Video & Transcript Research : 'tax assessments'

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FL

Florida 2026 Regular Session

Appropriations Feb 24th, 2026

Appropriations

Transcript Highlights:
  • colleges and universities to adopt active assailant response plans, conduct regular security risk assessments
  • Senators, next, let's take up tab 1, CS for CS for SB 118, assessment on RV parks by Senator Trumbull
  • Senate Bill 118 relates to non-ad valorem special assessments, like fire assessments, against recreational
  • For 25 years, Florida law mandated that if a local government levies a special assessment against an
  • In law enforcement, we call that threat assessment. You identify the risk, you mitigate it.
Bills: S0118, S0896, S1690, S1756
Summary: The committee first took up CS for SB 896, a school safety bill expanding the Guardian program to public postsecondary institutions. The bill requires active assailant response plans, security risk assessments, threat-management protocols, use of the suspicious activity reporting tool, and allows voluntary participation in Guardian for colleges and universities. A late-file amendment by Senator Polsky was adopted to clarify that students who are also employees or faculty are not eligible for Guardian. Members debated campus carry concerns, storage of firearms, and whether the bill could lead to broader gun access on campuses. Several faculty and gun-safety advocates testified against the bill, while supporters argued trained guardians can deter violence. The committee reported the bill favorably by roll call vote. The committee then approved CS for CS for CS for SB 1690 on child care and early learning services. The bill updates child care laws, clarifies regulations, and reduces overregulation of before- and after-school programs. An amendment expanded authority for the Florida Education Foundation to fundraise for early learning from birth to VPK. Testimony was largely supportive, emphasizing affordability, access to quality child care, and relief for working families, though one speaker opposed the bill as an expansion of government. The bill was reported favorably. Next, the committee passed CS for CS for SB 118, which clarifies how non-ad valorem special assessments are applied to recreational vehicle parks and limits the square footage used for assessment purposes to the maximum size of an RV space. The committee also approved CS for CS for SB 1220, the Department of Transportation package, which addresses seaport and airport planning, personal delivery devices, autonomous vehicles, advanced air mobility, toll programming, and other transportation-related changes. Amendments modified provisions on personal delivery devices, utility permits, autonomous vehicle penalties, and law-enforcement cruiser lights. Both bills were reported favorably. Finally, the committee began hearing SB 1756, the medical freedom bill, which proposes new vaccine information requirements, conscience-based school immunization exemptions, limits on compelled vaccination during public health emergencies, and behind-the-counter access to ivermectin for adults. The sponsor and supporters framed the bill as strengthening informed consent and parental rights, while opponents and some senators raised concerns about vaccine hesitancy, herd immunity, and the inclusion of ivermectin. Public testimony was extensive and sharply divided. The transcript ends during continued testimony and debate on SB 1756, before a final vote is taken.
TX

Texas 89th 2nd C.S.

S/C on Property Tax Appraisals Mar 20th, 2025

S/C on Property Tax Appraisals

Transcript Highlights:
  • The permanent standing Subcommittee on Property tax appraisals will come to order.
  • Homeowners benefit from the 10% cap on the annual property tax assessment. Uh, but renters don't.
  • Months later, when he began to make arrangements to pay his property taxes, he realized that his taxes
  • assessments.
  • assessor collectors, and property tax professionals.
Bills: HB148, HB203, HJR30
NM

New Mexico 2026 Regular Session

Senate - Finance Feb 4th, 2026 at 10:04 am

Senate Finance

Transcript Highlights:
  • We wanted to make sure that there's compliance with payment of the assessment or the tax.
  • There is a provider tax that is paid by hospitals. And through that tax, we...
  • assessed.
  • Usually, what the developer's looking at is their current property tax assessment.
  • Redeemable, or is this just a straight tax credit to income on income tax?
Bills: SB101, SB58, SB55
TX

