Transcript Highlights:

• This is a bill that came about as part of our discussion with the county commission in that meeting that
• So, um, it authorizes the county commission to allow the sale of commodities created by solid waste collection

Bills: SB334

Keywords: SB334, Lauderdale County, Florence, Shoals Economic Development Fund, sales tax, use tax, local tax, economic development, county commission, municipal revenue, tax proceeds, special revenue fund, Colbert County, local legislation, Alabama Code 45-39-245.47, 923, senate, all

Transcript Highlights:

• implementing their own and counties implementing their own taxes,<00:02:57.920> then<00:02:58.520
• Representative Sexton moved House File 3813, a local sales tax proposal for Waseca County and the city
• This is for House File 3813 for a local sales tax for Waseca County and the city of Waseca.
• The proposal is for a local sales tax for Waseca County and the city of Waseca.
• Waseca County is asking you to allow Waseca County voters to decide if local tax is the right way to

Bills: HF4094, HF3390, HF3813, HF3583, HF3751, HF4324, HF4789, HF3596, HF4033, HF4424, HF4053

Keywords: Crosby, local sales tax, bonding authority, community projects, voter approval, Owatonna, use tax, special law, community center, municipal finance, capital project, sales and use tax, local option tax, city tax, public facility, general election, bond referendum, debt limit, levy limit, Minnesota local government

Transcript Highlights:

• But Senator Nichols: It's to cities, to counties, all political subdivisions, districts, all taxing subdivisions
• If they have more parcels than population in my home county, then Harris County and Dallas County is
• The cities and counties go later, and some like Harris County don't even put their tax bills in the mail
• tax rate.
• This information just on the tax in urban counties - about half the tax rolls where you sleep, about

Bills: HB17, HB23

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

Transcript Highlights:

• I am the Kaufman County District Attorney and as the Kaufman County District Attorney.
• Those taxes do not pay for that. Everybody in the county pays for that development.
• tax rate.
• that generates tax revenue for the county to pay for county services such as roads and emergency services
• Uh, notification is very important to us as county commissioners and county judge.

Bills: HB23

Keywords: 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, county property tax, nonprofit-owned property

Transcript Highlights:

• But it's to cities, to counties, all political subdivisions, school districts, and all taxing subdivisions
• If they can consolidate in my home county, then Harris County is more than those populations.
• The cities and counties go later, and some of them, like Harris County, don't even put their tax bills
• And mailing this out for an urban county is 0.2 to 0.25 percent of our tax rate, and if y'all strap me
• You know, this information just on the tax look in urban counties is about half where the tax rolls are

Bills: HB17, HB23

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

Transcript Highlights:

• The blue line is the increase in city and county— Property tax levies in the same period.
• Travis County has actually been on the floor of this tax rate transparency process.
• tax rates, as do many counties, so much of this information is already covered.
• Are you aware of any county or... City that has had a tax rate rejected by the voters.
• And you know what we counties get? We get property tax.

Bills: HB17, HB23, SB 10

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

Transcript Highlights:

• The first one, SB301 by Hobie, is related to electronic filing of business property taxes allowed by
• the county.
• , where the revenue commissioner is authorized to perform duties of selling and redeeming land for taxes

Bills: SB301, SB329

Keywords: Lee County, Alabama, business personal property tax, business property tax, personal property tax return, electronic filing, e-filing, tax administration, revenue commissioner, county tax, business tax return, tax preparer, third-party preparer, property tax returns, online tax filing, local legislation, land redemption, taxation, administrative fee, 1136

Transcript Highlights:

• Since everybody else is doing it, I thought Madison County could, too, on freezing taxes for those that

Bills: SB371

Keywords: SB371, Madison County, Alabama constitutional amendment, senior property tax exemption, property tax freeze, ad valorem tax, homestead exemption, elderly homeowners, senior citizens, age 65 and older, owner-occupied housing, principal residence, residential property tax, local tax relief, property tax assessment, county tax exemption, 923, senate, all

Transcript Highlights:

