Transcript Highlights:

• in a tax rate as well as an increase in a tax appraisal district increase, so you get two whammies if
• If you wish to increase the tax rate above the no new revenue rate, when there is a lack of agreement
• Let the voters decide whether they want to have a tax increase.
• Let them hear the plea of the reason why you need a tax increase. Where will the many go?
• But the import is that instead of requiring two people to veto a tax increase without voter approval,

Bills: HB240

Keywords: tax exemption, farm products, ad valorem taxation, tax code, producer ownership

Summary: The subcommittee heard a series of county and regional government bills, with most measures left pending after testimony. HB 2097 would let counties that opt in give sheriff’s deputies an alternative appeal route for certain discipline cases through an independent hearing examiner instead of the Civil Service Commission. The author and a CLEET witness said it would be faster, cheaper, and fairer; questions focused on why the bill was needed and whether sheriffs could already use such a process. No opposition testified, and the bill was left pending. HB 4642 drew extensive testimony after the author said it was prompted by a death involving an out-of-state jail contract. The bill would require counties contracting with out-of-state jail facilities to include Texas-like jail standards and oversight provisions. The author, a former detainee held in Louisiana, his wife, and a Texas Jail Project advocate described poor conditions, lack of accountability, and multiple deaths of Texans housed out of state. The Texas Commission on Jail Standards director said five counties are currently housing 1,251 Texas inmates out of state, mostly because of staffing shortages, and said the bill would give the commission more authority and oversight. The bill was left pending. The committee also heard HB 4350, which would allow peace officers to request redaction of personal information from online real property records. Supporters said officers face retaliation risks and should have protections similar to judges and other officials; a title industry witness cautioned that redaction should not compromise the integrity of land records. The bill was left pending. HB 3687 would require county fire marshals in counties over 100,000 to meet specified training and certification standards, and HB 4105 and HB 4205 would give Harris County preferences in construction contracting and require pay parity for comparable law enforcement ranks within the county, respectively; all drew support from county officials and were left pending. HB 5403 would repeal a special rule requiring Dallas and Tarrant county sheriffs to get commissioners court approval for commissary disbursements, and it was also left pending. Later, HB 4462 would let elected county officials in large counties choose outside counsel in civil cases involving them, rather than relying solely on the county attorney. Supporters argued this would reduce conflicts of interest and protect officials’ reputations; questions centered on who qualifies and whether it could conflict with county interests. Finally, HB 240 would restore a five-member quorum requirement for Harris County tax levies, effectively requiring all commissioners to be present before a new tax rate can be adopted; supporters framed it as a taxpayer protection, while the Conference of Urban Counties opposed it as giving one member a de facto veto and potentially disrupting the budget process. Both bills were left pending.

Transcript Highlights:

• tax exemption that allows the vesting of the opportunity to apply upon project final site plan approval
• for the missing middle property tax exemption for one year.
• The bill also expands the availability of data to be considered for the property tax exemption opt-out
• Senate Bill 680 addresses this double taxation by creating a sales tax exemption for electricity sold
• This bill updates Florida's property tax exemption...

Bills: S0118, S0450, S0678, S0680, S1074, S1520

Keywords: recreational vehicle parks, special assessments, property tax, occupancy rates, commercial assessment, ad valorem, homestead exemption, disabled veteran, veteran surviving spouse, first responder, line of duty, service-connected death, tax exemption transfer, remarriage, primary residence, Florida Statutes 196.081, property appraiser, local government revenue, surviving spouse tax relief, alcohol distribution

Summary: The Committee on Finance and Tax met with a quorum present and heard several bills, most of them focused on tax policy and property-related exemptions. CS/SB 118 clarified how non-ad valorem special assessments apply to recreational vehicle parks, and an amendment removed a requirement that local governments consider RV park occupancy rates when apportioning assessments. The bill was supported by a Florida Retail Federation representative and was reported favorably. The committee also reported favorably on SB 1520, which modifies Live Local Act property tax exemption provisions by extending the vesting period for the missing middle exemption and expanding the data used for local government opt-outs; SB 678, which reestablishes the framework allowing distributors to deduct unsellable alcohol from monthly excise tax; and CS/SB 680, which creates a sales tax exemption to address double taxation on electricity used at EV charging stations. Each of these bills had support from industry or trade groups, and CS/SB 680 drew comments from Senator Gaetz praising the bill as a solution to prior tax collection confusion. The committee then approved CS/SB 450, which updates property tax exemption rules for surviving spouses of permanently and totally disabled veterans by allowing transfer of a larger portion of the exemption to a new homestead; an amendment raised the transferable amount to up to 120% of the prior exemption. The final bill, CS/SB 1074, was amended to establish uniform rules for rounding cash transactions to the nearest nickel in light of the Federal Reserve’s suspension of penny distribution, while preserving tax calculations and providing liability protections; it also included safeguards for pawn and recycling transactions. All bills considered were reported favorably, Senator Gaetz asked to be recorded as voting yes on all bills, and the committee adjourned without objection.

