Transcript Highlights:

• Tax increase.
• Tax rates matter.
• taxes were lower.
• My revenues from sales tax exceeded property tax.
• Compared to property taxes? Property taxes are 48% of our general revenue. Revenue sales tax is 27.

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

Bills: HB150

Keywords: improvement district, special assessment, assessment lien, public infrastructure, bond financing, bond interest rate, county commission, tax assessor, tax collector, judge of probate, ad valorem tax, tax lien, tax sale, foreclosure, delinquent taxes, municipal finance, public improvements, infrastructure financing, collection enforcement, property lien

Transcript Highlights:

• Whatever the assessed value is, probably using the tax assessment, that's probably what they would base
• that assessment on.
• Today we track what is assessed in property taxes, but we do not consistently track what is actually
• That is on the ballot and would allow parishes to not assess inventory tax or to reduce the assessed
• The Tax Commission, nor elected assessors, are in the business of tax collection; tax collection is done

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

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:

• This bill is about fairness, transparency, and common-sense protection in our local sales tax audits.
• It's about fairness, transparency, and common-sense protection in our local sales tax audits.
• This bill does not prevent audits; it does not weaken tax enforcement.
• And really, the only other thing it does is it allows an agreement between the tax collector and the
• And, Representative, this bill deals with audits of sales tax and requires the auditor to provide specific

Bills: HB2, HB3, HB799, HB1039

Keywords: capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector

Transcript Highlights:

• </c> tax that because there was no sales tax tax that because there was no sales tax paid.<00:05:47.840
• </c> that excise tax mean sales and use tax? that excise tax mean sales and use tax?
• But roughly what you see is about 70% of the property tax mills that are assessed.
• that are the property tax mills that are assessed,<00:34:36.079><c> these</c><00:34:36.399><c> are</
• roll, the assessors supply the tax roll to the treasurers with all the values and the assessments and

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:

• Agricultural property for property taxes.
• Taxpayers sued the assessor and won in tax court.
• However, they affirmed the decision of the lower tax court. Mr.
• There's no tax shift, and this is the right thing to do.
• tax, and the idea is that if you're buying a...

Bills: HB2120, HB2173, HB2261, HB2786, HB2792

Keywords: property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes, property tax, electronic communication, tax assessment, tax correction, real estate, agriculture, tax classification, land use, nonprofit organizations, transaction privilege tax, tax exemption, textbook rental, education, business leasing

Transcript Highlights:

• </c> only assesses 58. only assesses 58.
• That's the tax dollars. This bill contemplates changing that assessment level.
• That's the tax dollars. This bill contemplates changing that assessment level.
• </c> assessment ratio. assessment ratio.
• </c> in taxes in taxes um<01:09:14.159><c> annually.

Bills: SF0110, SF0044, SF0046

Keywords: property tax, residential real estate, tax assessment, primary residence, tax revenue, gambling, lotteries, raffles, social relationships, charitable gaming, gaming, liquor establishments, skill based amusement games, regulations, age restrictions, 916, all

Transcript Highlights:

• Since everybody else is doing it, I thought Madison County could, too, on freezing taxes for those that

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

Transcript Highlights:

• Now they're being penalized for doing it by increased property taxes.
• property taxes.
• And in many cases, it is the current property tax on that property.
• property taxes.
• And in many cases, it is a... of what their property taxes will be.

