Transcript Highlights:

• c> revenue A frozen local optional revenue A frozen local optional revenue allowance<00:27:08.400
• Still, for most districts, the local optional revenue is primarily local levy.
• <00:33:17.039> revenue<00:33:17.360> is districts, the local optional revenue is districts
• , the local optional revenue is primarily<00:33:18.320> local<00:33:18.559> levy.
• optional revenue.

Bills: HF3790, HF3654, HF3371, HF3470, HF1099

Keywords: education finance, lease levy authority, graduation ceremonies, school districts, Minnesota Statutes, local revenue, funding increase, education, state appropriation, local control, HF3371, local optional revenue, school finance, general education aid, school district funding, referendum revenue, referendum market value, equalization aid, state aid, property tax levy

Transcript Highlights:

• I know how important it is to make an impact in our local community.
• optional revenue.
• By allowing local school boards to directly levy their constituents for a third tier of local optional
• We can raise revenue. We can use taxes to fund those collective services.
• It also protects taxpayer investments and provides for flexibility for local school boards to meet local

Bills: HF51, HF1161, HF2201, HF2786, HF1053

Keywords: HF51, Sibley County, State-Aid Highway 21, capital investment, bonding bill, general obligation bonds, transportation infrastructure, road improvements, sanitary sewer, water main, storm sewer, local infrastructure, county grant, Minnesota Department of Transportation, bond proceeds fund, public works, utility infrastructure, education finance, school district funding, tax base adjustment

Transcript Highlights:

• You know, so I know how important it is to make an impact in our local communities, even in my local
• kids off at school and I go to the local kids off at school and I go to the local Cub<00:19:53.480
• communities uh even in my our local communities uh even in my local<00:20:04.840> community<00
• optional revenue at a time when our district has cut nearly 90 teacher and ...
• constituents for a third tier of local optional revenue, even districts whose voters would not approve

Bills: HF51, HF1161, HF2201, HF2786, HF1053

Keywords: HF51, Sibley County, State-Aid Highway 21, capital investment, bonding bill, general obligation bonds, transportation infrastructure, road improvements, sanitary sewer, water main, storm sewer, local infrastructure, county grant, Minnesota Department of Transportation, bond proceeds fund, public works, utility infrastructure, education finance, school district funding, tax base adjustment

Transcript Highlights:

• Long-term benefits like increased state and local revenues and substantial capital investment.
• House Bill 3715 offers McAllen the opportunity to harness local tax revenues for continued growth.
• So there's a lot of local benefit to it that attracts a lot of revenue to the community through those
• Under Section 334.0082 of the Local Government Code, certain large municipalities may use revenue from
• Tax revenue from this project back into it without burdening our local taxpayers.

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

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

Bills: HF3396

Keywords: property tax, task force, assessment, state revenue, local government, 1183, house

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:

• SB2133 offers McAllen the opportunity to harness local tax revenue for continued growth.
• Local residents do not...
• If we cannot... pledge the Project Financing Zone revenues with the other revenues we would plan to,
• Usage by entities entitled to portions of that revenue in the treatment of hotel occupancy tax revenue
• environments on our local beaches.

Bills: SB1071, SB1444, SB1483, SB1556, SB1703, SB1756, SB1854, SB2036, SB2133, SB2297, SB2622, SB2779, SB2955, SB2979

Keywords: municipality, tax revenue, hotel project, convention center, economic development, hotel tax, municipal authority, local governments, local authority, convention centers, hotel occupancy tax, municipal finance, local tax revenue, tourism, hotel and convention center project, Tax Code Chapter 351, city revenue, special district, Texas municipalities, venue financing

Transcript Highlights:

• Last year's bill in the CA was a local bill.
• So, this is what this does as a local bill. It tries to this does as a local bill.
• And finally, this is a local law And finally, this is a local law attempting to create an exception to
• All of the revenue is coming in.
• It wasn't dealing with parimutuel at all, and so I still had this same local bill. ...had this same local

Bills: SB268, SB262

Keywords: mixed spirit beverages, alcohol regulation, licensing, excise tax, distribution agreements, retail sales, wholesalers, SB262, White Hall, Lowndes County, pari-mutuel wagering, simulcast, historical racing, historical horse racing, dog racing, horse racing, charitable bingo, off-track betting, OTB, gambling

Transcript Highlights:

• Members, Senate Bill 442 by Senator Stein provides for a local sales and use tax exemption in Calcasieu
• And so this basically aligns it with the state exemption or asks that option.
• We've also funded multiple local nonprofits, partnered with local municipalities to build areas for youth
• , funded multiple local nonprofits, partnered with local municipalities to build areas for youth, sponsored
• So a tax credit effectively reduces our revenue.

