Transcript Highlights:

• Senate Bill 143 basically removes the sunset from the assessment tax to nursing homes.
• Senate Bill 143 basically removes the sunset from the assessment tax to nursing homes.
• </c><00:08:30.879><c> And</c> uh taxes for the private hospitals.
• And uh taxes for the private hospitals.
• Bill receives a favorable report. uh re the retail sales tax from 6 to uh re the retail sales tax from

Bills: SB146 , SB143 , SB144 , SB145 , HB224 , SB152 , SB153 , SB154 , SB162 , SB226 , SB146 , SB143 , SB144 , SB145 , HB224 , SB152 , SB153 , SB154 , SB162 , SB226

Committee: House Ways and Means General Fund

Keywords: supplemental appropriation, FY2025 budget, general fund, Alabama State Board of Public Accountancy, Unified Judicial System, court automation, advanced technology and data exchange, judiciary funding, transportation debt service, highway bonds, bridge bonds, Alabama Department of Transportation, ALDOT, public highways, federal matching funds, state appropriations, bond principal and interest, special funds, budget amendment, SB143

Transcript Highlights:

• A reduction in their franchise tax would go a long way in helping. us achieve a goal of adding more capacity
• These operators pay ad vorme taxes associated with the value of the minerals.
• valorem tax debt, whether that is voted or not, for several years. which would make it difficult or
• Under HB 19's 20% debt limitation, the city of San It would be prohibited from issuing any ad valorem
• tax.

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

Committee: House Ways & Means

Transcript Highlights:

• Local school districts, municipalities, and counties like mine, reliant on local ad valorem property
• taxes, have also been in limbo.
• Sixty-six thousand acres off the tax rolls for every municipality, every county...
• Thirty thousand acres would be underwater and taken off the tax roll forever.
• Our region is experiencing unprecedented growth, adding on average one person every three minutes.

Bills: HB1523 , HB2109 , HB2694 , HB3525 , HB3898 , HB4646 , HB5188 , HB5219 , HB5320 , HB5651 , HB5655 , HB5659 , HB5662 , HB5672

Committee: House Natural Resources

Summary: The Committee on Natural Resources heard House Bill 2109, which would remove certain long-proposed reservoir projects from the state water plan after 50 years without progress. Chairman Van Deaver and many landowners, local officials, timber interests, and conservation advocates testified in support, arguing that the Marvin Nichols Reservoir has burdened Northeast Texas landowners for decades with the threat of eminent domain, depressed property values, and uncertainty over homes, farms, ranches, schools, churches, and cemeteries. Supporters also said the project would flood tens of thousands of acres, require extensive mitigation, harm timber and agriculture, and that Texas now has better alternatives such as conservation, reuse, aquifer storage and recovery, and desalination. Several members expressed sympathy for the affected families and questioned whether a project could remain in the plan indefinitely without progress. Opposition came from North Texas water interests, including the North Texas Commission, Tarrant Regional Water District, and the Texas Water Association, who argued that the bill would interfere with the state’s long-term water planning process and remove needed future supply options for a fast-growing region. They said Region C faces major projected shortages by 2070, that conservation and reuse have already delayed the need for new supplies, and that reservoirs remain one tool in the state’s water-planning toolbox. TWDB staff explained the existing inter-regional conflict process and noted that the substitute would affect several unique reservoir sites, not just Marvin Nichols. After testimony, Chairman Van Deaver closed by urging passage of the bill, but the committee withdrew the substitute and left HB 2109 pending. The committee then took up House Bill 5188, a brackish groundwater bill. The author said the bill would reduce permitting burdens for wells in designated brackish groundwater production zones, and the committee substitute added requirements on monitoring, groundwater-rights ownership, and allocation of pumpage limits while removing some exclusions and export-fee provisions. Texas Wildlife Association testified against the bill, warning that the exemptions could weaken groundwater conservation districts’ ability to protect freshwater resources and surface-owner rights. San Antonio Water System testified in favor, saying brackish groundwater is a key future supply and that the substitute would help speed development of desalination and brackish projects. The Texas Alliance of Groundwater Districts testified neutrally but raised concerns about reduced district oversight, especially around injection-well exclusions and the loss of export fees, and said discussions on the bill were ongoing.

