Transcript Highlights:

• and they're doing that via California and they used to have an ICE vehicle, an internal combustion engine
• So what I always kind of say is if you can have this be kind of a software update as opposed to like
• We all need to have this reliable transportation system in order to really be the engine of our economy
• they really concentrated on the impact from rising fuel economy of traditional internal combustion engine

Summary: The Assembly Transportation Committee first took up three highway naming resolutions on its consent calendar: ACR 109, SCR 78, and SCR 90. The committee approved the consent calendar with 11 aye votes and no no votes, then adjourned the bill-hearing portion. Members also recognized committee science fellow AJ Mendeola for his service, noting his contributions to bill analysis and staff support. The committee then held an informational hearing on alternatives to the gas tax, focused on the projected decline in fuel-tax revenue and the need for a more sustainable transportation funding model. The chair and invited experts described how inflation, improved fuel efficiency, and growth in electric and other alternative-fuel vehicles are eroding gas-tax revenues. Presenters from the National Conference of State Legislatures and the University of California discussed state options such as higher or indexed gas taxes, EV registration fees, road usage charges, delivery fees, public EV charging fees, transportation network company fees, and managed lanes, emphasizing tradeoffs among revenue adequacy, fairness, administrative cost, and public acceptance. Committee members raised concerns that mileage-based fees or EV fees could function as new taxes on commuters and lower-income drivers, especially if the gas tax is not repealed. Presenters responded that road usage charges are generally intended as replacements for the gas tax, not additions, and argued that mileage-based systems better preserve the user-pays principle while being less tied to vehicle fuel efficiency. They also noted that flat EV registration fees are easy to administer but can be less equitable because they are not linked to actual road use. Officials from Hawaii, Utah, and Oregon described their state programs and policy choices. Hawaii said its new road usage charge began July 1, 2025, for EVs, offers a choice between a per-mile charge and a flat annual fee through 2028, and will transition to mandatory EV participation before expanding to all light-duty vehicles by 2033. Utah described its voluntary EV road usage charge program, quarterly reporting, privacy protections, and legislative scenarios for removing the cap or making participation mandatory. Oregon outlined its constitutional cost-responsibility framework and broader transportation funding challenges, including reliance on user fees and limited use of general-fund support.

Transcript Highlights:

• So I hire an engineer. The engineer does the plans.
• And it is definitely on the private sector to anybody who puts there, I'll just use their engineer...
• So I hire an engineer, engineer does the plans, I'm able to deal with a hundred-year, or not a sure,
• And it is definitely on the private sector to anybody who puts there, I'll just use their engineer, .
• These same builders are hiring architects and engineers to design property that consumers will purchase

Bills: SB1108, SB1205, SB1241, SB1286, SB1366, SB1431, SB1473, SB1477, SB1478, SB1479, SB1492, SB1517, SB1563, SB1586, SB1665, SB1671

Keywords: cash transactions, mandatory rounding, swedish rounding, public notice, Arizona Revised Statutes, motor vehicle booting, private property, fees, dispute process, regulations, SB1241, private permitting provider, private permit, private certificate of completion, building permit, building plan review, inspection, single-trade residential construction, residential construction, municipal permitting

