Video & Transcript Research : 'tax appeals'
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TX
Keywords:
residential property, ad valorem tax, leasing, property appraisal, fair market rent, housing affordability, appraised value, tax limitation, housing market, affordable housing, leased residential real property, rent control, Texas Tax Code, property tax, residential leasing, homestead, tax code, appraisal review board, real estate sales, property tax relief
HI
Transcript Highlights:
- . for tax appeals requires a dispute. for tax appeals requires a taxpayer<00:40:15.760>
who <00 - <00:44:08.720>
by <00:44:08.880>the tax appeal court is appealed by the tax appeal - appealed, the taxpayer shall pay the tax appealed, the taxpayer shall pay the tax um<00:44:20.800
- Uh, if they do appeal, they have to pay the tax.
- appeal then the tax is if there is no appeal then the tax is due<00:58:27.280>
but <00:58:27.440
Keywords:
freedom of speech, elections, campaign finance, non-natural persons, regulated participation, constitutional amendment, financial disclosures, government transparency, public confidence, Senate confirmation, conflicts of interest, state ethics commission, campaign contributions, state contracts, transparency, conflict of interest, government ethics, pretrial release, bail reform, financial ability
Summary:
The Judiciary Committee heard testimony on several bills. SB 2248 would expand financial disclosure requirements to certain gubernatorial nominees subject to Senate confirmation. The State Ethics Commission supported the measure, saying disclosures should be filed before confirmation so the public and interested parties can review them in advance. Testimony was overwhelmingly in support, with 22 supporters, no opposition, and one comment.
SB 2530 would broaden Hawaii’s campaign contribution ban for state and county contractors to include officers and immediate family members, and would extend the ban to certain grantees and their officers and family members, with specified contract thresholds. The Campaign Spending Commission said the bill is its own proposal and would align the thresholds with procurement guidelines. Testimony was entirely favorable, with 30 in support, no opposition, and two comments. Members asked about conforming amendments and how the existing prohibition on soliciting contributions applies; CSC said the calendar-day language clarifies current practice and that the solicitation ban already applies to contractors, with the bill extending the same standard to officers and immediate family members.
SB 2732 would require courts to consider a defendant’s ability to pay when setting bail, including excluding public benefits from income calculations and clarifying the 40-hour affordability benchmark for those above 150% of the federal poverty level. The Office of the Public Defender, the Hawaii Correctional System Oversight Commission, and the ACLU of Hawaii supported the bill, arguing that unaffordable bail creates wealth-based disparities, contributes to jail overcrowding, and can cause severe collateral consequences for people not yet convicted. There was one opposition testimony and 18 supporters. Committee discussion focused on when the 40-hour period should begin, how income would be verified, and whether misrepresentation could affect bail; the Public Defender said the measure should be read to start from initial appearance and that judges could address false statements through existing remedies.
SB 2871 would prohibit discrimination based on perceived characteristics, association with someone who has or is perceived to have protected characteristics, and intersectional combinations of characteristics. The Department of Education supported the intent but asked for clear definitions, while the Hawaii Civil Rights Commission said the bill does not add new protected classes and simply codifies the Lamb v. University of Hawaii decision on intersectional discrimination. LGBTQ+, civil rights, ACLU, and other advocacy groups testified in support, with one opposition testimony and a total of 27 in support, two opposed, and one comment. The committee then heard SB 2919, which appropriates funds for one full-time public deputy public defender position. The Public Defender’s Office said the position would provide statewide legal support and a centralized resource on constitutional, appellate, and immigration-related issues; several advocacy groups supported the measure, and committee questions focused on how the new position would complement existing training and keep staff updated on changing law.
AL
Alabama 2025 Regular Session
Alabama Senate County and Municipal Government Committee Feb 25th, 2025
County and Municipal Government
Transcript Highlights:
- The meat of the bill is that it allows a business to... ...to appeal a ruling by a municipality or county
- to the Alabama Tax Tribunal, instead of having to hire lawyers to go to court and file lawsuits.
- Number two is appealability.
- So, to be able to go to the Alabama Tax Tribunal would be a... ...the Alabama Tax Tribunal would be a
- But if they don't have a tax, then this would... they don't have a tax, then this would exempt them from
Keywords:
business taxes, annual reports, Alabama Tax Tribunal, tax appeals, local government, media monitoring, government contracts, state agencies, local agencies, media regulations, transparency, juvenile detention, county management, legal procedures, juvenile justice, county commission, supervision, administration, emergency services, 911
AL
Alabama 2026 1st Special Session
Alabama Senate Transportation and Energy Committee Jan 22nd, 2026
Transportation and Energy
Keywords:
business taxes, annual reports, Alabama Tax Tribunal, tax appeals, local government, SB174, alternative energy, alternative energy wells, alternative energy facility, geothermal, geothermal energy, subsurface energy, energy storage, energy capture, energy generation, hydropower, solar energy, oil and gas well conversion, well conversion, plugging and abandonment
AL
Alabama 2026 1st Special Session
Alabama Senate Finance and Taxation General Fund Committee Feb 11th, 2026
Finance and Taxation General Fund
Transcript Highlights:
- It encourages in have to pay taxes.