Bills: S7040, S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee met with a quorum present and took up three property-tax related bills before turning to a broader discussion of the Emergency Preparedness and Response Fund. SB 434, which would prohibit counties from increasing a residential property’s assessed value because the owner installed wind mitigation measures, was presented by Senator Lee and reported favorably. CS for SB 110, which clarifies that holders of 98-year-or-longer residential leases remain eligible for the homestead exemption even if the lease ends at death, was also reported favorably. SB 856, requiring online residential listing platforms to display estimated property taxes using prescribed calculation methods and not the current owner’s tax bill, drew support from property appraisers, Zillow representatives, and others and was reported favorably after questions about transparency and realtor obligations. The committee then considered SPB 7040, which would recreate and extend the Emergency Preparedness and Response Fund through December 31, 2027. Senator DiCeglie and Division of Emergency Management Director Kevin Guthrie argued the fund is needed for hurricane response, other natural and man-made emergencies, and reimbursement-based spending; they said the extension preserves legislative oversight that would otherwise lapse. Several senators questioned the use of the fund for immigration-related operations, detention facilities, and other non-disaster activities, as well as the lack of additional guardrails, reimbursement timing, and transparency. Guthrie said the division has used the fund for hurricanes, flooding, civil unrest, security operations, and other incidents, and that some reimbursements are still pending from the federal government. Public testimony on SPB 7040 was largely opposed. Speakers from the Florida Center for Fiscal and Economic Policy, the Southern Poverty Law Center, Florida for All, and others argued the fund has been repurposed for immigration enforcement and detention-related spending rather than true emergencies, and raised concerns about deaths in detention and the absence of competitive bidding and oversight. Guthrie answered extensive questions about the South Florida and North Florida detention facilities, Operation Vigilant Sentry, State Guard support, reimbursement requests, equipment purchases, and legislative access to facilities. The committee did not take a final vote on SPB 7040 within the portion of the transcript provided.

Transcript Highlights:

• property taxes and requires listing platforms to calculate and display estimated property taxes by using
• by the amount of that tax.
• tax sources, but there's a line over there that says "other," which deals with some of the smaller tax
• tax code.
• Or we had to raise taxes, and there seemed to be little appetite for raising taxes.

Bills: S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers. SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements. The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.

Transcript Highlights:

• </c> omnibous tax bill in 2015. omnibous tax bill in 2015.
• </c> taxes.
• That's largely local sales taxes taxes.
• </c> fund corporate tax subsidies and um tax fund corporate tax subsidies and um tax cuts<00:58:53.839
• tax t tax tax establishes a property tax t tax tax task<01:19:01.840><c> force</c><01:19:02.560><c> which

Bills: HF3396

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

Summary: The House Tax Committee met to approve the March 4, 2026 minutes and then heard a presentation from the Minnesota Intercounty Association and Dakota County on property tax trends and county budget pressures. Nathan Jess said counties are facing rising costs from state and federal mandates, with most county budgets devoted to mandated services, and argued that because counties rely heavily on property taxes for own-source revenue, those mandates increasingly fall on local taxpayers. He cited 2026 levy data showing average county levy increases of 7.6% statewide, the largest in 25 years, and said county program aid has declined as a share of local budgets over time, leaving less state support to offset costs. He also discussed the homestead market value exclusion, noting that the 2023 increase to about $38,000 helped but has been eroded by inflation and rising home values. Members asked about commercial real estate declines in downtown areas and the effect of shifting valuations on the tax base. Jess said there is usually a lag before assessment changes show up, but that declining commercial values will shift more of the tax burden onto residential homesteads. He said residential homestead property has grown from about 40% of statewide net tax capacity in 2015 to about 47% now, and that counties are trying to plan for these changes. Questions also raised whether housing supply growth could ease property tax pressure; the presenters said expanding the tax base would help, while also warning that new exemptions and exclusions can shrink the base and increase pressure on remaining taxpayers. A partisan exchange followed over whether the state has shifted costs onto counties and schools through unfunded mandates and reduced aid. One member argued that the state should repeal mandates or allow counties to opt out, citing an upcoming American Preservation Act implementation cost. Another member said the state’s reduced county aid has pushed more burden onto property taxes, which he described as less equitable than state income taxes. The presentation then continued with Mr. Hilgart, who thanked the committee and county officials in attendance and framed the discussion around what counties would do if asked to cut mandates instead of receiving more county program aid.

