Transcript Highlights:

• These two bills, especially SB 23, combined with the 6.8 pennies of school district tax rate compression
• There are winners and losers on every tax relief.
• The freeze values simply put were the taxable value of the home times the tax rate at the time for school
• taxes equals the levy.
• What we've already done, we think, already got 45% of the seniors and disabled paying no school tax.

Bills: SB23, SJR85

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.

Transcript Highlights:

• Uh, 16 states offer sales tax holidays for school supplies, but those are not year-round like HF 331,
• Furthermore, Minnesota already offers tax relief for school supplies with the income-tested K-12 education
• relief<01:09:15.520> for<01:09:15.839> school already offers tax relief for school
• already offers tax relief for school supplies<01:09:16.480> with<01:09:16.640> the<01:09
• school and keep those tax receipts.

Bills: HF331, HF916

Keywords: school supplies, sales tax exemption, use tax, sales and use tax, back-to-school, classroom supplies, education tax relief, tax holiday, retail exemption, Minnesota sales tax, school materials, binders, calculators, notebooks, pencils, backpacks, book bags, local tax revenue, taxable sales base, income tax

Transcript Highlights:

• We're putting together both the... ...sales tax and the use tax, kind of in the same categories.
• The dynamics of every school and the campus, the buildings, and the layout of the school setting are
• they were at school or if they were out of school frequently.
• I have two high schools in Elmore County, one in Tallassee Schools and one in Elmore County Schools,
• school.

Bills: HB205, HB226, HB234

Keywords: sales tax, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications, church magazines, Bible class materials, Sunday school materials, tax administration, indirect tax, state revenue, HB226, homestead exemption, ad valorem tax, property tax

Transcript Highlights:

• These two bills, and especially SB 23, combined with the 6.8 pennies, The school district tax rate compression
• In 1979, Senator Grant Jones passed Senate Bill 621, which changed the entire property tax system.
• One of the foundations of the Lincoln Land Institute is targeted tax relief.
• There are winners and losers with every tax relief.
• We do have the best property tax system.

Bills: SB23, SJR85, SB 23

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

Transcript Highlights:

• So having those conversations about what the needs are in early childhood and how school districts can
• Past projects have included many local school districts who are looking to build some space for early
• c> projects have in have included many projects have in have included many local<00:26:19.919> school
• districts who are looking local school districts who are looking to<00:26:21.600> build<00:26
• our state agencies you know our schools our state agencies you know our schools and<01:03:25.400

Bills: HF919, HF1192, HF212, HF214

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

Transcript Highlights:

• It's from LSA and the Department of Revenue, both concerning use tax and ...use tax and sales tax are
• and now I coach in high school.
• Empower School is a digital platform that all of our schools in the state are using. Yes, sir.
• So this comes at the request of the charter school folks. request of the charter school folks.
• Sessions, my question would be, this um, on the charter schools, would this cover cyber schools?

Bills: HB315, HB152, HB205, SB184, SB209, HB309, SB280, SB267

Keywords: sales tax, local exemption, Consumer Price Index, tax holiday, clothing tax exemption, school supplies, sales tax exemption, baby supplies, baby formula, maternity clothing, menstrual hygiene products, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications

Transcript Highlights:

• and limited independent school district (ISD) property tax levy growth to $2.5 billion.
• For school taxes, there was a major change.
• The reason why the state has invested $51 billion into buying down the tax rate on schools is because
• Stop by the master slide, we'll go back to that, on school taxes because again that is a precipitous
• Because while we've been cutting taxes at schools this last biennium, this whole panel, all of them,

Bills: SB9, SB 9

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

Transcript Highlights:

• school property taxes.
• And also, this chart reflects only school taxes, but the table reflects all taxes.
• We'll never see a lasting property tax relief until school district immuno-taxes are completely eliminated
• , debt, and excessive spending by compressing and eventually eliminating school district taxes, school
• Let's just not mess around with tax rates, we're just going to make school districts whole.

