Video & Transcript Research : 'levy'
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ND
North Dakota 2025-2026 Regular Session
Budget Section Commerce and Legal Service Division Jun 24th, 2026
Transcript Highlights:
- Levi, you want to take us away? Yeah, thanks, Mr. Chairman and members of the committee.
- Thank you, Levi. Any questions for Levi, committee? Any questions? Seeing none. Okay, so, Mr.
- Senator Burckhard, I have a question, Levi.
- Thank you, Levi. Any questions for Levi? All right. Seeing none. Anything else on your end? Okay.
- Thank you, Levi. Any questions for Levi? All right. Seeing none. Anything else on your end? Okay.
Summary:
The committee met to review the Attorney General’s budget and related agency operations, beginning with Legislative Council staff walking members through compliance reports and a blue-sheet base budget document. Staff highlighted current-biennium items such as FTE changes, one-time appropriations, litigation funding, opioid settlement receipts, continuing appropriations, and major special and federal funds. Members asked for clarification on items including the Missing Indigenous People Grant Fund, the Internet Crimes Investigation Fund, and the Medicaid Fraud Control Unit grant funding.
Assistant Attorney General Clare Ness then gave an overview of the office’s structure, staffing, and budget pressures. She emphasized the office’s broad statutory duties, the value of its legal services to state and local government, and concerns about attorney pay lagging behind other agencies. Members discussed whether attorney compensation should be benchmarked more consistently across state government and whether some legal work could be consolidated within the AG’s office. Ness also addressed questions about AG opinion turnaround times, boards-and-commissions training, the new-and-vacant FTE pool, operating expense cuts, office leases, and the state’s criminal justice information systems.
The crime lab presentation drew significant attention. Director Jennifer Penner described severe space, safety, and infrastructure problems at the current lab, including cramped work areas, glycol leaks, outdated fire and burglar alarms, air-handling limits, and equipment failures that have delayed toxicology work. She said the 2024 study projected a much larger facility would be needed and that the preferred location would be near the current health department site, but in a new building. Members asked about possible evidence risks, backlog status, and whether the proposed building would solve the current problems; Penner said it would and noted backlogs have improved overall, though some delays remain.
The committee also heard from the new Medicaid Fraud Control Unit director, who described the unit’s civil and criminal work, federal-state funding split, and examples of fraud such as billing for services not provided or upcoding. The gaming division reported continued growth in charitable gaming and e-tabs, with members expressing concern about large trust-account balances, site competition, and possible misuse of proceeds. Finally, BCI outlined its caseload, cybercrime work, missing Indigenous persons task force, and the surge in CSAM cyber tips; members asked about AI-generated CSAM, and the AG’s office noted that last session’s law increased penalties and expressly allowed AI-generated CSAM to be prosecuted like other CSAM. No formal votes or actions were taken beyond approval of the minutes.
MN
Transcript Highlights:
- elimination would um also have a levy elimination would um also have a levy component.<00:37:59.760
- remaining funds um through aid or levy remaining funds um through aid or levy um<00:38:14.720>
- um starting in reduction um in the levy um starting in fiscal<00:38:53.440>
year <00:38:53.680- And then our second component is a no-cost clarification of definitions in the lease levy authority.
- we're seeing different types of uh lease we're seeing different types of uh lease levy<00:55:44.000><
- um starting in reduction um in the levy um starting in fiscal<00:38:53.440>
MN
Transcript Highlights:
- So many of you are aware that we are coming off the highest average property tax levy in over 20 years
- But at a certain Point, we're using property tax levy just to help process all these delays.
- , still paying for 80 new eligibility workers for their levy just last year.
- We're also using property tax levies to fund it.
- Just a one percent levy increase is about $100,000 for some of our smaller counties.
MN
Minnesota 2025-2026 Regular Session
Working Group on Omnibus Taxes Bill - 05/20/25
Minnesota Senate Floor Meeting
Transcript Highlights:
- And those homes under the provision that was passed in 2001 do not pay into the local operating levies
- So, let's make them local school levies. So, let's make them do<00:34:08.000>
it. - The answer is to have the cabin owners pay into the local levies.
