Video & Transcript Research : 'Estates Code'
Page 73 of 474
TX
Texas 89th Regular
Senate Committee on Health and Human Services Mar 11th, 2025
Health & Human Services
Transcript Highlights:
- Businesses like management companies, real estate services, and staffing agencies can be subsidiaries
- is in chapter 36 of the Human Resources Code.
- market is in Houston is, or what real estate market in Lubbock, Texas is, or Tohoku.
- So we appreciate the update to the code and we appreciate the intent of what it's doing.
- It wouldn't be one code wrong.
NH
New Hampshire 2025 Regular Session
House Ways and Means (01/07/2025)
Transcript Highlights:
- <00:14:26.160>
uh change um I'm now a real estate uh change um I'm now a real estate uh broker - real estate.
- <00:33:03.440>
to <00:33:03.519>get own real estate and I'm ready to get own real estate - found the tax code found the tax code complicated<03:22:02.840>
uh <03:22:03.040>having - if we were to simplify that tax code if we were to simplify that tax code and<03:38:47.080>
the
Summary:
The meeting was an introductory Ways and Means Committee orientation led by Chair John Janigian. Members went around the room introducing themselves, with several returning legislators and several freshmen describing their backgrounds in business, education, public service, finance, transportation, journalism, military service, and nonprofit work. Janigian explained his own legislative history and professional background, and other members, including Bill Bolton, Fred Doucette, Mary Ford, Jim Tierney, Scott Brier, Thomas Oppel, Mary Murphy, Representative Spar, Susan Elberger, Dennis Malloy, Jordan Ulery, and Julius Soti, briefly described their prior experience and reasons for serving on the committee.
The chair then outlined the committee’s role. He said Ways and Means is responsible for revenue estimates that Finance will use to determine how much the state can spend over the next biennium, and that the committee would spend the next five to six weeks developing its best revenue estimate, due around February 15. He also explained that the committee hears from state agencies and departments about how taxes are created, collected, and performing against expectations, and that it reviews bills affecting state revenue, including tax increases, tax decreases, tax removals, and fee-related measures.
Janigian noted that the committee had five bills at the time of the meeting and expected more to be referred. He explained that most would be first-committee bills, though some second-committee bills could come over if they involved taxes or fees after passing policy committees. He used marijuana-related legislation as an example of a bill that might first go to another committee and later reach Ways and Means if it had fiscal implications. No votes were taken; the meeting was informational, and members were told how to participate in hearings and follow-up questions during regular committee work.
MN
Minnesota 2025-2026 Regular Session
Facing Minnesota's Affordability Crisis by Addressing Healthcare Costs and Home Construction Hurdles May 1st, 2026
Minnesota Senate Floor Meeting
Transcript Highlights:
- And obviously building codes are intended to provide for a safer home, and we all understand that.
- , you know, as we we add building codes, you know, as we we add things<00:18:28.280>
there <00: - A community has to have a building inspector to ensure that the home is being built to code.
- <00:25:11.800>
And increase in our real estate taxes. - And increase in our real estate taxes.
TX
Transcript Highlights:
- I'm not concerned at all about the definitions in the penal code.
- I'm not concerned at all about the definitions in the penal code.
- There are definitions in the penal code. I chose not to read all of it.
- There are definitions in the penal code.
- Speaker, members, Senate Bill 1341 modernizes manufactured home code. Move passage.
Summary:
The House convened with a quorum, offered an invocation, led the pledges, and approved a series of routine motions, including excusing absent members and granting permission for several committees to meet while the House was in session. Members also adopted several memorial and recognition resolutions, including H.R. 1023 honoring Christian Beerbill, H.R. 1033 recognizing International Bereaved Mother’s Day, and H.R. 877 recognizing Urban League Advocates Day. The House also recommitted SB 17 and HB 4211 to committee and postponed SCR 27 and HB 2145 for later consideration.
The chamber then took up a long third-reading calendar of bills covering a wide range of topics, including Sunset review measures, health care workforce and pricing, child custody and family law, Medicaid, rural ambulance grants, energy reporting, public information requests, trail development, virtual meeting disruptions, occupational licensing, protective orders, county leave pools, animal cruelty, infrastructure, and higher education. Most bills were explained briefly by their authors and passed with broad support, though several drew notable opposition, including HB 5265, HB 2402, HB 3000, HB 3237, HB 3326, HB 1056, HB 281, HB 3308, HB 1043, HB 1234, HB 1193, HB 294, HB 809, HB 334, HB 2037, HB 285, HB 1353, HB 3960, HB 4044, HB 4264, HB 2807, HB 3349, HB 4406, HB 1593, HB 1899, HB 1201, and others.
