Transcript Highlights:

• I'm the one that calculates the mill levy for that.
• The maximum mill levy worksheets are...
• You know, the mill levy changed a bit when we approve our final budget.
• The school relief was a mill levy rate—a mill levy, a mill rate—that was bought down back in 2012.
• And our county as well, those mill levies are no longer relevant.

Summary: The subcommittee of the Tax Reform and Relief Advisory Committee met to begin its study of whether the content of the real estate tax statement should be revised to improve transparency. Legislative Council staff reviewed the study directive from HB 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, legacy fund share, discounts for early payment, and special assessments. The Tax Department then explained how the current uniform statewide statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from NDACO, including auditors from McKenzie and Richland counties, described the full annual property tax timeline from budgeting through mailing final statements. They explained how counties gather budgets, calculate levies, verify taxable values, handle centrally assessed property, and prepare required notices and statements. They also said public attendance at budget hearings is generally very low, though the notices and statements generate some calls, mostly about whether attendance is required or why taxes are changing. Several members questioned the usefulness of the legislative tax relief line and the complexity of the 5% discount calculation, and county officials said the current process can be confusing and depends on manual data entry and coordination among counties, vendors, and taxing districts. The committee also discussed assessment frequency, valuation equalization, the 3% cap, and whether more frequent reassessment would reduce large jumps in taxable value. County officials said they try to use rotating reassessments and sales-ratio reviews to keep values within statutory tolerance, but staffing, training, and local market changes make the work difficult. NDACO staff estimated, based on a small county survey, that tax statement preparation and mailing costs average about 74 cents per statement, with outsourcing generally cheaper than in-house printing, and said HB 1176 added some mailing and administrative costs even if the tax statement itself did not change dramatically. Software vendors from CPT and Tyler then began presentations showing how their systems handle budgeting, valuation notices, tax statement generation, primary residence credit processing, and levy worksheets, emphasizing that many of the required calculations and reports are still manually entered or verified by county staff.

Transcript Highlights:

• able to finish off that mill levy to be able to finish off this<00:15:52.240> project?
• Long term, the mill levy needs to go statewide. It goes back to where you were at.
• Long term, the mill levy needs to go statewide. It goes back to where you were at.
• So my personal issue is I'm not at all convinced that the mill levy is going to pass.
• convinced that the mill levy is going to convinced that the mill levy is going to pass. pass. pass

Keywords: 916, all

Summary: The committee met to consider amendments to House Bill 111. It first adopted amendment number one without objection. Members then discussed a Senate amendment related to a $750,000 state match for the Central Wyoming College Jackson project, with Senator Laursen explaining the request as a way to leverage local fundraising for the final phase of the project. He said the project had been underway since 2018, that the building was nearing completion, and that the amendment was intended to encourage a local fundraising campaign rather than wait for a later appropriation. Representative Lien questioned whether the funding had gone through the usual approval process, and other members raised concerns about bypassing standard procedures, while Laursen argued the request was consistent with prior late-stage project adjustments and reflected local skin in the game. The discussion also covered a Senate amendment concerning University of Wyoming land use, specifically whether language should remain requiring open space or allow trustees more flexibility to decide between open space and parking. One member moved to delete the Senate amendment and reinsert the stricken language, but after discussion the motion was withdrawn so the committee could consider all amendments together. Members noted that the university had already been discussing the plan and that the language change would not necessarily alter the trustees’ authority, though it might protect the university. The committee then turned to a Gillette College/Enzi building amendment. Senator Driscoll said the proposal was his own and not requested by the college, and Janelle Overberlander, founding president of Gillette Community College District, testified about the history of the project, including the 2021 separation from the Northern Wyoming Community College District, prior planning for a STEM building, and the later decision to revive the project as an academic building honoring Senator Enzi. She said the building is intended to address lab space needs and support industry partners, including companies expected to bring jobs to Campbell County. Driscoll explained that the amendment would provide a dollar-for-dollar match for non-state money and require Gillette College to move to a four-mill levy, which he said would eventually make the college a net contributor to the system. The committee continued discussing the amendment and its long-term fiscal effects, but no final vote on the later amendments is shown in the excerpt.

