Transcript Highlights:

• But by allowing the legislature to provide for sales tax administration for both state and local sales
• Some states have no state sales tax, no sales tax altogether.
• Centralized sales tax.
• on the property, we're okay with that, as long as the property is back in commerce.
• And it's going to, in return, it's going to increase property sales tax on the houses and the community

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:

• A lot of people get tax sale and adjudicated properties confused.
• Nobody has picked this property up at the tax sale, rather.
• And the definition of adjudicated property means property of which tax sale title is acquired by a political
• And the definition of adjudicated property means property of which tax sale title is acquired by a political
• So I've sat through dozens of adjudicated property sales as a police jury member.

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:

• Um the sales and use tax reorganization.
• and use tax state uh the these sales and use tax state uh the sales<00:03:39.519> and<00:03:39.760
• That's the intent and sales and use tax.
• <00:04:52.160> and work together that when the sales and work together that when the sales
• So that might residential real property.

Bills: SF0079, SF0080, SF0039

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039, SF0079, SF0080

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all

Bills: SB2702

Keywords: Hawaiian Home Lands, property tax sales, native Hawaiian beneficiaries, housing development, right of first refusal, 912, senate, all

Summary: The Committee on Hawaiian Affairs met on Thursday, February 5th for a decision-making-only session. The chair stated that there was one bill on the agenda, but the committee was not yet ready to make a decision or take a vote on it. As a result, the committee deferred the bill to Tuesday, February 10th at 10:01 p.m. No testimony, discussion on the bill’s substance, or votes were taken during this meeting. The meeting was then adjourned.

Transcript Highlights:

• Have been made on a property. It can answer a lot of questions that you might have.
• But let's assume that there's been some changes made to property.
• This is a property rights issue for us.
• It would prevent 70% of the properties having to be physically visited as current statute requires.
• You can have a piece of equipment that belongs to somebody else on your property.

Bills: SB44, SB134, SB1378, SB1400, SB1403, SB1832, SB2018, SB2143

Keywords: sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, retirement, public employees, reemployment, benefit adjustment, Oklahoma Public Employees Retirement System, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, sales tax, tax exemption, tax refund, Oklahoma Sales Tax Code

Transcript Highlights:

• taxes, sales taxes, and fees, right?
• But they also have a decent property tax.
• Including freight and including sales tax.
• properties.
• My county, like many others in the state, allows property owners to split pay their property taxes by

Bills: HB511, HB972, HB 1035, HB2481, HB2723, HB2742, HB2894, HB2962, HB3077, HB3093, HB3307, HB3684, HJR67, HJR72

Keywords: ad valorem taxation, caregiver exemption, Medicaid, long-term services, tax relief, assisted living, housing support, property tax exemption, caregiver support, residence homestead, tax exemption, unpaid caregiver, state tax code, property tax, caregiver, waiting list, intellectual disability, developmental disability, ad valorem tax, family support

Transcript Highlights:

• I mean, you're able to bring in your sales tax revenue and property tax and all your revenue sources
• That the sales tax goes to when you make that sale in person that the sales tax goes to that location
• , two cent sales tax.
• sales tax, a large share of. of the burden of infrastructure costs falls on residential property taxes
• tax and $163.5 million in the 1% municipal sales tax and a half-cent sales tax for property tax relief

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• for motor vehicle sales tax.
• for motor vehicle sales tax.
• for motor vehicle sales tax.
• that excise tax mean sales and use tax? that excise tax mean sales and use tax?
• on the owner's the employer's property on the owner's the employer's property. property. property.