Several bills prompted extended debate or amendments. HB 3237, extending public energy-use reporting for state and higher-education buildings, passed after questions about its public-sector-only scope and energy savings. HB 3326, addressing public service loan forgiveness credit for adjunct professors, initially failed on a 69-70 vote but later passed after verification and machine corrections. HB 3211, concerning optometrists in managed care plans, adopted a Buckley amendment before passing. HB 2213 on Texas Windstorm Insurance Association board composition adopted a Metcalf amendment requiring certain board members to be Texas residents. HB 412, dealing with harmful materials and sexual performance of a child, generated extensive questioning about its scope, existing legal standards, and effects on educators and medical professionals; the excerpt ends during that debate.
ND
North Dakota 2025-2026 Regular Session
Legacy and Budget Stabilization Fund Advisory Board Mar 31st, 2026
Transcript Highlights:
- Sometimes real estate will outperform equities and vice versa.
- That's a little bit low for real estate as well.
- But when we look across the real estate sectors, over time, typically real estate is a very durable,
- Well, is it cash flow that becomes a problem with real estate?
- And the story here is that our real estate managers had some troubles, and many, if not all, real estate
Summary:
The committee met to approve prior minutes and receive updates on the Legacy Fund transparency website and fund performance. Staff reported the website procurement was in contract negotiations, with a planned go-live around November 1, and that the site would provide downloadable, more transparent information on fund holdings, allocations, history, and legislative appropriations while protecting confidential data. The investment office then reviewed performance through January 2026, describing strong returns relative to benchmarks, noting real estate and fixed income as weaker areas, and explaining that the fund’s diversification and internal management had helped offset market volatility, including recent geopolitical impacts.
Members also discussed the in-state investment program, especially the Bank of North Dakota’s CD-match allocation. Several members questioned whether the program had been static for years and whether the uncommitted balance should remain parked there if it was not being used. The committee voted to pause further transfers into the program until the Bank provides a report and the committee can consider possible statutory changes; the motion also requested a cost-benefit analysis from RVK, and it passed by roll call vote.
In the afternoon, RVK presented its review of the investment policy statement as it relates to the in-state investment program. The consultant said it found no major policy impediments, and that implementers and stakeholders generally felt the program was proceeding as intended. RVK emphasized best practices such as third-party due diligence, competitive risk-adjusted returns, diversification, pacing, and exit strategies, while cautioning that required lower-return investments or spending commitments can create pressure on the fund’s long-term real value. The consultant also raised ancillary concerns about state-level concentration risk, the need to distinguish between public and commercial infrastructure, and the lack of a central repository for all state funding commitments to the same projects.
TX
Texas 89th 2nd C.S.
Licensing & Administrative Procedures Apr 1st, 2025
Licensing & Administrative Procedures
Transcript Highlights:
- Chapters 73.51C of the Texas Administrative Code.
- Without triggering real estate licensing requirements just as individuals may.
- Chairman and members, um, HB 3012 removes a mandated $3 course fee from the education code.
- Uh, that, that's not the terminology that's used in the code.
- Um, Invention Vineyards and Oklahoma Estates, um.
WV
West Virginia 2026 Regular Session
WV Senate Finance Committee in Session Jan 19th, 2026 at 02:59 pm
Transcript Highlights:
- All of our fees, though, are set in code with dollar amounts.
- A lot of these things are policy, but they're set by code.
- Largest real estate company in the state of West Virginia.
- Back up to the real estate transactions. Explain that to me again.
- Does state code not say where that $500 goes? No.
Summary:
The Senate Finance Committee met with a quorum, approved the minutes from the prior meeting, and heard budget presentations from the Secretary of State, the Attorney General, and the State Auditor. The Secretary of State’s office described its FY27 budget, emphasizing efficiency gains from technology, election security work, and business services. It said it is operating with fewer staff than a decade ago, but rising costs and outdated statutory fees are creating deficits in service of process and other operations. The office asked the committee to consider either increasing fees or allowing it to retain a larger share of business-service revenue, and it also proposed creating an Office of Entrepreneurship to help small businesses navigate state government, grants, permits, and related services.