Transcript Highlights:

• So you see there's about a $131 million reduction on that estimated 25-mill school levy.
• levy, 25 mills less will be at one mil levy, 25 mills less than<01:05:36.079> the<01:05:36.400
• mill levies if you and two tax rates or mill levies if you will.<01:05:50.720> So<01:05:50.960
• <01:17:28.239> They assessments in the mill levies. They assessments in the mill levies.
• assessment levels and multiple mill assessment levels and multiple mill levies.<01:17:53.280>

Bills: SF0061, SF0098, SF0110

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

Transcript Highlights:

• They have the mill levy authority.
• , I mean, within the mill levies that they have available.
• within their levying authority, you know, I mean, within the mill levies that they have available.
• Because they would not have assessed a general fund mill levy.
• Because they would not have assessed a general fund mill levy.

Keywords: 908, all

Transcript Highlights:

• They're within their mill levy limit. They're not exceeding it.
• They have the mill levy authority.
• You know, I mean, within Vice Chair Wagner: They have the mill levy authority.
• You know, I mean, within the mill levies that they have available.
• I think their mill levy calculations were in that 20 to 30 range.

Summary: The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses. Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself. The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings. The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.

Transcript Highlights:

• One was an operating levy and one was a capital levy.
• So in had a levy that was falling off.
• And each of and one was a capital levy.
• > a<00:07:25.520> guarantee existing levy, is not even a guarantee existing levy, is not even
• wouldn't increase the school uh levy wouldn't increase the school uh levy funds<00:08:35.519>

Keywords: 1183, house

Transcript Highlights:

• My understanding, they are within their mill levy limit. They're not exceeding it.
• Mill levy should be assessed, and all of their work... Their budget kicks out zero.
• They have Clarify, they're not exceeding their levy limitations. They have the mill levy authority.
• I mean, within the mill levies that they have available.
• Because they would not have assessed a general fund mill levy.

Summary: The committee was called to order, the Pledge of Allegiance and prayer were offered, and the minutes from the previous meeting were approved. Members then received a memo summarizing major audit items and began hearing audit presentations from the State Auditor’s Office and private auditors on a range of state agencies and organizations. Several audits were reported as clean, including the Bank of North Dakota, the North Dakota Guaranteed Student Loan Program, the Office of the Governor, the Office of the State Treasurer, the Office of Management and Budget, the Department of Transportation’s flexible transportation fund, Lake Region State College, and the Department of Environmental Quality. The North Dakota Stockmen’s Association also received an unmodified opinion, though repeat findings were noted for limited segregation of duties and financial statement preparation due to its small staff. The Council on the Arts audit found two findings: payroll charged to federal awards without adequate timekeeping records, and unallowable expenditures from a restricted cultural endowment fund. The Department of Public Instruction audit identified unsupported scholarship applications in the paraprofessional-to-teacher program, though additional testing showed the funds were used for their intended purpose. The most extensive discussion centered on the North Dakota Racing Commission audit, which identified four findings: overspending the promotion fund’s 25% operating limit, grant conditions not being met, improper Breeders Fund awards, and improper procurement for advertising services. Racing Commission director Bruce Johnson acknowledged complacency and weak controls, said the agency would tighten procedures, and explained that the commission had since worked with procurement and would follow the rules more closely. Auditors also explained that the commission would now be audited every two years because of the findings. Another major discussion involved the University of North Dakota School of Law, where auditors found a lack of documentation supporting admissions decisions for post-baccalaureate programs. UND officials said they remain in good standing with the American Bar Association but agreed better documentation and tools are needed; the committee pressed for more transparency and follow-up on admissions criteria. The committee also received an update on Dakota College at Bottineau, where Minot State University reported that bank reconciliations had been brought current after a significant backlog and would now be maintained through shared services. Members requested a written follow-up report on the issues and corrective actions. Finally, the North Dakota Fair Association explained that its foundation has been dissolved and remaining funds were transferred to another nonprofit for continued support of the state fair, and the Department of Public Instruction provided an update on school meal debt, saying the reported amount was about $1.1 million from a partial district survey and that debt remains a local issue, though it could be revisited if school meal funding changes.

