Video & Transcript Research : 'refundable exemption'
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MN
Transcript Highlights:
- By providing a refundable sales tax, sales and use tax exemption on construction materials, this bill
- sales tax sales and use tax a refundable sales tax sales and use tax exemption<00:04:53.240>
on - So my bill is to construct a Delano ice rink, and it's a refundable sales tax exemption for construction
- My bill is to construct a Delano ice rink, and it's a refundable sales tax exemption for construction
- This is another bill for a refundable sales and tax exemption for construction materials for a public
Keywords:
sales tax, education funding, construction, Aitkin Public Schools, tax exemption, refundable credit, HF148, use of force training, deadly force, peace officer training, police training, law enforcement, POST Board, Board of Peace Officer Standards and Training, scenario-based training, de-escalation, defensive tactics, force-on-force training, stress management, officer wellness
MN
Keywords:
wastewater, infrastructure, funding, Litchfield, economic development, environmental compliance, Hastings, water treatment, PFAS, nitrates, bonds, capital investment, public health, HF212, Round Lake-Brewster, Independent School District No. 2907, school construction, school building, sales tax exemption, use tax exemption
MN
Transcript Highlights:
- , so if your obligation isn't as great as what your refund is, you get to just have that back.
- <00:02:08.679>
as <00:02:08.800>what <00:02:08.879>your <00:02:09.000>refund - <00:02:09.360>
is isn't uh as great as what your refund is isn't uh as great as what your - refund is you<00:02:09.560>
get <00:02:09.679>to <00:02:09.840>just <00:02:10.000 - He explained that sales tax laws say that if an item is to be used in the home, it is exempt.
Keywords:
solid waste management, resource management account, environmental fund, taxation, Minnesota statutes, homestead, property tax, classification, disability, resort properties, recreational use, commercial property, tax refund, estimated tax, interest on refunds, income tax, corporate franchise tax, S corporation, partnership, corporation
MN
Transcript Highlights:
- It provides $2.9 million savings to the general fund by reducing state-paid property tax refunds.
- it incentivizes new property tax refunds it incentivizes new family<00:03:07.799>
child <00:03 - So ultimately, any exemption that's provided, be it a market value exemption, be it fiscal disparities
- , be it veterans exclusions, that share is increased on the people that don't get the exemption.
- The share is increased on the people that don't get the exemption, and that's there. It's real.
Keywords:
data centers, tax exemption, Minnesota statutes, economic development, employment growth, income tax, tax brackets, tax adjustments, Minnesota, tax policy, underutilized buildings, adaptive reuse, building conversion, historic preservation, downtown revitalization, vacant property, vacancy reduction, refundable tax credit, income tax credit, grant in lieu of credit
MN
Transcript Highlights:
- property tax exemption property tax exemption which<00:52:14.360>
is <00:52:14.560>a - >
that's which is a property tax exemption that's which is a property tax exemption that's granted - exemption? exemption?
- , know, looked at the sales tax exemption, know, looked at the sales tax exemption, as<00:59:38.080
- I'm here today to speak in support of House File 2658, which would provide a refundable sales tax exemption
Keywords:
local government aid, Baldwin, taxation, base year formula, municipal funding, population aid, aid penalty forgiveness, Minnesota, city funding, appropriations, HF156, lawful gambling, veterans organizations, licensed veterans organization, Minnesota gambling law, gross profits, lawful purpose, real property repair, facility maintenance, capital assets
MN
Minnesota 2025 1st Special Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 2/18/25
Workforce, Labor, and Economic Development Finance and Policy
Keywords:
HF110, Adrian Independent School District, Independent School District No. 511, school construction, sales tax exemption, use tax refund, refundable exemption, construction materials, capital improvements, school roofing, playground remodel, retaining walls, plumbing, bathroom remodel, locker room remodel, window replacements, local tax relief, general fund appropriation, Minnesota chapter 297A, retroactive tax refund
OK
Transcript Highlights:
- So what we're doing is raising the homestead exemption from $1,000 to $5,000. Sorry.
- Or for seniors, let's adjust the exemptions that are based on them.
- I believe our low-income property exemption is at $12,000 still per year.
- It's mileage rate times the exemption, not the full amount of exemption.