Summary: The Senate Regulatory Affairs and Government Efficiency Committee approved the February 4, 2026 minutes and first considered the reappointment of Troy L. Campbell to the Arizona State Liquor Board. Campbell described his nearly 10 years of service, his role as chair since 2019, and his focus on fairness, public safety, and applying the law consistently. He answered questions about the board’s workload and authority, noting it handles roughly 40 to 50 cases a year and does not issue fines. With no public testimony, the committee voted 6-0 with one not voting to recommend his confirmation to the full Senate. The committee then heard and passed SB 1478, a liquor omnibus bill making technical and policy updates to liquor statutes, including changing “manufacture” to “produce,” allowing rather than requiring cities and towns to levy certain liquor-related taxes or fees, repealing a federal food-safety preemption reference, and clarifying cider’s definition to include products up to 8.5% alcohol by volume. Supporters described it as an annual stakeholder-driven cleanup bill, and the Department of Liquor Licenses and Control testified neutral. The committee adopted the Bolick amendment and then passed the bill as amended. It also passed SB 1108, which creates a Swedish-rounding framework for cash transactions when pennies are unavailable, with signage and enforcement provisions; the Leach amendment removed an individual-item exemption and clarified tax treatment. The Greater Phoenix Chamber supported the bill, and the committee passed it as amended. The committee next approved SB 1205, regulating private-property vehicle booting by prohibiting local bans, setting signage, written permission, rate limits, release rules, and misdemeanor penalties. Supporters said it would provide a more transparent, less costly alternative to towing, while members raised concerns about signage, appeals, and consumer protections. The Bolick amendment made a technical change, and the bill passed as amended. SB 1241, allowing private permitting providers to conduct plan reviews and inspections for single-trade residential projects, drew the most debate: supporters argued it would reduce delays and costs for homeowners and help cities with backlogs, while cities and counties warned about public-safety risks, loss of local control, and liability concerns. After adopting the Payne amendment on immunity, the committee passed the bill 5-2. Finally, the committee passed SB 1366, which creates a Public Property Towing and Impound Practices Study Committee to review fees, standards, insurance, background checks, and related DPS and public-property towing practices. Some members objected that the study committee lacked minority-leader appointments, but supporters said the review was needed before making permanent changes. The committee then began hearing SB 1431, a housing-design bill limiting municipal design standards and restrictions on certain shared features, but the transcript ends before any action on that measure.

Transcript Highlights:

• what software are they using for that? what software are they using for that?
• <04:35:48.639> uh looking at an upgraded um software uh looking at an upgraded um software
• Um, we have ERP software through us.
• client base that do use our software client base that do use our software whether<04:42:21.520><
• > is<04:44:48.718> always that because software is always that because software is always

Keywords: 1189, house, all

Transcript Highlights:

• Army Corps of Engineers had done some testing, and that data had not been readily available.
• they had done Army Corps of Engineer they had done some<00:29:06.080> testing<00:29:06.320>
• Um, we do have difficulty hiring engineers for some of our neighbor islands.
• Is there any software and everything.
• So we now have all four district engineer positions filled on the neighbor islands.

Keywords: 910, house, all

Transcript Highlights:

• And we have some software that is end of life, and the cost associated with that renewal is $150,000.
• We are in the architectural and engineering phase, and the plan is to demolish that site.

Summary: The committee met for an interim appropriations presentation hearing focused on justice administration agencies. Members heard budget requests from the State Attorney’s Office, Public Defenders, the Justice Administrative Commission, Regional Conflict Counsel, Capital Collateral Regional Counsel, and the Guardian ad Litem Office, followed by a presentation from the Department of Juvenile Justice and a brief public comment from a nonprofit advocate. The chair noted that presentations from the Department of Law Enforcement and the Commission on Offender Review would be moved to a later meeting. The state attorney requested funding to true up underfunded circuits under the existing formula, staff 14 new criminal judgeships, replace declining VOCA victim-services funding with general revenue, and cover a projected due process shortfall. The public defender asked for a higher starting salary for assistant public defenders, funding to restore balance in circuits where public defenders lag behind state attorneys, and staffing for new criminal judgeships. Regional conflict counsel and capital collateral regional counsel also sought salary adjustments, additional attorneys and case costs, and competitive area differential funding to address recruitment and retention issues. The Justice Administrative Commission requested funding for Florida PALM readiness and implementation and for IT hardware and software replacement; it also relayed a clerks’ request for reimbursement related to injunctions for protection, Baker Act, Marchman Act, and sexually violent predator cases. The Guardian ad Litem Office said it now has a guardian ad litem for every child in Florida and requested salary increases for senior and managing attorneys to reduce turnover. The Department of Juvenile Justice presented a much larger budget request to expand residential and detention capacity, increase per diem rates, renovate and replace aging facilities, fund the Broward detention center rebuild, improve cybersecurity and the juvenile information system, and cover rising lease costs. Members asked questions about staffing, compensation, detention and residential treatment needs, mental health and substance-use services, and the Broward project timeline. A nonprofit advocate then asked for better data collection on protection orders and related court actions to support funding for domestic violence and recovery services. The committee adjourned without taking any formal votes on the budget requests.

