Transcript Highlights:

• Across the state, California's investment in a student's education varies within the same counties.
• In San Mateo County, Brisbane Elementary, a Basic Aid district, receives approximately $11,000 more per
• per pupil than El Segundo Unified, a nearby non-Basic Aid district, and in Orange County, the delta
• And a school district to the west of us in the same county of Santa Clara, they have 10,100 students.
• Tunisia Hearing on behalf of the NAACP California-Hawaii State Conference, in support.

Committee: Senate Elections and Constitutional Amendments

Transcript Highlights:

• tax accruals, delinquent taxes, excess commissions, and all of these funds are collected by the counties
• tax accruals, delinquent taxes, excess commissions, and all of these funds are collected by the counties
• to the state treasurer, counted, certified, and then returned to the counties to be distributed for
• And I'll dig into a couple of these new ones, the Marvel-A-Lane and Pulaski County School District, since
• And then the next district that we'll go over is the Pulaski County Special School District.

Transcript Highlights:

• So I've got Arkansas, Arizona, California, Georgia, Hawaii, Idaho, Indiana, Kentucky, Maine.
• Georgia, Hawaii, Idaho, Indiana, Kentucky, Maine, Minnesota, New Hampshire, North Carolina, South Carolina

Committee: Joint Joint Committee on Revenue

Summary: The Joint Committee on Revenue held a public hearing on H. 4975, Governor Healey’s bill to manage the impact of federal tax changes from the One Big Beautiful Bill Act (OB3) on Massachusetts. Secretary of Administration and Finance Matt Gorowitz said the bill would phase in selected corporate tax changes over time, avoid a $442 million FY26 revenue hit, preserve the current-year budget, and add a few related changes, including expanding the pass-through entity excise to income subject to the 4% surtax, delaying large federal tax changes over $20 million by one year, limiting opportunity zone benefits to Massachusetts investments, adjusting DFML contributions to match IRS guidance, and aligning casino slot-winnings reporting thresholds with federal law. Committee members questioned the administration about why it chose phased conformity rather than full decoupling, the effect on the budget if the bill does not pass, the purpose of the pass-through entity change, opportunity zones, and the slot-machine threshold and family leave provisions. Public testimony was sharply divided. MassBudget, Progressive Massachusetts, and Don Griswold of the Center on Budget and Policy Priorities urged the committee to go further and permanently decouple from the five most costly OB3 corporate tax provisions, arguing that automatic conformity is fiscally risky, rewards investment outside Massachusetts, and has already caused or could cause large revenue losses. Labor and public-sector witnesses, including leaders from the Massachusetts Teachers Association, AFT Massachusetts, SEIU 509, the Massachusetts AFL-CIO, and building trades unions, also called for permanent decoupling, warning that the federal law will deepen state budget pressures, harm schools, health care, human services, and infrastructure, and shift costs onto workers and public programs. Several speakers said Massachusetts should not adopt federal corporate tax cuts that mainly benefit wealthy individuals and corporations. Other testimony focused on specific provisions. Unite Here Local 26 asked the committee to strike the casino slot-winnings threshold change from $1,200 to $2,000, saying the current limit helps identify problem gambling, creates an opportunity for intervention, and supports union jobs. The Massachusetts Society of CPAs supported the administration’s phased approach, especially the research and experimental expense deduction, citing the importance of certainty for business filers and Massachusetts’ strong R&D economy. Greater Boston Legal Services testified on the paid family and medical leave sections, explaining that the bill’s changes would align PFML payroll contributions with new IRS guidance and, if paired with administrative action, would be cost-neutral for workers and employers. No votes were taken during the hearing.