Transcript Highlights:

• The other part of that I think also if we provide an opportunity for farmers and etc. that tax credit
• or tax breaks or whatever ... ... and I understand about your question about DHR.
• The other part of that I think also if we provide an opportunity for farmers and etc. that tax credit
• The other part of that I think also if we provide an opportunity for farmers and etc. that tax credit
• or tax breaks or whatever ... ... if we provide an opportunity for farmers and etc. that tax credit

Bills: HB589 , HB591 , HB609 , HB614 , SB57 , SB280 , SB332 , HB589 , HB591 , HB609 , HB614 , SB57 , SB280 , SB332 , HB627

Committee: House Ways and Means General Fund

Keywords: Jefferson County, building regulations, zoning, public health, building commissioner, permits, construction, land use, county tax, lodging tax, Henry County, transient accommodations, hospitality industry, local act, sheriff, sheriff's office, task force, abandoned property, stolen property, unclaimed property

Transcript Highlights:

• So again, we appreciate the intent clause being added, but a couple of concerns still, I think, were
• This bill modifies the property tax valuation for renewable energy and storage projects.
• It eliminates tax breaks as of December 31, 2026.
• The previous year’s tax revenue was $179.2 million.
• It requires no tax credits, no rebates, and no public spending.

Bills: HB2099 , HB2263 , HB2264 , HB2330 , HB2341 , HB2492 , HB2757 , HB2782 , HB2843 , HB2889 , HB2912 , HB2915 , HB2918 , HB4025 , HB4100 , HCR2020 , HCR2057

Committees: House Natural Resources, Energy & Water , House House Natural Resources, Energy & Water Committee of Reference

Keywords: water storage, long-term storage credits, groundwater management, drought contingency, Arizona water regulations, Colorado River, replenishment, groundwater savings facility, groundwater storage, underground water storage, active management area, irrigation non-expansion area, Arizona water law, water rights, water replenishment, recharge, water conservation district, multi-county water conservation district, CAP water, Central Arizona Project

Bills: SB61 , SB8 , SB58 , SB60 , SB167 , SB61 , SB8 , SB58 , SB60 , SB167

Committee: Senate Finance and Taxation General Fund

Keywords: school psychologist, school psychology, interstate compact, licensure compact, license reciprocity, portable license, equivalent license, professional licensing, psychology board, school mental health, student services, educational services, interstate practice, reciprocal licensing, background check, continuing education, workforce shortage, military spouse, active duty military, compact commission

Transcript Highlights:

• The tax anticipation notes have a seven-year maturity.
• What's the current tax rate in El Paso?
• So instead of burdening the taxpayers with a general obligation tax or ad valorem tax, they're using
• Decreasing the tax rate, UMC El Paso accounts for about eight percent of the El Paso tax dollar.
• that buys those 4% Low-Income Housing Tax Credits.

Bills: HB1453 , HB1718 , HB2043 , HB2207 , HB2798

Committee: House Pensions, Investments & Financial Services

Transcript Highlights:

• They come from our taxes: the income tax, sales tax, and use tax.
• Not less of your tax dollars back home.
• Efforts to reduce and eliminate income tax.
• Would have reduced the growth of Ad Valorem taxes from 3% per year to 1% per year, which was a fantastic
• If they want to give a tax break, they can.