Bills: SF0061, SF0098, SF0110

Keywords: sales tax, motor vehicle, family transfer, tax exemption, Wyoming legislation, veteran, property tax exemption, Wyoming National Guard, honorable discharge, tax benefits, surviving spouse, military service, property tax, residential real estate, tax assessment, primary residence, tax revenue, 916, all

Transcript Highlights:

• It would also allow for the sale of beer, wine,... and allow for the sale of beer, wine, and liquor produced
• I'm the Alabama State Sales Manager for May's Whiskey, and I'm also the grandson of the original maker

Bills: SB312, SB316, SB90

Keywords: alcoholic beverages, ABC Board, Alabama Alcoholic Beverage Control, special event license, special events retail license, nonprofit special events retail license, special retail license, event storage license, government venue license, alcohol storage, alcohol transfer, beer, wine, liquor, on-premises consumption, public venue, government-owned property, municipal property, county property, state property

Transcript Highlights:

• tax collector for each parish to create an annual tax exemption budget related to local sales and use
• Under current law, if the veteran is disabled, he can get a property tax exemption for his home.
• , not our sales tax system in Louisiana.
• If you hadn't had a sale yet, the steps that you've taken before will provide.
• procedures that you used for those tax sales prior to January 1, 2026. ...those prior tax sales prior

Bills: HR118, HB1120, SCR11, SB73, SB89, SB128, SB149, SB180, SB191, SB196, SB238, SB318, SB340

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, tobacco tax, excise tax, smokeless tobacco, vapor products, public health, FDA, risk-proportionate, tax credits, higher education, workforce development, brain drain, economic incentives, SB 73, Act 10, Act No. 774 of 2024

Transcript Highlights:

• We review property data, we'll conduct an inspection on the property, and analyze sales to ensure accuracy
• We review property data, we'll conduct an inspection on the property, and analyze sales to ensure accuracy
• We review property data, we'll conduct an inspection on the property, and analyze sales to ensure accuracy
• We review property data, we'll conduct an inspection on the property, and analyze sales to ensure accuracy
• us property data um<00:50:14.120> comparable<00:50:14.640> sales<00:50:15.000> and

Bills: HF4906, HF3971, HF4777, HF2109, HF2988

Keywords: property tax, tax refund, taxpayer relief, Minnesota taxation, one-time payment, taxation, property valuation, Tax Court, evidentiary standards, Minnesota Statutes, disparity reduction, aid payments, local government, funding, Fillmore County, education funding, managed forest land, classification, forest management plan, agricultural land

Bills: HB 537, HB 594, HB 1629, HB 2014, HB 2273, HB 3733, HB 1862, HB 2413, HB 3335

Keywords: noise regulation, criminal offense, public health, residential areas, county authority, Texas, local governance, sheriff's department, civil service, exempt positions, local government, police oversight, fireworks, retail sales, permits, Texas-Mexico border, seasonal sales, election, hospital district, board of directors

Bills: SF0110, SF0096

Keywords: property tax, residential real estate, tax assessment, primary residence, tax revenue, tobacco, excise tax, wholesalers, remote retail sales, nicotine products, youth prevention, regulation, licensing, 916, all

Transcript Highlights:

• Perhaps, even though it's not directly related to the property tax rate, if there's a local school in
• Teachers benefit from the sales tax holiday at the right time.
• Their property tax exempt status under the Texas Tax Code.
• We plead to amend the property tax laws to allow our organization to continue to receive the property
• They have to pay cash up front for their property. They get to live there during their life.

Bills: HB 103, HB 1256, HB1587, HB1632, HB2027, HB2525, HJR88, HJR138, HB103

Keywords: taxing unit, bond database, local government, transparency, civil penalty, education reform, funding allocation, school infrastructure, teacher recruitment, student achievement, tax exemption, water conservation, graywater systems, rainwater harvesting, ad valorem taxation, county commissioners, HB 1587, Texas sales tax holiday, back-to-school tax holiday, clothing tax exemption

Transcript Highlights:

• So, in addition to property taxes, the city collects sales taxes. Correct? Yes, sir.
• Would you say your sales tax revenues are probably larger than your property tax revenues? No, sir.
• The counties, most of the counties, do not receive property, I mean, sales tax.
• The counties, most of the counties, do not receive property, I mean, sales tax.
• Compared to property taxes? Property taxes are 48% of our general revenue. Sales tax, 27%.

