Video & Transcript Research : 'de minimis rate'
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TX
Transcript Highlights:
- the Texas Municipal retirement System with greater flexibility in determining employee contribution rates
- Under current law, a city may set member contribution rates at 5%, 6%, or 7% of employee compensation
- It does not mandate an increase in contribution rates.
- Municipalities that adopted different contribution rates for different departments prior to September
- adds the option that is completely voluntarily voluntary by municipality to add an 8% contribution rate
Bills:
HB104
Keywords:
property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval
TX
Transcript Highlights:
- of return, uh, and the interest rates on the ESF and I understand the importance of liquidity, but I
- A $5 billion investment at that rate earns about $210 million a year.
- Their average rate of return has been 8%.
- What's the, what's the rate of return on that?
- Uh, filing it with the rates as an expense or, uh, filing it, uh, with individual policyholders.
Bills:
HB104
Keywords:
property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval
TX
Transcript Highlights:
- Legislature through the years that have looked at the rate of return and the interest rates on the ESF
- The idea of being able to take a portion of these funds and to actually earn. a competitive market rate
- A $5 billion investment at that rate earns about $210 million.
- Their average rate of return has been 8% on that fund, but also how you can use that funding to bring
- What's the rate of return on that?
Keywords:
Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, HB 2054, Texas volunteer fire department assistance fund, Rural Volunteer Fire Department Assistance Program, volunteer fire departments, wildfire mitigation, wildland fire, rural fire protection, insurer assessment, insurance premium tax, state appropriations, firefighting grants, emergency services, high-risk wildfire areas, Texas Comptroller, Texas Government Code
TX
Transcript Highlights:
- the Texas Municipal Retirement System with greater flexibility in determining employee contribution rates
- Under current law, a city may set member contribution rates at 5%, 6%, or 7% of employees.
- It does not mandate an increase in contribution rates.
- bill also preserves key historical protections for municipalities that adopted different contribution rates
- Cities that adopted different contribution rates for different departments prior to 1991 may continue
Keywords:
Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, retirement, service credit, Employees Retirement System of Texas, employee benefits, pension reform, salary supplement, county judges, judicial functions, state law, government compensation, public retirement systems, municipality pensions, firefighters, police officers, retirement age
TX
Transcript Highlights:
- Excuse me, the old rollback rate, but now we call it the voter-approved rate.
- tax rates at the voter-approval tax rate, and how often voters have approved tax rates in excess of
- the voter-approval rate.
- rate, and 19% of cities approved by voters tax rates above the voter-approval rate.
- There was the de minimis tax rate, which was a way for...
Bills:
SB9
Keywords:
property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit
Summary:
The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding.
Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed.
Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.
MN
Minnesota 2025-2026 Regular Session
House Energy Finance and Policy Committee 3/24/26
Energy Finance and Policy
Transcript Highlights:
- rates should be.
- <00:25:16.720>
interim <00:25:17.200>rates being recovered in rates. interim rates - So they that rather than um through interim rates or rate.
- So they that rather than um through interim rates or rate.
- So they that rather than um through interim rates or rate.
Keywords:
public utility, interim rates, utility rates, rate case, general rate case, Minnesota Public Utilities Commission, PUC, rate increase cap, rate freeze, refunds, customer refunds, ratepayer protection, electric utility, gas utility, regulated utility, ratemaking, return on equity, rate base, test year, rate design
TX
Transcript Highlights:
- Excuse me, the old rollback rate, but now we call it the voter-approved rate.
- One for cities and counties under 30,000, there was the de minimis tax rate, which was a weight for.
- So there was a de minimis exemption put into the code for $500,000.
- Tax rates matter.
- rate.
Keywords:
property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit, school assessment
TX
Transcript Highlights:
- Tax rates change every year.
- So aside from the M&O rate, but if and to the extent you have an I&S rate on your bonds, you may have
- Thank you all for talking to the ratings agencies.
- También gracias a Up Together estoy pagando un curso de asistente de enfermera.