Transcript Highlights:

• So I've got Arkansas, Arizona, California, Georgia, Hawaii, Idaho, Indiana, Kentucky, Maine.
• Georgia, Hawaii, Idaho, Indiana, Kentucky, Maine, Minnesota, New Hampshire, North Carolina, South Carolina

Bills: H4975

Committee: Joint Joint Committee on Revenue

Keywords: federal tax changes, OBBBA, revenue impact, pass-through entities, state budget, tax relief, high-income earners, opportunity zones

Transcript Highlights:

• So it's got to be more than Hawaii. That's what I said my first time.
• collected... ...delinquent taxes, excess commissions, and all of these funds are collected by the counties
• And I'll dig into a couple of these new ones, to the Marvel-A-Lane and Pulaski County School District
• And then the next district that we'll go over, this is the Pulaski County Special School District.
• And then the next district that we'll go over is the Pulaski County Special School District.

Summary: The House and Senate Education Committee first approved minutes from February 2 and 3, then heard an interim study proposal on Arkansas adult education and the Excel Center model, presented by Goodwill Industries of Arkansas and the University of Notre Dame’s Lab for Economic Opportunities. Witnesses argued that about 300,000 Arkansas adults lack a high school diploma or GED and described the Excel Center as a diploma-granting public charter option for adults 19 and older, with wraparound supports such as child care, transportation, tutoring, life coaching, and career services. They said the Arkansas campuses are not state-funded, highlighted growth in enrollment and graduation outcomes, and cited research showing improved employment, earnings, and reduced criminal justice involvement for graduates. Committee members discussed the role of Goodwill’s nonprofit mission, the need for multiple adult education pathways, and the relationship between adult education challenges and broader state efforts such as LEARNS and ACCESS. The committee then debated the interim study proposal procedure, including whether questions should have been taken before the vote. The motion to adopt the ISP passed, and members noted that the study would broadly examine adult education, GED testing, high school diplomas, charter schools, in-person adult education, and funding allocation. Several members asked for follow-up information on current adult education funding, the availability of Excel Centers, and the criminal justice study results. After that, staff from the Bureau of Legislative Research gave a detailed adequacy funding overview for Arkansas K-12 education. They reviewed national funding principles and then explained Arkansas’s revenue streams and distribution system, including general revenue, the Educational Excellence Trust Fund, the Educational Adequacy Fund, local property-tax revenues, and facilities partnership funding. They also walked through the state’s foundation formula, categorical aid, supplemental aid, and additional funding, including the per-student matrix amount of $7,771 for 2025 and how funds are allocated to districts and charters. Members asked about student support staff, special education high-cost occurrences, ALE funding, teacher salary equalization, and the Excel Center’s treatment in funding totals; staff said some of those questions would be addressed in a later spending presentation. The meeting ended after the committee was told the department was present mainly to answer questions and no further business remained.

Transcript Highlights:

• Second place is Hawaii, an island state where gas is 39 cents cheaper.
• Second place is Hawaii, an the country.
• </c> 25-year tenure with Nassau County 25-year tenure with Nassau County Sheriff's<01:03:26.880><c> Office
• I was lucky to serve alongside Federal on the county board for six of his 20 years.
• </c><02:19:56.560><c> board</c> alongside federal on the county board alongside federal on the county

Bills: HB1969 , HB1701 , HR1 , HR435 , SJR31 , HR436

Keywords: veterans, VA, Department of Veterans Affairs, suicide prevention, mental health, emergent suicide care, Columbia Protocol, Columbia-Suicide Severity Rating Scale, Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program, No Wrong Door for Veterans Act, title 38, adaptive prostheses, prosthetic devices, recreational activities, sports prosthetics, pension payments, veterans benefits, Veterans Affairs Committee, suicide screening, crisis care

Transcript Highlights:

• , our county jails, to hold those under ICE detention.
• DISCUSSED THAT WE WILL BE NOT ALLOWING OUR COUNTIES OUR COUNTY JAILS TO HOLD THOSE UNDER ICE DETENTION
• DMV that can help to address those is much needed, and I look forward to working with the state and county
• The site in Jefferson County, where it now sits, from 1908, the location of Camp Pine, a vital military
• You can write down Italy and Hawaii, and lots of other places that if you grew up in New York State,