- , to the state general levy, to the state general levy, um,<00:45:30.800>
do <00:45:31.040> - , you would still pay that levy even if you didn't reside in that district.
FL
Florida 2026 5th Special Session
Finance and Tax Feb 12th, 2026
Transcript Highlights:
- For 25 years, Florida law mandated that local government levies a special assessment against RV parks
- This legislation clarifies that a local government levies a special assessment against an RV parking
- The first tax is levied when the operator of the charging station purchases electricity from the power
- The second tax is levied when the electricity is instantaneously transferred to the consumer from the
- We do have one appearance form on the bill as amended, and that is Lauren Levy with the Property Appraisers
Summary:
The Senate Committee on Finance and Tax met and reported several bills favorably after brief presentations, no substantive opposition, and mostly unanimous or near-unanimous roll calls. CS/SB 118, by Senator Trunow, clarified how non-ad valorem special assessments may be levied on recreational vehicle parks, and an amendment removed a requirement that local governments consider RV park occupancy rates when apportioning assessments. The bill was supported by the Florida Retail Federation and passed favorably. SB 1520, by Senator Kalatayud, made changes to the Live Local Act’s missing middle property tax exemption, including allowing vesting upon final site plan approval for one year and expanding the data used for local government opt-out decisions; it also passed favorably with support from Landlord Housing Partners.
The committee also approved CS/SB 678, by Senator Mayfield, which reestablishes the framework allowing distributors to deduct unsellable alcohol from monthly excise tax calculations and applies retroactively to January 1, 2025. Support came from the Florida Beer Wholesalers Association, Wine and Spirits Distributors of Florida, and Southern Glazer’s Wine and Spirits. CS/SB 680, also by Senator Mayfield, addressed double taxation of electricity used at EV charging stations by creating a sales tax exemption for separately metered electricity sold to station operators and transferred to consumers; Tesla and the Florida Retail Federation supported it, and Senator Gates spoke in favor, describing the bill as a fair solution to a prior tax administration problem.
CS/SB 450, by Senator Polsky, updated property tax exemption rules for permanently and totally disabled veterans’ surviving spouses, including allowing transfer of up to 120% of the prior homestead exemption amount to a new residence. The amendment and bill were supported by the Property Appraisers Association of Florida and passed favorably. Finally, CS/SB 1074, by Senator Gates, was amended to establish uniform rules for rounding cash transactions to the nearest nickel in light of penny distribution issues, while protecting sales tax calculations and providing liability protections; it also included safeguards for pawn and recycling transactions. The Florida Retail Federation, Florida Restaurant and Lodging Association, and Associated Industries of Florida supported the measure, which was reported favorably. Senator Gates requested to be recorded as voting yes on all bills, and the committee adjourned without objection.
FL
Transcript Highlights:
- For 25 years, Florida law mandated that local governments levy a special assessment against RV parks
- This legislation clarifies that a local government levies a special assessment against an RV parking
- The first tax is levied when the operator of the charging station purchases electricity from the power
- The second tax is levied when the electricity is instantaneously transferred to the consumer from the
- We do have one appearance form on the bill as amended, and that is Lauren Levy with the Property Appraisers
Keywords:
recreational vehicle parks, special assessments, property tax, occupancy rates, commercial assessment, ad valorem, homestead exemption, disabled veteran, veteran surviving spouse, first responder, line of duty, service-connected death, tax exemption transfer, remarriage, primary residence, Florida Statutes 196.081, property appraiser, local government revenue, surviving spouse tax relief, alcohol distribution
Summary:
The Committee on Finance and Tax met with a quorum present and heard several bills, most of them focused on tax policy and property-related exemptions. CS/SB 118 clarified how non-ad valorem special assessments apply to recreational vehicle parks, and an amendment removed a requirement that local governments consider RV park occupancy rates when apportioning assessments. The bill was supported by a Florida Retail Federation representative and was reported favorably.