- It's not necessarily a freeze or an exemption that's put in place. But that is still locked.
Keywords:
income tax, tax rates, revenue certification, Oklahoma Tax Commission, state budget, education, tax credit, school choice, private school, tuition assistance, income limits, parental choice, accreditation, insurance, taxation, premium, home office credit, healthcare, teacher tax credit, income tax credit
AL
Alabama 2025 Regular Session
Alabama House Boards, Agencies and Commissions Committee Apr 16th, 2025
Boards, Agencies and Commissions
Keywords:
real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, parole procedures, advocacy, parole board, victim representation, inmate rights, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption
AL
Alabama 2025 Regular Session
Alabama House Boards, Agencies and Commissions Committee Apr 9th, 2025
Boards, Agencies and Commissions
Keywords:
water recreation, public access, water bodies, recreational use, water commissions, real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 5th, 2026 at 04:18 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- And removing this exemption makes sure that everyone is paying their fair share.
- Everyone's issue, and removing this exemption makes sure that everyone is paying their fair share into
- We did it as an exemption and kept in the local option gross receipts.
- The credit is refundable. It has an 11-year sunset provision.
- Senate Bill 156 removes the income cap on the Social Security tax exemption, so all eligible New Mexico
Bills:
SB190, SB152, SB77, SB150, SB151, SB156, SB172, SB182, SB185, SB212, SB170, SB133, SB174, SB163
Keywords:
cancer treatment, revenue bonds, Gila Regional Medical Center, Nor-Lea General Hospital, healthcare funding, telecommunications, low-income assistance, lifeline, broadband, rural broadband, universal service fund, public regulation commission, PRC, 911 surcharge, telecommunications relay service, VoIP, mobile service, internet affordability, digital equity, digital inclusion
TX
Transcript Highlights:
- This will bring the total for elderly and disabled homeowners to a whopping 200,000 exemption.
- The general homestead exemption was $5,000. The general homestead exemption was $5,000.
- The disabled and veterans exemption was $10,000.
- So for 40-some years, the disabled and veterans exemption has stayed the same.
- 50,000 over-65 exemption would make it a supermajority.
Keywords:
homestead exemption, elderly, disabled, ad valorem taxation, school district funding, Texas constitutional amendment, property tax relief, school district taxes, ad valorem tax, residence homestead, elderly homeowners, senior citizens, disabled homeowners, age 65 or older, school finance, tax exemption increase, local school taxes, property tax exemption, homestead tax relief, voter approval
Summary:
The Senate Committee on Local Government heard testimony on Senate Bill 23 and its companion constitutional amendment, Senate Joint Resolution 85, both by Senator Bettencourt. The bills would increase the additional homestead exemption for elderly and disabled homeowners from $10,000 to $60,000, which proponents said would significantly reduce property taxes and help seniors and disabled Texans age in place. Bettencourt and supporters described the measure as part of a broader property tax relief package, estimating combined savings of about $950 for over-65 and disabled homeowners when paired with other recent homestead exemption changes.
Witnesses largely supported the proposal. Testimony in favor came from a lawyer, a private citizen, Texas Realtors, the Texas Silver-Haired Legislature, and the Texas Association of Builders, all emphasizing relief for fixed-income seniors, housing stability, and the ability to remain in their homes. Several witnesses noted rising property taxes, medical costs, and the challenges seniors face in moving or affording home modifications. One witness from Every Texan said a flat homestead exemption is the most equitable way to cut property taxes, but argued against additional tax cuts generally, favoring a circuit-breaker approach and warning that permanent tax cuts could reduce funding for schools and other needs.
The committee also discussed data showing many over-65 homeowners already pay no school property taxes in some counties and that the proposed changes would increase that share. After closing public testimony, the committee voted on the measures. Senate Bill 23 was reported favorably to the full Senate by a 7-0 vote, and S.J.R. 85 was also reported favorably by a 7-0 vote. The transcript also shows Senate Bill 898 being laid out and passed unanimously earlier in the meeting, with a recommendation for the local and uncontested calendar.