Summary: The Senate convened with ceremonial opening proceedings, approved the prior journal, and then moved through a series of calendar actions, including discharging and substituting identical companion bills from committee and restoring several bills to the Third Reading Calendar after reconsideration. The chamber also took up a supplemental budget calendar and a controversial supplemental budget extender, with Senator O’Mara questioning the delay in final budget negotiations, the size of the extender, table targets, and unresolved policy issues such as auto insurance reforms, SEQRA, New York for All, and CLCPA changes. Senator Serrano responded that negotiations were ongoing and that the extender was a clean measure to keep state government functioning. The budget extender bills were then passed, with Senator Weik voting in the negative on one of them. The Senate also adopted a resolution memorializing May 4, 2026, as 10th Mountain Division and Fort Drum Day, and hosted Major General Scott Naumann and other Fort Drum leaders and soldiers for remarks on the division’s deployments, readiness, economic impact, and requests for continued state support on items such as microreactors, health care, DMV services, dining facilities, airports, and mineral-related development. The Fort Drum resolution drew extensive bipartisan praise from Majority Leader Stewart-Cousins, Minority Leader Ortt, Senator Scarcella-Spanton, Senator Ashby, Senator Walczyk, and others, who emphasized the division’s military history, its role as a major employer and economic driver in Northern New York, and the sacrifices of service members and their families. Several senators highlighted individual soldiers in attendance and their service records, while the resolution was opened for co-sponsorship and adopted. The Senate also recognized a visiting child author, Thomas Ortiz, who was introduced for publishing a book encouraging kindness and friendship. After the ceremonial segment, the Senate returned to regular business and passed a series of bills on the calendar, including measures affecting environmental conservation, executive law, public service, education, public authorities, real property tax, criminal procedure, election law, and civil rights. Some bills drew negative votes from a bloc of senators, particularly on the environmental, criminal procedure, election, and civil rights measures, but all listed bills were ultimately passed. The Senate then adjourned until the next day.

Transcript Highlights:

• So it's got to be more than Hawaii. That's what I said my first time.
• Delinquent taxes, excess commissions, and all of these funds are collected by the counties, and then
• they are transmitted to the state treasurer, counted, certified, and then returned to the counties to
• And I'll dig into a couple of these new ones, Marvel-A-Layne and Pulaski County Special School District
• And then the next district that we'll go over is the Pulaski County Special School District.

Summary: The House and Senate Education Committee first approved minutes from February 2 and 3, then took up an interim study proposal on adult education and the Excel Center model. Representatives from Goodwill Industries of Arkansas, the Excel Center network, and the University of Notre Dame’s Lab for Economic Opportunities testified that roughly 300,000 Arkansans over age 19 lack a high school diploma or GED, and argued that the Excel Center provides a supported diploma pathway for adults who struggle with GED testing. Witnesses highlighted wraparound services such as free child care, transportation assistance, tutoring, life coaching, and career services, and cited outcomes including high retention, growing enrollment, and research showing higher employment and earnings and lower criminal justice involvement for graduates. Committee members raised questions about the state’s role, existing adult education programs, and how the study would be structured; the motion to adopt the ISP passed, though there was some procedural disagreement about when questions should have been taken. The committee then heard a detailed adequacy funding overview from BLR staff Katie Walden and Adrian Beck on Arkansas K-12 education finance. They reviewed national funding principles and explained Arkansas’s system, including state and local revenue sources, the Public School Fund, the Educational Excellence Trust Fund, the Educational Adequacy Fund, and the Facilities Partnership Program. Staff said K-12 state and local revenues totaled $6.6 billion in 2025, with foundation funding making up the largest share of district and charter funding, followed by additional, categorical, and supplemental funds. They also explained the matrix-based foundation formula, the role of the uniform rate of tax, and how categorical and supplemental funds support areas such as alternative learning, English learners, special education high-cost cases, teacher salary equalization, declining enrollment, and student growth. Members asked several follow-up questions about how specific funding categories are defined and used, including student support staff, instructional aides, special education high-cost occurrences, ALE funding, teacher salary equalization, and the inclusion of Excel Center amounts in state-local funding totals. Staff said some of those details would be addressed in a later presentation and offered to provide additional records, including district lists and historical information. The meeting ended after the funding overview, with no additional votes or actions beyond the ISP adoption and adjournment.