Transcript Highlights:

• Chairman, Representative Kempinick, we literally just completed the Mill Levy Report, which it would
• getting to 60 mills.
• Some of the reasons that we denied school districts gap funding is they still levied their 60 mills.
• There is a provision that says you have to have levied 60 mills in the past.
• So we had one school district that exceeded the 3%, but did not, has not been levying their full 60-mill

Summary: The Budget Section approved the March 18 minutes and received an OMB update showing the general fund is still ahead of the budgeted starting point, but revenues through May are now about $76 million below the legislative forecast, driven mainly by individual income tax and sales tax shortfalls. OMB also reported the budget stabilization fund is above its cap, meaning a transfer to the general fund is expected, and reviewed oil price/production assumptions, noting continued volatility. Members asked about the income tax netting process, the sales tax decline, oil price discounts/premiums, natural gas taxation, and when the executive branch would present its revenue forecast. The committee then acted on several Emergency Commission requests. It approved, as a group, requests for federal mine reclamation funds for the Public Service Commission, an additional criminal investigator FTE and funding for the Attorney General’s office, and a DPI transfer for bridge software costs. It separately approved DPI request 2164 for $500,000 to support the food vendor program after debate over whether the program’s savings were known and whether the money was simply a pass-through. OMB also reported on federal grants, fiscal irregularities, tobacco settlement proceeds, budget guidelines for agencies, FTE pool usage, vacancy savings, and the DAPL settlement, noting the settlement funds had been deposited and that a deficiency appropriation may be needed later to cover remaining accrued interest. Tax Commissioner Brian Kroshus presented on the primary residence credit program, saying participation has grown sharply and that the current biennium will likely need about $431 million, roughly $22 million above the appropriation. He explained how the credit interacts with homestead and disabled veteran benefits, how the 3% property tax cap works, and why county valuations and mill rates vary. The committee also received a Legacy Fund/Budget Stabilization Fund report showing strong returns, and DOT Director Ron Henke received approval for two Flex Fund highway projects on ND 49 and ND 31. Henke also explained remaining Highway 85 funding and said the department is exploring uses for leftover state dollars. Finally, the Department of Mineral Resources reported on abandoned well plugging and site restoration, noting North Dakota remains in relatively strong shape compared with other states, and DPI began a presentation on gap funding tied to the 3% levy cap, reporting 24 districts received $1.8 million in the first year and projecting higher future needs.

Transcript Highlights:

• Chairman, Representative Kempenich, we literally just completed the Mill Levy Report, which would be
• getting to 60 mills.
• Some of the reasons that we denied school districts gap funding is they still levied their 60 mills.
• There is a provision that says you have to have levied 60 mills in the past.
• So we had one school district that exceeded the 3%, but did not, has not been levying their full 60-mill

Summary: The Budget Section met to approve prior minutes and receive a series of budget, revenue, and program updates from OMB, the Tax Department, DOT, DMR, and DPI. OMB reported that general fund revenues through May were about $76 million below the legislative forecast, driven mainly by individual income tax and sales tax shortfalls, though the biennium is still projected to end with a positive balance. OMB also reviewed oil price and production assumptions, the budget stabilization fund transfer above its cap, Legacy Fund performance, federal grant applications, fiscal irregularities, tobacco settlement proceeds, budget guidelines for agencies, vacancy savings, and the DAPL settlement, noting that most of the settlement funds had been deposited but a small amount of accrued interest would require a future deficiency request. The committee then considered Emergency Commission requests. It approved requests for Public Service Commission abandoned mine lands federal authority, an Attorney General FTE and related funding for criminal investigator work tied to the Office of Guardianship and Conservatorship, and a DPI transfer for bridge software costs. After discussion, the committee also approved DPI’s request for a $500,000 transfer for the food vendor program, despite questions about the program’s savings and cash-flow structure. Later, the Tax Commissioner presented the primary residence credit program, reporting that current biennium costs are expected to exceed the appropriation by about $22 million and explaining how the credit interacts with homestead and disabled veteran credits and the 3% property tax levy cap. The Legacy and Budget Stabilization Fund Advisory Board reported strong returns for both funds, and DOT sought and received approval for two flexible fund highway projects on ND 49 and ND 31. DOT also updated members on Highway 85 construction and said remaining flex fund dollars were essentially fully allocated. DMR reported on the abandoned well plugging and site reclamation fund, noting North Dakota’s relatively small orphan well inventory, current and projected fund balances, rising remediation costs, and a possible need to adjust the fund cap in future sessions. Finally, DPI outlined the new integrated formula gap funding program, explaining that it compensates school districts that cannot reach the assumed 60-mill local contribution because of the 3% levy cap; the first year’s gap funding totaled about $1.8 million, with future costs expected to grow.

