Transcript Highlights:

• President, the numbers I've Seen are around values-based payments to our substance use providers.
• There may be other sources you know about, but specifically those cuts that were made to values-based

Bills: SB1636, SB1584, SB1730, SB1255, SB1627, SB137, SB2062, SB1470, SB1284, SB1632, SB1594, SB2045, SB1251, SB1884, SB1250, SB1630, SB1262, SB1374, SB1292, SB1432, SB1199, SB1790, SB1481, SB1614, SB1734, SB1437, SB1489, SB1718, SB1778, SB1327, SB1372, SB1403, SB1937, SB277, SB2131, SB1749, SB1348, SB1469, SB2018, SB1931, SB1530, SB2155, SB2030, SB1926, SB2170, SB2151, SB2166, SB1213, SB1381, SB1824, SB1876, SB1728, SB1582, SB1286, SB1386, SB1708, SB1618, SB2106, SB1471, SB2139, SB2154, SB1619, SCR15, HB2786, HB2787, SB1525, SB2011, SB2159

Keywords: cold case, unsolved homicide, violent crime, case file review, law enforcement, police records, victim family, immediate family member, designated person, forensic testing, witness reinterview, investigative leads, cold case unit, unsolved murder, public safety, Title 21, Oklahoma statutes, sexual assault, evidence kits, DNA testing

Transcript Highlights:

• We have lost our spiritual equilibrium and reversed our values.
• We have ridiculed the time-honored values of our.

Bills: SB1265, SB1198, SB2046, SB1415, SB1714, SB1962, SB26, SB172, SB260, SB264, SB1525, SB1332, SB1998, SB1378, SB1771, SB1919, SB2018, SB1936, SB1612, SB1543, SB1260, SB1988, SB1859, SB2041, SB1257, SB1726, SB1236, SB1633, SB1413, SB1317, SB1360, SB1342, SB1477, SB1189, SB1546, SB1524, SB1338, SB1193, SB1812, SB1617, SB1638, SB504, SB2072, SB1283, SB1216, SB1655, SB2011, SB1643, SB1446, SB1256, SB1258, SB1441, SB1224, SB1448, SB1496, SB1597, SB1621, SB1827, SB2066, SB2104

Keywords: healthcare authority, property lien, county treasury, local government, Oklahoma, municipalities, campsite regulation, Department of Environmental Quality, unauthorized camps, public safety, environmental standards, nondisclosure agreements, state employment, employee rights, transparency, government accountability, employee suggestions, cost savings, state agencies, incentives

Transcript Highlights:

• But as we learn to listen, our constituents feel valued. They feel appreciated.
• even taxation process where the assessors can spend time on things that legitimately are changing in value
• It could be a cap situation where, over time, you're trying to get to the proper value, but I understand

Bills: SB1090, SJR49, SB633, HR1059, SB650, SB2063, SB122, SB1614, SB1884, SJR52, SJR53, HJR1101, SJR50, HB3021, HR1058, SB514, SB382, HB3320, SB740, SB833, SB2143, SB1209, SB244

Keywords: wildlife, conservation, Oklahoma, regulations, permanent rules, Leo's Law, child endangerment, fentanyl testing, drug screening, child welfare, Oklahoma Children's Code, substance abuse, Asian/Pacific American Heritage Month, AAPI, Asian American, Pacific Islander, Oklahoma House resolution, commemorative resolution, heritage month, cultural recognition

Bills: SB667, SB904, SB1344, SB1380, SB1423, SB1425, SB1484, SB1500, SB1502, SB1503, SB1555, SB1561, SB1562, SB1565, SB1572, SB1644, SB1749, SB1833, SB2007, SB2044, SB2074

Keywords: chiropractic, licensure, animal chiropractic, Board of Chiropractic Examiners, licensing requirements, gender transition, gender-affirming care, transgender, puberty blockers, cross-sex hormones, hormone therapy, sex reassignment, transition surgery, Medicaid, public funds, state facilities, state hospital, Oklahoma, intersex, DSD

Transcript Highlights:

• value after four years when there may be still considerable value in that.
• equipment was assessed at zero.
• at different values, and so I was able to determine that in one pretty consistent concern that came
• Do you see any issue with the constitution, Article 1, where it talks about a standard assessment or
• how that value of property is?

