Transcript Highlights:

• levied historically.
• There are five millages that the schools can levy.
• levy a special assessment.
• So both of those, whether they levy millage or whether they levy an assessment, which is a charge for
• If you want to levy your maximum millage rate, which is a calculation that looks at what you levied last

Summary: The Senate Committee on Finance and Tax met for its first meeting of the session, with a quorum present and several members excused. Chair Avila opened by framing the committee’s main focus as property tax relief and housing affordability, noting the complexity of any changes to Florida’s long-standing property tax structure and emphasizing the need to preserve funding for schools and local public safety. He also introduced new committee staff member Tamisha Black and thanked staff for summer work supporting analysis of potential proposals, including constitutional amendment concepts and other property tax relief ideas. Staff director Azar Khan then presented an update on the General Revenue forecast, explaining that collections remained above estimate but at a slower pace than the prior year, with recent economic indicators slightly weaker than earlier forecasts. He said the new forecast mostly reflected modest adjustments, with a notable share of the increase coming from earnings on investment rather than the usual drivers such as sales tax or corporate income tax. Khan also gave a detailed presentation on ad valorem millages, explaining the different millage types used by school districts, counties, municipalities, special districts, and water management districts; the rollback rate; TRIM notice and hearing timelines; voting thresholds for adopting higher millages; and long-term trends showing millage rates declining over time even as total taxes levied have increased. Members used the presentations to discuss property tax relief options and the relationship between local property taxes and state revenue. President Passidomo praised staff and Senator Bernard’s summer work on proposals. President Gaetz asked about converting homestead property tax revenue to sales tax and was told the rough equivalent could be around a 2.8-cent sales tax increase, though with important behavioral and distributional caveats. Senator Rouson asked about the decline in corporate income tax estimates, and Khan said it likely reflected changes in national corporate profit expectations and collection patterns, promising a follow-up. The Department of Revenue’s Lizette Kelly confirmed that TRIM data, including adopted millages, rollback rates, and maximum millage calculations, are collected by jurisdiction and can be provided to the committee. No bills were taken up and no votes occurred beyond adjournment, which was adopted by motion.

Transcript Highlights:

• “Not just that mill levy.
• to levy excess mills for those levies for up to a 10-year period.
• So we would be able to tell who's levying a building fund levy, a safety fund levy, those things.
• , a building fund levy, a safety fund levy, those things.
• This was the report on the 2024 levies: 38 townships levying less than one mill, 417 townships levying

Keywords: 908, all

Summary: The committee met to continue its tax reform and relief study agenda, approved the December 3, 2025 minutes, and announced a new subcommittee to examine property tax statement issues with counties, auditors, and the tax office. Representative Headland was named chair, Senator Rummel vice chair, and Representatives Dressler and Dr. Dr. and Senator Patton were also assigned. The chair noted the group may need an additional meeting and thanked staff and attendees. A major portion of the meeting focused on economic development incentives. The Department of Commerce presented on the Renaissance Zone program and TIF districts, describing Renaissance Zones as locally tailored tools that combine local property tax relief with state income tax incentives. Commerce said the program has supported thousands of projects since 1999 and cited examples from Beach and Mandan showing increases in property and taxable value, business retention, housing, and downtown revitalization. Committee members raised concerns that smaller rural communities often lack the staff and expertise to apply, and Commerce said it provides outreach through conferences, office hours, and one-on-one assistance. League of Cities and local officials from Bismarck and Ellendale echoed the capacity issue, discussed how the programs have worked in their communities, and suggested possible reforms or more targeted support for small towns. Ellendale’s mayor also described two TIF districts, one for industrial infrastructure in Oaks and one for housing infrastructure tied to a data center project in Ellendale. The committee then turned to stripper oil taxation. The Tax Department gave a comparison of oil and gas tax structures in selected states, noting that most have some form of stripper or marginal well provision, while Alaska does not appear to have a specific stripper-well exemption. Members asked for more detail on definitions and North Dakota’s annual adjusted rate. The Department of Mineral Resources followed with a detailed presentation on North Dakota stripper wells, explaining the statutory thresholds, the 12-consecutive-month production test, and the fact that once a well qualifies it remains on stripper status even if production later rises. DMR said about 11,332 stripper wells are active, representing roughly 54% of wells and about 16% of state production, and emphasized that stripper status can extend well life, preserve tax revenue, and reduce orphaned wells. Committee members and industry witnesses discussed refracs, the economics of keeping marginal wells active, and the competitive disadvantage created by North Dakota’s oil price discount. No votes were taken on these informational items.