- [To witness in Spanish] Dice que si el programa que usted recibió fue a través de la investigación de
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
OK
Oklahoma 2026 Regular Session
Revenue and Taxation REVISED Feb 9th, 2026 at 01:30 pm
Revenue and Taxation
Transcript Highlights:
- exception to property subject to ad valorem and that would be personal property of an owner which is de
- minimis.
- don't have somebody with a lot of personal property classifying each item. so that all of them become de
- And so, this being de minimis or you know not of much worth and can be an irritant to the taxpayer.
Keywords:
excise tax, oil tax, natural gas tax, state revenue, Oklahoma Corporation Commission, income tax, tax credit, aerospace sector, employment, economic development, adaptive reuse, affordable housing, urban renewal, economic impact, program, housing, revitalization, urban development, income tax credit, manufacturing
TX
Transcript Highlights:
- It simply reduces the rollback rate, a.k.a. now the voter-approved tax rate, for taxing jurisdictions
- It simply reduces the rollback rate, a.k.a. now the voter-approved tax rate, for taxing jurisdictions
Keywords:
flooding, public safety, outdoor warning sirens, disaster preparedness, emergency response, flood warning, outdoor sirens, local government, safety measures, flood management, emergency preparedness, municipal safety, disaster response, disaster relief, emergency funding, Meteorological forecasting, local government assistance, training facilities, hemp regulation, consumable products
Summary:
The Senate Committee on Finance met in the second special session and considered a series of bills, mostly related to flood response, water infrastructure, taxation, school accountability, property fraud, and legislative procedure. Senator Zaffirini presented SB 18 on TCEQ permit exemptions for certain erosion, floodwater, and sediment control dams or reservoirs; Senator Perry presented SB 2 on flood relief preparedness, SB 14 on credit impact fees and water supply/conservation incentives, and SB 5 on Hill Country relief funding; Senator Bettencourt presented SB 3 on early warning flood sirens, SB 9 on replacing STAAR with three annual tests and strengthening A-F accountability, and SB 10 on lowering the rollback tax rate from 3.5% to 2.5%; Senator West presented SB 16 on property transaction ID requirements and new real property theft/fraud offenses; and Chair Huffman laid out SB 34, which changes legislative witness immunity rules from transactional immunity to testimonial immunity consistent with federal law. The committee also heard brief explanations that several bills were the same as versions previously passed by the Senate or committee, and there was limited public testimony, with no witnesses on most bills and only position cards on SB 16. Senator West raised a concern on SB 10 about a possible carve-out for police pay raises, but Senator Bettencourt said no change would be made at that time. For SB 34, Chair Huffman explained the bill would still allow compelled testimony before the legislature but would no longer provide blanket immunity, while preserving the right to counsel.
The committee voted favorably on all bills considered. SB 18, SB 2, SB 14, SB 3, SB 16, SB 5, and SB 34 were reported out unanimously or near-unanimously, while SB 9 passed 10-1 and SB 10 passed 8-3. At the end of the meeting, Senator West requested to be shown voting nay on SB 9, and the chair granted unanimous consent. The committee then recessed subject to the call of the chair.
TX
Bills:
HB178
MN
Minnesota 2025-2026 Regular Session
House Energy Finance and Policy Committee 3/12/26
Energy Finance and Policy
Transcript Highlights:
- So creating upward pressure on rates.
- If you're doing it through a rate case mechanism, that generally drives a utility to file rate cases
- that really don't exist in a rate case. that really don't exist in a rate case.
- doesn't exist in a traditional rate doesn't exist in a traditional rate case. case. case.
- Uh, that is the penetration rate.
Keywords:
utilities, rate cases, cost recovery, reporting requirements, gas infrastructure, 1183, house
TX
TX
Texas 89th 2nd C.S.
S/C on Defense & Veterans' Affairs Mar 31st, 2025
S/C on Defense & Veterans' Affairs
Transcript Highlights:
- Thank you, Representative Vice Chair De Rosa. Yeah, I appreciate you testifying.
- Thank you, Vice Chair De Ras. Are there any other questions, members, for this witness?
- Vice Chair De Rosa. Thank you. Thank you, Mr. West.
- Chairman, Vice Chair De Razzio. Representative Lopez, thank you very much for this bill.