Texas 89th Regular

Land & Resource Management Apr 24th, 2025

Land & Resource Management

Transcript Highlights:
  • The Texas Low-Income Housing Tax Credit program plays a critical role in the development and construction
  • expediting permitting would allow affordable housing developers to better align construction timelines with tax
  • credit requirements, specifically when awarded low-income housing tax credits.
  • Failing to meet those deadlines can result in having to return those tax credits back to TDHCA and jeopardize
  • Now I can assure you, our hard-right Republican defends personal freedoms, low taxes, and property rights
FL

Florida 2026 Regular Session

Finance and Tax Feb 12th, 2026

Finance and Tax

Transcript Highlights:
  • Members, Senate Bill 118 relates to non-ad valorem special assessments, like fire assessments, against
  • Then such special assessment Regulated under Chapter 513.
  • for the missing middle property tax exemption for one year.
  • and in the assessment of these taxes.
  • This bill updates Florida's property tax exemption...
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.
TX
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
OK
Transcript Highlights:
  • The commission is also directed to examine whether an incentive meets a strategic economic goal and assess
  • This would be, you know, private finance or other means of finance other than the property tax.
  • versus, you know, the state question was a constitutional question which would allow for the property tax
  • the joint resolution was very blanket and vague to say if somebody owns a property and they want to assess
  • This requires 100% ownership inside of that, and it is not property tax.
NM

New Mexico 2026 Regular Session

Senate - Tax, Business and Transportation Jan 27th, 2026 at 01:42 pm

Senate Tax, Business & Transportation

Transcript Highlights:
  • the tax package.
  • it be a weight-distance tax, motor vehicle excise tax, gas, diesel tax, registration fees, driver's
  • Secondly, folks hate taxes, but what's great about this tax is folks hate taxes for paying it, but they
  • They taxed groceries, they taxed whiskey, and they taxed peddlers.
  • They taxed groceries, they taxed whiskey, and they taxed peddlers.
TX

Texas 89th Regular

Intergovernmental Affairs Apr 29th, 2025

Intergovernmental Affairs

Transcript Highlights:
  • HB 2132 attempts to address this issue by the allocation of low income. housing tax credits which is
  • With the addition of sales and hotel occupancy tax authority the property is to be included in Uh, the
  • About 45% of people want to spend tax money on transit and and don't want to spend it on roads.
  • About 45% of people want to spend tax money on roads, but not transit.
  • spend tax money on sidewalks, 85% of people want sidewalks. So please support. HB 769.
WY

Wyoming 2026 Regular Session

House Agriculture, State and Public Lands & Water Resources Committee, February 24, 2026

Agriculture, State and Public Lands & Water Resources

Transcript Highlights:
  • assessments for these purposes.
  • assessments for these purposes.
  • assessments for these purposes.
  • assessments for these purposes.
  • assessments for these purposes.
TX
Transcript Highlights:
  • This targeted tax relief for businesses aims to balance out the targeted tax home.
  • for sales tax exemption.
  • tax-free.
  • individuals... ...under the property tax code and how harmful that tax is.
  • It makes the tax system simpler.
TX
Transcript Highlights:
  • The voters are taxing themselves when they pass a bond proposition by agreeing to pay whatever tax is
  • Record property tax increase in the country.
  • Tax dollars, property tax money, by the taxpayers of the city of Austin.
  • Because, again, these are involuntary taxes.
  • It grants the district powers to levy taxes, impose assessments, and issue bonds for improvements.
TX