Bills: HB8, HB9, HJR1, HB22, HB8, HB9, HJR1, HB22

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

Transcript Highlights:

• a technology School a technology School um<00:18:59.799> and<00:18:59.919> I've<00
• school my plans<00:20:34.520> after<00:20:34.720> high<00:20:34.840> school<00:20
• County to take uh convey tax County to take uh convey tax rehabilitated<00:28:55.840> homes
• <00:40:16.760> they college and in technical schools they college and in technical schools
• to grow more RNs with the state schools to grow more RNs with the state schools in<00:47:32.119>

Bills: HF110, HF111, HF263, HF105

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

Transcript Highlights:

• Abigail attends Satsuma High School and is ...attends Satsuma High School and is paging for Senator Albritton
• This flag will be given to you all to take to schools that ...given to you all to take to schools that
• want to become a semi-centennial school.
• They can become a semi-centennial school or semi-quin school. ...centennial school or semi-quin school
• Herford enrolled his son at the Fifth Avenue School, and public school integration in Alabama had begun

Bills: SJR 2, SB 4, SJR 36, SJR 2, SB 4, SR 42, SR 74, SR 76, HCR 5, SB 710, SB 710

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

Transcript Highlights:

• It was a focus on cutting property taxes, fortifying the grid, and addressing water and affordable housing
• I said we need to pass school choice, which is a priority, and we need to pass bail reform.

Bills: SJR2, SB4, SJR36, SJR2, SB4, SR42, SR74, SR76, HCR5, SB710, SB710

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

Transcript Highlights:

• I lost school at Georgetown, I wanted to come back to Texas.
• The Society Student Visionaries Program is a philanthropic leadership development program for high school
• including my constituents who are in the East Gallery and they are Lillian Cabriel of Westlake High School

Bills: SJR2, SB4, SJR36, SJR2, SB4, SR42, SR74, SR76, HCR5, SB710, SB710

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

Transcript Highlights:

• can get into very small communities that have very robust police departments with detectives and school
• I'm sure you legal legals have covered this in law school.
• compensate for the economic distortions, the United States should develop a comprehensive package of tax
• If you're unfamiliar, if you're unfamiliar, current law allows tax-exempt private activity bonds to finance
• And they're attractive because they're tax exempt.

Bills: HB176, HB180

Keywords: tax, ad valorem, voter-approval, local government finance, property tax, repeal, tax rates, school finance, tax reduction, compressed tax rate, education, funding

Transcript Highlights:

• Paul Public Schools.
• Paul School District.
• Paul schools for 21 years.
• We've heard from the schools.
• can<01:24:28.239> do<01:24:28.520> this schools and school districts can do this schools

Bills: HF29, HF921, HF922, HF1048, HF1049

Keywords: railroad, infrastructure, transportation funding, environmental remediation, capital investment, HF921, tax increment financing, TIF, excess tax increment, school district aid, levy adjustment, property tax levy, education finance, Minnesota education aid, decertification, local government finance, school funding formula, state aid reduction, referendum equalization aid, debt service equalization

Bills: HB17, HB23, SB10

Keywords: property tax, school funding, enrollment changes, inflation adjustment, tax rate notice

Transcript Highlights:

• to fund a foundation supporting students and schools with the sales tax revenue that would have been
• So, otherwise, the Minnesota State High School League's also calculating what the sales tax would be
• <00:21:56.000> here tax basically give give back taxes here tax basically give give back taxes
• property tax levy. property tax levy.
• the omnibus tax bill. the omnibus tax bill.

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

Summary: The committee first approved the April 9 minutes, then took up House File 2988, which would extend for eight more years a sales tax exemption tied to Minnesota State High School League tournament ticket revenue that is funneled into the league’s foundation and returned to schools as grants. Chair Youakim and Executive Director Eric Martins said the program sends more than $1.1 million annually back to schools for activity fee reductions, scholarships, coaching and training, AEDs, late buses, and other school needs, with over 98% of funds going directly to schools. Representative Huot and others spoke in support, while Representative Robinson questioned the structure and suggested the state could instead simply reduce ticket prices and not tax the tickets. The committee laid HF 2988 over for possible inclusion in the omnibus tax bill. The committee then heard House File 4906, as amended, which would create a one-time property tax refund in calendar year 2026 for owners of residential homesteads and the homestead portion of agricultural property, funded by a $4 billion appropriation in fiscal year 2027. The bill includes a clawback for delinquent taxpayers and offsets to ensure no one receives more in property tax refunds than they paid. A House Research staffer said the Department of Revenue viewed the refund as potentially taxable, while House Research said it likely should be treated as a recovery of prior taxes, and the two would follow up. The bill was introduced with testimony from Eric Bernstein of We Make Minnesota and Nan Madden of the Minnesota Budget Project, both of whom opposed it, arguing it would create a large budget hole, force future cuts, and disproportionately benefit homeowners while excluding renters and lower-income Minnesotans. Several members also raised concerns. Representative Hewitt said the state should prioritize public safety, rural EMS, and safety-net hospitals rather than a large rebate, and Representative Youakim argued the money would be better spent on longer-term property tax relief and education funding. Representative Hollins said the proposal would worsen racial and wealth inequities because homeownership is lower among communities of color and renters would get nothing. In response, the author and supporters said the bill is meant to put money back into people’s budgets and that individuals should be able to decide how to use their own money. The discussion continued with questions about the bill’s size and fiscal impact, but no final action on HF 4906 was taken in the portion provided.