Transcript Highlights:

• The increased homestead exemption amount is a 40% increase in the existing homestead... exemption of
• Approved increases to the Homestead exemption.
• You were in Robin Hood; tax relief took you out, and then we had a record tax increase during the 2022
• Because the local governments increase their taxes and eat that up.
• If we're trying to control tax rates to bring taxes down overall and see an increase in the homes.

Bills: SB4, SJR2, SB 4, SJR 2

Keywords: property tax, homestead exemption, school funding, state aid, constitutional amendment, SJR 2, Senate Joint Resolution 2, property tax relief, school property tax, ad valorem tax, residence homestead, school district taxes, Texas Constitution Article VIII, public school finance, homeowner exemption, elderly exemption, senior tax relief, disabled exemption, tax year 2025, voter approval

Transcript Highlights:

• Of the states that do tax contacts and glasses, some of them only tax ... glasses.
• both state and local taxes?
• Is there still a local tax? In the states that do tax, they're exempt.
• , an insurance premium tax credit, or a utility tax credit for donations to eligible rural hospitals,
• insurance premium tax credit, and utility tax credit.

Bills: SB1, HB176, HB86, SB1, HB176, HB86

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, HB176, Alabama sales tax, use tax, sales and use tax exemption, optical aids, eyeglasses, contact lenses, prescription glasses, vision care, optometrist, ophthalmologist, optician, medical devices, local option tax exemption

Transcript Highlights:

• The property tax increases, etc.
• The Washington data center tax exemption is based on longstanding sales tax exemptions...
• The data center sales tax exemption is based on longstanding sales tax exemptions for manufacturing equipment
• property tax exemption.
• property tax exemption.

Bills: SB5989, SB5898, SB6240, SB6244, SB6231, SB6228, SB6220

Keywords: aircraft fuel tax, tax revenue distribution, aviation funding, transportation, state revenue, aeronautics, taxation, aircraft fuel, state funding, aviation fuel, hazardous substance tax, air quality, noise mitigation, environmental impact, tax exemption, agriculture, hazardous substances, crop protection, warehousing, data center

Summary: The Ways and Means Committee met on January 26, 2026, beginning with a work session on Washington’s aviation fuel tax compliance. WSDOT Aviation described its small division and explained the FAA’s long-running rules requiring aviation fuel tax revenues to be reinvested in aviation-related purposes. Staff said Washington’s current approach has been under FAA review for years, with an approved action plan in 2022, a follow-up FAA audit in 2024, and a recent FAA letter questioning some claimed offsets; the state has until February 18 to respond. Testimony emphasized that noncompliance could expose Washington to major federal grant withholding, potentially up to about $1.2 billion, and possibly litigation. Senators asked about the federal authority, who pays the taxes, and whether Boeing is affected; staff explained the taxes are state taxes paid by aircraft fuel purchasers or distributors and that the issue does not directly target Boeing manufacturing. The committee then heard three related aviation bills. SB 5989 would redirect a portion of the state sales and use tax on aircraft fuel to the aeronautics account and require reporting on the revenue shift and aviation project impacts; supporters, including the Port of Seattle, airport managers, pilots, and port officials, said it was a measured step toward FAA compliance and airport funding. SB 5898 would redirect hazardous substance tax, petroleum products tax, and oil spill-related taxes on aircraft fuel to the aeronautics account; supporters said it would bring the state into compliance, while ports, counties, Ecology, and business groups warned it would significantly reduce funding for MTCA and other environmental programs. SB 6240 would create a new aircraft noise and air quality mitigation account funded by a portion of hazardous substance tax revenue for Commerce-run grants to affected communities; it drew support from some community and environmental justice advocates and opposition from airport groups and business organizations, which argued it would further divert MTCA funds and was not the best path to FAA compliance. The committee also heard SB 6244, which would extend a hazardous substance tax exemption for certain pesticides from 2028 to 2038. Agricultural groups and warehouse/logistics representatives supported the bill, saying it helps keep crop protection products stored in-state and supports food security and rural jobs. Next, SB 6231, a governor-request bill, would repeal the sales and use tax exemption for data center refurbishments and replacement server equipment. OFM and counties supported it as a revenue-raising measure, while data center companies, utilities-related employers, and industry groups opposed it, warning of lost investment, jobs, and competitiveness. SB 6228 would repeal the preferential B&O rate for prescription drug resellers; OFM supported it as an outdated preference, while pharmacies, wholesalers, grocers, and business groups opposed it, arguing the tax would be passed through to pharmacies, hospitals, insurers, and patients and could worsen pharmacy closures. Finally, SB 6220 would broaden a property tax exemption for nonprofit low-income homeownership projects so the exemption survives certain transfers and temporary community uses; it had no public testimony, and the sponsor said it was intended to narrowly protect a community land trust project from losing its exemption because of limited community use. The last bill, SB 5880, would allow blood and breath toxicology results to be admissible if tested by certified/accredited labs, not just the state toxicologist’s lab; Seattle, prosecutors, and the State Patrol supported it as a way to reduce long DUI toxicology backlogs, while counties raised equity and cost concerns and suggested a more limited pilot approach.