Transcript Highlights:

• So whether software is written, wherever it's written, the Treasuries themselves always stay in America
• And as you know, some of our auto engineers and some of our health care engineers that are working on
• to ask you about the risk of our models being hosted on Chinese servers and the risk of reverse engineering
• American V8 engine gets tariffed on the way to Europe, let alone being given a subsidy.

Transcript Highlights:

• parks When our parks department sees unauthorized camping, when we have somebody within our city engineering
• with this new system, they also created a duplicate or related call in our computer-aided dispatch software
• who they’re contacting, all of that information into one incident in our computer-aided dispatch software

Summary: The Community Safety Committee held an interim work session on crisis response, with members and witnesses discussing how Washington can better integrate 911, 988, mobile crisis, co-response, and alternative response models for behavioral health crises in public spaces. Travis Parker opened with an overview of the Sequential Intercept Model and the crisis care continuum, emphasizing early intervention, 988 access, regional coordination, navigators and peer support, and the need for sustainable braided funding. Several Washington witnesses then described current programs and system gaps, including the growth of co-response teams, the importance of integrating 911 and 988 rather than treating them as competing systems, and the need to reduce unnecessary emergency room use and improve first responder wellness and training. City, fire, and crisis-system representatives described local challenges and reforms. Kim Hendrickson of Poulsbo said most crisis calls still come through 911 and urged better coordination among field-based teams, more behavioral health training for fire/EMS, and more alternatives to ER transport. Laura Pippen, a designated crisis responder, described a strained involuntary treatment system, fewer DCRs statewide, difficulty getting law enforcement support for transports, and limited facility capacity, especially for substance use disorder. Jennifer Stuber and South County Fire’s Keith Sharp highlighted workforce training, a crisis responder certificate program, and first responder wellness efforts. Research witnesses Evan Lauder and James Pine said the evidence is still developing but generally supports on-scene resolution, reduced ED transport and detention in some models, and the importance of clear dispatch protocols, coordination, and ongoing evaluation. Dispatch and program operators then gave examples of how systems are working in practice. Katie Myers of Washington APCO/NENA said 911 remains essential, but needs evidence-based triage protocols, liability protections, and additional funding if it is expected to take on more crisis-response responsibilities. Whatcom County described embedding a “community connector” in the 911 center to coordinate alternative response, while ValleyCom reported that its 988 diversion pilot transferred 2,165 calls with 98% resolved through 988/211 without returning to 911. National examples included Denver’s STAR program, Albuquerque’s Community Safety Department, and Atlanta’s PAD initiative, each showing different ways to route low-acuity or behavioral-health-related calls away from police and toward clinicians, peers, or civilian responders. The session ended with Washington examples continuing, including Whatcom County’s alternative response team, underscoring the committee’s interest in refining and expanding integrated crisis response systems in the next session.

Transcript Highlights:

• Army Corps of Engineers. Turning to page seven.
• Does the Army Corps of Engineers have a- The Army Corps of Engineers operates under a federal paradigm
• I have two engineering degrees, two from the University of Texas. at Austin, one in aerospace engineering
• and the other in civil engineering.
• Corps of Engineers.

Keywords: 1184, house, all

Transcript Highlights:

• Under the bill, only custom software developed for use by a particular user and software governed by
• Health care providers use software. Schools use software. Retailers use software.
• Construction firms use software. Construction firms use software.
• Agriculture producers use software. Professional services use software. Manufacturers use software.
• Software is software and delivered. Software is software and we're going to tax it.