Transcript Highlights:

• It establishes procedures for the review of transit-oriented development identified by the counties and
• This bill would authorize the Hawaii Housing Finance and Development Corporation to secure revenue bonds

Transcript Highlights:

• also represent parts of Des Moines, Auburn, the cities of Pacific, Milton, and unincorporated King County
• I'm calling from Hawaii this morning, but I was really excited to testify for this.
• It was based on a real episode that happened in Lewis County, where a fellow who was a well-regarded

Summary: The committee heard testimony on several bills. HB 1364 would raise from $5,000 to $15,000 the gross revenue thresholds for charitable and nonprofit organizations to conduct bingo, raffles, and amusement games without a gambling license, and would also raise related local tax thresholds; supporters said it is an inflation adjustment that helps volunteer nonprofits, while no opposition was heard before the hearing closed. HB 2632 would replace most uses of “alien” in state law with “non-citizen,” with exceptions for federal-law requirements and non-human uses; the sponsor described it as a dignity and accuracy measure rooted in refugee experience, while supporters and opponents debated whether it is respectful and clearer or instead unnecessary and potentially confusing. HB 2447 would designate the blunt-nosed six-gill shark as Washington’s official state shark; testimony from the sponsor, children, marine advocates, and scientists emphasized education, conservation, Puget Sound ecology, and local pride, and the hearing closed without opposition testimony. HB 2637 would exempt certain personal information from Public Records Act disclosure, including age, address, birthplace, precise location data, government identifiers, and consumer utility data; supporters framed it as privacy and safety protection, while opponents argued it would reduce transparency and could interfere with federal immigration enforcement. In executive session, the committee took action on three bills. HB 2235, concerning Public Records Act exemptions for concealed pistol licenses and permit-to-purchase firearm applications, was reported out of committee with a due pass recommendation by a 7-0 vote. HB 2401, establishing the Boys and Men’s Commission, was also reported out with a due pass recommendation by a 5-2 vote, with some members supporting the concept but expressing concern about funding. HB 2574, which addresses removal of deceased candidates for nonpartisan office from ballots and related vote-count procedures, was reported out with a due pass recommendation by a 6-1 vote after members discussed the need to clarify election procedures in rare cases. The committee deferred action on HB 2520.

Transcript Highlights:

• He spent time in Newton, New Jersey, Bergen County, and Sussex County.
• </c><00:18:55.440><c> County,</c><00:18:56.160><c> was</c><00:18:56.400><c> a</c> Bergen County and Sussex
• County, was a Bergen County and Sussex County, was a firefighter,<00:18:57.440><c> was</c><00:18:57.679
• After his military service, Hawaii.
• This is not a from every county.

Bills: HB8595 , HB4288 , HB4647 , HB6963 , HB5362 , HB6007

Keywords: appropriations, State Department, foreign aid, foreign assistance, diplomacy, embassy security, consular services, passport backlog, visa wait times, international broadcasting, Fulbright, Peace Corps, Millennium Challenge Corporation, foreign military financing, security assistance, counterterrorism, nonproliferation, democracy promotion, human rights, global health

Transcript Highlights:

• Some UV filters have been banned in Hawaii in order to protect the marine ecosystem.
• And the Santa Clara County District Attorney has brought lawsuits against companies that advertise that
• Lucy Salcedo Carter with the Alameda County Office of Education.
• I'm also speaking on behalf of the Kern County Superintendent of Schools.

