications, municipal entities, transparency, public access, government accountability, property tax, reappraisal, data privacy

Bills: SB 393 , SB 414 , SB 472 , SB 578 , SB 617 , SB 710 , SB 785 , SB 973 , SB 1059 , SB 1062 , SB 1352 , SB 1450 , SB 1502 , SB 1547 , SB 1566 , SB 1567

Committee: Senate Local Government

Keywords: appraisal, tax code, property ownership, appraisal district, chief appraiser, homelessness, public notice, municipality, conversion of property, local government, housing, community engagement, electronic communications, municipal entities, transparency, public access, government accountability, property tax, reappraisal, data privacy

Transcript Highlights:

• That, per current law, a zone must be at least 50% the size of the tax increment district, uh, or the
• c> zone must be at least 50% the size of zone must be at least 50% the size of the<00:02:04.799><c> tax
• 00:02:07.439><c> uh</c><00:02:07.520><c> or</c><00:02:07.759><c> the</c><00:02:07.920><c> t</c> the tax
• increment district uh or the t the tax increment district uh or the t district.<00:02:09.119><c> Current

Bills: HB626 , SB265

Committee: House Economic Development and Tourism

Keywords: tax increment district, economic development, manufacturing zone, local governance, ad valorem tax, data processing centers, tax abatements, construction related taxes, energy infrastructure, 1136, house, all

Transcript Highlights:

• The first one, SB301 by Hobie, is related to electronic filing of business property taxes allowed by
• , where the revenue commissioner is authorized to perform duties of selling and redeeming land for taxes

Bills: SB301 , SB329

Committee: House Lee County Legislation

Keywords: Lee County, Alabama, business personal property tax, business property tax, personal property tax return, electronic filing, e-filing, tax administration, revenue commissioner, county tax, business tax return, tax preparer, third-party preparer, property tax returns, online tax filing, local legislation, land redemption, taxation, administrative fee, 1136

Transcript Highlights:

• It’s really going to make it from a local to a statewide...
• Local government procurement.
• Replace local calendar. Members, any questions for the author?
• It's a local bill that extends the reauthorization period for the street maintenance tax for the citizens
• of New York. of Coppell, the Street Maintenance Tax, or SMT, is a special sales tax in the tax code

Bills: SB32 , SB464 , SB996 , SB1163 , SB1173 , SB1277 , SB1452 , SB1453 , SB1548 , SB1882 , SB1883 , SB2016 , SB 32

Committee: Senate Local Government

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

Transcript Highlights:

• And so these mixed-income deals. use the reduction in property taxes that they receive from the local
• It's a taking of the local tax base from a jurisdiction that had no control over it.
• Also, the reason why local property taxes are so high, especially in El Paso County, is that 70% of El
• Also, the reason why local property taxes are so high, especially in El Paso County, is that 70% of El
• Also, the reason why local property taxes are so high, especially in El Paso County, is that 70% of El

Bills: HB21 , HB211 , HB223 , HB323 , HB524 , HB530 , HB636 , HB762 , HB21 , HB211 , HB223

Committee: House Intergovernmental Affairs

Keywords: housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation

Bills: HB21 , HB211 , HB223 , HB323 , HB524 , HB530 , HB636 , HB762 , HB21 , HB211 , HB223

Committee: House Intergovernmental Affairs

Keywords: housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation

Transcript Highlights:

• </c> less state control over the tax system. less state control over the tax system.
• </c> income that's taxed in Minnesota. income that's taxed in Minnesota.
• tax.
• </c> because it affects two tax types. because it affects two tax types.
• Because, as we all know as people in the tax committee, we really restrict our local government's abilities

Bills: HR1 , HF387

Committee: House Taxes

Keywords: January 6 insurrection, pardon, law enforcement, violent crimes, public safety, justice system, political accountability, Blaine, local sales tax, special tax, restaurant tax, lodging tax, admissions tax, amusement tax, hotel tax, redevelopment, capital improvements, municipal finance, bonding authority, tourism tax