Keywords: 981, all

Transcript Highlights:

• No, we need a software to do it. No, we need a consultant to do it.
• <01:02:12.000> outside<01:02:12.400> Engineers about having Engineers outside Engineers
• about having Engineers outside Engineers sitting<01:02:13.640> and<01:02:13.839> you<01
• And these engineers and architects are the ones that do the projects.
• to hire more Architects and Engineers to hire more Architects and Engineers that<01:11:00.320>

Keywords: 912, senate, all

Transcript Highlights:

• High School, Frank Reichard attended Georgia Institute of Technology, where he studied electrical engineering
• and worked developing software that would collect and analyze data from radar systems.
• Frank Ryard's career as an electrical engineer led him across the globe from California to Germany and

Keywords: 958, all

Summary: The Senate convened with an invocation and Pledge of Allegiance, established a quorum, excused absent senators, and approved the journal from February 17, 2026. The House communicated passage of several bills and requested concurrence, and committee reports were received, including favorable reports on Senate Bills 70, 74, 80, 127, and 154. Senate Bill 191 was also reported and then recommitted to the Appropriations and Revenue Committee. Senate Bill 104 was passed over and retained its place on the calendar. The chamber then took up and passed Senate Bill 47, which provides line-of-duty death benefits for search and rescue volunteers, with supporters emphasizing the dangerous emergency work these teams perform and the need to treat them like other first responders. Senate Bill 159, concerning missing and unidentified persons and aligning Kentucky with federal “Billy’s Law” database requirements, also passed unanimously after testimony about its value in helping families and law enforcement. Senate Bill 85, allowing state retirement beneficiaries to establish special needs trusts, passed unanimously as well, with members describing it as a way to provide long-term security for dependents with special needs. The Senate also adopted Senate Resolution 78 honoring the CSX Santa Train and Senate Resolution 76 honoring Frank Ryard and the Ryard’s Scoreboard for its long-standing role in Kentucky high school athletics. Members spoke about the scoreboard’s importance to athletes, families, and sports coverage statewide. Later, new bills and a concurrent resolution were introduced, including measures on state government, duty-related disability benefits, arrest-related deaths, detainee fatality review, carbon dioxide sequestration, and a mental health alternative response task force. The Senate received notice that Senate Bill 172 had been delivered to the Governor, then recessed for committee meetings and adjourned until February 19, 2026.

Transcript Highlights:

• Company creation and attraction engines.
• So part of what we're trying to do to address that is to work with company creation engines, where they
• So, we are one of the three largest software.

Transcript Highlights:

• We anticipate surge and new nuclear will create over 200 high-paying engineering and technician jobs
• It gets a financial engine that can be utilized and then leveraged to provide funds.
• I did 10 years of software startups, had a $150 million exit, moved to Texas, to start Aalo Atomics.

Bills: HB132, HB 11, HB14, HB132, HB1584, HB1606, HB5061, HB 1041, HB2286

Keywords: nuclear energy, Texas Advanced Nuclear Energy Office, energy policy, regulation repeal, state energy strategy, licensing, reciprocity, regulation, Texas Department of Licensing and Regulation, interstate agreements, advanced reactors, energy security, grant programs, HB 132, Texas Government Code Chapter 418, Public Information Act, confidential records, homeland security, foreign adversary, terrorism