Bills: HR1038, HB3263, HB3127, HB2997, HB3115, HB2123, HB3587, HB3028, HB2035, HB3369, HB3620, HB3621, HB3622, HB3624, HB3175, HB3173, HB3178, HB1979, HB4476

Keywords: Oklahoma Youth Expo, OYE, 4-H, FFA, agriculture, agricultural education, youth expo, livestock show, junior livestock, scholarships, youth leadership, Oklahoma City, rural communities, ag mechanics, engineering contest, farm youth, student recognition, ceremonial resolution, house resolution, livestock competition

Bills: HR1038, HB3263, HB3127, HB2997, HB3115, HB2123, HB3587, HB3028, HB2035, HB3369, HB3620, HB3621, HB3622, HB3624, HB3175, HB3173, HB3178, HB1979, HB4476

Keywords: Oklahoma Youth Expo, OYE, 4-H, FFA, agriculture, agricultural education, youth expo, livestock show, junior livestock, scholarships, youth leadership, Oklahoma City, rural communities, ag mechanics, engineering contest, farm youth, student recognition, ceremonial resolution, house resolution, livestock competition

Transcript Highlights:

• Institutions to designate degrees, certificates, licenses, industry recognition credentials as credentials of value
• This is high value, no fiscal impact, and this will improve student outcomes and workforce alignment.

Bills: HB4104, HB3722, HB3787, HB3700, HB3701, HB3310, HB3404, HB2964, HB2398, HB3024, HB3499, HB3278, HB3279, HB3645, HB3649, HB2293, HB3260, HB3176, HB3177, HB3114, HB3172, HB3322, HB3323, HB4248, HB3720, HB2210, HB1322, HB1937, HB3301, HB4107

Keywords: Oklahoma criminal law, felony classification, Class B5, Class D1, sentencing enhancement, repeat offender, domestic violence, stalking, voyeurism, peeping tom, clandestine recording, hidden camera, privacy offense, sex offender registry, Sex Offenders Registration Act, protective order violation, animal cruelty, cockfighting, dogfighting, public safety

Bills: HB4104, HB3722, HB3787, HB3700, HB3701, HB3310, HB3404, HB2964, HB2398, HB3024, HB3499, HB3278, HB3279, HB3645, HB3649, HB2293, HB3260, HB3176, HB3177, HB3114, HB3172, HB3322, HB3323, HB4248, HB3720, HB2210, HB1322, HB1937, HB3301, HB4107

Keywords: Oklahoma criminal law, felony classification, Class B5, Class D1, sentencing enhancement, repeat offender, domestic violence, stalking, voyeurism, peeping tom, clandestine recording, hidden camera, privacy offense, sex offender registry, Sex Offenders Registration Act, protective order violation, animal cruelty, cockfighting, dogfighting, public safety

Transcript Highlights:

• The commercial part of the tax base, because of the exemption reducing their value, becomes a smaller
• knows my pain because I called him one day when I was having to fight the appraisal folks who had valued
• Both sides are faced with it becoming complicated in determining market value.
• required chief appraisers to consider these factors and restrictions when determining the fair market value
• Perishable goods and pharmaceuticals are unique assets. one that lose value quickly and often go unsold

Bills: SB1331, SB1375, SB1443, SB1578, SB2251, SB2519, SB2553, SB2655, SB2764, SB2907, SB3030, SB3033, SB3035, SB3036, SB3037, SB3043, SB3047, SB3050, SB3051, SB3056, SB3057, SB3063, HB9, HB467, HB331, HB1244, HB1399, HB2559, HB2730, HB3307, HJR1, HJR99, SB3048, SB3052, SB3053, SJR78, HB1327, HB2723, HB9, HJR1

Keywords: civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals

Transcript Highlights:

• shift enhances the opportunity to build generational wealth as homeowners can leverage their property value
• of the bill prohibited the introduction or consideration... ...of evidence relating to the market value
• The substitute prohibits the introduction or consideration of the market value of the subject property
• when the property owner protests or appeals on the grounds of unequal appraisal and market value.
• It grants the district powers to levy taxes, impose assessments, and issue bonds for improvements.