Transcript Highlights:

• They're the tax commissioner, or your tax assessor for a public service utility.
• and reappraisal of property for ad valorem tax purposes and establishes a property tax exemption.
• And so when they get that tax bill this last year, at least in our parish, that's when assessments went
• prior to assessment.
• But we’re going to limit the taxes to a 5% increase, so you’re taxing it— We’re going to limit the taxes

Bills: HB287, HB340, HB412, HB440, HB514, HB515, HB521, HB543, HB553, HB570, HB961

Keywords: HB 287, Louisiana Tax Commission, ad valorem, property tax, property assessment, assessment fees, fee extension, sunset extension, public service property, utility property, insurance company property, financial institution property, tax administration, R.S. 47:1838, Act 296, reappraisal, ad valorem tax, valuation, Louisiana tax law, homestead exemption

Transcript Highlights:

• We do have concern though, of course, about, uh, tax rates and the ability of other taxing of other tax
• Tax with a less damaging tax economically, right?
• And I guess my final question is, I mean, in your assessment, if, if there is a property tax base, let's
• Um, mixed beverage taxes, uh, mixed receipts taxes, all the taxes that we have to pay for.
• One is how that tax is assessed, and also how sort of like our own homes, how That can be wrong, how

Bills: HB8, HB9, HJR1, HB 22

Keywords: HB 8, Texas public school accountability, school accountability, public school transparency, STAAR, state assessments, instructionally supportive assessment program, Student Success Tool, Texas Education Agency, TEA, accountability ratings, A-F ratings, through-year assessment, benchmark testing, norm-referenced assessment, college career military readiness, CCMR, local accountability plan, school district performance, campus turnaround

Transcript Highlights:

• tax revenue for property tax revenue because you're using general revenue, which is mostly sales tax
• You know, sales tax is less economically damaging than property taxes, which is a direct tax on capital
• Reducing the property tax burden reduces the tax on capital.
• beverage taxes, mixed receipts taxes, all the taxes that we have to pay.
• One is how that tax is assessed, and also how-sort of like our- our own homes, how that can be wrong,

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:

• It allows tax sales tax exemption to be extended from the person that they are working for to the contractor
• Just combine several existing sales tax exemptions for aircraft maintenance and manufacturing facilities
• Visit to a property if it jumps a certain level or is it just they can strictly make that assessment
• housing as including 20 units or more and excludes properties Receiving the federal low-income housing tax
• credit from that and requires the new developments for the purposes of tax assessment be at cost for

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:

• So this is a subcommittee that will explore a tax credit. That's right.
• So a tax credit effectively reduces our revenue.
• How would you envision if they recommend we do the state tax credit?
• What would the tax exemption go?
• So, I mean, you can see it when you do your taxes that...

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

Transcript Highlights:

• Amendment number six removes certain definitions of arbitrary assessments.
• So that would have to be an agreement made by the taxpayer and the taxing authority.
• And they need to have that right to be able to audit businesses for their sales tax.
• Louisiana... ...Tax Board and Renee Ellender Robbery with Louisiana Remote Sales Tax Commission for
• Them to collect their sales tax.

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:

• Thank you. of offenses, including some misdemeanors. to assess risk and ensure fair outcomes.
• and assure this committee that the bail project does not accept public funds. or taxpayer dollars in taxes
• way. that is absolutely not the correct way to look at what public safety and how those should be assessed

Bills: SB9, SB1047, SB1048, SJR17, SJR49, SB40, SJR1, SJR5, SB 9, SB 40, SJR 1

Keywords: bail reform, defendants, pretrial detention, public safety, criminal justice, charitable bail organizations, criminal procedure, public safety report, victim notification, family violence, bail bonds, public funds, political subdivision, injunction, taxpayer rights, violent crimes, sexual offenses, community safety, constitutional amendment, trafficking

Bills: SB9, SB1047, SB1048, SJR17, SJR49, SB40, SJR1, SJR5, SB 9, SB 40, SJR 1

Keywords: bail reform, defendants, pretrial detention, public safety, criminal justice, charitable bail organizations, criminal procedure, public safety report, victim notification, family violence, bail bonds, public funds, political subdivision, injunction, taxpayer rights, violent crimes, sexual offenses, community safety, constitutional amendment, trafficking