Summary: The Assembly Privacy and Consumer Protection Committee heard several bills focused on consumer transparency, environmental protection, education accountability, and privacy protections. AB 2143 by Assemblymember Irwin would prohibit online marketplaces from accepting payment for noxious weeds shipped into California; supporters said the bill would close an e-commerce loophole that helps spread invasive species, while TechNet opposed it unless clearer standards and safeguards were added. AB 1744 by Assemblymember Addis, the Clear Labels, Clear Seas Act, would bar sunscreen products containing chemical UV filters from being marketed as “reef safe” or similar claims; supporters, including a Sacramento high school eco club and Surfrider Foundation, said the bill would prevent misleading greenwashing, while the Personal Care Products Council expressed concern about implications for the safety of those ingredients. The committee also heard AB 1861 by Assemblymember Lackey, which would require the California Department of Education to maintain a public, searchable database of special education complaint decisions with personal information redacted. Supporters said the bill would improve transparency and help identify patterns of noncompliance affecting students with disabilities, while county education officials argued state resources should instead go toward filling special education vacancies. AB 2624 by Assemblymember Bonta would expand the Safe at Home address confidentiality program to immigrant service providers, employees, and volunteers and restrict online posting of their personal information when intended to threaten or intimidate; supporters described rising harassment, doxing, and threats against immigrant-serving organizations, while Assemblymember DeMaio raised First Amendment and public transparency concerns and Assemblymember Patterson questioned the bill’s limits on protest and publication. Because the committee initially lacked a quorum, several bills were heard and later voted on once quorum was established. Members generally praised the bills and, in some cases, requested to be added as coauthors. When votes were taken, AB 1861, AB 1744, AB 2143, and AB 2624 all passed out of committee, with AB 2624 receiving 11 aye votes and 2 no votes; the others were reported out on unanimous or near-unanimous votes. The committee then adjourned.

Transcript Highlights:

• Some UV filters have been banned in Hawaii in order to protect the marine ecosystem.
• And the Santa Clara County District Attorney has brought lawsuits against companies that advertise that
• Good afternoon, Lucy Salcedo Carter with the Alameda County Office of Education.
• I'm also speaking on behalf of the Kern County Superintendent of Schools.

Committee: House Privacy and Consumer Protection

Transcript Highlights:

• ><c> state</c><00:21:08.080><c> officials</c> local, county, and state officials local, county, and state
• A lot of local elected officials and the state and county as well don't feel heard in this process.
• > state</c><00:58:50.240><c> elected</c> local, county, and state elected local, county, and state elected
• Our goal is to make biking, walking, and rolling safe in all 87 counties in Minnesota.
• The city and county development.

Committee: Senate Transportation

Transcript Highlights:

• He said counties like Kitsap County have a lot of unincorporated urban growth area and do have large
• He also said concerns have been heard from some midsize and smaller counties, including Walla Walla County
• and Lewis County.
• Many counties are simultaneously...
• Many counties are simultaneously...

Summary: The Senate Local Government Committee heard several land use and infrastructure bills. SB 5633 on subdivision of land drew the most discussion: staff described a broad rewrite that would move many subdivision decisions from legislative bodies to administrative personnel, limit or eliminate public hearings for preliminary plats, require notice to nearby landowners, set completeness and 100-day decision timelines, and streamline concurrent review of related permits. Builders, Realtors, and some cities supported the bill as a long-overdue modernization that could reduce delays and housing costs, while county and city representatives raised concerns about eliminating public hearings, implementation details, and local accountability. The committee also heard SB 6274 on street standards and frontage improvements, which would require jurisdictions to identify infrastructure barriers to infill and middle housing and periodically review street and frontage standards; supporters said frontage mandates can make housing infeasible, while local government witnesses warned about conflicts with safety, ADA, and transportation goals. SB 6309 on high-capacity transit permits would let Sound Transit apply for permits before acquiring property and before some land use decisions, and would allow certain development agreements and subdivision exemptions to speed transit delivery; Sound Transit and city representatives supported it, and the committee waived the five-day notice rule to hear it. The committee also took testimony on SB 6279, which would incorporate the wildland-urban interface code into the state building code after statewide wildfire maps are completed and require state and local coordination on defensible space and local amendments. Supporters framed it as needed wildfire resilience planning, while opponents from counties, builders, environmental groups, and local officials argued the bill was premature, too rigid, and potentially inconsistent with environmental laws, local conditions, and insurance realities; several asked for more local flexibility, clearer map processes, and changes to the timing and scope of adoption. SB 6291 would extend from two to four years the period during which local health jurisdiction staff may inspect on-site wastewater systems under supervision before certification; public health officials supported it as a workforce and training fix, saying the current timeline is too short and costly. The committee also heard SB 5903, SB 6016, SB 5820, SB 6132, and SB 6189 in executive session, adopted substitutes on some bills, and advanced SB 6016, SB 5820, SB 6132, and SB 6189 out of committee by due-pass votes, with SB 6016 receiving a substitute and a member noting support but remaining concerns.