Bills: HB9, HJR1, SB1331, SB1375, SB1443, SB1578, SB2251, SB2519, SB2553, SB2655, SB2764, SB2907, SB3030, SB3033, SB3035, SB3036, SB3037, SB3043, SB3047, SB3050, SB3051, SB3056, SB3057, SB3063, HB9, HB467, HB331, HB1244, HB1399, HB2559, HB2730, HB3307, HJR1, HJR99, SB3048, SB3052, SB3053, SJR78, HB1327, HB2723

Keywords: HB 9, Texas Tax Code, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, truth in taxation, local government finance, municipality, county, special taxing unit, sales and use tax, sales tax revenue, tax rate calculation, tax levy, maintenance and operations, debt rate, unused increment rate, disaster relief rate, taxing unit

Transcript Highlights:

• This also assures that Christian values and American principles survive in our community.
• President, I appreciate the question and certainly value the sincerity and what is what falls behind
• They'll assess regulatory potential regulatory models, including best management practices, permitting
• Actually reflects those conservative values that we say we represent here. Vote no on this budget.
• And this is in no way to lessen the value of the work that the team and the appropriations chair has

Bills: HB3418, HB3985, HB3463, HB3002, HB4303, HB3919, HB3416, HB3417, HB3415, HB2206, HB3414, HB3265, HB3310, HB3413, HB4486, HB1219, SR39, SB1177, HB3298, HB2696, HB3941, HB3970, HB3264, HB3321, HB2650, HB3497, HB3980, HB3981, HB4421, HB3177, HB3322, HB3499, HB3500, HB3845, HB3742, HB3622, HB1250, HB2710, HB3831, HB4408, HB1002, HB3008, HB3086, HB3595, HB3678, HB4107, HB3695, HB3315, HB3590, HB3006, HB3151, HB2959, HB2398, HB3026, HB3467, HB4268, HB3372, HB2210, HB4359, HB4427

Keywords: public works, bidding procedures, construction contracts, transparency, public trust, electronic bidding, school districts, property rights, public nuisance, compensation claims, government enforcement, Oklahoma Safe Neighborhoods Act, municipal audit, state auditor, local government, financial transparency, gasoline tax allocations, counties, county officers, education

Bills: SB206, SB640, SB667, SB1344, SB1380, SB1423, SB1425, SB1436, SB1484, SB1500, SB1502, SB1503, SB1557, SB1562, SB1572, SB1644, SB1645, SB1794, SB1796, SB1806, SB1849, SB1984, SB2007, SB2074

Keywords: SB206, emergency medical services, EMS, ambulance, 911 response, emergency response, essential services, federal funding, grant funding, public health, health care facility, municipality, county, ambulance service district, tribal entity, public entity, contract ambulance service, Oklahoma, 63 O.S. 2021 Section 1-2502, emergency clause

Transcript Highlights:

• It would be inappropriate for one county to be assessing at half a fair market value and other counties
• assessing at full fair market value.
• You can pull the taxable value lever, which involves looking at exemptions, capping, assessment differentials
• That moves me to just value: everything is to be assessed at just value, and the courts have said repeatedly
• Their assessed value could only increase 3% that year. Then you have the non-homestead properties.