Committee members questioned the Secretary of State’s office about fee increases, the current 50-50 split of certain revenues with general revenue, and whether the proposed entrepreneurship office would duplicate existing services. The office said it would complement, not replace, Commerce, SBDC, or grant programs, and would report metrics and policy recommendations to the legislature. The Attorney General then requested a one-time $2 million special revenue appropriation to hire additional lawyers and support staff, citing increased litigation, federal and state legal work, and the need to defend new laws. He also discussed embedded DMV lawyers handling DUI revocation hearings and said the arrangement costs the office just over $200,000.
The State Auditor reported that his office is largely self-funded through special revenue and said he wants to reduce reliance on general revenue over time. He highlighted savings from renegotiated leases and an open government contract, discussed the need for more auditors in the Chief Inspector’s Division, and described fraud recovery and P-card operations. A major topic was delinquent land sales: the auditor said the office sold about 17,000 parcels last year and believes online bidding and better marketing could generate substantially more revenue, with the surplus potentially shared among counties, the state, and other programs. Members also asked about securities fee changes, fairness hearings, fire department audits, IT/cybersecurity, and how surplus proceeds from delinquent land sales should be handled. The committee adjourned after the presentations and questions.
AR
Arkansas 2026 Regular Session
ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT Mar 16th, 2026
ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT
Transcript Highlights:
- I mean, I don’t know what legislation or code set this up or how long we’ve been doing it.”
- “I mean, I don’t know what legislation or code set this up or how long we’ve been doing it, but this
- I thought I would just start by explaining that on these three, the reason we are here is Arkansas Code
- “Arkansas Code Annotated 10-3-312, which requires us to notify the Bureau of Legislative Research of
- And that's Arkansas Code 26-37-204(f). Senator Penzo, you're recognized. Thank you, ma'am.
Summary:
The committee first reviewed several wage-claim and labor-related litigation reports from the Department of Labor and Licensing. Members questioned the department’s authority and jurisdiction, whether it was acting like a court, and why it sought attorney’s fees and costs. Department staff explained that the claims arose under the Arkansas Minimum Wage Act and related labor statutes, that the department investigates small wage claims and can file suit when informal resolution fails, and that filing fees are waived by statute though service costs may be incurred. The committee reviewed individual cases, including one where the employer had not proven cash payments, another that had already been paid and dismissed, and a third where service could not yet be completed. The committee then voted to review or batch-file the labor items.
The University of Arkansas System then reported on three pending lawsuits under the litigation-notification statute. One case involving a tenured professor alleging age and race discrimination had already been resolved and dismissed after the university re-engaged in discussions about a position. A second case involving a former employee alleging ADA and FMLA retaliation was moving forward after partial dismissal and an answer denying liability. A third case involved a former vendor employee alleging retaliation tied to a parking ticket; members asked about individual-capacity exposure for a university police sergeant, and counsel explained that punitive damages could potentially create personal exposure. The committee reviewed each report.
The Department of Finance and Administration presented a proposed tax settlement reducing a sales-and-use tax assessment from about $48,000 to $20,000, with interest and penalties waived, and the committee approved it. The Claims Commission then presented several claims and settlements, including an unpaid salary differential for the Department of Health, reissued warrants, unpaid bills for DHS, and multiple negotiated settlements involving UAMS, Arkansas State Police, and ARDOT; these were generally approved or batched for approval. The most extensive discussion involved a settlement between the Teacher Retirement System and Tetronics International Limited in liquidation, arising from losses tied to the failed Blue Oak project; members questioned the company’s liquidation status, the prior investment loss, and why the matter was settling for $65,000, and the committee ultimately affirmed the settlement.
The committee also heard a disputed tax-sale claim involving the Commissioner of State Lands, where a claimant argued that excess proceeds from a 2009 tax sale should have gone to her family rather than escheating to the county. After testimony from the claimant and counsel, members debated sovereign immunity, heirship, and whether the committee could or should award the $4,200 overage. The motion was amended and then replaced with a motion to hold the matter over for further review in a future joint session, which passed. Finally, the committee considered an appeal by Andrew Simpson challenging dismissal of his claim against the Arkansas Court of Appeals; after Simpson and court staff explained the underlying dispute, the committee reviewed the dismissal and the matter was held over for further consideration.