The committee also reported favorably on SB 1520, which modifies Live Local Act property tax exemption provisions by extending the vesting period for the missing middle exemption and expanding the data used for local government opt-outs; SB 678, which reestablishes the framework allowing distributors to deduct unsellable alcohol from monthly excise tax; and CS/SB 680, which creates a sales tax exemption to address double taxation on electricity used at EV charging stations. Each of these bills had support from industry or trade groups, and CS/SB 680 drew comments from Senator Gaetz praising the bill as a solution to prior tax collection confusion.
The committee then approved CS/SB 450, which updates property tax exemption rules for surviving spouses of permanently and totally disabled veterans by allowing transfer of a larger portion of the exemption to a new homestead; an amendment raised the transferable amount to up to 120% of the prior exemption. The final bill, CS/SB 1074, was amended to establish uniform rules for rounding cash transactions to the nearest nickel in light of the Federal Reserve’s suspension of penny distribution, while preserving tax calculations and providing liability protections; it also included safeguards for pawn and recycling transactions. All bills considered were reported favorably, Senator Gaetz asked to be recorded as voting yes on all bills, and the committee adjourned without objection.
MN
Transcript Highlights:
- /c><00:05:24.240>
authority districts with uncapped levy authority districts with uncapped levy - And in order for this proposal to remain levy neutral, so as not to increase property tax levies on a
- It's not on the levy side.
- It's not on the levy side.
- It's not on the levy side.
MN
Transcript Highlights:
- Representative West said that, given schools passing levies that increase costs on taxpayers because
- <01:12:02.920>
situation consider considering the levy situation consider considering the - I did want to kind of briefly go over just some history of county property tax levies.
- So a 9% levy increase, I would argue, no county could absorb a 9% levy, but in particular Beltrami is
- So a 9% levy increase, I would argue, no county could absorb a 9% levy, but in particular Beltrami is
Keywords:
pregnancy support, women's health, maternity homes, nonprofit organizations, grant funding, abortion, family services, tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief
WV
West Virginia 2026 Regular Session
WV Senate Finance Committee in Session Mar 11th, 2026 at 04:01 pm
Finance
Transcript Highlights:
- Counties have passed levies, passed fees, but there are only so many local decisions that can be made
- Can you explain to me how the impact of them not having an EMS levy?
- ...how the impact of them not having an EMS levy would they still be eligible for funds?
- The other two are $3 million, and one of those does not go to any county that does not have a levy or
- So $9 million of the $12 million would be available to counties that don't have a levy.
Summary:
The Senate Finance Committee met with a quorum present and first approved the minutes of the previous meeting. It then took up House Bill 5438, which revises parts of the school aid formula and limits certain uses of instructional program, technology, and induction funds; the committee adopted an Education Committee amendment and reported the bill to the full Senate. The committee also reported House Bill 4087, creating the West Virginia-Ireland Education Alliance for higher education partnerships and grants, after brief explanation and no opposition.
Members then considered House Bill 4191, which expands the child care tax credit to employer-sponsored child care facilities and changes subsidy payments from attendance-based to enrollment-based, with electronic filing requirements by 2026. Senators spoke in strong support, describing it as a workforce and economic development measure, and the bill was reported. House Bill 5074, which redirects medical cannabis fund balances and future revenues to general revenue and several specified purposes including the Supreme Court, universities, law enforcement, and health programs, was amended to increase the court allocation and remove the direct university research earmarks; it was reported over concerns that accumulated fund money would be diverted to general revenue.