Summary: The Committee on Finance and Tax met with a quorum present and heard a presentation from the Property Appraisers Association of Florida on ad valorem valuation, exemptions, and the property tax process. Lauren Levy reviewed the legal and historical framework of Florida property taxation, including Save Our Homes, the 10% cap on non-homestead assessments, portability, tangible personal property exemptions, TRIM notices, and the distinction between taxable value and millage rates. He emphasized that property appraisers are independent constitutional officers who assess just value, administer exemptions, and are overseen by the Department of Revenue, with values and exemptions generally determined as of January 1 and subject to challenge through the Value Adjustment Board or circuit court. Mike Twitty described the mass appraisal process in Pinellas County, explaining how property appraisers value large numbers of parcels using the same core approaches as fee appraisals but with statistical testing, field reviews, aerial imagery, and technology. He discussed the importance of budget, staffing, and the January 1 valuation date, and noted that recent hurricanes caused significant damage, increased petitions, and required new procedures to help property owners with value reductions and FEMA-related issues. Paul Polk focused on Department of Revenue oversight, explaining sales ratio studies, uniformity measures such as COD and PRD, time adjustments, sales qualification reviews, and in-depth studies that can lead to corrective action if assessment standards are not met. He also noted that the Department reviews property appraiser budgets to preserve independence from county pressure. Senators asked about the supersized homestead concept, DOR review and rejection standards, value trends, and the impact of storms and new construction on taxable value. Twitty and Polk said value growth has been driven by a mix of new construction, market appreciation, cap resets, and storm-related adjustments, while noting that some counties saw market value decline even as taxable value rose. They also said some property tax relief proposals would be easier to implement than others depending on how local tax bills are structured, especially where law enforcement millage is separately identified. No votes were taken on legislation, and the committee adjourned after the presentation.

Transcript Highlights:

• When you assess value, okay, you're assessing value on that market price, okay?
• Between the market value or the just value and the assessed value, particularly for long-time homeowners
• They occur after assessed value has been set.
• to 15% of the market value of the property is what the assessed value of the property is what the assessed
• value of the 15% of the market value of the property is what the assessed value of the property is for

Summary: The Select Committee on Property Taxes met for an educational session focused on how Florida funds public schools and how property taxes are assessed and levied. Dr. Jim Zengali of the Department of Revenue explained the FEFP school funding formula, noting that it is built on weighted student counts, a base student allocation, and programmatic add-ons such as transportation, exceptional student education, school safety, and mental health. He said school funding is roughly split between state general revenue and local property taxes through required local effort, with additional discretionary and capital outlay millages contributing to total school funding. He also described the Department of Revenue’s role in certifying property rolls at fair market value and reviewing them for substantial compliance, including the so-called “nuclear option” if a roll is not approved. Members asked about trends in millage rates, county-by-county funding differences, the effect of growth and enrollment changes, and how property appraisals are reviewed. Zengali said aggregate millage for school funding has declined over the last decade while revenues have still increased, and he agreed to provide additional data on county trends, parcel strata, student growth, and enrollment impacts. He also clarified that school funding is equalized so students receive similar resources regardless of county wealth, and that federal funding plays only a small role in the FEFP. Amy Baker of the Joint Legislative Office of Economic and Demographic Research then discussed existing homestead benefits. She said about half of Florida’s parcels are homestead properties, most fall in the $250,000 to $500,000 value range, and many seniors without mortgages pay property taxes in lump sums rather than through escrow. Baker explained that Florida’s homestead tax burden is middle-of-the-pack nationally and that the main benefits are Save Our Homes and portability on the differential side, plus the $25,000 homestead exemption and related exemptions on the exemption side. She said these benefits reduce taxable value substantially, with homestead properties receiving a large share of the reductions, and noted that the committee requested follow-up data on exemption usage, portability timing, senior exemptions, and county-level patterns. The final presentation, by Lizette Kelly of the Department of Revenue, covered millage rates and the TRIM process. She reviewed the history of truth-in-millage notices, required taxpayer mailings, public hearing notices, and later changes that tied local millage resets to rollback and majority-vote rates. Kelly explained the difference between proposed and adopted millage, the rollback rate, and the majority-vote rate, and described how taxing authorities include counties, cities, special districts, and MSTUs. She also outlined how county taxable value is calculated from just value through assessment differentials and exemptions, and how certain exemptions, such as the additional senior exemption, apply only to the taxing authority that adopted them. No votes were taken during the meeting, but members requested several follow-up data reports for later discussion.