MN
Transcript Highlights:
- The store uses a tax matrix, which is a list of sales transactions along with a product code.
- The product code is matched with our sales tax laws.
- Certain products are coded as taxable and others are exempt.
- Even so, the retailer does not change the code.
- <01:07:16.480>
tax family member uh for real estate tax family member uh for real estate tax
Summary:
The Senate Tax Committee first approved the minutes from the previous meeting and then took up Senate File 11 at the request of the Judiciary Committee. The bill was removed from the table, recommended to pass, and referred to Judiciary. Members explained that the request was tied to data practices language in the bill and Judiciary’s jurisdiction over that subject.
The committee then heard Senate File 268, as amended by the A1 amendment. Senator Nelson said the bill would extend a sales tax exemption for certain physician-prescribed, non-durable medical goods to publicly and privately held health plans, aligning them with treatment already given to Medicare, Medicaid, and other government-paid plans. Testifiers from Corner Home Medical and the industry said current tax rules are confusing, audits are burdensome and expensive, and providers often end up paying tax themselves because insurers do not pay retroactively. They argued the bill would reduce administrative burden and create parity in the tax code. The committee adopted the A1 amendment and laid the bill over.
Finally, the committee heard Senate File 88, also amended by an A1 technical change. Senator Klein said the bill is intended to prevent the Department of Revenue from issuing retroactive assessments when taxpayers relied in good faith on prior audit guidance, so long as there was no material change in law, court interpretation, federal adjustment, or written notice from the commissioner. Department of Revenue staff said they had no formal position but explained how the bill would affect sample audits and noted it would require more detailed written guidance; they said normal audits would not change much. Supporters from the CPA Society and several senators said the bill would provide certainty and protect taxpayers from unexpected back taxes, while one senator questioned whether the bill was needed and whether it would bypass settlement or litigation. The bill was laid over after discussion.
HI
Hawaii 2026 Regular Session
SPEED Task Force (STF) - Tue Jan 6, 2026 @ 9:30 AM HST
Hawaii House Floor Meeting
Transcript Highlights:
- And so those our construction codes.
- We've seen and uh our building code We've seen and uh our building code officials<00:34:57.359><
- real estate development. real estate development.
- archaeology and real estate development. archaeology and real estate development.
- >> State Building Code Council. >> State Building Code Council.
MN
Minnesota 2025-2026 Regular Session
Minnesota House Taxes Committee considers proposed 'wealth tax' 4/7/26
Transcript Highlights:
- kind of code in the country touches. kind of code in the country touches.
- The bill ties valuation to the federal estate tax standard under Internal Revenue Code Section 2031.
- , real estate, real estate, intellectual<00:40:24.200>
property, <00:40:24.960>tangible - Internal Revenue Code Section 2031. Internal Revenue Code Section 2031.
- . code. code.
Summary:
The committee heard presentations on two tax bills: House File 4123, by Representative Agbaje, would expand Minnesota’s net investment income tax to include certain business income, especially income from S corporations and LLCs not subject to federal self-employment taxes, while keeping the current rate and million-dollar threshold; she said it would raise an estimated $88.7 million next year. House File 4616, by Chair Gomez, would impose a 1% annual tax on fortunes above $10 million. Gomez framed the bill as a response to growing wealth inequality and argued that wealthy households and large fortunes should contribute more to public services, while Agbaje said her bill would broaden the tax base and help meet state needs.
Public testimony was sharply divided. Supporters, including Nan Madden of the Minnesota Budget Project, Erica Mominee of the Minnesota Association of Professional Employees, Lauren Richards, and teacher Kristen Sinicariello, said the bills would help address wealth and income inequality and provide needed revenue for public health, education, and other public services. They pointed to federal tax cuts for high-income households, cuts to Medicaid and SNAP, and strains on state agencies and schools. Richards said small businesses already pay more than large corporations like Amazon, and Sinicariello argued that higher revenue would support classrooms and help equalize opportunity.