Transcript Highlights:

• and the school district 25 mil levy and the countywide 6 mil levy.
• <00:10:30.120> levy<00:10:30.720> about the statewide average mill levy about the statewide
• average mill levy about 101<00:10:31.640> million<00:10:32.200> statewide.
• levy, the school 25-mill levy, the school 6-mill levy, county 12-mill levies, municipality 8-mill levies
• levy, the school 25-mill levy, the school 6-mill levy, county 12-mill levies, municipality 8-mill levies

Bills: SF0025, SF0027, SF0043, SF0066

Keywords: landowner licenses, hunting, wildlife management, quota hunt areas, game and fish commission, game management, hunting regulations, black bear, tracking dogs, wildlife conservation, conservation, contracting, supervisor, funding, districts, hunting licenses, donated licenses, life-threatening illness, vision impairment, nonprofit organizations

Transcript Highlights:

• Chairman, Representative Kempinick, we literally just completed the Mill Levy Report, which it would
• getting to 60 mills.
• Some of the reasons that we denied school districts gap funding is they still levied their 60 mills.
• There is a provision that says you have to have levied 60 mills in the past.
• So we had one school district that exceeded the 3%, but did not, has not been levying their full 60-mill

Keywords: 908, all

Transcript Highlights:

• <01:13:14.640> Levies<01:13:15.280> Amendments, Mill Levies Amendments, Mill Levies Amendments
• levy, but you didn't raise the mill levy, but you allowed<01:18:00.159> you<01:18:00.400>
• Uh, and line to assess that mill levy.
• <01:24:42.719> levy frustrated about what that mill levy frustrated about what that mill levy
• So be thoughtful those mill levies.

Bills: SF0082

Keywords: registered agents, corporate governance, entity ownership, business regulations, transparency, 916, all

Transcript Highlights:

• A $400,000 house at a 9.5% assessment rate with an average statewide mill levy of 68 mills equals $2,584
• <00:15:38.000> levy<00:15:38.320> of<00:15:38.639> 68 an average statewide mill
• levy of 68 an average statewide mill levy of 68 mills<00:15:40.079> equals<00:15:41.199> $2584
• <00:23:39.679> tax<00:23:40.080> dollar mill levy to calculate those tax dollar mill
• And [clears throat] that was also I think the change for the mill levy as well. um on residence and associated

Keywords: 916, all

Transcript Highlights:

• Now, in a couple slides, you'll see that we have one levy for our tax levy for special education.
• Again, in pay 2025, the mill levy was 1.288 and 2026 was 1.262.
• You know, in North Dakota, we levy a lot in mills.
• year no mills for tech.
• So, you know, my reaction to what was presented for South Dakota as a separate mill levy for special

Keywords: 908, all

Summary: The committee met to discuss special education funding and retention, beginning with approval of the prior meeting minutes and then hearing a presentation from North Dakota United on a statewide special education survey and retention rubric. Presenters described how the rubric and survey were developed from special educator input around four domains: paperwork and due process support, workload, student and staff safety, and paraprofessional management. They reported high levels of stress and burnout, including increased workload, difficulty taking prep and lunch time, concerns about mental health, and widespread difficulty filling special education positions. Committee members questioned the survey’s lack of a general-education comparison group, the interpretation of terms like “rarely” and “sometimes,” and whether results could be broken down further by district size, unit, or disability area. The survey results showed the weakest area was workload, with respondents reporting caseloads increasing without corresponding adjustments, little additional support or compensation when workloads rise, and few negotiated-agreement protections. Paperwork and due process also scored poorly, with many teachers saying they rarely receive dedicated time during the duty day, often work outside contract hours without compensation, and take work home on evenings and weekends. Student and staff safety scored somewhat better but still showed gaps in crisis follow-up, notification about violent behavior, protective gear, and leave options after incidents. Paraprofessional management also drew concern, especially low pay, insufficient staffing, limited administrative support, and the burden placed on teachers to supervise and train paras. Several teachers then testified directly about the practical impact of these issues. One special education teacher described the job as combining instruction, legal compliance, and paraprofessional supervision, often requiring work beyond contracted hours and contributing to burnout and turnover. Another testified that special education case managers are effectively doing three full-time jobs and that the paperwork and caseload demands are a major reason people avoid or leave the field. Committee members discussed whether the problems are primarily local or state-level, whether more funding would solve them, and whether changes to the funding formula or weighting for high-cost students might be needed. No formal vote or action was taken beyond a recess and return to order for the next presentation, which continued the discussion of possible special education study objectives and potential policy directions.