Transcript Highlights:

• Senate Bill 6294 relates to local government tax resources and fund flexibility. four relates to local
• The statutory maximum rate for local utility taxes is generally capped at 6%.
• The tax is in addition to and separate from any state and local retail sales and use taxes that may also
• We have the largest tax in the world on cannabis, with the 37% excise tax plus around 10% for local taxes
• year 2027 would shift approximately $180,000 in state taxes and approximately $583,000 in local taxes

Bills: SB6294 , SB6211 , SB5650 , SB6033 , SB6297 , SB6343 , SB6067 , SB6082 , SB6323 , SB6324 , SB5862 , SB5923 , SB6151

Committee: Senate Ways & Means

Keywords: local government finance, Washington state, RCW, real estate excise tax, REET, sales and use tax, property tax levy, county tax, city tax, affordable housing, housing services, behavioral health, mental health, developmental disabilities, children and families services, youth services, utility tax, low-income utility assistance, veterans assistance, homelessness

Transcript Highlights:

• tax-free.
• inventories under the property tax code and how harmful that tax is.
• tax-free.
• inventories under the property tax code and how harmful that tax is.
• It makes the tax system simpler.

Bills: SB1331 , SB1375 , SB1443 , SB1578 , SB2251 , SB2519 , SB2553 , SB2655 , SB2764 , SB2907 , SB3030 , SB3033 , SB3035 , SB3036 , SB3037 , SB3043 , SB3047 , SB3050 , SB3051 , SB3056 , SB3057 , SB3063 , HB9 , HB467 , HB331 , HB1244 , HB1399 , HB2559 , HB2730 , HB3307 , HJR1 , HJR99 , SB3048 , SB3052 , SB3053 , SJR78 , HB1327 , HB2723

Committee: Senate Local Government

Keywords: civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals

Summary: The Senate Committee on Local Government heard several bills, most of them left pending after brief public testimony. House Bill 331, by Rep. Patterson and sponsored by Sen. Hinojosa, would create a presumption that firefighters, police officers, and EMTs who suffer a heart attack or stroke within eight hours after a strenuous shift were injured in the line of duty for workers’ compensation purposes; testimony from a firefighters’ association supported the bill, and it was left pending. Senate Bill 2655, by Sen. Flores, would authorize Burnet County to establish a local provider participation fund to help support local hospital services; a hospital administrator testified in support, and the committee substitute was left pending. Senate Bill 1443, by Sen. Hughes, would extend the Northeast Healthcare Provider Participation District in three counties, and House Bill 3307, by Rep. Noble, would allow property tax arbitrators to complete required continuing education online; both were left pending without opposition. Senate Bill 3048, by Sen. Birdwell, would create the Bluebonnet Hills Municipal Management District in Midlothian and was also left pending. The committee then took up House Bill 9 and HJR 1, sponsored by Sen. Bettencourt, which would raise the business personal property tax exemption from $2,500 to $125,000 and place the constitutional amendment on the November 4, 2025 ballot. Business groups, realtors, and taxpayers’ advocates testified in strong support, saying the change would provide meaningful relief to small businesses and help balance earlier homeowner tax relief. The City of Fort Worth testified in opposition, warning of a revenue shift to homeowners and budget impacts, but the committee adopted the committee substitutes and reported both measures to the full Senate on 6-0 votes. The committee also heard House Bill 1399 and HJR 99, by Sen. Nichols, to exempt animal feed from property tax when it is already sales-tax exempt; no one testified against them, and both were left pending. Senate Bill 2553, by Sen. West, would let owners of historic archaeological sites protest land and structure appraisals separately, and it was left pending after supportive testimony. Senate Bill 2907 and SJR 78, also by Sen. West, would exempt certain perishable inventory, including food and some prescription drugs, from property tax if approved by voters; pharmacists, business groups, a researcher, and a coalition of retailers and food/medicine advocates supported the bill, and it was left pending. Finally, Senate Bill 1331, by Sen. Hancock and explained by Sen. Middleton, would lower the population threshold for certain municipal civil-service-related petition restrictions from 950,000 to 70,000; law enforcement representatives and a San Marcos police association supported it, and it was left pending. The committee then recessed until 15 to 30 minutes after adjournment.