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:

• Today, public sales tax revenues are used to subsidize racetracks.
• So literally you would have your constituents going into that retail and paying sales tax, but the sales
• To date, our town has lost over $7 million in local sales tax revenue.
• As part of their acquisition, they became part of this sales tax loophole.
• tax relief from the Property Tax Relief Fund.

Bills: HB 105, HB982, HB1483, HB1508, HB2575, HB3646, HB3993, HB4083, HB4580, HB4725, HB5169, HB5511, HJR73, HJR102, HJR174, HB3746, HB4240

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

Transcript Highlights:

• It would make an exception to property subject to ad valorem and that would be personal property of an
• It freezes their property tax for three years by creating an exemption to match that at the last property
• So I understand if your property is taken through a minute domain, you buy a new property, you're gonna
• Does this replace physically going to inspect properties on the property?
• So I see properties like that all across the state.

Bills: SB1280, SB1392, SB1393, SB1395, SB1400, SB1405, SB1832, SB1839, SB1989, SB2001, SB2143

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

Transcript Highlights:

• This bill amends the property tax exemption provisions of the Live Local Act, the missing middle property
• The bill also expands the availability of data to be considered for the property tax exemption opt-out
• Senate Bill 680 addresses this double taxation by creating a sales tax exemption for electricity sold
• This bill updates Florida's property tax exemption...
• This bill updates Florida's property tax exemption rules for permanently and totally disabled veterans

Bills: S0118, S0450, S0678, S0680, S1074, S1520

Keywords: recreational vehicle parks, special assessments, property tax, occupancy rates, commercial assessment, ad valorem, homestead exemption, disabled veteran, veteran surviving spouse, first responder, line of duty, service-connected death, tax exemption transfer, remarriage, primary residence, Florida Statutes 196.081, property appraiser, local government revenue, surviving spouse tax relief, alcohol distribution

Summary: The Committee on Finance and Tax met with a quorum present and heard several bills, most of them focused on tax policy and property-related exemptions. CS/SB 118 clarified how non-ad valorem special assessments apply to recreational vehicle parks, and an amendment removed a requirement that local governments consider RV park occupancy rates when apportioning assessments. The bill was supported by a Florida Retail Federation representative and was reported favorably. The committee also reported favorably on SB 1520, which modifies Live Local Act property tax exemption provisions by extending the vesting period for the missing middle exemption and expanding the data used for local government opt-outs; SB 678, which reestablishes the framework allowing distributors to deduct unsellable alcohol from monthly excise tax; and CS/SB 680, which creates a sales tax exemption to address double taxation on electricity used at EV charging stations. Each of these bills had support from industry or trade groups, and CS/SB 680 drew comments from Senator Gaetz praising the bill as a solution to prior tax collection confusion. The committee then approved CS/SB 450, which updates property tax exemption rules for surviving spouses of permanently and totally disabled veterans by allowing transfer of a larger portion of the exemption to a new homestead; an amendment raised the transferable amount to up to 120% of the prior exemption. The final bill, CS/SB 1074, was amended to establish uniform rules for rounding cash transactions to the nearest nickel in light of the Federal Reserve’s suspension of penny distribution, while preserving tax calculations and providing liability protections; it also included safeguards for pawn and recycling transactions. All bills considered were reported favorably, Senator Gaetz asked to be recorded as voting yes on all bills, and the committee adjourned without objection.

Transcript Highlights:

• The property taxes aren't even $8,000 anymore.
• When we're charging $17,000 per starter home, that's twice the property tax load on that property.
• When we're charging $17,000 per starter home, that's twice the property tax load on that property.
• And again, that's multiple years of property taxes.
• They're generally weighted by the property value, the assessable value of their property, and under the

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.