Transcript Highlights:

• My name is Matt Petrushevitz, a county engineer for Yakima County. Good afternoon, everybody.
• My name is Matt Petrushevitz, a county engineer for Yakima County. Is this on now? Yeah.
• Yeah, my name is Matt Petrushevitz, a county engineer for Yakima County.
• That is owned by Yakima County.
• Mason County has done a really, really good job of helping prepare for the freight quarter, Mason County

Bills: HB2495

Committee: Senate Transportation

Keywords: vehicles, streetcar operation, public safety, urban regulation, transportation

Transcript Highlights:

• DHS would be contracting with the 33 rural county-based purchasing counties and would be able to contract
• <00:07:02.800><c> purchasing</c><00:07:03.759><c> counties</c><00:07:04.560><c> and</c> county-based
• purchasing counties and county-based purchasing counties and would<00:07:05.280><c> be</c><00:07:05.440
• Again, the county based services.
• </c><00:21:08.720><c> case</c> patient to try to get some county case patient to try to get some county

Committee: Senate Health and Human Services

Transcript Highlights:

• Gentleman from Green County. Thank you, Mr. Speaker.
• Charles City and County: Susie Parker.
• Louis County: Just those that we mentioned there.
• Louis County: No, I don't see in your amendment.
• Louis County. Does the gentleman from St. Louis County accept the inquiry? I do.

Summary: The House met with prayer and the Pledge of Allegiance, then approved the House Journal by roll call vote, 102-1. Several members then used points of personal privilege and guest introductions to recognize Black History Month, a family member speaking about a long-unsolved murder case that had just led to an arrest, physical therapy advocates, school board members, disability-services advocates, and domestic violence and literacy groups. The chamber then took up House Committee Substitute for House Bills 2097 and 1905, a bill to expand an elementary agriculture education pilot program statewide beginning in the 2027-28 school year for districts that choose to participate. Supporters said it would help children learn where food comes from, connect to FFA, 4-H, literacy, math, and career awareness, and address declining interest in agriculture. The committee substitute was adopted and the bill was perfected and printed. The House also considered House Bill 2167, which would authorize the Attorney General’s office to commission certain investigators and, through amendments, also addressed House and Senate security officers and some other law-enforcement personnel. Debate centered on whether the bill improperly broadened arrest powers, whether the House security provisions were necessary or constitutional, and whether the amendments were germane; one amendment to the amendment failed 62-68-1, while another amendment passed 61-43. The bill was then perfected and printed as amended. Finally, the House took up House Committee Substitute for House Bills 2747 and 2047, described as a clean-slate/automatic expungement measure with a reduced fiscal note. An amendment was adopted to ensure expungements are shared with consumer reporting agencies, and members discussed the bill’s second-chance benefits and a provision changing Missouri’s death-penalty sentencing process so a judge would not impose death after a hung jury, leaving life or life without parole as the options. The committee substitute was adopted and perfected and printed as amended. The House then made announcements about upcoming agriculture and Black History events and recessed until 2 p.m.