Transcript Highlights:

• Property taxes can only be levied by local governments.
• tax on the same property, in other words, a city and county may levy both levy taxes on a home within
• Property taxes can only be levied by local governments.
• We're trying to tweak and adjust an unfair tax.
• We're trying to tweak and adjust an unfair tax.

Summary: The Select Committee on Property Taxes held its first meeting with opening remarks from the co-chairs and ranking member framing the committee’s task as developing property tax legislation for next session. Staff then gave a high-level overview of Florida property taxes, explaining how ad valorem taxes work, the roles of property appraisers, tax collectors, taxing authorities, value adjustment boards, and the Department of Revenue, and reviewing key concepts such as just value, assessed value, exemptions, taxable value, millage rates, homestead exemptions, Save Our Homes, and portability. The presentation also emphasized that property tax law is largely rooted in the Florida Constitution and that local governments choose millage rates, which affects collections. No public comment was taken. The committee then discussed five Speaker-proposed concepts. Proposal 1 would require cities, counties, and special districts to hold a referendum on eliminating property taxes on homestead properties; members raised concerns about local funding, public safety, special districts, renters, and the need for extensive voter education, with some suggesting countywide elections or town halls instead. Proposal 2 would create a new $500,000 homestead exemption for non-school taxes and a $1 million exemption for seniors 65+ or long-term homesteaders; members split between seeing it as meaningful relief for seniors and warning it could devastate local tax bases, especially in lower-value or rural counties, while also potentially trapping older homeowners in place. Proposal 3 would authorize the Legislature to raise homestead exemptions by general law; some liked the flexibility, but others worried about statewide one-size-fits-all impacts, political difficulty in reversing changes, and the need for local revenue replacement. Proposal 4 would change assessment caps for homestead and non-homestead property; several members said it would not provide enough relief and could shift burdens to rental properties and non-homestead owners. Proposal 5, eliminating foreclosure on homestead property for tax liens, drew the strongest opposition, with members saying it would undermine lien priority, mortgage and title systems, and incentives to pay taxes. Throughout the meeting, members repeatedly stressed the need to understand local fiscal impacts, including police, fire, infrastructure, and other services funded by property taxes, and to consider alternative revenue sources or offsets if taxes are reduced. The co-chairs said the committee is still in the information-gathering stage, that all ideas remain on the table, and that members should do “homework” by meeting with local taxing authorities and learning how property taxes are set and spent in their districts. The meeting ended with no votes on the proposals and adjournment after a motion to rise.

Transcript Highlights:

• Rates would need to be adjusted for inflation and also adjusted for the average fuel efficiency of vehicles
• These fees could be levied as a flat rate per vehicle.
• The rate levied in Oregon, of course, adjusted for CPI inflation since it was set in 2005, would actually
• Several states levy a VMT tax specifically on electric vehicles and/or hybrid vehicles rather than levy
• There are four states that levy a VMT tax on passenger vehicles and five states that levy a per mile

Transcript Highlights:

• which is equivalent to a 4% tax levy which is equivalent to a 4% tax levy increase<00:15:27.880>
• would require an increase in the HHS levy of about 15%.
• This adjustment will further erode their wages.
• This adjustment will further erode their wages.
• little over $17 per hour this adjustment little over $17 per hour this adjustment will<00:57:37.640

Keywords: 1183, house

Transcript Highlights:

• can see that there are some adjustments can see that there are some adjustments uh<00:09:30.040>
• There are the general fund levies starting on page one, the community service fund levies starting on
• There are the general fund levies starting on page one, the community service fund levies starting on
• Called the technology levy or the capital projects levy, which is on line 29 of Ms.
• Did you say no levy authority? Yeah, or they can't pass their levies, you know?

Keywords: 1183, house

Transcript Highlights:

• levies ultimately become the final Levy levies ultimately become the final Levy uh<00:08:19.879>
• state general levy.
• The CI levy is about $717 million, and the seasonal rec levy is about $42 million.
• The CI levy is about $717 million, and the seasonal rec levy is about $42 million.
• district levy.