Transcript Highlights:

• We increased the amount of funding for the gifted line item.
• We increased some funding for the battleship, increased funding for the resource conservation and development
• ><c> um</c><00:08:58.320><c> funding</c><00:08:58.640><c> for</c> increased the amount of um funding
• We increased some the gifted line item.
• ,</c><00:09:02.880><c> increased</c> funding for the battleship, increased funding for the battleship

Bills: SB342, SB342, SB159

Keywords: land bank, land bank authority, local land bank authority, Alabama Land Bank Authority, tax delinquent property, tax sale, tax lien, redemption period, quiet title, blight remediation, vacant property, foreclosure, ad valorem tax, property tax exemption, intergovernmental agreement, county government, municipal government, redevelopment, brownfields, floodplain management

Transcript Highlights:

• Property tax exemption for physical improvements made to a single-family dwelling damaged by a natural
• Last year, two changes were made: estate tax rates were raised, and the exemption was increased to $3
• The 2025 increased rate schedule and exemption threshold have only been in effect since June.
• Turning to some property tax exemptions, there are several exemptions from property tax available in
• So I'm looking at the property tax exemption and the definition is changed.

Bills: SB6114, SB6244

Keywords: excise tax, definitions, tax law, taxation, fixtures, affixed, tax exemption, agriculture, hazardous substances, crop protection, warehousing, 904, all

Transcript Highlights:

• </c> a refundable sales tax sales and use tax a refundable sales tax sales and use tax exemption<00:04
• the</c><00:56:26.520><c> fair</c> the sales tax exemption on the the fair the sales tax exemption on
• > motans</c> know increasing taxes for 300,000 motans know increasing taxes for 300,000 motans we<01:
• </c><01:21:15.400><c> in</c> increase taxes on 300,000 motans in increase taxes on 300,000 motans in
• tax increases that affected only were tax increases that affected the<01:25:32.960><c> middle</c><01

Bills: HF1833, HF148, HF1127, HF1227, HF1681, HF1974, HF1106, HF1016, HF2197

Keywords: sales tax, education funding, construction, Aitkin Public Schools, tax exemption, refundable credit, HF148, use of force training, deadly force, peace officer training, police training, law enforcement, POST Board, Board of Peace Officer Standards and Training, scenario-based training, de-escalation, defensive tactics, force-on-force training, stress management, officer wellness

Transcript Highlights:

• And I have a tax exemption, an ag exemption.
• It is a property tax increase. I can't say it any plainer than that. It's a property tax increase.
• Tarrant County Appraisal District of new tax-exempt properties on our tax roll.
• And these tax exemptions often last for 99 years.
• The HFC tax exemption tool is one of three Texas multifamily property tax exemptions.

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

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

Transcript Highlights:

• HB 636 seeks to foster a collaborative strategy to... ...increase communication across people experiencing

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

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

Transcript Highlights:

• And so written commercial use exemption.
• There's a request from them to increase...
• There's a request from them to increase... We have a motion from Senator Hatcher.
• assessor, tax collectors, revenue commissioners, license commissioners, and even assistant tax assessors
• Between local officials for county commissioners, probate judge, sheriffs, tax assessor, tax collectors

Bills: SB249, SB259, HB67, HB214

Keywords: municipal tax, license fee, local tax increase, ordinance, public hearing, 30-day notice, municipal notice requirements, city council, town council, Alabama municipalities, Code of Alabama 1975, Section 11-45-2, open meetings website, newspaper publication, local government finance, tax transparency, fee increase, municipal ordinance procedure, University of South Alabama, Board of Trustees