- So right now AOC is holding money for the Supreme Court, Civil Appeals, and Criminal Appeals.
- Court of Criminal Appeals.
- So right now AOC is holding money for the Supreme Court, Civil Appeals, and Criminal Appeals.
- So right now AOC is holding money for the Supreme Court, Civil Appeals, and Criminal Appeals.
Keywords:
psychoactive cannabinoids, cannabis, beverage prohibition, criminal penalties, youth access, Jefferson County, pistol permit, gun permit, concealed carry, firearm permit, sheriff fee, permit fee, weapons license, gun licensing, school security, Jefferson County Sheriff's Fund, retirement system, Gardendale, Birmingham legislative office, local bill
TX
Keywords:
real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, 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
TX
Transcript Highlights:
- and therefore property tax bills for school taxes across the state.
- current tax rates from 3.5% to 2.5% or less.
- They would allow them to increase the tax rate.
- taxing units.
- Senate Bill 9 relating to the calculation of the voter approval tax rate for certain taxing units.
Keywords:
real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, 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
AL
Alabama 2025 Regular Session
Alabama Senate County and Municipal Government Committee Apr 2nd, 2025
County and Municipal Government
Transcript Highlights:
- As you will know, in Baldwin County, we levy a tax countywide. That tax is for education.
- I see your point, sir, but again, it says, "Senator sales tax"...
- This is a bill dealing with appeals from the Board of Zoning Adjustments.
- Sometimes people file their notice of appeal, but they never actually file their appeal.
- fee or an extension of a... ...new tax or fee or an extension of a tax or fee.
Keywords:
county tax, education funding, capital projects, local government, sales tax, food trucks, mobile vendors, business license, health inspection, statewide regulation, zoning ordinances, vessel registration, boating fees, state funds, regulatory changes, water safety, municipal zoning, zoning board, appeals process, circuit court
AL
Alabama 2026 1st Special Session
Alabama House Shelby County Legislation Committee Feb 25th, 2026
Shelby County Legislation
Bills:
SB319
TX
Texas 89th Regular
Press Conference: Senator Mayes Middleton Aug 4th, 2025
Texas Senate Floor Meeting
Keywords:
real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, 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
TX
Keywords:
real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, 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
TX
Transcript Highlights:
- We want to look at the tax contribution.
- of every dollar we generate in this state comes from sales tax. you.
- Lots of folks pay that sales tax, so we want to know that. So if Mr.
- They pay taxes. And so, yes. It was a very thoughtful report.
- HB 1393 by Metcalfe relating to daylight savings tax. Chair recognizes Mr.
Bills:
HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, HB39, HB 102, HB 126, HB290, HB300, HB2143, HJR2, HB147, HJR6, HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, SB1
Keywords:
career readiness, education reform, workforce training, public schools, financial aid, applied sciences, career education, high school diploma, certificate program, work-based learning, job placement, high-growth jobs, technical training, cybersecurity, state command, information resources, data protection, incident response, mental health, telehealth
TX
Bills:
SB15, SB65, SB241, SB304, SB402, SB413, SB427, SB499, SB583, SB621, SB673, SB840, SB850, SB854, SB974, SB1023, SB1024, SB1025, SB1106, SB 15
Keywords:
SB 15, Texas Local Government Code, zoning preemption, housing affordability, small lots, lot size, lot density, single-family zoning, residential subdivision, municipal land use, local control, state preemption, parking requirements, setbacks, infill development, missing middle housing, lot width, lot depth, homebuilders, housing supply
TX
Texas 89th Regular
89th Legislative Session - Second Called Session Aug 25th, 2025
Texas House Floor Meeting
Transcript Highlights:
- to be provided by tax.
- tax rate is and shows what the total tax.
- to these tax rate hearings.
- No property, no taxing entity, not just the big ones, but no taxing entity.
- No taxing entity should raise your property taxes without a two-thirds vote.
Keywords:
property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, judicial administration, court reform, juvenile diversion, court security, mental health services, drug offenses, constitutional amendments, property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support
TX
Texas 89th Regular
89th Legislative Session - Second Called Session Aug 25th, 2025
Texas House Floor Meeting
Keywords:
property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, judicial administration, court reform, juvenile diversion, court security, mental health services, drug offenses, constitutional amendments, property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support
MN
Transcript Highlights:
- taxing lodging taxes in the taxing jurisdiction<00:20:03.159>
and <00:20:03.440>sections - <00:25:58.320>
tax some of the erosion of their tax tax some of the erosion of their tax tax - this tax increase we would pay more tax this tax increase we would pay more tax to<00:46:40.359>
- tax credits so that the sort of I tax tax credits so that the sort of I think<01:12:27.280>
that< - <01:21:06.360>
tax clients are eligible for these tax tax clients are eligible for these tax
Keywords:
taxation, income tax, property tax, corporate tax, homestead credit, local government aid, tax credits, economic development, taxpayer assistance, tax credit outreach, tax preparation, free tax help, IRS, Department of Revenue, general fund appropriation, earned income tax credit, child tax credit, volunteer income tax assistance, VITA, low-income taxpayers
HI
Transcript Highlights:
- on the intermediate court of appeals on the intermediate court of appeals from<00:05:19.039>
- Criminal defendants on appeal want a new attorney.