Summary: The committee first took up pending business and quickly reported several measures favorably, including HB 12, SB 1361, SB 1705, SB 1749, SB 1897, SB 2344, SB 2566, HB 3809, and HB 4215, with most sent to the Local and Uncontested Calendar. HB 12’s substitute clarified a limited midterm review of regulatory agencies tied to Sunset Commission recommendations. SB 2696’s substitute changed med spa regulation from a license to a certificate, with training instead of an exam, plus background checks, continuing education, and two-year renewals. HB 3809 dealt with battery energy storage decommissioning and recycling, and HB 4215 was reported without a substitute. SB 1978, concerning interconnection of electric facilities in ERCOT and federal jurisdiction concerns, was reported out on a 5-3 vote after debate, but then the chair later announced the bill was withdrawn and left pending subject to the call of the chair. HB 1899 was also reported favorably, with one nay. A major portion of the meeting focused on HB 14, the advanced nuclear energy bill. Senator Schwertner described it as creating a Texas Advanced Nuclear Energy Office, a nuclear permitting coordinator, a development fund, a completion grant program, and a workforce development program. Testimony was sharply divided. Supporters, including representatives from Fermi America, Dow/X-energy, CPS Energy, Paragon Energy Solutions, Bridge to Nuclear, Aalo Atomics, and the Texas Association of Business, argued that Texas should lead in advanced nuclear, citing future baseload demand, data centers, industrial power needs, supply-chain development, and long-term energy diversification. Opponents, including Public Citizen, Texas Nuclear Watchdogs, Sierra Club, and individual citizens, argued the bill would subsidize unproven, expensive technology, create grants rather than loans, and expose taxpayers to major risk while doing little to meet near-term energy needs. Several members questioned whether the state should fund projects that may not produce grid power for years, and whether the bill’s grant structure and new office were justified. The committee also heard HB 5061, which Senator Schwertner said would prohibit unethical surveillance and misuse of confidential information by state contractors, create a confidential reporting system through the State Auditor’s Office, authorize Texas Rangers investigations, protect whistleblowers, and impose penalties including contract termination, fines, and contracting bans. No public testimony was offered, and the bill was left pending. HB 132, sponsored by Senator Hughes, would extend confidentiality protections for sensitive information to hostile acts by foreign adversaries; it was also left pending after no testimony. HB 1584 was then laid out, with Senator Schwertner explaining it would require utilities to maintain and update priority restoration lists for critical facilities after Hurricane Beryl exposed communication failures, but the transcript cuts off before any action on that bill.

Transcript Highlights:

• Again, costs have gone up over that time period in terms of engineering plan review fees.
• We are asking to increase fees because, under current law, MDH is required to review engineering plans
• These engineering fees have not been increased since 2013, while the plans and the modernization have
• <01:02:51.240> construction<01:02:51.760> plan<01:02:52.079> review engineering
• team with the providing the engineering team with the adequate<01:03:06.880> resources<01:03:

Keywords: 1187, senate, all

Summary: The Senate Health and Human Services Committee met on January 28, 2025, to review Governor’s budget proposals for several health-related licensing boards. The chair said no formal action would be taken and noted that final budget language was not yet available. The committee began with an overview from Bridget Anderson of the health-related licensing boards, who explained that the boards are fee-funded, operate as independent executive agencies, and handle licensing, complaints, rulemaking, and disciplinary matters. She also noted that the Board of Dentistry’s budget includes the Administrative Services Unit and criminal background check program, which can make the budget graphs appear larger than the dentistry board’s own operations. The Board of Dentistry requested funding for a new administrative staff position, estimating about $100,000 in salary, insurance, and fringe costs, to replace support lost when an administrative position was reclassified. Anderson said the board handled more than 300 complaints last year, with cases becoming more complex, especially involving surgical and implant procedures and imaging. Members asked about dental Medicaid access, but Anderson said that issue would be better directed to DHS’s Medicaid oral health division. The Board of Behavioral Health and Therapy requested a full-time position due to rapid growth in the number of regulated professionals, from about 4,000 in 2014 to nearly 10,000 now, and also sought authority to set a fee for out-of-state applicants under the Counseling Compact, with a cap of up to $100 though the board expects to charge much less. The Board of Podiatric Medicine asked to raise its fee ceiling, saying fees had not been increased since 1999 and that the board now faces a structural deficit of about $40,000 per year and declining reserves. Several senators expressed concern about “not-to-exceed” fee authority, calling it too open-ended and suggesting the legislature should scrutinize specific fee needs rather than approve broad ceilings. Similar concerns were raised during the Board of Chiropractic Examiners presentation, where the board sought $100,000 in additional spending authority and a fee increase after 32 years without an adjustment; members questioned the proposed ceiling approach and asked for more historical information before deciding. The Board of Dietetics and Nutrition Practice also discussed fee-setting authority, with the executive director explaining that the board had previously lowered fees without clear authority and later faced audit questions; she requested funding for a vacant administrative position, saying applications and revenues have increased sharply and no fee increase would be needed. The final presentation began with the Board of Pharmacy, which said it serves more than 26,000 licensees and oversees the Prescription Monitoring Program and opioid product registration. The board requested an extension of previously appropriated general fund dollars through fiscal year 2027 to continue paying legal costs tied to the insulin safety net lawsuit, emphasizing that this was not a new funding request but an extension of existing authority. No votes or formal actions were taken during the meeting.

