Video & Transcript Research : 'valuation'
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MN
Minnesota 2025-2026 Regular Session
Veterans and military affairs panel approves HF194 2/12/25
Minnesota House Floor Meeting
Transcript Highlights:
- The valuation exclusions have not changed since its creation in 2008.
- veteran with a 70% disability<00:01:54.439>
rating <00:01:55.439>the <00:01:55.640>valuation - disability rating the valuation disability rating the valuation exclusions<00:01:57.280>
have
NH
New Hampshire 2025 Regular Session
House Ways and Means (02/12/2025)
Transcript Highlights:
- This bill sets a rate of $5 per $1,000 of equalized property valuation.
- This bill sets a rate of $5 per $1,000 of equalized property valuation.
- This bill sets a rate of $5 per $1,000 of equalized property valuation.
- , not on sort of nominal valuation, and I'm not sure that's correct in the bill as is.
- not on sort of nominal valuation not on sort of nominal valuation<03:44:10.279>
and <03:44:10.439
Summary:
The committee held a public hearing on HB 402, a bill to repeal a provision in RSA 194-F:2 stating that Education Freedom Account (EFA) funds “shall not constitute taxable income” to the parent or student. The bill sponsor argued the current language is misleading because the state cannot determine federal tax liability, and said the bill would simply remove inaccurate tax advice from state law. He cited IRS guidance and prior federal legislation, including a Ted Cruz proposal, to suggest some EFA uses may be taxable under federal law, while others may not, and said the bill could be amended if needed to avoid confusion.
Testimony was sharply divided. Py Campbell opposed the bill, arguing it would unfairly single out EFA students and could amount to a tax on education funds, including for self-employed families, and recommended it be voted inexpedient to legislate. Stephen Matthew French, a tax preparer, also opposed the bill, saying IRS Publication 970 already makes clear that scholarship-type payments used for tuition and related expenses are not taxable, and that the bill addresses a problem that does not exist. He warned that adding tax reporting requirements could create administrative costs for families and the program administrator.
Bill Ardinger, a tax attorney, supported the repeal of the statutory language, saying the state should not place potentially incorrect tax advice into law. He explained that under federal tax law, only certain scholarship-like uses are exempt, while many EFA-eligible expenses may not be, especially for families using the program for homeschooling or other nontraditional expenses. He said the current statute could mislead families into thinking all EFA payments are tax-free and could expose the state to future legal problems. The hearing ended after questions from committee members; no vote or final action was taken in the transcript.
ND
North Dakota 2025-2026 Regular Session
HB 1218 Conference Committee Apr 15th, 2025 at 08:30 am
Transcript Highlights:
- So right now there's holes in the tool for ag land in the ag land valuation, the benefit valuation.
Summary:
The conference committee on House Bill 1218 met to reconcile differences between the House and Senate versions of the bill, which concerns environmental assessment requirements and cost-share analysis for drainage projects. Members discussed revised language that would keep the existing $1 million threshold in place for assessment drain projects, maintain the moratorium on environmental assessments for those projects, and add study language to examine thresholds for when environmental assessments should be required. The House side explained that the goal was to prevent the threshold from being lowered again, while also allowing the interim study to gather more data on agricultural benefit valuation and cost-benefit analysis.
Senator Engett asked why additional study time was needed if more than 50 environmental assessments had already been completed. In response, members explained that the current tool has gaps in how agricultural land benefits are valued, which can affect cost-share calculations, and that the study period would help improve the analysis. They also noted that the bill would not affect municipal water supply or flood control projects, with the main issue being assessment drains in agricultural land.
No votes were taken. The committee agreed the revised language should be put into proper legislative form, and the chair indicated the committee could reconvene later that morning, possibly at 11:00 a.m., before adjourning the meeting.
MN
Transcript Highlights:
- 00:09:22.000>
those <00:09:22.240>those <00:09:22.560>two <00:09:22.800>valuations - <00:09:23.200>
in <00:09:23.440>more cover those those two valuations in more cover - those those two valuations in more detail.<00:09:24.080>
So <00:09:24.320>just <00:09:24.640 - And then as I look at slide 13, I see on the first bullet there, um, the valuation determines that both
- determines that both sales and valuation determines that both sales and use<01:10:35.840>
tax
MA
Massachusetts 2025-2026 Regular Session
Informal House Session 15 Jun 21st, 2026 at 11:00 am
Massachusetts House Floor Meeting
Transcript Highlights:
- House Bill 3176, relative to the electronic filing of certain forms used in property valuation.
- The House bill, relative to the electronic filing of certain forms used in property valuation, House
Summary:
The House opened with the Pledge of Allegiance and then took up several committee reports and procedural motions. The Committee on Rules recommended adoption of two resolutions: one recognizing the 100th anniversary of Ayrhill Farms in Adams and another congratulating Fiona White on earning the Girl Scouts’ Gold Award. The House suspended the rules and adopted both resolutions. The House also suspended Joint Rule 12 to allow a petition concerning a board overseeing occupancy payments for manufactured housing community accommodations in Attleboro to be sent to the Committee on Municipalities and Regional Government.
The Committee on Steering, Policy and Scheduling reported a slate of bills for House consideration, including measures on banking and credit union law, a local option real estate tax exemption for volunteer firefighters and EMTs, electronic filing of property valuation forms, delivery of property tax bills, notification of deceased animals on state highways, a Boston Fire Department age waiver for firefighter Fustiano’s Katayakis, and validation of Bourne’s May 20, 2025 annual election. The House suspended Rule 7A, took second readings on these bills, and ordered them to a third reading.
The House then considered several bills released from the Committee on Bills in Third Reading. It passed to be engrossed House Bill 4185, relating to the nomination process for town meeting candidates in Milford; House Bill 4374, designating an overpass in Sandwich as the U.S. Marine Staff Sergeant Raymond G. Torval Veteran Memorial Overpass; House Bill 4391, waiving the Boston Police Department maximum age requirement for Alex J. Rodriguez; and House Bill 4753, relative to the charter of the town of Westwood. The House adopted an order to adjourn to meet Tuesday at 11 a.m., and then adjourned to that time in informal session.
TX
Transcript Highlights:
- And if you Google it, the newspaper articles all talk about, you know, $0.05 per $100 valuation, and
- The housing market is creating some strain on the city because the valuations are flat.
- Constitutionally capped, I should mention, at $0.10 per hundred dollars of valuation.
- So, ESDs are already highly regulated and kept under Chapter 775 at just $0.10 per $100 of valuation.
- Right now, they did a tax rate of $0.60 per $100 valuation, representing a 25% increase. ...and people
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
NH
New Hampshire 2026 Regular Session
House Municipal and County Government (01/30/2026)
Municipal and County Government
Transcript Highlights:
- HB 1380 total net value uh um valuation like I total net value uh um valuation like I just<00:46:42.240
- signal restraint while the valuation signal restraint while the valuation base<00:48:05.839>
- It only changes the valuation It only changes the valuation methodology<01:37:15.920>
with - ,<03:04:24.399>
townwide <03:04:25.040>property <03:04:25.439>valuation valuation- , townwide property valuation valuation, townwide property valuation equals<03:04:26.720>
that - ,<03:04:24.399>
TX
Transcript Highlights:
- districts are doing a good job. what is the benchmark you're comparing the appraisal district's valuations
- doesn't set. a property tax and I get if we do it ahead of time by by saying, hey, this is what your valuation
- out of Nueces County where a school district in a city was almost bankrupted. because of a large valuation
- Due to that billion dollar valuation change, and the tax unit simply didn't have that money. refund.
- Furthermore taxing units are not supposed to tell the appraisal district what to do with valuation.
TX
Transcript Highlights:
- Valuation that allows them to manage wildlife on their properties.
- Penalized for a change of use coming out of ag or wildlife tax valuation.
- Wildlife tax valuation is the only land use, um, valuation that is increasing.
Keywords:
redistricting, election, Texas legislature, district composition, political representation, congressional redistricting, Texas House of Representatives, U.S. House, Congressional districts, district map, district boundaries, gerrymandering, voting rights, election law, apportionment, representation, special committee, PLANC2308, redistricting plan, elections
FL
Florida 2026 Regular Session
Governmental Oversight and Accountability Feb 11th, 2025
Governmental Oversight and Accountability
Transcript Highlights:
- The current market valuation this morning is about $205 billion.
- Current market valuation of that plan is $19 billion.