Bills: HR118, HB1039, SB436, SB442

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights

Bills: SB233, SB233

Keywords: ad valorem, taxation, local governance, advisory committee, Alabama Department of Revenue, eluding officers, law enforcement, penalties, public safety, criminal justice, 1136, house, all

Transcript Highlights:

• Amendment number two requires the Department of Revenue to provide to DOTD an annual report of sales
• House Bill 1039 by Representative Desotel provides for local sales and use tax audit procedures.
• What this bill is about, it's about fairness and transparency and consistency on how our local sales
• What this bill is about, it's about fairness and transparency and consistency on how our local sales
• We have out-of-state firms that are coming into our locals and saying, you know, we'll do your audits

Bills: HB1039, SB423, SB436

Keywords: local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights, installment agreement, Louisiana tax law, Title 47, revenue collection, tax administration

Transcript Highlights:

• The Department of Revenue The amendment.
• The Department of Revenue drafted that amendment and is good with this as well. But I would move.

Bills: HB353, HB354, HB357, HB396, SB83

Keywords: judicial compensation, salary adjustments, district attorneys, Judges, local officials, district attorney, compensation, constitutional amendment, job security, Alabama Constitution, tobacco tax, heated tobacco products, heated tobacco, cigarettes, nicotine, vape alternative, smokeless tobacco, snuff, cigars, excise tax

Transcript Highlights:

• And it is also an option.
• My question comes around the revenue-sharing portion that the state sends back to local government.
• My question comes around the revenue sharing portion that the state sends back to local government.
• Revenue.
• Jackson, do the locals bear any cost on this? There is no local.

Bills: HCR35, HB440, HB515, HB543, HB614, HB1010, HB1039, HB1088, HB1122, HB1179, HB1200

Keywords: tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response

Transcript Highlights:

• So, the census The census department will report to the state or does the Department of Revenue.
• Department of Revenue would have that information. And who do they get their information from?

Bills: SB107, HB158, HB353, HB354, HB357, HB181, HB465, HB526

Keywords: SSUT, simplified sellers use tax, sales tax distribution, municipal revenue, municipal population, annexation, deannexation, incorporation, boundary change, federal census, decennial census, Department of Revenue, local government finance, revenue sharing, municipal boundaries, population recalculation, probate judge, Boundary and Annexation Survey, Alabama municipalities, HB158

Transcript Highlights:

• Oh, revenue. I couldn't—I went by today. Oh, what's this name is doing it, right?
• And that was a deep concern that I had because of the revenue that I know comes directly to us out of
• And this, in essence, is going to diminish their ability to provide that level of revenue for the state
• Local bill for Loun County. Mr. Chairman, I move to give the bill a favorable report.
• The locals are taking control of the problem, if you will, with the assistance and help of the state

Bills: SB268, SB262, HB237, SB90

Keywords: mixed spirit beverages, alcohol regulation, licensing, excise tax, distribution agreements, retail sales, wholesalers, SB262, White Hall, Lowndes County, pari-mutuel wagering, simulcast, historical racing, historical horse racing, dog racing, horse racing, charitable bingo, off-track betting, OTB, gambling

Transcript Highlights:

• Members, the local impact was significant.
• is sales tax revenue.
• their intended purposes, such as promoting local tourism programs and supporting local economies.
• The city receives 2% from hotel occupancy tax revenues. and 2% revenue tax to pay off the bond for the
• In my seventh year on the council, I have never approved a budget because it was a no-revenue, non-revenue

Bills: SB317, SB1250, SB1520, SB1950, SB2298, SB2532, SB2539, SB2747, SB2925, SB2993

Keywords: monuments, memorials, public property, historical significance, civil penalties, local governance, project financing zone, municipal tax revenue, convention centers, multipurpose arenas, infrastructure development, hike and bike trails, outdoor recreation, environmental stewardship, Bicentennial Trail, Texas history, cultural heritage, unemployment benefits, eligibility, Texas Workforce Commission

Transcript Highlights:

• One, what is the no-new-revenue rate, which is how much revenue do you collect?
• Would you say your sales tax revenues are probably larger than your property tax revenues? No, sir.
• If I have the opportunity to actually speak on just a little of that, so we have local option sales tax
• But, you know, we think a lot about that right balance, right, between property tax revenue to let local
• million in revenue.

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.

Transcript Highlights:

• “At the very beginning, I said one of my goals was to increase the revenue to locals.
• I know how critical sales tax revenue is to locals.
• That in and of itself is going to generate more revenue for our locals.”
• One of them was increased revenue to locals. You said that a minute ago.
• And we like the local option, to your point. Thank you.

Bills: HB214, HB217, HB253, HB411, HB440, HB514, HB515, HB543, HB614, HB620, HB658, HB812, HB898, HB961

Keywords: property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, income tax, tax repeal, individuals, estates, trusts, tax reduction, state revenue

Transcript Highlights:

• Um, and the same thing down there on ONO, which is kind of part of our discussion locally.

Bills: HB402, HB402

Keywords: rural impact, legislation, agriculture, school funding, transparency, data assessment, rural communities, land bank authority, property acquisition, tax-delinquent properties, real estate management, local government revenue, floodplain management, stormwater drainage, emergency powers, 1136, house, all