Transcript Highlights:

• This policy requires California to end the sale of all internal combustion engines by 2035, and 17 states
• <00:06:20.479> by combustion engines by combustion engines by 2035.<00:06:22.400> And
• Engineer Battalion, First Marine Division.
• Engineer Battalion, First Marine Division.
• ,<04:24:55.840> technical experienced engineers, technical experienced engineers, technical

Keywords: U.S. House of Representatives Floor Proceedings on Monday, April 28, 2025, 1012, house, all

Transcript Highlights:

• Finally, Senate File 21106 will provide limited funding for engineering review and design for one project
• And the IRS code has been a social engineering program in this country for years, along with government
• And the IRS code has been a social engineering program in this country for years, along with government
• And the IRS code has been a social engineering program in this country for years, along with government
• And the IRS code has been a social engineering program in this country for years, along with government

Keywords: 1187, senate, all

Transcript Highlights:

• But also powerful engines of economic mobility when policy funding, and outcomes are aligned.
• our, uh, agrilife research areas, you think about what we're doing in terms of space and space engineering
• , um, in our College of Engineering, when you think about our Galveston campus, um, uh, with some of
• and engineering tech as well at 6% of our total.
• Strategic scheduling, uh, using, um, AI and, uh, some, um, uh, software, um, that we have purchased to

Transcript Highlights:

• Now you're talking about sales tax on software. So the sales tax on software is...
• It's extending the existing sales tax, which does apply to prewritten software, so not custom software
• It sounds like it’s a tax on software, and software is defined as a set of coded instructions meant to
• And we just make a note related to the software tax.
• At the same time, AB 122 creates a new recurring tax on digital software and remotely accessed software

Keywords: 987, senate, all

Transcript Highlights:

• We also have Don Carlson from Tyler Software.
• It's a unique software just for Cass County.
• do outside of the software.
• software, just like our payroll can be shared.
• So our mobile homes aren't in our tax software.

Keywords: 908, all

Summary: The subcommittee of the Tax Reform and Relief Committee met with a quorum to begin its study of whether the content of North Dakota real estate tax statements should be revised to improve transparency. Legislative Council staff reviewed the background for the study, including House Bill 1176, current statutory requirements for tax statements, and recent changes such as separate line items for bonded debt, primary residence credit, and legacy fund-related amounts. The Tax Department then explained the current statement format and noted that the form is prescribed and approved by the tax commissioner, with changes typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual process for preparing budgets, setting levies, calculating taxable values, and issuing notices and tax statements. They said counties spend significant time coordinating with taxing districts, neighboring counties, and software vendors, and that the new budget hearing notices and valuation notices have not generated much public response. Members raised concerns about the usefulness and clarity of certain line items, especially the legislative tax relief calculation and the primary residence credit, and discussed whether the current statement creates confusion rather than transparency. Testimony also addressed the 3% cap, mill levy worksheets, assessment cycles, and the role of county auditors and tax directors in maintaining accurate values. The committee also heard from software vendors CPT and Tyler Technologies about how legislative changes are programmed into tax systems and how online taxpayer portals can provide more detailed breakdowns of tax bills. Vendors said changes required by law are generally absorbed in contracts rather than billed directly to counties, and they demonstrated web tools and pie-chart style breakdowns that show where tax dollars go. NDACO presented a survey of eight counties estimating tax statement preparation and mailing costs, concluding that outsourced printing tends to be cheaper on average and that total statewide tax statement costs may be roughly $600,000, though the estimate was based on limited data. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• We also have Don Carlson from Tyler Software.
• It's a unique software just for Cass County.
• do outside of the software.
• software, just like our payroll can be shared.
• I mean, the payment by February 15th for our software doesn't... ...for our software doesn't really matter

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.