Bills: HB3257 , HB3176 , HB3544 , HB3619 , HB3546 , HB1782 , HB2293 , HB4358 , HB3081 , HB3983 , HB3790 , HJR1023 , HB4139 , HB3297 , HB3041 , HB3673 , HB4105 , HB3338 , HB3048 , SR33 , SCR21 , SCR20 , HB4030 , HB4031 , HB4032 , HB4034 , HB4036 , HB4037 , HB4038 , HB4040 , HB4041 , HB4042 , HB4043 , HB4045 , HB4046 , HB4047 , HB4048 , HB4044 , HB4050 , HB4051 , HB4052 , HB4053 , HB4054 , HB4056 , HB4057 , HB4071 , HB4065 , HB4067 , HB4072 , HB2992 , HB4338 , HB4170

Transcript Highlights:

• There is no tax break on In the tax bill, there is no tax break on gas, and we know that our people are
• valorem taxes in their very first year.
• It reduces the tax on slot machine revenues from 35% to 34%, and it reduces the gross receipts tax on
• And it also allows for the tax collector to also waive those commissions on that tax collection.
• If you ask your constituents, would you rather have a... ...tax break on gas or a tax break on guns?

Summary: The Senate took up the conference report on House Bill 501E, the General Appropriations Act for fiscal year 2026-27, with Chair Hooper and the appropriations chairs walking through the $114.5 billion budget. Major highlights included pay increases for state law enforcement, firefighters, park rangers, and correctional officers; funding for teacher salary increases and K-12 enrollment stabilization; workforce and university funding in higher education; major Medicaid, nursing home, waiver, and opioid-related investments in health and human services; corrections and prison-capacity funding; transportation, housing, and emergency management spending; and large environmental appropriations for Florida Forever, Everglades restoration, and water quality projects. Members then asked detailed questions about specific items. Senators pressed on the Hamilton Center at UF, the difference between assistant state attorney and public defender pay, declining student enrollment funding, private school scholarship vouchers, mental health funding in schools, the lack of preeminence funding, APD’s iBudget waiver wait list and provider rates, ADAP premium assistance and the return of Biktarvy to the formulary, prison staffing and air conditioning, Florida Forever land-buying versus easements, SNAP and Sun Bucks funding, Hope Florida, election audit funding, and the IDD managed care program. Chairs generally explained the negotiated compromises, noted where funding was flat or omitted, and in several cases said items would be revisited next year or depended on agency implementation. Several senators used debate to praise the budget while also criticizing major policy choices. Leader Berman argued the state should have expanded Medicaid, invested more in public schools instead of vouchers, and accepted federal summer EBT funds. Other senators highlighted local wins such as Biscayne Bay restoration, Tri-Rail, housing assistance, ADAP funding, and declining enrollment support. The transcript ends with debate remarks thanking Chair Hooper for his work on the budget; no final vote is shown in the excerpt.

Transcript Highlights:

• It prohibits the Board of Directors from adding new benefits or expanding existing benefits if NICA is
• Ultimately, it died because on the floor of the Senate, we added the language that's referenced.
• Because on the floor of the Senate, we added the language that's referenced in lines 434, which gives
• Senate Bill 934 authorizes but does not require local governments in the Florida Keys to provide ad valorem
• tax exemptions to property owners who voluntarily rent at statutorily affordable rates, encouraging

Bills: S0598 , S0934 , S1260 , S1300 , S1452 , S1510 , S1566 , S1580 , S1668 , S7034

Committee: Senate Appropriations Committee on Agriculture, Environment, and General Government

