Bills: HCR3018

Keywords: water rights, wetlands, inundated lands, taxation, property tax, drainage, flooded land, seasonal wetlands, meltwater, navigability, jurisdiction, county tax rolls, agricultural land, soil health, wildlife habitat, environmental regulation, public health, land ownership, riparian, drain and fill

Summary: The Agriculture and Veterans Affairs Committee was brought back to order and first took up a conference committee report on House Bill 1151, which concerns cultured meat. Members noted that the House had refused to concur with the Senate amendments and that the bill had previously been turned into a study. The committee discussed appointing conferees, with Randy identified as chair and Weston agreeing to serve as well. The chair explained that because the House did not concur with the committee’s change, further action would be needed and the House would chair the conference committee since it is their bill. Members briefly discussed whether additional conferees were needed, but no further names were settled beyond those mentioned. The committee also reported that Representative Porter could not be reached, leaving the committee at a standstill. With no further business, the meeting was adjourned until 9:00 a.m. the next day.

Transcript Highlights:

• I have the clerk take the roll. Senator Marcellais. Senator Weston. Senator Weber. Here.
• Seeing none, have the clerk take the roll on a due pass for 3018 as amended. Senator Marcellais.
• Seeing none, have the clerk take a roll.
• Let's do the roll call on this one: do pass on the amendment. Senator Marcellais, yes.
• Okay, I'll let's take a roll on House Bill 1581 on a due pass on version 2,000.

Bills: HCR3018

Keywords: water rights, wetlands, inundated lands, taxation, property tax, drainage, flooded land, seasonal wetlands, meltwater, navigability, jurisdiction, county tax rolls, agricultural land, soil health, wildlife habitat, environmental regulation, public health, land ownership, riparian, drain and fill

Summary: The Agriculture and Veterans Affairs Committee met with a quorum and first took up House Concurrent Resolution 3018, which was amended to expand a study of wetlands and jurisdictional water issues, including questions about taxing authority over land inundated by water. The committee adopted the amendment and then passed the resolution as amended on a roll call vote, with all members present voting yes or aye. Senator Weston agreed to carry the measure. The committee then considered House Bill 1581, relating to funding for the Native American Tourism Alliance. Senator Marcellais explained an amendment restoring the funding level to $500,000 and adding a 10% tribal match. Members debated the budget impact and the likelihood of the bill surviving in that form. The amendment failed on a 3-3 tie, after which the committee moved to the original House version. That version, with $100,000 total funding and matching requirements, received a 4-2 do pass recommendation and was sent to Appropriations, with Senator Marcellais designated as carrier. The committee also discussed House Bill 1541, which would create a new commission to oversee septic systems, but members indicated a preference for a different approach already moving in the House that would place licensing and oversight under DEQ with health units still handling inspections. No final action was taken on that bill. Finally, the committee reviewed House Bill 1280, a water/drainage-related measure involving voting eligibility for landowners who have not paid assessments, but members raised legal questions and deferred further action. The committee also discussed broader concerns about a chemical-labeling bill and related public emails, then recessed until the call of the chair.

Transcript Highlights:

• Would you please call the roll, Madam Clerk?
• 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
• >> Call the roll. >> Yes, sir. >> Senator Roberts. >> Aye. >> Senator Bell. >> Aye. >> Senator Wagner

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><c> then</c><00:02:58.520
• 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
• This would kind of just roll you straight from one existing tax to another.

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
• 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
• half the tax rolls where you work, so I understand the issue.

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
• 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
• for where you sleep and about half the tax rolls for where you work.

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:

• 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.
• Not to mention, they've just put billions of dollars on the tax rolls.
• 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
• You going to call the roll? Sure will. Senator Livingston. Aye. Senator Orr. Aye. Senator Kitchens.