Transcript Highlights:

• does flow up into the county.
• I think the Stark County, Mountrail County comparison is valid, fair, but not accurate.
• I mean, gross production tax in Mountrail County is 20 times, 30 times what we get in Stark County.
• Oh, county auditor authority.
• the county commission.

Summary: The committee met to review its interim schedule and then focused on a referral regarding political subdivision compliance with state law, especially levy limitations and reserve levels. State Auditor Josh Gallion explained the audit process, the Yellow Book standards, and key statutes governing political subdivisions, including the 75% cash reserve cap and mill levy limits. He said the auditor’s office has limited authority to force compliance, has only stepped in a couple of times to resume audits for fiscal irregularities, and is constrained by staffing shortages and a backlog of local government audits. Gallion used Stark County and Mountrail County as examples to show how reserve calculations affect levy decisions. He said Stark County’s 2023 general fund levy calculation should have been zero under the statute, but the county still levied mills, while Mountrail County had recently reduced or eliminated some county levies after building large reserves. Stark County Commission Chair Neil Messer responded that the county chose not to move excess funds into a capital projects fund because it wanted flexibility for future projects and emergencies, and said the county has since reduced its levy and committed reserves to major projects such as road work, a regional airport, and public safety facilities. Committee members questioned whether penalties should apply to auditors or elected officials and whether the statutes should be updated to reflect current revenue conditions. Association of Counties director Linda Svihovec and League of Cities director Matt Gardner both said they have been heavily training local officials on the new 3% property tax cap and reserve rules. Svihovec said the association has held dozens of training sessions and that the standard worksheets used statewide are designed to help counties comply; she suggested that a possible enforcement tool could be requiring an affidavit from taxing districts certifying compliance with the cap. Gardner said city auditors receive required training through the League of Cities and that he was unaware of any cities currently out of compliance. The committee took no formal action and indicated it would continue the discussion at its September 29 meeting, with members asked to review the legislative council memo on possible enforcement mechanisms and statutory changes.

Transcript Highlights:

• Now, the issue that we found with Stark County in 2023, Now, the issue that we found with Stark County
• does flow up into the county.
• So I think the Stark County and Mountrail County comparison is valid, fair, but not accurate.
• Oh, county auditor authority.
• Oh, County Auditor Authority.

Committee: Joint Tax Reform and Relief Advisory Committee

Summary: The Tax Reform and Relief Advisory Committee met with a quorum and approved the prior minutes. Staff reviewed the interim work schedule, noting that most assigned studies were complete and that the final meeting would be September 29, with remaining work focused on economic development tax incentives, the stripper well exemption, and property tax reform items such as the primary residence credit. The committee then took up a referral on political subdivision compliance with state law, especially reserve limits and levy calculations. State Auditor Josh Gallion explained the audit standards used for local governments, the state auditor’s limited authority to force compliance, and the practical challenges created by a shortage of auditors. He used Stark County and Mountrail County examples to show how reserve balances affect levy calculations, including Stark County’s 2023 general fund levy issue and Mountrail County’s zero-levy approach. Stark County Commission Chair Neil Messer defended his county’s decision to keep reserves for major projects and volatility in oil-related revenues, while acknowledging the county remained out of compliance with the 75% reserve rule. Committee members and staff discussed possible enforcement mechanisms, the role of county auditors, and whether the law should be changed to better fit current fiscal conditions. Linda from the Association of Counties and Matt Gardner from the League of Cities said both organizations have been heavily training local officials on the new tax cap and reserve rules. Linda said counties and cities are using standardized worksheets for the 3% cap and levy limitations, and suggested that an affidavit certifying compliance could be attached to levy submissions. She also clarified that the primary residence credit does not reduce mill levies; it only reduces the taxpayer’s bill. Gardner said city auditors receive required finance training and that his organization was unaware of current city reserve noncompliance. The committee did not take action on the issue and planned to revisit it at the September 29 meeting. The final portion of the meeting moved into a subcommittee report on the property tax statement, where Representative Headland introduced a bill draft to remove the legislative property tax relief line from the statement for further committee discussion.