Summary: The committee first took up appointments, recommending confirmation of James Patrick Grambling and Brian J. Aungst on a single favorable vote. It then heard and approved several committee bills, including CS/CS/SB 1260 on building code inspections, which directs the Department of Management Services to contract with private providers for plan review and inspections; CS/SB 1668 on NICA, which updates benefits, oversight, funding, and immunity language; SB 1300 on a workforce/CDL training program for selected nonviolent inmates; CS/CS/SB 598 on funeral and cemetery services; CS/SB 1580 on illegal gaming enforcement; CS/SB 934 on Florida Keys affordable housing tax exemptions; and CS/CS/SB 1452, an agency bill updating DFS programs and licensing rules. Each of those bills was reported favorably after committee debate and, in several cases, amendments were adopted. The committee spent substantial time on CS/CS/SB 1510, the DEP package, which reorganizes environmental rulemaking and land acquisition authority, expands septic-to-sewer and nutrient-reduction requirements in sensitive areas, updates stormwater and resilience provisions, and revises related permitting and grant programs. Two amendments were adopted, including one adding solar-energy and stormwater-related provisions and another removing septic disclosure reporting language. Testimony included support from DEP and concerns from environmental advocates about septic timelines and implementation. The bill was ultimately reported favorably. The committee also considered CS/CS/SB 1566 on local government budget transparency, requiring counties and municipalities to post budgets and related materials online for extended periods in a standardized format. The League of Cities opposed the bill as an unfunded mandate, while the sponsor argued it would improve taxpayer access and accountability; the bill was reported favorably. Finally, the committee heard SB 7034, a rule ratification for minimum flows and levels for the lower Santa Fe and Ichetucknee rivers and priority springs, with testimony focused on the proposed Water First restoration strategy, conservation measures, and concerns about water quality, funding, and local opposition. The transcript ends during closing remarks on that ratification bill, before a final vote is shown.

Transcript Highlights:

• There is no tax break on In the tax bill, there is no tax break on gas, and we know that our people are
• valorem taxes in their very first year.
• And it also allows for the tax collector to also waive those commissions on that tax collection.
• If you ask your constituents, would you rather have a tax break on gas or a tax break on guns?
• When you ask your constituents, would you rather have a tax break on gas or a tax break on guns?

Summary: The Senate convened with prayer and the Pledge of Allegiance, then moved to the conference report on House Bill 501E, the General Appropriations Act for fiscal year 2026-27. Budget chairs presented the major spending areas, describing a $114.5 billion overall budget that they said was fiscally responsible and below the prior year’s spending. Highlights included pay increases and retirement adjustments for public safety employees, education funding for K-12, higher education, health and human services, criminal justice, transportation, environmental programs, and agriculture/regulatory agencies. Members then questioned chairs on several items. In education, senators discussed K-12 declining enrollment funding, teacher salary set-asides, private school scholarship spending, mental health funding, preeminence funding for universities, the Hamilton Center at UF, and charter school PICO funding. In health and human services, questions focused on the iBudget waiver waitlist, provider rates, ADAP/HIV funding and the return of Biktarvy to the formulary, KidCare, rural health funding, SNAP-related IT and error reduction efforts, and the IDD managed care program. In criminal justice, senators asked about correctional officer pay, prison staffing and infrastructure, air conditioning in prisons, juvenile justice facilities, law enforcement recruitment, and court system funding. Environmental and transportation questions covered Florida Forever, water quality, state parks, water projects, housing, elections funding, and emergency management. Several specific actions and explanations were given during debate: the budget includes $8.8 million for state attorney competitive area differentials but no funding for public defender CAD requests; assistant state attorneys will start at $70,000 and assistant public defenders at $65,000; the battery disposal issue was described as a temporary study/preemption approach; and the Senate said the budget does not fund Medicaid expansion, preeminence funding, or the SunBucks Summer EBT state share. Senators also noted that some proposals discussed in committee did not make it into the final budget. The transcript ends with debate statements from members praising the budget process and Chair Hooper, while also expressing concerns about public schools, health care access, affordability, and the lack of funding for certain priorities.

Transcript Highlights:

• The bill created Title I tax code. The property tax code.
• Property appraisers all property appraisers not just those for ad valorem purposes, but also those that
• The value that's being taxed, is the tax limit growth attributable to? increase in tax rates?
• Do not set budgets for taxing units. We do not adopt tax rates for taxing units.
• the tax, the property tax cycle.