Keywords: 1187, senate, all

Transcript Highlights:

• <00:02:15.840> pupil the increased revenue per adjusted pupil the increased revenue per adjusted
• One was an operating levy and one was a capital levy.
• So in had a levy that was falling off.
• > a<00:07:25.520> guarantee existing levy, is not even a guarantee existing levy, is not even
• wouldn't increase the school uh levy wouldn't increase the school uh levy funds<00:08:35.519>

Keywords: 1183, house

Transcript Highlights:

• levy.
• $5 million, it would adjust some of the levies on this levy spreadsheet by, say, adjusting maybe local
• <01:37:51.239> an to buy down the levy say the levy had an to buy down the levy say the levy
• <01:38:03.639> um<01:38:04.199> on would adjust some of the levies um on would adjust
• spreadsheet um by say this on the levy spreadsheet um by say adjusting<01:38:09.000> maybe<01

Keywords: 1183, house

Summary: The Education Finance Committee met on January 21, 2025, for its first hearing of the session and began with organizational business. Members and staff introduced themselves, described their districts and backgrounds, and the chair reviewed committee procedures, including how to request bill hearings, amendment deadlines, and handout deadlines. The committee also heard introductions from nonpartisan and partisan staff, including House Research and House Fiscal Analysis personnel who will support the committee’s work this session. The main substantive item was an overview presentation on the state budget and education finance process. Staff explained how Minnesota’s general fund is forecast twice a year, how the committee should read the budget documents and aid/levy tracking sheets, and how the current biennium compares with the upcoming budget window. They described the November forecast, noted that the committee will later receive the February forecast, and outlined the committee’s role in reviewing K-12 state aid spending, school district revenue, and property tax impacts. Staff walked through the aid appropriation summary spreadsheet and explained its columns, including end-of-session spending, fiscal year 2024-25 actuals and estimates, and the 2026-27 and 2028-29 planning horizons. They emphasized that many education programs are forecast-driven and can change with enrollment and other data. The presentation also summarized the state’s overall revenue mix and spending priorities, noting that K-12 education is the largest general fund category and that state aid makes up the majority of school revenue. No bills were heard and no votes or formal actions were taken.

Transcript Highlights:

• Levy pointed out.
• And what did that do to your volume of value adjustments?
• So again, you had some negative adjustments on that.
• Levy spoke about it.
• Levy spoke about.

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:

• Well, I will tell you that we looked at if we adjusted the 250,000 for inflation over the last 20 years
• Adjusted for inflation, that $250,000, which was set in August of 2006, as of March 2026 would be $404,871
• The bill also includes a cost-of-living adjustment for 2026 and 2027 at 2.1%.
• The bill also includes a cost-of-living adjustment for 2026 and 2027 at 2.1%, and is also subject to
• delete line 7 through 20, so that would be subsections B, C, and D, referring to the cost-of-living adjustments

Bills: HB12, HB42, HB205, HB222, HB324, HB325, HB350, HB416, HB482, HB610, HB749, HB797, HB807, HB821, HB979, HB992, HB1193

Keywords: survivor benefits, law enforcement, reserve officer, auxiliary officer, public safety, phased retirement, Teachers Retirement System, faculty retention, administrative fees, public postsecondary education, Medicaid, dental coverage, healthcare access, medical necessity, Louisiana Department of Health, judicial salaries, judges, judiciary compensation, cost of living adjustment, COLA