Transcript Highlights:

• receive an exemption from county property taxes.
• exemption would be able two 24-month extensions to this tax exemption would be able to do so if they
• So as you heard, we already have a tax exemption from real estate excise tax for affordable homeownership
• So as you heard, we already have a tax exemption from real estate excise tax for affordable homeownership
• from sales tax. local government associations like WASAC to the exemption from sales taxes for live

Bills: HB2175, HB2227, HB2528, HB2292, HB2257, HB2608

Keywords: durable medical equipment, sales tax exemption, healthcare accessibility, cost reduction, nonprofit providers, affordable housing, real estate tax, exemption, housing policy, tax incentives, real estate excise tax, REET, growth management act, GMA, local government finance, capital facilities plan, comprehensive plan, county tax, city tax, voter approval

Summary: House Finance heard a series of bill briefings and public hearings on tax and revenue measures. HB 2175 would exempt free durable medical equipment providers from retail sales and use tax on certain equipment purchases; the sponsor and a nonprofit provider testified that the bill would help charitable organizations furnish wheelchairs, walkers, scooters, beds, and similar items at no cost to patients, while staff said the Department of Revenue expects a small general fund revenue loss and some administrative costs. HB 2608, a reintroduced version of last year’s HB 1210, would require nuclear facility projects seeking the targeted urban area property tax exemption to meet specified labor standards and allow cities extra time to complete projects; supporters said it would help attract major clean-energy manufacturing and jobs, while opponents from contractor groups, environmental advocates, and others objected to the PLA/labor requirements, the tax preference for nuclear projects, and the potential impact on competition and local taxpayers. The committee also heard HB 2227, which would extend an existing REIT exemption for self-help housing to other nonprofit affordable homeownership programs such as community land trusts; sponsors and housing providers said it would lower closing costs and preserve long-term affordability, and staff said the exemption applies to the nonprofit-to-buyer sale, not later resales. HB 2528 would let counties and cities that voluntarily fully plan under the Growth Management Act impose the second local REIT without voter approval; supporters said it would give all GMA cities the same tools to fund sidewalks, ADA work, and other infrastructure, while opponents argued it would raise homeownership costs and remove voter approval for a tax increase. The committee then heard HB 2292, which would subject gains from qualified small business stock to Washington’s capital gains tax beginning in 2026. Staff said the bill would affect about 260 taxpayers and raise roughly $1.2 million in fiscal year 2027, while the sponsor argued it closes a loophole that mainly benefits wealthy investors and does not affect the standard deduction or other existing exemptions. Testimony split sharply: tax policy advocates supported the bill as a way to make the tax code less regressive, while startup founders, venture and tech industry representatives, and small business groups warned it would discourage investment, hurt founders and early employees, and push innovation activity out of state. Finally, HB 2257 was briefed as a Department of Revenue request bill making technical and administrative tax-code changes, largely to codify guidance tied to last year’s sales-tax-on-services legislation; staff said the changes are intended to clarify definitions, exclusions, sourcing, and related tax treatment, and DOR testified in support, explaining that the bill would give taxpayers statutory certainty for rules the department has already been enforcing administratively.

Transcript Highlights:

• For those who don't deal on this regularly, GPLET again is a mechanism where the cities use their tax-exempt
• The question is, do we enter into a development agreement and give them tax-exempt... ...status for eight
• These projects are expanding Mesa's tax base, increasing economic activity, and supporting long-term
• We've seen rent and property tax increases all over the state, and everything is so much more unaffordable
• We've seen rent and property tax increases all over the state, and everything is so much more unaffordable

Bills: SB1221, SB1293, SB1294, SB1430

Keywords: taxpayer protection, law interpretation, transparency, public hearings, tax policies, GPLET, abatement, tax incentives, local government, property improvement, central business district, property tax, assessment, destruction, proration, Arizona Revised Statutes, Arizona tax corrections act, transaction privilege tax, sales tax, use tax

Transcript Highlights:

• No tax increase. Senate Bill 190 does not raise taxes.
• It does not increase the tobacco tax or create any new taxes.
• It's a significant tax increase on investment.
• This is a tax increase on New Mexico employers.
• Second point, Madam Chair, it's not an increase in taxes. We are detaching from federal decreases.