The committee also advanced House Bill 5353, bringing virtual currency kiosks under money transmission licensure and adding consumer disclosures, transaction limits, support requirements, and anti-fraud protections; a strike-and-insert amendment clarified kiosk rules and added law-enforcement contact requirements. House Bill 5527, regulating licensure of wellness reimbursement program administrators and related broker duties, was amended to clarify the definition and protect proprietary licensing information from public disclosure, then reported. House Bill 5687, as amended, phases down the metallurgical coal severance tax and incorporates a separate oil-and-gas tax reduction for new wells while adjusting county and municipal distributions, and it was reported. The committee also approved a large revenue rules bundle, House Bill 4245, with amendments to a lottery rule and a pre-need burial company rule, and reported House Bill 4418 to create an electronic municipal B&O tax filing system once enough municipalities participate.
Finally, the committee reported House Bill 5168, which creates a permanent $12 million lottery-funded EMS support structure, including mental health treatment funding, county EMS funds, and an all-county EMS fund; members emphasized the need for stable EMS funding, especially in rural areas, and clarified how counties with and without levies would benefit. The committee then announced several Senate bills would not be taken up that day and adjourned.
HI
Hawaii 2025 Regular Session
House Chamber - Fri Mar 7, 2025, 12:00PM HST - Day 27
Hawaii House Floor Meeting
Transcript Highlights:
- We have the student treasurer, Levi Ezo. Secretary Christen DeVito. Historian Adeline Adair.
- We have the student treasurer, Levi Ezo. Secretary Christen DeVito. Historian Adeline Adair.
- We have the student treasurer, Levi Ezo. Secretary Christen DeVito. Historian Adeline Adair.
- We have the student treasurer, Levi Ezo. Secretary Christen DeVito. Historian Adeline Adair.
- <00:15:24.720>
ezo have the student Treasurer Levi ezo have the student Treasurer Levi ezo
Summary:
The House was called to order with 47 members present. After the journal reading was deferred and there were no messages from the Governor or Senate communications, members offered several introductions recognizing visiting guests, including tourism and hospitality representatives, Kahakai Elementary School students and staff from Kona, a Portuguese delegation from the Luso American Development Foundation, and other constituents and aides. The chamber then moved to floor presentations.
House Resolution No. 84 was presented, commending the United States Air Force Reserve Command 624th Aeromedical Staging Squadron Medical Operations Flight for humanitarian service providing mental health support after the Maui wildfires. Representative Perck moved adoption, Representative Cochran seconded, and the resolution was read into the record describing the unit’s work with state and nonprofit partners to distribute supplies and support survivors’ emotional recovery. The House adopted the resolution by voice vote, and the motion carried.
Following the presentation, the House recessed briefly so members could congratulate the honorees. When the House returned, there were no resolutions for action, and announcements included the Women’s Legislative Caucus Easter basket drive, recognition of Hawaii Iron Workers Stabilization Fund visitors, birthday greetings, and a reminder that substantive resolutions were due by 6:00 p.m. The House then voted to keep the journal open until 6:00 p.m. for resolution introductions and adjourned into recess until 12:00 noon Monday.
TX
Transcript Highlights:
- The blue line is the increase in city and county— Property tax levies in the same period.
- But when levies grow faster than inflation, that is a real tax increase.
- This is to be in order to control property tax levies.
- It's the way in which I levy taxes, but it's what I have to do.
- I mean, they're... their levy growth far exceeds their population growth.
Keywords:
property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support, youth programs, community education, county population threshold, large county, local government revenue, leasehold interest, possessory interest
KY
Kentucky 2026 Regular Session
Interim Joint Committee on Appropriations & Revenue. (7-1-26)
Appropriations & Revenue
Transcript Highlights:
- The recallable nickel is still the only one that's available for districts to levy.
- I believe that equalization ceases if you levied it. I'm going to make it the year.
- The recallable nickel is still the only one that's available for districts to levy.
- I believe that equalization ceases if you levied it. I'm going to make it the year.
- The recallable nickel is still the only one that's available for districts to levy.
Keywords:
Meeting Start 00:00:00
Budget Process 00:02:28
Allotment Process 00:10:30
School Facilities Construction Commission 00:29:10
Role of KDE in School Facilities Funding 00:47:00
Kentucky School Boards Association 01:13:25
Elementary and Secondary School Construction 01:20:40
Perkins V Funding 01:35:32, 958, all
MN
Transcript Highlights:
- formula and the unemployment levy formula and the unemployment levy proposed<01:25:15.280>
in - As you all know, the<01:25:17.920>
levy <01:25:18.400>provides <01:25:19.280>uh < - 01:25:19.360>
the <01:25:19.600>levy <01:25:20.000>presents the levy provides uh - the levy presents the levy provides uh the levy presents challenges<01:25:21.120>
particularly - Giving districts the authority to use their UI levy doesn't mean that they have to use it.
Keywords:
charter schools, education funding, revenue calculation, general education revenue, special education, school library aid, education finance, school districts, funding eligibility, compensatory revenue, task force, free meals, school funding, education equity, HF2210, school unemployment aid, Minnesota Department of Education, general fund appropriation, unemployment insurance, unemployment claims
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Revenue Jun 21st, 2026 at 01:00 pm
Joint Committee on Revenue
Transcript Highlights:
- city and town in Massachusetts was frozen at the rates of what your commercial and residential tax levy
- This law establishes that the residential class has to pay the lowest percentage share of the tax levy
- This law establishes that the residential class has to pay the lowest percentage share of the tax levy
- and not included in our tax base, and today it represents 8% of Watertown's total value of the tax levy
- 50% of the tax levy, but 175 split, commercial, right? But you got three years' extension, right?
Summary:
The Joint Committee on Revenue held a hybrid hearing on 17 late-file and miscellaneous bills, with testimony focused on several local tax and fee proposals. The first major item was H. 4687 for Watertown, which would permanently continue a special property tax classification allowing the city to maintain a 50% residential minimum factor and a 175% commercial shift. Watertown officials and local legislators said the measure is needed to prevent an estimated 18% residential tax increase when the current temporary authority expires, arguing that the city’s commercial growth and 1988 tax rules have created an unintended burden on homeowners, especially seniors. Committee members asked about the regional business impact, whether major taxpayers might leave, and why a permanent change was sought instead of another short extension; Watertown officials said the policy had not deterred commercial growth and that the city’s fiscal planning and stabilization funds were being used for schools, infrastructure, and bond rating support.
The committee also heard H. 4435 from Charlemont, which would authorize a local tax on commercial recreation services. Town officials described Charlemont as a small rural community with a large visitor burden from skiing, rafting, and other recreation, saying police, fire, and EMS costs rise sharply during peak seasons and that the tax would help shift some of those costs to visitors rather than local residents. A committee member questioned the legal structure of taxing recreation services versus goods, but the town said the proposal was modeled on the meals and rooms tax and had local business support.
Finally, testimony was taken on H. 4722, promoting fair tax treatment for zero-emission vehicles, especially electric school buses and Class 3-8 trucks. Supporters, including EV advocates, a school transportation company, and Rep. Gentile, said the bill would cap sales and excise taxes on EV vehicles at the level of comparable diesel vehicles to remove an unintended tax penalty, keep revenue neutral, and support the state’s climate goals while helping school districts and private bus operators manage higher upfront costs. Rep. Gentile also spoke in support of H. 4755, which would amend Sudbury’s means-tested senior property tax exemption so the town would not need new special legislation if the program is renewed again in the future. No votes were taken, and the hearing concluded after public testimony and committee questions.
NM
Transcript Highlights:
- Who pays that, that levy, the state of New Mexico?
- Do we as the legislature have to appropriate the levy or who pays it? Mr.
- Chair, in fact, the commission has never levied fees on any state.
- Who pays the levy? Mr.
- They've never levied, but we're giving them that authority, right?
MN
Transcript Highlights:
- This equates to over 3% of Otter Tail County's budget levy for 2025.
- This for Anoka County will add a baseline 5% to our levy.
- This for Anoka County will add a baseline 5% to our levy.
- This for Anoka County will add a baseline 5% to our levy.