Committee: House S/C on Property Tax Appraisals

Transcript Highlights:

• That's still those taxes... ...taxes that would be going into our government would be helping our constituents
• To the reappraisal for ad valorem taxation purposes of real property on which a building completely destroyed
• SB850 by Middleton, relating to the payment of certain ad valorem tax refunds.
• SB 2206 by Bettencourt, relating to a franchise tax credit for the application of sales and use taxes
• Senate Bill 2206 extends the R&D Franchise Tax Credit Program and repeals the end of the sales tax exemption

Bills: SB15 , SB35 , SB290 , SB1365 , SB2568 , SB18 , SB427 , SB1860 , SB1864 , SB2675 , SB596 , SB2858 , SB3058 , SB816 , SB1163 , SB1484 , SB1898 , SB1777 , SB1802 , SB2692 , SB315 , SB1585 , SB1626 , SB2058 , SB2050 , SB2105 , SB2245 , SB2764 , SB2611 , SB2497 , SB2452 , SB2243 , SB1705 , SB1244 , SB1361 , SB438 , SB578 , SB584 , SB2690 , SB2521 , SB2487 , SB2342 , SB2063 , SB125 , SB2041 , SB1962 , SB1413 , SB6 , SB2878 , SB13 , SB30 , SJR87 , SB7 , SB127 , SB293 , SB441 , SB3059 , SB57 , SB512 , SB1718 , SB140 , SB2055 , SB2075 , SB2018 , SB1534 , SB1567 , SB785 , SB1233 , SB1580 , SB1663 , SB413 , SB447 , SB519 , SB467 , SB1579 , SB1191 , SB1021 , SB1838 , SB2807 , SB2835 , SB546 , SB2121 , SB2167 , SB2024 , SB1032 , SB1049 , SB1266 , SB1400 , SB1302 , SB401 , SB1596 , SB1281 , SB1242 , SB1343 , SB1346 , SB2753 , SB2221 , SB1719 , SB2177 , SB552 , SB646 , SJR1 , SB15 , SB800 , SB790 , SB748 , SB571 , SB1957 , SB1923 , SB1896 , SB1760 , SB1335 , SB2368 , SB2477 , SB2587 , SB2972 , SB2986 , SB2965 , SB1563 , SB1467 , SB1164 , SB1137 , SB614 , SB705 , SB961 , SB918 , SB955 , SB869 , SB850 , SB863 , SB1610 , SB1055 , SB2206 , SB457 , SB2337 , SB1362 , SB926 , SB1494 , SB251 , SB456 , SB500 , SB1307 , SB2615 , SB2995 , SB2321 , SB973 , SB974 , SB865 , SB506 , SB781 , SB1522 , SB1558 , SB510 , SB667 , SB763 , SB2073 , SB1858 , SB1660 , SB505 , SB2900 , SB1433 , SB1540 , SB1964 , SB1300 , SB1644 , SB2217 , SB2373 , SB2431 , SB1758 , SB2480 , SB3039 , SB3047 , SB3073 , SB2920 , SB2781 , SB826 , SB766 , SB2460 , SB527 , SB1946 , SB2885 , SB1243 , SB2610 , SB2595 , SB857 , SB2501 , SB66 , SB268 , SB331 , SB618 , SB414 , SB1394 , SB2425 , SB898 , SB993 , SB442 , SB735 , SB784 , SB2538 , SB1919 , SB1013 , SB2215 , SB2322 , SB626 , SB570 , SB747 , SB2183 , SB673 , SB1015 , SB1447 , SB1370 , SB1784 , SB1897 , SB2873 , SB2891 , SB2933 , SB2540 , SB2681 , SB2695 , SB1965 , SB2203 , SB872 , SB875 , SB1030 , SB1277 , SB1730 , SB1681 , SB1152 , SB2969 , SB2747 , SB2705 , SB2541 , SB1708 , SB2080 , SB2721 , SB1986 , SB2392 , SB2539 , SB2857 , SB2799 , SB2785 , SB2782 , SB1531 , SB1927 , SB1263 , SB1098 , SB35 , SB290 , SB1365 , SB2568 , SB18 , SB427 , SB1860 , SB1864 , SB2675 , SB596 , SB2858 , SB3058 , SB816 , SB1163 , SB1484 , SB1898 , SB1777 , SB1802 , SB2692 , SB315 , SB1585 , SB1626 , SB2058 , SB2050 , SB2105 , SB2245 , SB2764 , SB2611 , SB2497 , SB2452 , SB2243 , SB1705 , SB1244 , SB1361 , SB438 , SB578 , SB584 , SB2690 , SB2521 , SB2487 , SB2342 , SB2063 , SB125 , SB2041 , SB1962 , SB1413 , SCR9 , SB21 , SB1198 , SB1405 , SB2601 , SB2778 , HB5560 , HB762 , HB1584 , HB 107 , HB 114 , HB138 , HB4386 , HB2495 , HB581 , HB3348 , HB5323 , HB4341 , HB6 , HB171 , HB143 , HB449 , HB3486 , HB4263 , HB5246 , HB2 , HB2011 , SB17