Transcript Highlights:

• exemption that reduces your assessment, that applies to the value between 0 and $25,000.
• value goes up, that assessment limitation limits how much your assessment goes up, based on whichever
• , the increase in just value, has been captured in the Save Our Homes assessment benefit.
• So if your property goes up 20% in value, your assessment is limited to growing by 10%.
• You have assessment limitations that limit how your assessed value is able to grow.

Summary: The Senate Committee on Finance and Tax met to hear a staff presentation on Florida property taxes. Staff Director Azar Khan gave an overview of the property tax system, including constitutional limits, January 1 assessment rules, homestead and non-homestead residential property, commercial and agricultural classifications, tangible personal property, and centrally assessed property. The presentation highlighted major exemptions and assessment caps, such as the homestead exemptions, Save Our Homes, the 10% cap for non-homestead property, and favorable treatment for agricultural/classified use land. It also reviewed long-term growth in just value and taxable value statewide, along with declining millage rates over time as taxable values have risen. Members then discussed the possibility of eliminating property taxes and the fiscal consequences of doing so. Senator Jones asked about the impact on local governments and referenced estimates that replacing property tax revenue could require roughly $43 billion; staff responded that current levied amounts are in the ballpark of more than $30 billion for non-school levies and more than $20 billion for school levies, but that the exact impact would depend on county and district budgets and collections. Senators Bernard, Passidomo, Gates, and others emphasized the need for more data on alternative revenue sources, such as sales tax increases or other combinations, and for input from counties and cities before considering broad tax changes. Chair Avila explained the presentation was intended to give members a foundation before property tax proposals are heard in committee, noting that several bills had already been filed involving homestead and tangible personal property. No bills were voted on, and no formal action was taken beyond the informational presentation. The committee then adjourned.

Transcript Highlights:

• That reduces your assessment that applies to the value between 0 25,000.
• That 1.1 billion value from flowing in through your tax assessment and you are save our homes assessment
• The increase in just value has been captured in the save. Our homes assessment benefit.
• So if your property goes up 20% in value, your assessment is limited to going up at 10%.
• You have assessment limitations that how your assessed values able to grow.

Keywords: 999, senate, all

Transcript Highlights:

• So with a higher assessed value, if the personal property would go up, with a higher assessed value,
• I mean, the total personal property assessed value in Boone County is about $830 million.
• If my county is at 48% of the assessed value currently, If my county is at 48% of the assessed value
• And they only assessed new construction, but then they rolled over the values from '24 to '25.
• we have our assessments based on our value of our property.

Keywords: 959, house, all

Transcript Highlights:

• value.
• County assessor in valuing their land, excuse me, in valuing the property values, the land values, the
• It is, uh, assessed on all the market value or taxable value, how they get to it, um, of CI property
• is uh assessed on all the market value is uh assessed on all the market value or<00:56:52.640>
• We are currently working on final values and classifications for the most recent January 2nd assessment

Keywords: 1187, senate, all

Transcript Highlights:

• c> problems in assessed value has multiple problems in assessed value has multiple problems too<00
• assessments reflect true and full value. assessments reflect true and full value.
• assessed at quote full and true value. assessed at quote full and true value.
• assessments with current market value assessments with current market value with<00:47:35.680>
• <02:38:12.000> value<02:38:13.040> um assess the change in assessed value um assess

Keywords: 1189, house, all

Transcript Highlights:

• The property owner will win a lower assessed value and a lower tax bill by default, which will of course
• The property owner will win a lower assessed value and a lower tax bill by default, which will of course
• The property owner will win a lower assessed value and a lower tax bill by default, which will of course
• The property owner will win a lower assessed value and a lower tax bill by default, which will of course
• The property owner will win a lower assessed value and a lower tax bill by default, which will of course

Bills: HF3676, HF2959, HF3233

Keywords: Safe at Home, address confidentiality, domestic violence, sexual assault, stalking, harassment, victim privacy, survivor protection, confidential address, protected address, secret address, identity protection, residential confidentiality, program participant, nondiscrimination, court disclosure, protective order, service of process, driver's license, state ID