Summary: The House Appropriations Committee met on April 21, 2026, and advanced a series of bills, many with amendments to address fiscal concerns. Early actions included HB 350, which would extend the French immersion school Ecole Pointe-au-Chien from fourth through eighth grade; members emphasized the importance of preserving French language and culture in Terrebonne Parish, adopted an amendment making the bill subject to appropriation, and reported it favorably as amended. HB 749, dealing with the Louisiana Tuition Trust Authority’s administration of ABLE, START, and START K-12 savings programs after the LOSFA cyber incident, was amended to make provisions effective upon contract execution and then reported favorably. HB 979, which raises the survivor benefit for law enforcement officers and firefighters killed in the line of duty from $250,000 to $350,000, drew support from the governor’s office and law enforcement groups; members discussed fiscal impacts and inflation, and the bill was reported favorably. The committee also advanced HB 42 creating a phased retirement option for public postsecondary employees in the Teachers’ Retirement System, and HB 12 extending survivor benefits to reserve officers killed in the line of duty, both reported favorably after supportive testimony from law enforcement representatives. The committee then took up HB 324 on judicial salaries. Chairwoman Villio proposed making the 2024 and 2025 supplement stipend permanent and adding COLAs, but Vice Chairman Zeringue offered an amendment to remove future COLAs after members clarified which year’s increase was already funded in the judiciary budget. After discussion about long-term state obligations and judicial compensation levels, the committee adopted the amendment and reported the bill favorably as amended. HB 205, which revises compensation for election commissioners, generated extensive testimony from clerks of court and the Secretary of State about staffing shortages, 19 years without a raise, and the need to recruit and retain poll workers; the bill was amended to allow local governing authorities to supplement pay by up to $100 per election and was reported favorably. Members also approved HB 325, which revises TOPS Tech eligibility and, through amendment, allows part-time students to qualify beginning in 2026-2027 using excess TOPS funds; HB 807, creating a Workforce Instructor Capacity Investment Program to help recruit technical instructors; and HB 222, requiring Medicaid coverage for dental procedures needed before certain medical treatments, with supporters arguing it could prevent more expensive emergency care. Later, the committee reported favorably HB 992, requiring student identification numbers for children in certain early childhood programs, after the Department of Education said it could implement the change without additional staff or cost. HB 821, moving the Louisiana Center for Safe Schools to the Louisiana Commission on Law Enforcement Administration, was amended with technical changes and reported favorably as amended. Finally, HB 797, creating the Bayou Gold Program to certify certain gold storage and custody standards, was amended to move the program into Title 51 and to tie standards to recognized industry benchmarks such as COMEX and the London Bullion Market Association; the bill drew at least one opponent after an initial supportive presentation and was still under consideration when the transcript ended.

Bills: HB29, HB39, HB77, HB153, HB183, HB211, HB263, HB299, HB324, HB519, HB520, HB533, HB538, HB559, HB562, HB805, HB823, HB1004, HB1011, HB1018

Keywords: insurance fund, retired employees, Ascension Parish, court clerks, premium costs, investment advisory board, HB 39, Act 283, peace officer, law enforcement officer, police certification, citizenship requirement, U.S. citizen, United States citizen, naturalization, lawful permanent resident, green card holder, immigration, public safety, law enforcement hiring

Bills: HF4493, HF3133, HF4595, HF4143, HF4142, HF3756, HF4289, HF1724, HF2291, HF4568, HF4547

Keywords: opioid use disorder, OUD, medication-assisted treatment, MAT, pharmacist prescribing, pharmacy practice, controlled substances, Schedule III, Schedule IV, Schedule V, DEA registration, Board of Pharmacy, substance use disorder, addiction treatment, buprenorphine, naltrexone, harm reduction, prescription authority, pharmacist intern, Minnesota pharmacy law

Transcript Highlights:

• our own revenue by selling electricity, electric transmission, and water services, and we neither levy
• We have seven tiers now in the TRS system since it has been adjusted.
• House Bill 4802 provides a one-time... adjustment of seven and a half percent in each year of the 2026

Bills: HB886, HB1514, HB2434, HB2688, HB2802, HB3161, HB3221, HB4029, HB4339, HB4591, HB4774, HB4802, HB4853, HB5627, SB1737

Keywords: retirement, supplemental payment, benefits, Employees Retirement System, eligible annuitants, legislation, annuity, service credit, Employees Retirement System of Texas, employee benefits, pension reform, public retirement systems, municipality pensions, firefighters, police officers, retirement age, DROP program, actuarial studies, pension benefits, municipal retirement

Transcript Highlights:

• Since 2001, no benefit adjustment.
• employees... ...with the Teacher's Retirement System received both a significant cost of living adjustment
• In 2003, the Texas Legislature adjusted the blended rate structure associated with credit provided by
• Here, we're just adjusting the rate.
• But if other states are doing similar types of adjustments, would you not agree that it's really what

Bills: HB886, HB1514, HB2434, HB2688, HB2802, HB3161, HB3221, HB4029, HB4339, HB4591, HB4774, HB4802, HB4853, HB5627, SB1737