Transcript Highlights:

• with whether it's someone calling about individual income tax, sales tax, property tax questions, a lot
• being added or removed from the tax rolls, which explains the reason we see percentage changes in growth
• They are all subject to ad valorem taxation, which means that they're taxed according to their value.
• tax credit.
• 4.2% is corporate income tax. 52.2% is other taxes or severance taxes.

Committee: Joint Tax Reform and Relief Advisory Committee

Transcript Highlights:

• Under current law, tax collectors have the authority to use unused funds budgeted for salaries to pay
• valorem taxes for certain capital improvement projects via referendum, and requires the Water Management
• They're going to pay less taxes, and they're going to receive the same, if not better, services.
• The town is current on its debt payments, payroll tax filings, and vendor payments.
• If we didn't have the local option fuel tax and the ARPA funds, we would have no money.

Summary: The Ways and Means Committee met on April 8, 2025, and first took up several local bills that were presented briefly and then approved without public opposition. HB 4035 would merge the Fort Myers Beach Mosquito Control District and the Lee County Mosquito Control District, contingent on approval by voters in both districts at the 2026 election; it passed 15-0. HB 307 would extend to county property appraisers the same authority tax collectors already have to use salary savings for employee bonuses or incentives, and it passed 17-0 after testimony from property appraisers and their associations in support. HB 4047 and HB 4049 would adjust assessment caps for the Fort Pierce Farms Water Control District and the North St. Lucie River Water Control District, respectively, with inflation indexing, annual increase limits, and referendum approval requirements; both passed unanimously. The committee also adopted an amendment to the committee substitute for HB 1169, a broader water management district bill covering quorum and meeting rules, lobbying restrictions, ad valorem taxing authority for certain capital projects by referendum, budget reporting, bidding preferences, and additional oversight and funding information; the amended bill passed 16-0 and was reported favorably with committee substitute. The final and most heavily debated item was HB 4079, which would dissolve the Town of White Springs and return it to unincorporated Hamilton County. The sponsor argued the town had a pattern of mismanagement, including financial problems, audit findings, canceled elections, and public safety concerns, and said dissolution would lower taxes and preserve services through the county. Committee members asked about the town’s finances, audits, law enforcement, fire protection, debt, and whether the county could absorb services and liabilities. Public testimony was sharply divided. Supporters of dissolution cited audit findings, alleged illegal gambling operations, double taxation for law enforcement, high administrative costs, and intimidation at meetings. Opponents, including current and former town officials and residents, said the town had made progress, had corrected audit issues, maintained reserves, and was working to restore services and governance; they asked for more time and pointed to an upcoming election. No vote was taken on HB 4079 in the portion provided.