Transcript Highlights:

• Are you anticipating that the school districts, the taxing entities, would be giving them this information
• Yes, it would be accessible per taxing entity, so each school district would provide that information
• Perhaps, even though it's not directly related to the property tax rate, if there's a local school in
• economy, our district starts school days after the tax-free weekend.
• I saw this firsthand two years ago as I helped gather school supplies during the tax-free weekend.

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:

• Very simply, our board realizes that school taxes are the largest share of our property owners' tax bill
• You will see the average tax burden for that school district; those would have paid $700 in taxes.
• The net school taxes were... $7,600 in 2019, and the net school taxes after SB4 is passed will be $4,300
• So in both cases, you've calculated a 57% or higher reduction in tax bills for school taxes.
• So I think it's important to point out that this is for... ...school taxes.

Bills: SB4, SJR2, SB 4, SJR 2

Keywords: property tax, homestead exemption, school funding, state aid, constitutional amendment, SJR 2, Senate Joint Resolution 2, 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

Transcript Highlights:

• That part of that tax cut included a path to zero, which is a triggered tax cut.
• And I think, when we look at our income tax revenue, sales tax revenue, the diversity of the funds that
• The desire to help those with their homeowner's taxes.
• Local rural schools more so than schools in the metro area.
• I think I read it carefully, but will you Tell me what the maximum tax excise tax would be that a city

Bills: SB1302, SB1389, SB1401, SB1776, SB1809, SB1858, SB1985, SB2053, SB2148

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

Transcript Highlights:

• rolls for eight years, but the GPLET taxes that are owed to the school district have to be paid.
• With your concern about the tax shift, is that when it comes to just the school aid or other tax shifts
• years but the GPLIT taxes that are owed by the owed to the school district have to be paid that means
• shift is that when it comes to just the school you're concerned about the tax shift is that when it
• comes to just the school aid or other tax shifts that you you mentioned the school the school funding

Bills: SB1221, SB1293, SB1294, SB1430

Keywords: taxpayer protection, law interpretation, transparency, public hearings, tax policies, GPLET, abatement, tax incentives, local government, property improvement, central business district, property tax, assessment, destruction, proration, Arizona Revised Statutes, Arizona tax corrections act, transaction privilege tax, sales tax, use tax

Summary: The House Ways and Means Committee heard several tax-related bills. SB 1293 would prohibit abating Government Property Lease Excise Tax revenues attributable to school districts, while still allowing abatements for counties, cities, towns, and community college districts. Supporters, including the sponsor, Arizona Tax Research Association, and NFIB, argued that GPLET shifts costs to other taxpayers and the state general fund through school aid backfill, while opponents from the City of Phoenix, City of Mesa, Greater Phoenix Economic Council, and the League of Arizona Cities and Towns said GPLET is an important redevelopment tool that supports urban projects, housing, and long-term tax base growth. After extensive debate over tax shifts, school backfill, and local redevelopment impacts, the committee passed SB 1293 on a 5-3 vote. The committee then considered SB 1294, a clarification to property tax classification rules for property destroyed by fire, flood, or other verifiable accident. The bill would allow assessors to keep the pre-destruction classification in place for up to five years or until a verifiable change in use occurs. The sponsor and Arizona Tax Research Association said the measure restores the prior intent of the law and corrects an inadvertent change. The committee approved SB 1294 with a due pass recommendation by a 6-1 vote, with one present and one absent. Finally, the committee took up SB 1430, an annual technical corrections bill for tax statutes administered by the Department of Revenue. An amendment was adopted to remove a disputed unclaimed-property limitations provision after the sponsor said he would strip out any nontechnical item that drew concern. The Department of Revenue supported the bill and the amendment, and the committee passed SB 1430 as amended by a 7-0 vote, with one present and one absent.