Texas 89th Regular

Local Government (Part I) May 5th, 2025

Local Government

Transcript Highlights:
  • tax-free.
  • inventories under the property tax code and how harmful that tax is.
  • tax-free.
  • inventories under the property tax code and how harmful that tax is.
  • It makes the tax system simpler.
Summary: The Senate Committee on Local Government heard several bills, most of them left pending after brief public testimony. House Bill 331, by Rep. Patterson and sponsored by Sen. Hinojosa, would create a presumption that firefighters, police officers, and EMTs who suffer a heart attack or stroke within eight hours after a strenuous shift were injured in the line of duty for workers’ compensation purposes; testimony from a firefighters’ association supported the bill, and it was left pending. Senate Bill 2655, by Sen. Flores, would authorize Burnet County to establish a local provider participation fund to help support local hospital services; a hospital administrator testified in support, and the committee substitute was left pending. Senate Bill 1443, by Sen. Hughes, would extend the Northeast Healthcare Provider Participation District in three counties, and House Bill 3307, by Rep. Noble, would allow property tax arbitrators to complete required continuing education online; both were left pending without opposition. Senate Bill 3048, by Sen. Birdwell, would create the Bluebonnet Hills Municipal Management District in Midlothian and was also left pending. The committee then took up House Bill 9 and HJR 1, sponsored by Sen. Bettencourt, which would raise the business personal property tax exemption from $2,500 to $125,000 and place the constitutional amendment on the November 4, 2025 ballot. Business groups, realtors, and taxpayers’ advocates testified in strong support, saying the change would provide meaningful relief to small businesses and help balance earlier homeowner tax relief. The City of Fort Worth testified in opposition, warning of a revenue shift to homeowners and budget impacts, but the committee adopted the committee substitutes and reported both measures to the full Senate on 6-0 votes. The committee also heard House Bill 1399 and HJR 99, by Sen. Nichols, to exempt animal feed from property tax when it is already sales-tax exempt; no one testified against them, and both were left pending. Senate Bill 2553, by Sen. West, would let owners of historic archaeological sites protest land and structure appraisals separately, and it was left pending after supportive testimony. Senate Bill 2907 and SJR 78, also by Sen. West, would exempt certain perishable inventory, including food and some prescription drugs, from property tax if approved by voters; pharmacists, business groups, a researcher, and a coalition of retailers and food/medicine advocates supported the bill, and it was left pending. Finally, Senate Bill 1331, by Sen. Hancock and explained by Sen. Middleton, would lower the population threshold for certain municipal civil-service-related petition restrictions from 950,000 to 70,000; law enforcement representatives and a San Marcos police association supported it, and it was left pending. The committee then recessed until 15 to 30 minutes after adjournment.
TX

Texas 89th Regular

Local Government (Part II) May 5th, 2025

Local Government

Transcript Highlights:
  • tax revenue.
  • The voters are taxing themselves when they pass a bond proposition by agreeing to pay whatever tax is
  • But that's public tax dollars, property tax money, by the taxpayers of the City of Austin, that is M&
  • extra taxes.
  • authorities. ...levy taxes, impose assessments, issue bonds for improvements, and financial actions contingent
Summary: The Committee on Local Government heard a series of local bills and public testimony focused on hospital districts, municipal management districts, local provider participation funds, manufactured housing, transit financing, development moratoriums, and property tax procedures. Early items included House Bill 467, which would help dissolve the defunct Maybank Kemp Hospital District and establish an Andrew Gibbs Memorial Nursing Endowment, and Senate Bill 3063, creating the Bio Bell Municipal Management District in Liberty County; both drew no public opposition and were left pending subject to call. The committee also heard House Bill 1327, extending the Harris County local provider participation fund through 2027, and Senate Bill 1375, extending Collin County’s LPPF authority, both presented as mechanisms to draw federal Medicaid matching funds for hospitals. A major portion of the meeting centered on Senate Bill 2764, which would require earlier notice to buyers of manufactured homes about how to convert a home from personal property to real property. Senator Cook described the bill as a consumer-information measure tied to displacement concerns at a mobile home park in her district, and a resident testified in support, saying the notice would help families make informed decisions. The committee also discussed Senate Bill 2519, a bill by Senator Bettencourt aimed at preventing local governments from shifting maintenance-and-operations tax revenue into debt-like uses and from changing the purpose of tax rate elections after voters approve them. Supporters argued it would protect taxpayers and preserve the separation between M&O and debt service, while opponents tied the bill to Austin’s Project Connect transit financing and warned it would disrupt an approved project and invite litigation. The committee heard and left pending several other bills, including House Bill 1244 on agricultural land ownership changes without reapplying for an ag exemption, House Bill 2559 on development moratoriums, and Senate Bill 2063 on unequal appraisal protests. Testimony on House Bill 2559 came from developers and builders who said moratoriums in Conroe had delayed projects and harmed buyers, while supporters of the bill said it would impose clearer limits and notice requirements. On Senate Bill 2063, the sponsor explained a committee substitute narrowing how market value evidence may be used in unequal appraisal appeals. The committee also considered multiple local district bills, including new MUDs and management districts in Montgomery, Denton, Fannin, Travis, Hays, and Williamson counties. At the end of the meeting, the committee took up pending business and voted out several measures, including House Bill 1244, House Bill 2559, House Bill 467, House Bill 1327, House Bill 1399, House Bill 2723, House Bill 2730, House Bill 3307, House Joint Resolution 99, and multiple district bills such as Senate Bills 3037, 3043, 3047, 3048, 3050, 3052, 3053, 3056, 3057, 3063, and others. Most were reported favorably, often with committee substitutes, and many were recommended for the local and uncontested calendar. Several bills, including the transit-related SB 2519 and the manufactured housing bill SB 2764, remained pending subject to call after testimony closed.
DE