Transcript Highlights:

• Property taxes can only be levied by local governments.
• tax on the same property, in other words, a city and county may levy both levy taxes on a home within
• Property taxes can only be levied by local governments.
• Mills are one-tenth of one cent.
• This restriction can apply when considering exemptions to property tax levies.

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

Transcript Highlights:

• What's the non-levied? What's the levied?
• The millage rate is 9.5 mills. They have a half a mill. A mill will generate $649,000.
• The millage rate is 9.5 mills. They have a half a mill. A mill will generate $649,000.
• They're at 9.8 mills. I could go into Holmes or Levy, 8.2 millage rate.
• Per mill, $3 million, it's going to impact Levy 9.1. I've got Lafayette at 10 mills.

Summary: The Committee on Appropriations took up SJR 2-F, the proposed constitutional amendment on property tax relief, which would reduce assessment growth on non-homestead property, expand homestead exemptions, create a new exemption for new homesteaders, and direct counties, cities, and school districts to use property tax revenues for specified core services. Senator Avila presented the measure as the governor’s plan to provide historic relief and argued that local governments should tighten budgets and prioritize core functions. Senators raised concerns about the lack of fiscal scoring, the breadth and ambiguity of the permitted uses, the effect on special districts and local services, and whether the proposal would shift costs to fees or other taxes. The committee adopted several amendments, including Avila’s amendment clarifying that ad valorem revenues could be used for county and municipal operations and administration and other expenditures not prohibited by law, and Trumbull’s amendment removing school board ad valorem taxes from the proposal. Other amendments failed, including proposals to allow user fees and non-ad valorem assessments, add a sunset, redirect tourism development taxes, narrow the small-business provision, and change the ballot title to reference local service reductions. Grall’s amendment removing the constitutional trust fund requirement was adopted, while the committee also rejected Berman’s title-change amendment and Smith’s sunset and tourism-tax amendments. The committee then returned to the bill as amended for questions, including extended debate over whether the proposal would affect noncitizen residents, the impact on local government finances, and whether local governments would respond with higher fees or special assessments. The meeting ended with the bill still under discussion after the final round of questions, with Avila saying he would continue working with the governor’s office on the language before the next vote.

Transcript Highlights:

• The millage rate is 9.5 mills. They have a half a mill...
• They have a half a mill. It is 9.5 mills. They have a half a mill. A mill will generate $649,000.
• Per mill, $3 million, it's going to impact Levy 9.1. I've got Lafayette at 10 mills.
• They're at 9.8 mills. I could go into Holmes or Levy, 8.2 millage rate.
• Per mill, $3 million, it's going to impact Levy 9.1. I've got Lafayette at 10 mills.