Transcript Highlights:

• tax revenue.
• The voters are taxing themselves when they pass a bond proposition by agreeing to pay whatever tax is
• Back in 2020, for the tax rate election, and under the statute that governs the local government corporations
• extra taxes.
• taxing authorities.

Bills: SB1331 , SB1375 , SB1443 , SB1578 , SB2251 , SB2519 , SB2553 , SB2655 , SB2764 , SB2907 , SB3030 , SB3033 , SB3035 , SB3036 , SB3037 , SB3043 , SB3047 , SB3050 , SB3051 , SB3056 , SB3057 , SB3063 , HB9 , HB467 , HB331 , HB 1244 , HB1399 , HB2559 , HB2730 , HB3307 , HJR1 , HJR99 , SB3048 , SB3052 , SB3053 , SJR78 , HB1327 , HB2723

Committee: Senate Local Government

Keywords: civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals

Summary: The Committee on Local Government heard a series of local bills and public testimony focused on hospital districts, municipal management districts, local provider participation funds, manufactured housing, transit financing, development moratoriums, and property tax procedures. Early items included House Bill 467, which would help dissolve the defunct Maybank Kemp Hospital District and establish an Andrew Gibbs Memorial Nursing Endowment, and Senate Bill 3063, creating the Bio Bell Municipal Management District in Liberty County; both drew no public opposition and were left pending subject to call. The committee also heard House Bill 1327, extending the Harris County local provider participation fund through 2027, and Senate Bill 1375, extending Collin County’s LPPF authority, both presented as mechanisms to draw federal Medicaid matching funds for hospitals. A major portion of the meeting centered on Senate Bill 2764, which would require earlier notice to buyers of manufactured homes about how to convert a home from personal property to real property. Senator Cook described the bill as a consumer-information measure tied to displacement concerns at a mobile home park in her district, and a resident testified in support, saying the notice would help families make informed decisions. The committee also discussed Senate Bill 2519, a bill by Senator Bettencourt aimed at preventing local governments from shifting maintenance-and-operations tax revenue into debt-like uses and from changing the purpose of tax rate elections after voters approve them. Supporters argued it would protect taxpayers and preserve the separation between M&O and debt service, while opponents tied the bill to Austin’s Project Connect transit financing and warned it would disrupt an approved project and invite litigation. The committee heard and left pending several other bills, including House Bill 1244 on agricultural land ownership changes without reapplying for an ag exemption, House Bill 2559 on development moratoriums, and Senate Bill 2063 on unequal appraisal protests. Testimony on House Bill 2559 came from developers and builders who said moratoriums in Conroe had delayed projects and harmed buyers, while supporters of the bill said it would impose clearer limits and notice requirements. On Senate Bill 2063, the sponsor explained a committee substitute narrowing how market value evidence may be used in unequal appraisal appeals. The committee also considered multiple local district bills, including new MUDs and management districts in Montgomery, Denton, Fannin, Travis, Hays, and Williamson counties. At the end of the meeting, the committee took up pending business and voted out several measures, including House Bill 1244, House Bill 2559, House Bill 467, House Bill 1327, House Bill 1399, House Bill 2723, House Bill 2730, House Bill 3307, House Joint Resolution 99, and multiple district bills such as Senate Bills 3037, 3043, 3047, 3048, 3050, 3052, 3053, 3056, 3057, 3063, and others. Most were reported favorably, often with committee substitutes, and many were recommended for the local and uncontested calendar. Several bills, including the transit-related SB 2519 and the manufactured housing bill SB 2764, remained pending subject to call after testimony closed.