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
• rolls, and expanding the county's property tax base.
• </c> problematic properties back on the tax problematic properties back on the tax rolls,<00:45:15.280
• to extend the expiration date of the Hennepin County and Ramsey County mortgage registry and deed tax

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:

• Appraisal District of new tax exempt properties on our tax roll.
• When you say you searched on the tax roll, is that property under Cameron County or whichever group it
• It's all the properties that are off the tax rolls in Tarrant County from the housing.
• There's nothing there from the Tarrant County HFC that allows people to take anything off the tax rolls
• assets off of the tax rolls without even the knowledge of the county government, the city government

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 cost to the county and these are county...
• Those taxes do not pay for... that. Everybody in the county pays for that development.
• The mud roll here is we're offsetting that cost to the home by putting it into the mud tax rate, which
• 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:

• 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><c> Butler
• . >> Marilyn Lands, Alabama House District 10, Madison County.
• </c> junior and roll. junior and roll. &gt;&gt; All<00:09:33.920><c> right.
• 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:

• Some counties do it. Most counties do not. But thank you for the question.
• Beckham County, 0.029%. Kiowa County, 0.02%.
• Service Oklahoma collects this excise tax, and then counties will go ahead and collect the ad valorem
• It could be a county.
• 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

Summary: The Revenue and Taxation Committee considered a long series of bills, many dealing with tax credits, property taxes, and tax administration. Early action included Senate Bill 1579, which creates a taxpayer bill of rights for ad valorem tax assessments by sending taxpayers a plain-language notice of existing rights; it passed 12-0. Senate Bill 683, as amended, expanded the parental choice tax credit to cover certain supplemental educational services for private-school students, including tutoring and summer learning programs, but drew concerns about broad language and unequal treatment of public-school students; it passed 8-3 with one member not voting. Senate Bill 1389 proposed a $25 million increase in the parental choice tax credit cap; supporters said the program is nearing its limit and should grow gradually, while opponents cited lack of outcomes data and benefits flowing disproportionately to higher-income families and metro counties. It passed 10-2. The committee also advanced several tax and property-related measures. Senate Bill 1387 would allow a sales tax refund when a vehicle is sold within six months of a purchase, even without a trade-in, and passed 10-2. Senate Bill 1390 extended and removed a cap on funding for the Oklahoma Water Resources Board and related agencies, passing unanimously. Senate Bill 2063 would require the State Treasurer to publish more information about unclaimed property online; the Treasurer’s office opposed it over privacy and burden concerns, but the bill passed 7-3. Senate Bill 1829 reduced the motor vehicle excise tax on manufactured homes to align more closely with the tax burden on traditional homes, and passed 8-2. Senate Bill 1842 would let county treasurers offer a 12-month installment prepayment plan for ad valorem taxes; it passed 9-1. Several other bills were debated on policy and accountability grounds. Senate Bill 1391 would require private schools participating in the parental choice tax credit to administer state tests and report results; supporters framed it as accountability for public tax dollars, while opponents argued it would undermine private-school autonomy and school-choice goals. It failed 5-7. Senate Bill 1398 created a capped tax credit for donations to certain nonprofits serving foster care, pregnancy resource centers, therapeutic care, and anti-trafficking efforts; members asked for clearer outcome measures, but it passed 8-2. Senate Bill 1212, addressing selective property appraisals in some counties, passed 9-1. Senate Bill 2158 would extend favorable tax treatment to health care sharing ministry contributions, and passed 8-2. Senate Bill 102 clarified when remote workers and certain short-term workers owe Oklahoma income tax, with discussion focused on athletes, entertainers, public figures, and contract workers; it passed 10-0. Finally, Senate Bill 2060, a governor-requested housing infrastructure bill creating master development districts, was still being refined but passed 6-4 to keep it moving forward.

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
• roll when complete in Bryan ISD.
• 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:

• The clerk will call the roll.
• The clerk will call the roll.
• 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.

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:

• </c> 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?”
• </c> taxed on the total acreage but is taxed taxed on the total acreage but is taxed on<00:47:26.240>
• </c> the tax committee and was heard in tax the tax committee and was heard in tax committee<01:26:11.280
• </c><01:26:13.719><c> bill</c> 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