- following passage of the law last year, we identified 33 companies in our holdings with a total valuation
- the close of the fourth quarter of 2024, that number has now been reduced to 13 companies, with valuation
Summary:
The Committee on Governmental Oversight and Accountability met with a quorum present and took up two bills and one presentation. Senate Bill 108, on administrative procedures, was presented by Senator Burgess on behalf of Senator Grall. The bill would require agencies to systematically review rules over five years old, submit annual regulatory plans and reports, and take action on reviewed rules; it also would speed publication of proposed rules after new rulemaking authority and expand transparency for incorporated materials and rule histories. Americans for Prosperity appeared in support, there was no debate, and the bill was reported favorably on a roll call vote.
The committee then heard a presentation from State Board of Administration Executive Director Chris Spencer on implementation of statutory investment restrictions affecting state funds. He reviewed the SBA’s structure and fiduciary duties, said the agency must maximize financial return using only pecuniary factors, and described the Protecting Florida’s Investments Act restrictions involving Northern Ireland, Cuba, Venezuela, Israel, Sudan, Iran, and China. He noted recent changes, including expanded Iran restrictions after the October 7 attacks, the addition of China-related divestment requirements, and the SBA’s move to eliminate China and Hong Kong from its global equity benchmarks; he said the agency is ahead of schedule on required divestment and in compliance with the law.
Senate Bill 100, on display of flags by governmental entities, was then presented by Chair Fine. The bill would prohibit political flags on government buildings and allow active-duty service members and veterans to use reasonable force to stop flag desecration. The committee heard extensive public testimony, with supporters arguing government buildings should not display political messages and opponents raising First Amendment, vagueness, and enforcement concerns, especially regarding LGBTQ-related flags and school settings. Senators also questioned the bill’s definitions and the reasonable-force provision. After debate, the committee voted to report SB 100 favorably, with Senators Arrington and Polsky voting no and Senators Brodeur, McClain, Rodriguez, Fine, and Chair DeSiglie voting yes. At the end of the meeting, Senator Rodriguez was recorded as voting yes on SB 108, and the committee adjourned.
AL
Alabama 2025 Regular Session
Alabama Senate County and Municipal Government Committee Apr 8th, 2025
County and Municipal Government
Transcript Highlights:
- our net foundation funding was and is our net foundation funding was and is impacted by property valuation
- And and impacted by property valuation. And and impacted by property valuation.
- additional state funding that we did additional state funding that we did receive because of the valuation
- drops receive because of the valuation drops receive because of the valuation drops um there.
Keywords:
primary election, election calendar, off-presidential year, May primary, second Tuesday in May, fourth Tuesday in May, runoff primary, special primary, presidential primary, election administration, candidate filing, ballot access, political parties, county election officials, state election law, Alabama elections, sheriffs, term of office, Alabama law, local government
NH
Transcript Highlights:
- For nonprofits with a total valuation For nonprofits with a total valuation greater<02:14:26.159
- over $1 million valuation over $1 million valuation or<02:16:27.440>
that <02:16:27.679>- would be exempt from from this valuation would be exempt from from this bill.<02:24:14.560>
And <02:33:49.359>is you know is you know the valuation is you know is you know the valuation- um um but different property valuations um and<03:27:08.720>
you're <03:27:08.960>going - would be exempt from from this valuation would be exempt from from this bill.<02:24:14.560>
WA
Washington 2025-2026 Regular Session
Select Committee on Pension Policy Jun 16th, 2026 at 12:40 pm
Select Committee on Pension Policy
Transcript Highlights:
- You did just hear about one of the biggest projects, which is the actuarial valuation report on the DRS
- Lastly, we will be preparing an actuarial valuation of the volunteer firefighters pension plan, which
- Is there anything on the actuarial valuation results that the members want to talk about?
WV
West Virginia 2026 Regular Session
WV Senate Finance Committee in Session Mar 11th, 2026 at 04:01 pm
Finance
Transcript Highlights:
- The first tax rule is to promulgate a legislative rule relating to the valuation of timberland and managed
- Our next rule is also the Tax Department to promulgate a legislative rule relating to the valuation of
- Further language is added detailing valuation determinations when a high-impact data center or power
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.
OK
Transcript Highlights:
- We all know the costs and things and actual valuations that are put in our residences.
- I think we can all agree that home valuations in those metro areas are higher than they are in rural
- I don't know if anyone's pointed this out, but $1000 in 1938 for today's valuation would be about 21,000
Keywords:
income tax, tax rates, revenue certification, Oklahoma Tax Commission, state budget, education, tax credit, school choice, private school, tuition assistance, income limits, parental choice, accreditation, insurance, taxation, premium, home office credit, healthcare, teacher tax credit, income tax credit
NH
Transcript Highlights:
- Fields, even the fields, but yeah, art becomes a slippery slope in the valuation world. >> Good point
- Fields, even the fields, but yeah, art becomes a slippery slope in the valuation world. >> Good point
- slope in the in the valuation world. slope in the in the valuation world.
- Valuation every, I believe, five years to evaluate the price of replacement of the sewer system.
- We have to calculate every five years the valuation, and then we apply that 5% when we do that.
NH
New Hampshire 2025 Regular Session
House Finance Division I (03/05/2025)
Transcript Highlights:
- from our actuaries for HB 2 is actually the valuation they did earlier this year for HB 727.
- from the actuary uh updated valuation from the actuary uh this<00:05:56.880>
week <00:05:57.880 - assumptions uh in the current valuation assumptions uh in the current valuation versus<00:14:19.920
- or closed uh um audited books valuation or closed uh um audited books we<00:14:57.000>
had <00 - <00:35:43.119>
with mean okay and our current valuation with mean okay and our current valuation
Summary:
The committee took up House Bill 2 retirement provisions, focusing on Group Two/Tier B changes in pages 25-39. Jan Goodwin of the New Hampshire Retirement System and deputy chief counsel Mark Kavanaugh explained that the 2025 bill is largely similar to prior versions, but it restores certain pre-2011 benefit rules for Tier B members, including changes to average final compensation and earnable compensation, and it also addresses the annuity multiplier for years of service. Members discussed the tier structure, with Tier A referring to vested members, Tier B to those hired before 11/1/12 who were not vested, and Tier C to later hires. Several members expressed concern that the bill’s purpose was to restore Tier B benefits, not to change Tier A rules or create broader changes affecting newer hires.
The retirement system flagged two likely drafting problems. First, it said a provision appears to omit a special-duty/earnable-compensation limitation in the Group Two section, which they believed was a scrivener’s error caused by moving language out of the Group One definition without adding it back for Group Two. Second, they noted the bill’s multiplier language overlaps with changes already enacted in HB 1647, which increased the multiplier for service beyond 15 years for Group Two and carried an estimated $26 million cost. The committee discussed that HB 1647 was originally broader in the House, but the Senate narrowed it to Tier B only.
The actuary’s comparison of the 2023 and 2025 HB 2 versions showed the bills are close, but the 2025 version differs in funding and timing. Staff said the 2025 bill appropriates $2.5 million more per year for 10 years, and that, together with updated actuarial assumptions and a larger share of the affected tier having already retired or otherwise left service, results in a larger reduction in unfunded liability than the 2023 bill: about $98.2 million versus $68.5 million. Employer contribution impacts were described as small overall, though the 2025 bill was said to be somewhat more favorable than the 2023 version. Members also questioned why House Bill 1 only funds $5 million in the first year, and staff said that was tied to the governor’s revenue estimate and that the full funding does not begin immediately. No votes were taken in the portion provided; the committee mainly received testimony, asked clarifying questions, and noted that some issues would be addressed in the fiscal note worksheet.
NH
New Hampshire 2025 Regular Session
House Science, Technology and Energy (01/27/2025)
Science, Technology and Energy
Transcript Highlights:
- <01:29:32.440>
the <01:29:32.560>financial commission is a valuating the financial - commission is a valuating the financial costs<01:29:33.360>
and <01:29:33.520>benefits < - <05:40:16.400>
going considered for for the valuation going considered for for the valuation - free market you have to first valuate free market you have to first valuate the<05:51:09.760>
- F is about the effects on competition, and that's where the items that affect the valuation are.
NH
New Hampshire 2025 Regular Session
House Municipal and County Government (04/07/2025)
Municipal and County Government
Transcript Highlights:
- post the year-over-year tax impact of certain proposed building projects per $1,000 of equalized valuation
- Um, when property values, valuations, or revaluations occur, uh, different types of property—zoned property
- values valuations o property values valuations o revaluations<00:29:48.320>
occur <00:29:49.760 - There's a tax effort, and that gets divided by your property valuation.
- I think that's a property valuation.
WY
Transcript Highlights:
- distribution of the appropriation to be 75% on a per capita basis, 25% using the inverse assessed valuation
- . inverse assessed valuation.
- And it's that 75% for the per capita, and then the 25% by the inverse assessed valuation factor.
- So, 75% generally around population, 25% around the inverse of assessed valuation.