Transcript Highlights:

• And it will have a property tax.
• It allocates federal tax dollars as opposed to state tax dollars.
• Federal tax dollars as opposed to state tax dollars. That's my understanding. By and large.
• tax election.
• We've executed bonds in the range of 33 million dollars that we're being... ...retired through ad valorem

Bills: SB434 , SB844 , SB898 , SB1177 , SB1214 , SB1454 , SB1920 , SB1927 , SB1935 , SB1965 , SB2010 , SB2046 , SB2068 , SB2073 , SB2183 , SB2260 , SB3034 , SB907

Committee: Senate Local Government

Transcript Highlights:

• The<00:21:47.840><c> ad</c><00:21:48.159><c> valorum</c><00:21:48.720><c> taxes</c><00:21:49.200><c>
• from</c><00:21:49.520><c> that</c><00:21:49.919><c> facility</c> The ad valorem taxes from that facility
• There's not going to be any subsidies, no tax dollars into the jobs.
• There's not going to be any subsidies, no tax dollars into the jobs.
• Um, I'm never going to speak in favor of getting rid of tax exemptions for us.

Bills: SF0102 , SF0123 , SF0021 , SF0099

Committee: Senate Minerals, Business & Economic Development

Transcript Highlights:

• being added or removed from the tax rolls, which explains the reason we see percentage changes in growth
• They are all subject to ad valorem taxation, which means that they're taxed according to their value.
• tax.
• tax credit.
• 4.2% is corporate income tax. 52.2% is other taxes or severance taxes.

Summary: The Tax Reform and Relief Advisory Committee met with a quorum, approved the March 17, 2026 minutes, and heard a lengthy update from Tax Commissioner Brian Croshys on property tax relief programs. He reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting increased relief after House Bill 1158 and House Bill 1176, but also discussing how some households “income adjust out” of eligibility over time. Members asked about indexing income thresholds, expanding eligibility by age alone, simplifying administration, county-level notices, and whether the county and state systems could be streamlined. Croshys said the programs are heavily used, largely administered at the county level, and that the department is still refining compliance and reporting; he also said there were no material findings or overarching concerns in the latest review. The committee agreed more detailed PRC information would likely come back in a September meeting, and the chair announced an afternoon recess for lunch before later reconvening. Shelly Myers then presented the statewide property tax increase report, the zero-growth report, and a statistical report on property values and tax levies by class. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and identified counties and cities with the largest percentage changes in growth or decline. She also summarized recent trends: agricultural values remain relatively flat, while residential, commercial, and centrally assessed values have risen over the last five years; in 2025, residential property accounted for the largest share of statewide property tax levies, followed by commercial, agriculture, and centrally assessed property. Committee members asked about unusual zero-growth figures, the effect of annexation and land-use changes, and whether the 3% levy cap was forcing political subdivisions to use reserves or defer spending. Myers said many counties complied by using reserves, delaying capital projects, or limiting increases, and that some counties had not used their full cap. The committee then moved to the stripper oil extraction tax exemption. Commissioner Croshys reviewed the state’s oil tax structure and estimated the revenue impact of keeping stripper wells exempt from extraction tax while still paying production tax. He said the exemption saves operators hundreds of millions of dollars over a biennium, while the state still collects production tax on those wells. He also discussed projected impacts if the exemption were changed for future wells and noted that future outcomes depend on oil prices, production declines, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly explained the historical difference between the 35-barrel and 30-barrel thresholds for certain wells, citing differences in completion costs and lateral lengths. The committee then heard from EERC CEO Charles Gorecki, who presented an analysis of oil well life cycles and said most oil is produced before wells reach stripper status, but that refracturing or other reinvestment can significantly extend production and keep wells above the threshold for years.