Transcript Highlights:

• you're about to see, gentlemen, that's in your packets, makes this retroactive to January 1, 2024, for tax
• purposes. 2024, for tax purposes.
• Then replace lines 38 through 40 on page two with the following: Section one effective for tax years
• After January 1, 2024, research and experimental expenditures for Alabama tax purposes under chapter

Bills: HB353 , HB354 , HB357 , HB396 , SB83

Committee: House Ways and Means General Fund

Keywords: judicial compensation, salary adjustments, district attorneys, Judges, local officials, district attorney, compensation, constitutional amendment, job security, Alabama Constitution, tobacco tax, heated tobacco products, heated tobacco, cigarettes, nicotine, vape alternative, smokeless tobacco, snuff, cigars, excise tax

Transcript Highlights:

• offers a critical opportunity to improve cancer detection rates, reduce healthcare costs for state and local
• How's the taxes? This is not OK, and children are still dying.

Bills: HB46

Committee: House S/C on Disease Prevention & Women's & Children's Health

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

Transcript Highlights:

• One, I would say that we want local autonomy of tax revenue at the local level because that's the closest
• They won't be able to make it up through their own local tax base.
• the last few years prevented any tax increases, the story is completely different at the local level,
• Prior to Wayfair, cities and towns were collecting nothing of their local sales taxes.
• , and so, typically speaking, obviously we favor local taxing conversations to be held at that local

Bills: HB2780 , HB4029 , HB4030 , HCR2052

Committee: House Ways & Means

Keywords: judicial foreclosure, tax lien, redemption rights, excess proceeds, property auction, income tax, federal tax conformity, revenue analysis, legislative session, tax reporting, municipal fees, county fees, utility rates, moratorium, tax classification, local government, inflation, economic stability, tax increases, cost-of-living protection

Transcript Highlights:

• subject the full price of the amount paid for each lodging to the local lodging taxes in the taxing
• taxes articles just special local taxes articles just contains<00:19:41.520><c> four</c><00:19:42.520
• </c><00:20:29.200><c> sales</c><00:20:29.600><c> tax</c> David's um point the local sales tax David's
• </c> article five special local article five special local taxes<00:20:53.039><c> um</c><00:20:53.200
• All the taxes paid on what a consumer pays, all the local lodging taxes paid on what a consumer pays

Bills: HF2274 , HF1932

Committee: House Taxes

Keywords: taxation, income tax, property tax, corporate tax, homestead credit, local government aid, tax credits, economic development, taxpayer assistance, tax credit outreach, tax preparation, free tax help, IRS, Department of Revenue, general fund appropriation, earned income tax credit, child tax credit, volunteer income tax assistance, VITA, low-income taxpayers

Transcript Highlights:

• Since everybody else is doing it, I thought Madison County could, too, on freezing taxes for those that

Bills: SB371

Committee: Senate Madison County Legislation

Keywords: SB371, Madison County, Alabama constitutional amendment, senior property tax exemption, property tax freeze, ad valorem tax, homestead exemption, elderly homeowners, senior citizens, age 65 and older, owner-occupied housing, principal residence, residential property tax, local tax relief, property tax assessment, county tax exemption, 923, senate, all

Transcript Highlights:

• We have a maintenance and operations tax rate for a reason.
• Bonds cannot be used for operating expenses, correct, under the INS tax rate.
• Every bond is an increase in taxes, and Texas has a...
• Local government impact is projected to be no significant fiscal implication to units. ...of local government
• And she said the following about property taxes, quote, "I'm at the breaking point.

Bills: SB414 , SB621 , SB2395

Committee: House Pensions, Investments & Financial Services

Keywords: bond election, ballot proposition, debt obligation, municipal bonds, local government finance, property tax, ad valorem tax, school district bonds, county bonds, special taxing district, voter information document, public debt, municipal finance, tax-supported debt, election ballot language, bond transparency, homestead tax impact, capital improvements, general obligation bonds, public bank