Summary: The Committee on Appropriations took up SJR 2-F, a proposed constitutional amendment to reduce property taxes by lowering assessment caps on non-homestead property, expanding homestead exemptions over time, and allowing local governments to increase exemptions further. The sponsor argued the measure would provide broad property tax relief while requiring revenues to be directed to core services such as public safety, education, infrastructure, and natural resource projects, with a trust fund intended to help local governments transition. Senators raised concerns about the lack of a fiscal score, the effect on counties, cities, school districts, and special districts, and whether the proposal would shift costs to fees or other taxes. Several amendments were debated. Senator Polsky’s amendment to explicitly authorize user fees and non-ad valorem assessments to offset lost property tax revenue failed. Senator Avila’s amendment broadening permissible uses of ad valorem revenue to include county constitutional officers and other expenditures approved by local governing bodies was adopted after debate over whether the bill would otherwise underfund essential functions. Senator Smith’s sunset amendment, which would have made the constitutional changes expire after five years, failed. Senator Smith’s amendment to allow tourism development tax revenue to support public safety and education also failed. Senator Graal’s amendment removing the constitutional trust fund language was adopted, with supporters arguing the Constitution should not promise an unfunded account. Additional late-file amendments were considered. Senator Berman’s proposal to change the ballot title to more neutrally describe the measure as affecting property taxes and local community service reductions failed. Senator Trumbull’s amendment removing school board ad valorem taxes from the proposal was adopted, preserving school taxes. Senator Smith’s amendment narrowing the non-homestead assessment cap reduction to small businesses only failed. The committee then returned to the bill as amended and continued questioning the sponsor about eligibility, fiscal impacts, and whether the proposal could lead to local governments offsetting lost revenue through special assessments or other charges.

Transcript Highlights:

• by school districts to apply to such levies authorized by a vote of the electors electors on or after
• millages levied by school districts.
• If you raised more from a mill, you got a better share. And local effort.
• If you raised more from a mill, you got a better share. And local effort.
• The second thing is the definition from one mill generating five million to one mill generating ten million

Summary: The Finance and Tax Committee met with a quorum and considered two Senate proposed bills. The first, SPB 7046, was the Senate tax package. It included changes to Live Local property tax exemptions, charter school distributions from voter-approved property tax levies, limits on special assessments for RV parks, revisions to fiscally constrained county funding and eligibility, a permanent sales tax exemption for small propane tanks, a hunting/fishing/camping sales tax holiday, restrictions on governmental net zero policies, and new voting thresholds for certain local millage actions. Staff estimated the bill would reduce general revenue by about $77 million in FY 2026-27 and about $50 million recurring. An amendment making the charter-school distribution change prospective starting July 1, 2026, was adopted. A late-filed amendment by Senator Gaetz on disability tax exemptions was withdrawn for lack of a fiscal analysis. The charter school provision drew the most debate. Senator Jones and Senator Bernard raised concerns that expanding eligibility to charter schools authorized through alternate authorizers could reduce funding available to traditional neighborhood public schools and that the effective date did not give districts enough time to plan. Senator Avila argued the change corrected an omission from earlier legislation and ensured public schools, including charter schools, were treated equally. Several speakers supported the fiscally constrained county provisions, while the Florida Association of Counties urged grandfathering for counties that could currently opt out of the Live Local exemption and asked the committee to review language on millage thresholds and net zero provisions. SPB 7046 was ultimately reported favorably as a committee bill by a roll call vote. The committee then took up SPB 7048, which updates Florida’s conformity to the Internal Revenue Code as of January 1, 2026, and partially decouples from federal changes in the One Big Beautiful Bill Act. The bill addresses federal changes to bonus depreciation, Section 179 expensing, research and experimental expenses, business meals, and business interest deductions, with some provisions phased in or adjusted over time. The Florida Chamber testified in support of continued conformity but expressed concerns about administrative burdens and the bill’s partial decoupling structure. After brief debate, the bill was reported favorably as a committee bill by roll call vote, and the committee then adjourned.

Transcript Highlights:

• What's the non-levied? What's the levied?
• The millage rate is 9.5 mills. They have a half a mill. It's 9.5 mills. They have a half a mill.
• They're at 9.8 mills. I could go into Holmes, or Levy, 8.2 millage rate.
• Per mill, $3 million, it's going to impact Levy 9.1. I've got Lafayette at 10 mills.
• It is one mill generates less than $5 million. It is one mill generates less than $5 million.

Keywords: 999, senate, all

Transcript Highlights:

• And then we just use the average mill levy for the county.
• <00:20:15.120> levy then we just use the average mill levy then we just use the average mill
• They also, if owner-occupied residences, paid zero mills out of the 25-mill school levy.
• And I think I could be all wet, but county commissioners and the city can move the mill levies around
• mill levies around already how they see fit,<03:15:48.399> can't<03:15:48.640> they?

Keywords: 916, all