Transcript Highlights:

• whether it's someone calling about individual income tax, sales tax, or property tax questions.
• being added or removed from the tax rolls. ...which explains the reason we see percentage changes in
• They are all subject to ad valorem taxation, which means that they're taxed according to their value.
• tax credit.
• 4.2% is corporate income tax. 52.2% is other taxes or severance taxes.

Committee: Joint Tax Reform and Relief Advisory Committee

Summary: The committee met to receive updates from the Tax Commissioner’s office on property tax relief programs and related compliance work. Commissioner Brian Croshys reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting that the Homestead program expanded significantly after HB 1158, that some households are “adjusting out” of eligibility as incomes rise, and that the committee may want to consider indexing income thresholds. Members asked for additional data on bracket breakdowns, possible costs of eliminating income limits for seniors, and how many households are zeroed out by the combined programs. Croshys also discussed the simpler administration of the disabled veteran credit, the growth in participation, and the heavy workload and auditing safeguards built into the new primary residence credit system. He said the department found no material compliance findings and that the program is designed to be digital-first, with county auditors and the Tax Commissioner’s office both involved in review and notification. The committee recessed for lunch and later reconvened, with the chair noting that more detailed PRC information would likely be available at a September meeting. Shelly Myers then presented the statewide property tax increase, or “zero growth,” report and the 2025 statistical report. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and which jurisdictions showed the largest percentage changes in countywide, citywide, school district, and park district levies. In the statistical report, she summarized recent trends in assessed values: agricultural values remained relatively flat, while residential, commercial, and centrally assessed property values increased over the past five years. She also reviewed statewide tax levies by property class and clarified that centrally assessed growth figures were annual averages. Members discussed how shifts in land use and annexation can make it appear that tax burdens are moving from ag to residential/commercial property. Myers then summarized the interim study on the 3% levy limitation under HB 1176, saying most counties complied without budget changes, while some used hiring freezes, deferred purchases, or reserve funds; 23% of counties had to reduce levies, and the affected funds were mainly general, road and bridge, and weed control. She said 12 counties reported zero new growth in the data and that 35 counties reported not using all of their cap. The committee also received an oil tax presentation from Croshys on the stripper well extraction tax exemption. He outlined the number of active stripper wells, the production and revenue implications of the exemption, and projections for future biennia under different tax scenarios. He said the exemption represents substantial savings to operators but also corresponds to production tax revenue that would otherwise be collected, and he emphasized that future outcomes depend on oil prices, well counts, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly answered a question about why Red River wells have a different production threshold than Bakken wells, explaining it was tied to completion costs and lateral length. The committee then heard from Charlie Gorecki of the EERC, who presented an analysis of typical Bakken well decline curves and argued that most oil is produced before a well reaches stripper status, but that keeping wells open and investing in refracturing or other interventions can recover additional production. No votes were taken during this portion of the meeting; the main actions were receiving reports, asking for follow-up data, and scheduling further discussion for a later meeting.

Transcript Highlights:

• several years ago, we created the Redbud Fund, which I think helps rural school districts who have a low ad
• valorem revenue to help with their capital needs.
• So I'm sure you thought of this when you were writing the bill, but how can we justify adding two more

Bills: HB2268 , HB3000 , HB3043 , HB3066 , HB3078 , HB3143 , HB3144 , HB3244 , HB3298 , HB3320 , HB3467 , HB3321 , HB3329 , HB3431 , HB3464 , HB3499 , HB3500 , HB3586 , HB3590 , HB3650 , HB3671 , HB3695 , HB3700 , HB3701 , HB3764 , HB3767 , HB3834 , HB3931 , HB3934 , HB3940 , HB3944 , HB3979 , HB3985 , HB4113 , HB4294 , HB4302 , HB4317 , HB4324 , HB4359 , HB4426 , HB4427 , HB4430 , HB4431 , HB4434 , HJR1077 , SR42 , SR35 , HJR1023 , HB1225 , HB1374 , HB1381 , HB1590 , HB1675 , HB2153