AL
Alabama 2026 1st Special Session
Alabama Senate Finance and Taxation Education Committee Feb 18th, 2026
Finance and Taxation Education
Transcript Highlights:
- . >> Propane is already tax exempt for farms. >> So this would just be natural gas lines. >> Okay. >>
- It isn't propane already exist. >> Propane is already tax exempt for farms. >> So this would just be
Keywords:
sales tax exemption, use tax exemption, diapers, baby supplies, baby formula, baby bottles, baby wipes, breast pump, breast milk pumping equipment, lactation, nursing bra, nursing pads, maternity wear, pregnancy clothing, postpartum clothing, menstrual products, tampons, sanitary napkins, panty liners, menstrual cups
TX
Transcript Highlights:
- Senate Bill 23 will increase the additional homestead exemption for elderly and disabled homeowners from
- to a whopping $200,000 exemption.
- The General Homestead exemption was $5,000. The disabled and veterans exemption was $10,000.
- So for over 40 years, the disabled and veterans exemption has stayed the same.
- And that’s what a homestead exemption like this does.
Keywords:
homestead exemption, elderly, disabled, ad valorem taxation, school district funding, Texas constitutional amendment, property tax relief, school district taxes, ad valorem tax, residence homestead, elderly homeowners, senior citizens, disabled homeowners, age 65 or older, school finance, tax exemption increase, local school taxes, property tax exemption, homestead tax relief, voter approval
AL
Alabama 2026 1st Special Session
Alabama Senate Madison County Legislation Committee Mar 18th, 2026
Madison County Legislation
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
WY
Wyoming 2026 Regular Session
House Transportation, Highways & Military Affairs Committee, February 12, 2026
Transportation, Highways & Military Affairs
Transcript Highlights:
- fish vehicles, all of those exempt fish vehicles, all of those exempt plates<00:04:32.720>
that - It's an exemption for property tax.
- it's an exemption for property tax. it's an exemption for property tax.
- <00:47:43.119>
to the ability to give that exemption to the ability to give that exemption - requirement for the veterans exemption requirement for the veterans exemption on<00:50:50.800>
Keywords:
tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent
WY
Wyoming 2026 Regular Session
Senate Transportation, Highways & Military Affairs Committee, February 12, 2026
Transportation, Highways & Military Affairs
Keywords:
tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Apr 30th, 2025
Ways and Means Education
Transcript Highlights:
- I have one of those requests for tax exemption.
- What the request is, is of course for sales and use tax exemption.
- Of course, all these bills are just exempting the state tax.
- This exempts...
- They've raised $133,000 and the request is to exempt the sales tax on those... to exempt that sales tax
Keywords:
entertainment, film, music, production incentives, Alabama Film Office, tax rebates, media industry, economic development, Baptist convention, tax exemption, sales and use tax, Alabama, nonprofit, HB203, High Socks for Hope, nonprofit tax exemption, sales tax, use tax, state tax exemption, local option tax exemption
AL
Alabama 2026 1st Special Session
Alabama House Agriculture and Forestry Committee Mar 4th, 2026
Agriculture and Forestry
Keywords:
vaccination exemption, religious exemption, medical exemption, vaccine mandate, testing requirement, public schools, K-12, students, parents, guardians, higher education, college enrollment, university attendance, public institutions of higher education, immunization, religious tenets, sincerely held belief, school health policy, Alabama, AHSAA physical form
OK
Transcript Highlights:
- this exemption.
- This is giving a reciprocity for the sales tax exemption. Texas does it with us.
- I can go to Texas and buy agricultural stuff with my Oklahoma exemption card.
- We would recognize a Texas agricultural exemption card. Senator Kirk, thank you, Mr. Chair.
- Of feed, if you're not getting sales tax exemption in Texas, why buy it in Oklahoma?
Keywords:
education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, rounding, cash payments, public finance, Oklahoma Common Cents Act, political subdivision, youth entrepreneurship, tax exemption, small business, income tax, Oklahoma Youth Entrepreneurs Promotion and Development Act, HB3661, Oklahoma sales tax, sales tax exemption, revenue and taxation
AL
Keywords:
SJR 2, Senate Joint Resolution 2, constitutional amendment, homestead exemption, property tax relief, school property tax, ad valorem tax, residence homestead, school district taxes, Texas Constitution Article VIII, public school finance, homeowner exemption, elderly exemption, senior tax relief, disabled exemption, tax year 2025, voter approval, November 2025 ballot, local government, Ways & Means