- As a matter of pending business, chair, I recognizes Vice Chair De Rosio regarding a motion on House
Bills:
HB101
AL
Alabama 2025 Regular Session
Alabama House Urban and Rural Development Committee Mar 19th, 2025
Urban and Rural Development
Bills:
SB137
Keywords:
sewer, wastewater, public service commission, PSC, utility regulation, private utility, regulated utility, affiliated system, consolidation, rate jurisdiction, rate setting, wastewater management entity, common ownership, control, Jefferson County Board of Health, local constitutional amendment, public utilities, Alabama Code Title 37, Alabama Code Title 22, certification
TX
Transcript Highlights:
- We appreciate and recognize the rate compression policy. and lowering the rate for all taxpayers helps
- What's your all's tax rate?
- We have typically adopted a rate lower than the voter approved rate in the last several years in order
- to keep our property tax rate low.
- If rates go up, if they're not lowered, somebody's going to pay. for that higher rate.
Keywords:
HB 8, school finance, compressed tax rate, maximum compressed tax rate, MCR, PYMCR, property tax, school district taxes, Education Code, Tax Code, state aid, school funding formula, local school taxes, Texas school finance, tax rate compression, public education funding, ad valorem tax, tangible personal property, income-producing property, business personal property
TX
Transcript Highlights:
- Do you have any idea what the recidivism rate is for DWIs?
- What is the statistic on the recidivism rate again for alcoholism? Sure. You said it was 11%? Yep.
- And the overall recidivism rate for TDCJ for citizens after three years is 16.9% if I remember correctly
- The bill would promote rehabilitation, make the jails safer, lower the recidivism rate, and save the
Keywords:
community supervision, repeat offenders, intoxication, Texas Penal Code, criminal justice reform, intoxication manslaughter, criminal penalties, mandatory supervision, parole eligibility, Grayson's Law, mental health, trauma, jailers, law enforcement, occupational health, diligent participation, state jail felony, time credits, rehabilitation programs, de-escalation
TX
Transcript Highlights:
- It is important that all correctional officers within the TDCJ receive de-escalation, crisis intervention
- in another office, where he was able to effectively de-escalate.
- We do need de-escalation, but we also need consequences for those officers and those in management who
- And like I say, your turnover rate is very high.
- Mediation, de-escalation—what kind of training do they get in that two-week period?
Keywords:
community supervision, repeat offenders, intoxication, Texas Penal Code, criminal justice reform, intoxication manslaughter, criminal penalties, mandatory supervision, parole eligibility, Grayson's Law, mental health, trauma, jailers, law enforcement, occupational health, diligent participation, state jail felony, time credits, rehabilitation programs, de-escalation
TX
Transcript Highlights:
- In 2020, the rate was 20.5%, and since then, we've fallen all the way to 14.7% in 2023.
- schoolyard hypotheticals, despite consistent evidence showing that false rape accusations occur at rates
- The national reporting rate for rape has plummeted from 40% to just 25% in the last few years, with survivors
Bills:
HB47
Keywords:
HB 47, Texas Tax Code, ad valorem taxes, property tax, voter-approval tax rate, tax rate election, taxing unit, injunction, taxpayer rights, property owner, local government finance, tax refund, attorney's fees, court costs, voter-approved tax increase, tax reform, municipal taxes, county taxes, school district taxes, bond election
MN
Minnesota 2025-2026 Regular Session
House Human Services Finance and Policy Committee 3/6/25
Human Services Finance and Policy
Transcript Highlights:
- Once your project is complete, your rates get increased to cover the cost of those projects.
- once your project is complete your rates once your project is complete your rates um<00:02:20.879
- Thank you, Representative Noor. question on the rates uh there's a grant question on the rates uh there's
- rather than moving to a their old rate rather than moving to a updated updated updated rate<00:05:20.199
- <00:09:14.800>
that sustainable reimbursement rates that sustainable reimbursement rates that
Keywords:
mental health, behavioral health, psychiatric care, collaborative care model, healthcare funding, service dog, service animal, service dog in training, assistance dog, guide dog, disability rights, housing accommodations, fair housing, landlord, rental housing, homeowners association, HOA, Minnesota human services, accessible housing, reasonable accommodation