Delaware 2025-2026 Regular Session

House Administration Committee Meeting Jun 17th, 2026

Administration

Transcript Highlights:
  • Different types of tax incentives.
  • Some states offer an income tax credit. Some states offer a preservation tax credit.
  • Some states offer an income tax credit. Some states offer a preservation tax credit.
  • Some states offer a property tax credit. There's admission tax.
  • from $3 million to 0.1% of the fully assessed value of all real estate. 0.1% of the fully assessed value
Bills: SB268, SB306, SB264, SB312
Summary: The House Administration Committee met to consider a series of resolutions and bills covering arts districts, child care background checks, federal worker relief, health care reform, court transparency, school tax reassessment, municipal charter changes, constitutional amendment procedures, data center nondisclosure agreements, state employee benefits governance, and lieutenant governor vacancies. Members also noted that House Concurrent Resolution 12 had been removed from the agenda and that public comment would be limited to one minute per speaker. The committee released SCR 167 to study arts, culture, and creative districts in Delaware; HB 438 to close a loophole in the child care service letter requirement; SB 268 to provide interest-free loans, free transit, and tax deferrals for federal workers during shutdowns; SS2 for SB 1 to expand and permanently strengthen primary care investment while also addressing hospital cost growth; HCR 147 to request a Court of Chancery report on audio recordings and automated case assignment; SB 322 to replace the current post-reassessment 10% school revenue increase authority with a 2% annual increase option under safeguards; SB 306 to amend the Rehoboth Beach charter; HB 440 to require voter approval for constitutional amendments after legislative approval; SB 312 to bar nondisclosure agreements for large data center projects; SS1 for SB 289 to change State Employee Benefits Committee governance; and SB 264 to require a special election to fill a lieutenant governor vacancy. Testimony was mixed on several measures. Arts, child care, federal worker relief, primary care, court transparency, data center transparency, and the lieutenant governor vacancy bill drew mostly supportive testimony, while SB 322 and SB 306 drew both support and opposition, especially over tax impacts and the proposed spouse/partner restriction in Rehoboth Beach. HB 440 prompted debate over whether 55% voter approval was the right threshold for constitutional amendments, and SB 312 was supported as a transparency measure by residents affected by prior data center NDAs. All of the listed measures were released from committee by roll call vote, with some members voting no on HB 440, SB 306, SB 312, SS1 for SB 289, and SB 264.
AZ

Arizona 2026 Regular Session

03/23/2026 - Senate Finance

Finance

Transcript Highlights:
  • I don't want to pay that tax'?
  • Chairman, why should it be a tax?
  • The bill also prescribes election requirements for the taxes and assessments.
  • The bill additionally outlines requirements for issuing bonds, levying taxes and assessments, and dissolving
  • You look at assessed valuation. Mr.