- Criminal defendants on appeal want a new attorney.
- Thank you. >> Um, next up is SB 2462 relating to income tax, state income tax liability.
- Um, recommendation appeals from 6 to 7.
Bills:
SB2444, SB2446, SB2450, SB2453, SB2461, SB2457, SB2462, SB2313, SB2528, SB2532, SB2571, SB2678, SB2529
Keywords:
real property, exemption, attachment, execution, consumer protection, financial security, inflation adjustment, head of family, senior citizens, Intermediate Court of Appeals, judges, Hawaii judiciary, court membership, legal system, presidential preference primary, elections, political parties, Hawaii voting, 2028 election, voting
Summary:
The Judiciary Committee heard testimony on several bills. SB 2444 would raise the real property exemption amount for attachment or execution, which the Attorney General said could create vague retroactivity language and litigation risk; the committee noted the exemption had last been adjusted around 1978. SB 2446 would add a seventh associate judge to the Intermediate Court of Appeals. Judiciary staff testified in opposition, saying recent internal restructuring and a pending vacancy had improved output and that it would be prudent to wait and see the effect before adding another judge. The Public Defender supported the goal of faster appellate resolution but said it would defer to the court’s assessment and had no objection to revisiting the issue later. The committee also discussed current appellate timelines, with staff saying at least 225 days is built into the process before a case reaches a merit panel, and that a two-year delay from panel assignment was realistic under the current structure.
The committee then heard SB 2450, which would establish a presidential preference primary for the 2028 cycle. The Chief Election Officer said the election would cost about $4 million, less if combined with the regular primary. Several opponents argued the bill would add bureaucracy, duplicate or undermine party-run processes, and waste taxpayer money; one speaker estimated the total cost could be closer to $6 million when county costs are included. Supporters and committee members discussed that the measure would not require parties to use the results and that Hawaii remains one of the few states still using caucuses. The committee also asked whether counties could staff the election and whether the results would be useful given Hawaii’s current primary timing.
SB 2453 would require the Office of Elections to include a notice with each ballot that a digital and printed voter information guide is available, with the notice in 32-point font as a separate insert. The Chief Election Officer said the insert would cost about $90,000 and asked for an effective date of January 1, 2027 because mailing preparations for the primary would already be underway. The Disability and Communications Access Board, League of Women Voters, National Federation of the Blind of Hawaii, and others supported the bill. The committee also began hearing SB 2461, which would have the Office of Elections prepare a questionnaire for candidates and publish responses online and in the voter guide; the Chief Election Officer said the office did not think it should be the agency to shape campaign questions, though he said it could work if the questions were specified in statute.
Finally, the committee heard SB 2457, which would require a criminal conviction before seized property could be forfeited. The Attorney General and Honolulu Police Department opposed the bill, arguing it would prolong cases, increase storage costs, and make forfeiture less effective against crime, especially where owners flee, die, or hide assets through shell companies. The Public Defender strongly supported the measure, saying forfeiture should be tied to convictions and that people challenging forfeiture often lack counsel. The Honolulu Prosecutor also opposed the bill, but said it supported transparency, due process, and even a right to counsel; it argued conviction-only forfeiture would fail in cases involving fugitives, deceased suspects, or hidden ownership structures. The committee questioned what would happen to property if an owner could not be found, and the prosecutor said the outcome would depend on the type of property and could involve abandonment or interpleader proceedings.
TX
Transcript Highlights:
- tax bill?
- When you look at the tax years 2005 to 2019, the statewide taxes, property taxes, were growing at nearly
- Tax rates matter. Yes, and property taxes for industrial property taxes.
- Tax rates matter. Yes, and property taxes for industrial property taxes.
- 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.
MN
Transcript Highlights:
- less state control over the tax system. less state control over the tax system.
- the, uh, TCJA tax and jobs act of 2017. the, uh, TCJA tax and jobs act of 2017.
- income that's taxed in Minnesota. income that's taxed in Minnesota.
- tax.
- because it affects two tax types. because it affects two tax types.
Keywords:
January 6 insurrection, pardon, law enforcement, violent crimes, public safety, justice system, political accountability, Blaine, local sales tax, special tax, restaurant tax, lodging tax, admissions tax, amusement tax, hotel tax, redevelopment, capital improvements, municipal finance, bonding authority, tourism tax
AL
Alabama 2025 Regular Session
Alabama House Lee County Legislation Committee Apr 24th, 2025
Lee County Legislation
Transcript Highlights:
- The first one, SB301 by Hobie, is related to electronic filing of business property taxes allowed by
- , where the revenue commissioner is authorized to perform duties of selling and redeeming land for taxes
Keywords:
Lee County, Alabama, business personal property tax, business property tax, personal property tax return, electronic filing, e-filing, tax administration, revenue commissioner, county tax, business tax return, tax preparer, third-party preparer, property tax returns, online tax filing, local legislation, land redemption, taxation, administrative fee, 1136