Bills: SB190, SB152, SB77, SB150, SB151, SB156, SB172, SB182, SB185, SB212, SB170, SB133, SB174, SB163

Keywords: cancer treatment, revenue bonds, Gila Regional Medical Center, Nor-Lea General Hospital, healthcare funding, telecommunications, low-income assistance, lifeline, broadband, rural broadband, universal service fund, public regulation commission, PRC, 911 surcharge, telecommunications relay service, VoIP, mobile service, internet affordability, digital equity, digital inclusion

Transcript Highlights:

• So currently, it's already a tax-exempt transaction.
• to get worked on, and they give it back to me and I fly the plane out to do whatever, that's already tax-exempt
• ... ...and amended the sale and sales tax.
• income tax.
• Yeah, so if this business... anytime there is an increase in expenses... ...anytime there is an increase

Bills: HB61, HB327, HB253, HB297

Keywords: home school, career and technical education, public schools, K-12 education, enrollment policy, parental leave, state employees, adoption, employee benefits, aircraft tax, aviation tax, sales tax exemption, use tax exemption, lease tax, rental tax, commercial aircraft, air carrier, airline, aircraft parts, maintenance

Transcript Highlights:

• It consolidates the state property tax levy, as well as expands the property tax exemption program for
• This amendment just exempts the live presentations tax that we passed just recently, exempts libraries
• It just exempts them from sales taxes.
• I do recognize the importance of the property tax exemption.
• But unfortunately, as much as I want to provide tax relief, because of this tax increase in here, I'm

Bills: SB5994, SB6244

Keywords: timber tax, school funding, levy failure, tax distribution, education funding, tax exemption, agriculture, hazardous substances, crop protection, warehousing, 904, all

Transcript Highlights:

• Well, good morning, everybody, and welcome back to Finance and Tax.
• House Bill 1382, which is the gas tax.
• pay your property tax on.
• Under current law, most people pay their property taxes.
• The next issue is with the tax statements.

Bills: SB2397

Keywords: oil and gas, tax exemption, development incentive wells, gross production tax, flaring, 908, all

Summary: The Senate Finance and Tax Committee met and first took up House Bill 1382, the gas tax bill. Members explained an amendment to ensure that the proposed three-cent gas tax distribution would include all counties and townships in oil-producing counties, rather than excluding non-oil-producing counties as in the original draft. The committee adopted the amendment unanimously, but then held the bill for the time being because of related work on the Department of Transportation budget in the House. The committee then turned to House Bill 1168, a large hoghouse amendment that combined the bill with the contents of House Bill 1176 and added technical corrections. The proposal would raise the primary residence property tax credit maximum from $1,250 to $1,650, keep the 75% cap with a $500 floor, and extend the credit to voter-approved levies while excluding special assessments. Other changes discussed included aligning the disabled veterans property tax credit with the $200,000 exemption level, adjusting budget and distribution dates so taxing districts are made whole sooner, exempting townships from a general-election vote requirement for levy increases, and modifying school funding formulas so schools are not shortchanged if mill levies are reduced under the cap. Testimony from the Association of Counties and the State Supervisor of Assessments was generally supportive of the technical cleanup and implementation changes, but they raised concerns about the June 1 distribution date, application timing, and the practicality of some programming and administrative changes. Committee members also discussed the policy and messaging implications of the 75%/floor structure and the difficulty of applying the credit to certain voter-approved levies. No final action was taken on House Bill 1168; the committee agreed to continue working on amendments and recessed until later in the day.

Transcript Highlights:

• Exemption Amendments.
• ,</c> it's sales tax, it applies to use tax, it's sales tax, it applies to use tax, everything's<00:05
• Chairman, committee, I bring to you Senate File 39, long-term homeowner tax exemption amendments.
• </c><00:20:06.559><c> Uh,</c> homeowner tax exemption amendments.
• Uh, homeowner tax exemption amendments.

Bills: SF0079, SF0080, SF0039

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039, SF0079, SF0080

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all

Transcript Highlights:

• The equipment that's needed to do that is being requested for an exemption on sales tax.
• There's only an increase in sales tax if there's an increase in barrel production.
• , Madam Chair, is we have a cost of the sales tax exemption, but on the flip side, the increasing amount
• If you have increased production, you're bringing in sales tax severance tax revenue.
• Perry hit on that; there will be an increase in the severance tax as production goes up.

Bills: SB1211, SB1574, SB2774, SB2873, SB2900, HJR4

Keywords: hydraulic fracturing, sales tax exemption, oil and gas, environmental impact, water reuse, justice, judicial council, centers of excellence, court operations, recognition program, franchise tax, retail trade, tax classification, business regulation, economic impact, SB 2873, Texas Tax Code, electronic filing, e-filing, tax reports