Keywords: retirement, supplemental payment, benefits, Employees Retirement System, eligible annuitants, legislation, annuity, service credit, Employees Retirement System of Texas, employee benefits, pension reform, public retirement systems, municipality pensions, firefighters, police officers, retirement age, DROP program, actuarial studies, pension benefits, municipal retirement

Transcript Highlights:

• has been operating very well in recent years, but there are a few little things that need to be adjusted

Bills: SB156, SB134, SB108, SB47, SB88, SB89, SB106, SB18, SB9, HB38, HB54

Keywords: habitual felony offender, resentencing, Alabama Department of Corrections, victim notification, criminal justice reform, life sentences, parole eligibility, pardon, parole, law enforcement, GPS monitoring, data sharing, mail theft, stolen mail, criminal penalties, personally identifying information, felony, misdemeanor, SB47, Alabama

Transcript Highlights:

• For non-school levies.
• It's a very similar story for the school taxes levied.
• can be levied as a result of an increase in school taxable value.
• , it's about a little over $30 billion for non-school levies.
• It's about a little over $30 billion for non-school levies and a little over $20 billion for school levies

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:

• levy.
• The levy is slower to action than our state aid, so we need to take the time to do that adjustment on
• those adjustments on the levy.<01:09:44.319> The<01:09:44.480> levy<01:09:44.799> is
• The levy is slower to action than levy.
• to do that adjustment on this upcoming<01:09:50.560> levy.

Bills: HF2430, HF2433

Keywords: education finance, teacher training, Read Act, state aid, school funding, education funding, children with disabilities, transition aid, special education, school district consolidation, 1183, house

Transcript Highlights:

• That's exactly right about levy targets.
• chairs levy targets. I I don't disagree. chairs levy targets. I I don't disagree.
• That's speaker exactly right about levy That's speaker exactly right about levy targets.<00:10:45.920
• the deal just simple math adjustments. the deal just simple math adjustments.
• Some things like the K12 adjustments.

Keywords: 919, house, all

Summary: House Democratic leaders and House Republican leaders announced a compromise set of budget targets reached Friday night, describing it as a numbers-only deal that leaves policy issues aside. They said the targets are the first step in the budget process: House committee chairs will write bills to fit the targets, those bills will go to Ways and Means, and later leaders will negotiate global targets with the governor and Senate. Leaders emphasized that the agreement reflects compromise rather than either party’s ideal budget, and that they will continue talks with Governor Walz and the Senate over the next several weeks. The speakers highlighted what was not included in the deal, saying it does not target paid family and medical leave, earned sick and safe time, reproductive rights, or universal school meals. They said the House priorities that did make it in include housing, education, pensions, public safety, and transportation. On education, they said the compromise provides $40 million in new money in the first biennium for the READ Act and no cuts in either biennium, contrasting that with larger cuts in the governor’s and Senate proposals. They also said schools could still choose to fund unemployment insurance for school workers from existing resources, though it was not earmarked in the targets. Leaders said the agreement leaves room for committee chairs to make choices within the targets, including in health and human services, where they described the target as a reduction in projected growth rather than a cut to existing appropriations. They said the budget plan sets aside discretionary inflation adjustments in the first biennium while preserving inflation indexing for items like the K-12 formula. They also said the deal improves the state’s long-term balance, with a projected $1.6 billion balance in the first biennium and a $1.3 billion deficit in the second, and that the House’s numbers do not include the same revenue assumptions as the governor’s and Senate’s plans. In questions, leaders said conference committees will require majority support from both House and Senate conferees, and that the House will send equal numbers of Democratic and Republican conferees. They said the bonding bill size is still under discussion, but the adopted numbers would allow for roughly a $700 million general obligation bill. They also said large state spending for professional sports facilities is likely over, and explained that the press conference was held without Republican leaders for logistical reasons after the deal was reached late Friday.

Transcript Highlights:

• be one levy adjustment that would happen on the payable 2026 levy for fiscal year 2027 disbursements
• be one levy adjustment that would happen on the payable 2026 levy for fiscal year 2027 disbursements
• be one levy adjustment that would happen on the payable 2026 levy for fiscal year 2027 disbursements
• be one levy adjustment that would happen on the payable 2026 levy for fiscal year 2027 disbursements
• be one levy adjustment that would happen on the payable 2026 levy for fiscal year 2027 disbursements

Keywords: 1183, house