Opponents, including Brian Cook of the Minnesota Chamber of Commerce, Dalton Danielson of the Minnesota Business Partnership, and John Beschi of NFIB Minnesota, warned that both bills would hurt business competitiveness and investment. They argued that HF 4123 would effectively create a new higher tax tier for pass-through businesses and that HF 4616 would be difficult to administer, could force sales of illiquid assets, and could discourage entrepreneurship and capital investment. No votes or final committee action were taken in the portion of the meeting provided; the committee moved through bill presentations and public testimony before member discussion.
TX
Transcript Highlights:
- of public notaries is to... witness the signing of important legal documents such as wills, real estate
- I'm co-chair of the Texas Real Estate and Probate Trust Law Institute. You laid it out perfectly.
- The insurance code requires the following insurance coverages.
- It relates to the regulation of code enforcement officers and code enforcement officers in training.
- "individual" to clarify that only individuals, as opposed to entities, can serve as code enforcement
Bills:
HB111
HI
Hawaii 2025 Regular Session
WAM, WAM, WAM Public Hearings 02-12-2025
Transcript Highlights:
- Um, this bill has to do with the estate tax, which is a really well-targeted tax on the wealthiest people
- you have to be in the top two out of 1,000 wealthiest people in Hawaii to even be affected by the estate
- which<00:03:37.560>
is <00:03:37.840>a <00:03:38.040>really do with the estate - tax which is a really do with the estate tax which is a really well-targeted<00:03:38.720>
tax - by the estate tax um and<00:03:52.000>
there <00:03:52.120>is <00:03:52.280>some
Summary:
The committee heard testimony on a series of tax, budget, and policy bills. On SB 325 and SB 326, the Tax Foundation testified and the committee later recommended passage with amendments. SB 721, SB 1278, and SB 1465 also drew Tax Foundation testimony focused on technical corrections and effective-date issues; SB 1278 was strongly supported by the Hawaii Restaurant Association and other restaurant and business groups, who argued the bill should extend tax relief to the federal Restaurant Revitalization Fund because it served the same purpose as earlier COVID relief programs. A bar owner also testified in support, describing severe pandemic-related losses and lack of government assistance. The Department of Taxation asked about the estimated fiscal impact of SB 1278, which was stated to be about $16.8 million and not including interest.
The committee also considered SB 1464 through SB 1470, with the Tax Foundation supporting most of the conformity and tax measures and opposing SB 1465 as unnecessary. SB 1464 was recommended for passage unamended, SB 1465 with amendments, and SB 1466, SB 1467, and SB 1470 unamended. SB 1362 and SB 1363 were deferred so the administration could explore moving funds within the existing budget instead of using emergency appropriations. SB 1044 was amended to create a condominium loan program and special fund to finance essential repairs and improve insurability of condominium properties, with loans repaid over 20 years and the fund eventually sunsetted.
The committee also acted on several other measures: SB 533 was amended to remove an appropriation and require a local investor-owned utility to support schools affected by a planned public safety power shutoff program; SB 1117 was amended to define electric motorcycles and prohibit operation by those under 18; SB 1186 was amended to move a food-production working group to the Agribusiness Development Corporation and remove an appropriation; SB 1391 was amended to require a one-to-one match of state funds with private donations; and SB 1669 was amended with committee-report language noting concerns about jurisdictional definitions and board qualifications. Later, the committee recommitted SB 933 and SB 938 to Ways and Means after adopting proposed SD1 versions. Most measures were adopted unanimously, often with members voting no with reservation.
MN
Transcript Highlights:
- :03:42.799>
code. - Um, this uh Minnesota's tax code.
- And so you're sort of tax code.
- revenue code date uh in in state law. revenue code date uh in in state law.
- It's non-residential real estate.
Keywords:
January 6 insurrection, pardon, law enforcement, violent crimes, public safety, justice system, political accountability, Blaine, local sales tax, special tax, restaurant tax, lodging tax, admissions tax, amusement tax, hotel tax, redevelopment, capital improvements, municipal finance, bonding authority, tourism tax
TX
Transcript Highlights:
- House Bill 4996 amends the Penal Code to increase the penalty for refusal to execute the release of a
- House Bill 4996 amends the Penal Code to increase the penalty for refusal to execute the release of a
- Several key updates to the Estates Code allow original wills to be physically transferred using a qualified
- It is a bill that updates, clarifies, and improves the Estates Code, and I move suspension.
- House Bill 3421, relating to decedents, estates, and other matters involving probate courts.