• I mean, property taxes are going through the roof because we're forcing mandates on counties, whether
• cuts and um tax cuts to billionaires, they are taking money away from our county governments and our
• That's just what the counties are calling this because that's the impact of this mortgage and deed tax
• to extend the expiration date of the Hennepin County and Ramsey County mortgage registry and deed tax
• And to the county person, just kind of curious, is there a deed tax on refinancing or on equity takeouts

Bills: HF2715, HF2499, HF3420, HF3657, HF2303

Keywords: HF2715, homestead credit refund, property tax refund, property tax relief, homeowner tax relief, homestead credit, co-pay reduction, Minnesota property taxes, tax rebate, state refund, income thresholds, inflation adjustment, property tax circuit breaker, housing affordability, elderly homeowners, fixed income, taxation, Minnesota Statutes 290A.04, renters credit, income tax

Transcript Highlights:

• Then you're going to have your city taxes. You're going to have your county taxes.
• It just doesn't make sense that someone from Pecos County can wipe out the property taxes in Dallas or
• He's got more property value and more taxes lost in Harris County, but Mr.
• That's about three million in tax revenue lost to all the taxing entities in Tarrant County.
• It's all the properties that are off the tax rolls in Tarrant County from the housing.

Bills: HB21, HB211, HB223

Keywords: HB 21, Texas Tax Code, ad valorem tax, property tax, delinquent taxes, tax delinquency, penalty reduction, interest rate, split payment, installment payment, tax relief, county tax collector, taxing unit, property owner, tax collection, voter-approval tax rate, no-new-revenue tax rate, tax increase election, supermajority, 60 percent threshold

Bills: SB1390

Keywords: gross production tax, oil and gas, natural gas, casinghead gas, oil revenue, tax apportionment, revenue sharing, county highway fund, school funding, average daily attendance, general revenue fund, revenue stabilization fund, county bridge and road improvement, state transportation fund, preserving and advancing county transportation fund, education funding, higher education, student aid, tourism funding, conservation funding

Transcript Highlights:

• The petitioner must include a copy of the notice to the county and counties in their TCE.
• The cost to the county and these are county...
• Those taxes do not pay for... that. Everybody in the county pays for that development.
• That generates tax revenue for the county to pay for county services such as roads and emergency services
• Notification is very important to us as County Commissioners and County Judge.

Bills: HB23, HB363, HB447, HB954, HB23

Keywords: third-party review, property development, local government, permits, construction inspection, regulatory authority, land development, liability, occupancy certificate, municipal utility district, petition, county clerk, water code, Texas Commission on Environmental Quality, traffic impact studies, bonds, road projects, eminent domain, extraterritorial jurisdiction, county authority

Bills: HB23, HB23, HB363, HB447, HB954

Keywords: 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, county property tax, nonprofit-owned property, third-party review, property development, local government

Transcript Highlights:

• . >> Parker Moore, Alabama House District 4, Morgan, Limestone, and Madison counties. >> Matt Butler,
• I'm from Mobile County. This is Mary Bruce Smithson; she is our committee clerk.
• Morgan Limestone and Madison counties Morgan Limestone and Madison counties Matt<00:08:37.680> Butler
• . >> Marilyn Lands, Alabama House District 10, Madison County.
• Uh, I just want to introduce myself as a very well-trained freshman member of the Senate County.

Bills: SB183, SB160, SB183, SB160

Keywords: tribal police, law enforcement, reservation safety, Ma-Chis Lower Creek Indian Tribe, indigenous rights, sales tax, use tax, sales and use tax, local tax exemption, county tax, municipal tax, county commission, municipal ordinance, resolution, Alabama Department of Revenue, tax administration, fiscal year, September 1 effective date, local government, tax exemption

Transcript Highlights:

• All those products are going to get taxed when you sell them. It's just another layer of tax.
• tax, including tax on inventory, stands out as a negative factor when businesses consider expanding
• It does permit a taxing entity to adopt an interest and sinking taxing rate higher than the minimum rate
• We have the 12 counties around Harris County, and I build and live in Senator Cook's district.
• So I'm going to my urban council, county council of counties, to my TML TAC.