- This for Anoka County will add a baseline 5% to our levy.
MN
Transcript Highlights:
- what we got to do is look forward and either that has to be fully funded or, you know, even give us levy
- funded uh or you know even give us Levy funded uh or you know even give us Levy Authority<00:03:
- Data shows how difficult it is for rural districts to pass operating levies.
- Data shows how difficult it is for rural districts to pass operating levies.
- homeowners in fact for an operating Levy homeowners in fact for an operating Levy stma<01:24:47.159
MN
Transcript Highlights:
- When we bond something that we levy<00:10:36.320>
the <00:10:37.519>levy <00:10:38.000>< - c> against<00:10:38.240>
someone's <00:10:38.720>taxes <00:10:39.200>to levy - the levy against someone's taxes to levy the levy against someone's taxes to pay<00:10:39.680>
us - discussed that relationship between our funding to local governments and increasing property tax levies
- discussed that relationship between our funding to local governments and increasing property tax levies
Keywords:
microenterprise home kitchen operation, cottage food, home-based food business, home kitchen license, homemade food, prepared food, food entrepreneur, small food business, cottage food law, food safety training, ServSafe, food handler license, agriculture department, Minnesota food law, residential kitchen, local zoning, consumer labeling, allergen labeling, unpasteurized juice, time/temperature control for safety food
FL
Transcript Highlights:
- by counties and municipalities, and to provide... ...on the use of ad valorem taxes levied by counties
- other than those imposed... ...and then to 250 for all levies other than those imposed by the school
- Lucie, Holmes talked about, Holmes was talked about, Dixie, Levy, Lafayette.
- And they outlined that the levy cap avoids all dangers. It does not eliminate the revenue source.
- Can be levied by a government with a majority vote.
FL
Transcript Highlights:
- property, to increase the homestead exemption, to provide a limitation on the use of ad valorem taxes levied
- 150,000, which is not in the budget sum in the actual amendment now, and that then to 250 for all levies
- 150,000, which is not in the budget sum in the actual amendment now, and that then to 250 for all levies
- Lucie, Holmes, Dixie, Levy, Lafayette—spoke. The Florida League of Cities spoke.
- And they outlined that the levy cap avoids all dangers. It does not eliminate the revenue source.
Summary:
The Senate took up Committee Substitute for Senate Joint Resolution 2F, a proposed constitutional amendment on property tax reform. The measure would increase the homestead exemption in stages, lower the assessment cap on non-homestead property from 10% to 5%, and limit county and municipal ad valorem tax revenues to specified uses such as public safety, education, infrastructure, natural resources, debt service, employee benefits, and certain administrative costs. Supporters, led by Senator Avila, argued the proposal would provide meaningful property tax relief and push local governments to rein in spending, while opponents warned it would shift costs to fees, reduce local flexibility, and threaten funding for core services.
Several amendments were offered and rejected. Senator Sharief proposed an income-based circuit breaker for property tax relief; Senator Smith offered a sunset clause; and Senator Berman proposed revising the ballot statement to better match the amended proposal and remove outdated references. Each amendment failed on recorded votes. During questioning and debate, senators pressed Avila on the ballot language, the effect on local services, whether the legislature could later restrict local spending by statute, and whether renters would benefit. Avila said the ballot language was not his and repeatedly stated he was presenting the governor’s proposal, while also saying local governments would need to prioritize budgets and that future legislatures could address implementation details.
After the amendment votes, the joint resolution was read a third time and moved into final debate. Supporters said the proposal would give homeowners relief and force fiscal discipline at the local level. Opponents, including Senators Nathan, Bracey Davis, Smith, Polsky, and Errington, argued the measure was rushed, lacked a completed fiscal analysis or replacement revenue, and could harm police, fire, libraries, parks, housing, and other local services. They also criticized the ballot summary as misleading, especially regarding the staged homestead exemption increase. The transcript ends during debate, before any final vote on the joint resolution itself.