Summary:
The Senate first adopted a motion to suspend Rule 5.14 and move the intent calendar deadline to 6 p.m. that day. It then took up and passed several bills, often by suspending the regular order of business and the constitutional three-day rule. HB 1866 gave limited Texas peace officer authority to National Park Service law enforcement officers within the San Antonio Missions National Historical Park; HB 4996 increased the penalty for refusing to release a fraudulent lien when the victim is a public servant; and HB 5033 created a trigger mechanism for ending vehicle emissions inspections if federal law changes. HB 1533 made a range of appraisal and property tax procedure changes, HB 2282 raised the arrest warrant reimbursement fee from $50 to $75, HB 3421 updated probate and estates procedures, and HB 4263 revised Texas Juvenile Justice Department grievance procedures. Each of these measures advanced through second reading, third reading, and final passage, with recorded votes generally showing strong support and some opposition on a few bills.
The chamber also considered major policy bills. HB 2, the large public education and school finance package, drew extensive floor discussion and multiple amendments. Senators emphasized its $8.5 billion investment, including teacher and staff pay, school safety funding, special education, charter and traditional school funding changes, and other allotment adjustments. Several senators praised the bill as historic and collaborative, while also noting the need to monitor implementation and future effects. After adopting amendments and hearing supportive remarks from multiple members, the Senate passed HB 2 on final vote, 31-0.
Other debated measures included HB 143, which codified cooperation between the Railroad Commission and the Public Utility Commission to address electrical safety hazards at well sites and related facilities, and CS SB 3074/3070, which allowed limited written communications from the governor, lieutenant governor, and legislators to TCEQ commissioners about permit applications, with disclosure and response requirements. Senator Johnson raised concerns that the TCEQ bill could politicize an apolitical permitting process and potentially affect federal delegation, but the bill was amended and passed 28-3. The Senate also passed HB 4426 on Railroad Commission permits for commercial surface disposal facilities, HB 3161 giving TMRS cities more flexibility on employee contribution rates, and HB 2712 allowing future test years for certain water and sewer utility rate-making, with an amendment to protect ratepayers if projections overcharge them.
At the end of the session, the Senate handled several procedural motions, including re-referring HB 1904 from Criminal Justice to State Affairs and suspending posting rules so committees could meet later that day. The chamber then recessed until 2:00 p.m. Sunday, May 25, 2025, for a local and uncontested calendar, and planned to adjourn until 5:00 p.m. that same day after that calendar concluded.
FL
Florida 2026 4th Special Session
February 3, 2026 - 08:00 AM
Transcript Highlights:
- Duggan, you're recognized to explain Amendment bar code 395363. Duggan: Thank you, Mr. Chairman.
- Sir, you're recognized to explain Amendment bar code 231079.
- LaMarca, you're recognized to explain Amendment bar code 75575. Rep.
- This is coded into their technologies.
- And it has to spread the code, access that device.
MO
FL
Florida 2025 Regular Session
April 15, 2025 - 10:30 AM
Transcript Highlights:
- , building code and frankly, rightfully so 11, Florida.
- As we see the Florida building code is changing often.
- You have a code to strong statewide to you, bill, to a code in to inspect to it, too.
- If we change it every 3 years and have a new code, you see to the code.
- In that regard, the building code changes.
ND
North Dakota 2026 1st Special Session
Tax Reform and Relief Advisory Property Tax Div. Jun 24th, 2026
Transcript Highlights:
- This is a Century Code that's on the screen. It must be printable.
- North Dakota Century Code 40-24-16 outlines that.
- We just went through it in Century Code. And as you can see, it's pretty full.
- As far as our major modules, we have real estate tax billing, real estate web access, CAMA, which includes
- Okay, so let's move into our real estate tax system.
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.
NH
New Hampshire 2025 Regular Session
Senate Executive Departments and Administration (02/05/2025)
Executive Departments and Administration
Transcript Highlights:
- educator in the real estate space.
- because the mission of our Real Estate because the mission of our Real Estate Commission<02:40:29.000
- appealed because the real estate appealed because the real estate appraisal<02:54:51.520>
board - was a comment from the Real Estate was a comment from the Real Estate Association<02:55:14.800><
- to other the building code it expanded to other the building code it expanded dramatically<03:03:44.200