Bills: SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Summary: The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending. The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony. SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.

Transcript Highlights:

• Uh, this is an important bill for our counties.
• The street maintenance tax, or SMR is, a special sales tax in the tax code used by some cities to repair
• So let's see, counties of over a million. What counties would those be?
• Harris County, Harris, Dallas County, my county, Bear County.
• as opposed to like random sampling of all the counties?

Bills: SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Transcript Highlights:

• throughout 10 years on the wona County throughout 10 years on the wona County Board<00:36:51.720
• So ag land is not taxed on the total acreage but is taxed on one house acre, is that correct?”
• taxed on the total acreage but is taxed taxed on the total acreage but is taxed on<00:47:26.240>
• the tax committee and was heard in tax the tax committee and was heard in tax committee<01:26:11.280
• <01:26:13.719> bill the tax bill we didn't have a tax bill the tax bill we didn't have a tax

Bills: HF363, HF2155, HF1524, HF821, HF1677, HF1292

Keywords: HF363, property tax credit, agricultural water quality credit, Minnesota agricultural water quality certification program, clean water fund, class 2a, class 2b, certified acres, conservation incentive, water quality, agricultural property, county assessor, county auditor, Department of Revenue, Department of Agriculture, property tax reimbursement, school district reimbursement, legacy finance, taxes committee, southeastern Minnesota

Transcript Highlights:

• transportation excise tax to the Arizona Department of Transportation for county transportation projects
• transportation excise tax to the Arizona Department of Transportation for county transportation projects
• A few years ago... ...before I was at the legislature, Pinal County did a tax, and the voters of Pinal
• Goldwater Institute then sued the county after the county started to collect the taxes.
• Pinal County collected up to about $80 million worth of taxes that the voters wanted to go to the roads

Bills: HB2065, HB2066, HB2071, HB2106, HB2237, HB2258

Keywords: appropriation, housing, Apache Junction, affordable housing, rehabilitation, blight abatement, broadband, fiber optic, technology, connectivity, infrastructure, rural development, workforce hub, health services, transportation tax, county excise tax, regional transportation authority, public transportation authority fund, regional transportation fund, ADOT

Transcript Highlights:

• Highway 62, a description that applies to Childress County. Tax authority to this county.
• This bill gives Grimes County the ability to collect a hotel occupancy tax. tax, just like many other
• I would like the county to use revenue from the tax to fund repairs and improvements to the county airport
• the county would be paying this tax, so it is growing our government.
• This would allow Mason County to impose up to a 7% hotel occupancy tax applicable throughout the county

Bills: HB 1039, HB2289, HB2370, HB2404, HB3066, HB3076, HB3117, HB3118, HB3169, HB3178, HB3179, HB3182, HB3196, HB3241, HB3377, HB3500, HB3567, HB3715, HB3954, HB4098, HB4109, HB4222, HB4226, HB4412, HB4659, HB4682, HB4683, HB4755, HB4926, HB5165, HB5562, HB5596

Keywords: hotel occupancy tax, municipal revenue, tax authority, border counties, tax legislation, municipalities, hotel tax revenue, convention centers, economic development, local government authority, HB 2370, HOT tax, venue projects, convention center, municipal finance, local government code, Section 334.0082, tourism tax, debt financing, bond repayment

Transcript Highlights:

• Some counties do it. Most counties do not. Thank you for the question.
• and accessing the tax credit.
• Meanwhile, Garvin County has 0.07% of the credits, Beckham County has 2.9%. Kiowa County has 0.2%.
• Oklahoma collects this excise tax, and then counties will go ahead and collect the ad valorem.
• It could be a county.

Bills: SB683, SB1579, SB1389, SB1387, SB1390, SB1391, SB2063, SB1829, SB2060, SB1842, SB1398, SB1212, SB2158, SB102

Keywords: education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles