Transcript Highlights:

• Next, on tab 4, there's SB 856, disclosure of estimated ad valorem taxes, by Senator DiCeglie.
• The bill also provides that a current owner's tax information may not be used in calculating estimated
• Estimated property taxes must be calculated using either the listing price of the property and current
• I just wanted to ask you, the property taxes, the estimate, are you requiring that this be on, like,
• The bill also provides that a current owner's tax information may not be used in calculating estimated

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:

• Senate Bill 856 requires online listing platforms to include estimated property taxes on any residential
• The bill also provides that a current owner's tax information may not be used in calculating estimated
• property taxes and requires listing platforms to calculate and display estimated property taxes by using
• One is if it's a platform that's already delivering a tax estimator or doing a tax or buyer payment calculation
• ' tax estimator so they can go there and get a more realistic estimate.

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:

• <00:18:58.320> the it's really increasingly taxing the it's really increasingly taxing the
• years must use the same age estimation years must use the same age estimation technology<00:54:07.839
• <00:54:16.960> a estimation technology predicts that a estimation technology predicts that
• After 25 hours of use, a platform must estimate a user's age with 80% confidence.
• comply with this bill's age estimation comply with this bill's age estimation mandates,<01:12:10.080

Bills: HF3479, HF4205, HF3782, HF4081, HF4138

Keywords: foreclosure, mortgage, redemption period, homestead, Minnesota Statutes, automated license plate reader, ALPR, license plate recognition, vehicle surveillance, Bureau of Criminal Apprehension, BCA, data privacy, government data practices, law enforcement data, surveillance technology, location data, vehicle tracking, warrant requirement, probable cause, exigent circumstances

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

Bills: HF2274, HF1932

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

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.

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.

Bills: HR1, HF387

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

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

Bills: SB301, SB329

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

Bills: HB386, HB387, HB388, HB389, HB386, HB387, HB388, HB389

Keywords: HB386, food tax, grocery tax, sales tax reduction, use tax, Education Trust Fund, state revenue trigger, tax cut, consumer tax relief, Alabama sales tax, Alabama use tax, groceries, retail tax, revenue growth threshold, county and municipal tax, fiscal trigger, sales tax, food taxation, local government, financial growth

Bills: HB156, HB474, HB602, HB633, HB852

Keywords: severance tax, parish revenue, constitutional amendment, natural resources, local government funding, HB 474, Act 400, Louisiana income tax, tax refund checkoff, refund donation, alumni association, Grambling University National Alumni Association, Louisiana Tech University Alumni Association, Department of Revenue, Title 47, voluntary contribution, tax return designation, state tax refund, nonprofit donation, higher education

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

Transcript Highlights:

• They've raised $133,000 and the request is to exempt the sales tax on those... to exempt that sales tax
• You would get a tax credit of $30,000.
• tax credit.
• We would not reduce anyone's income taxes. ...would not reduce anyone's income taxes.
• aren't paying tax here anyway.

Bills: SB177, HB83, HB203, HB218, HB256, HB350, HB530, HB546, HB577, HB259

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

Transcript Highlights:

• The bill would extend the franchise tax credit, repeal the sales tax exemption, and tie the franchise
• The law allows a taxing unit to levy an unrestricted INS, interest and sinking property tax rate, to
• Senate Bill 1453 does permit a taxing entity to adopt an INS rate higher than the minimum tax rate if
• a hard time affording their taxes.
• Adjusting their INS tax rates.

Bills: SB263, SB467, SB850, SB1030, SB1352, SB1453, SB2064, SB2206, SB2779, SJR84

Keywords: SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction, margin tax, Texas Tax Code, depreciation, amortization, broadcast rights

Transcript Highlights:

• tobacco products tax and the alcohol excise tax.
• I want to point out that the fiscal 26-27 biennium shows an estimated revenue gain for the tax provisions
• tax bill.
• The state has a tax, the county has a tax, and now the city has a tax.
• That tax base erosion is causing tax increases.

Bills: HF2730, HF2257, HF2768, HF1932, HF2437

Keywords: local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center

Transcript Highlights:

• . taxes. taxes.
• The state has a tax, the county has a tax, now the city has a tax.
• We have our property tax property taxes.
• , state has a tax, the county has a tax, state has a tax, the county has a tax, now<01:05:15.280>
• > credit,<01:36:23.440> the the tax the housing tax credit, the the tax the housing tax

Bills: HF2730, HF2257, HF2768, HF1932, HF2437

Keywords: local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center

Transcript Highlights:

• Welcome to the Tax Committee.
• As tax practitioners, we use published state letter rulings as a tool to provide tax guidance for our
• Her options currently are to collect and remit sales tax, perhaps overcharging customers a sales tax
• It would improve tax administration by creating consistency for both the taxpayer and tax administrators
• It comprises 12 percent of Bloomington's tax base and, over the history of the mall, is estimated to

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• And decreasing taxes, the tax year would allow us to.
• The way these typically work on property tax relief bills is the comptroller provides us an estimate
• Bill would cause a loss of sales tax revenue estimated to be at least $5 million. which would almost
• and $163.5 million in the 1% municipal sales tax and a half-cent sales tax for property tax relief.
• tax.

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• So we use a consumption tax model that's based on consumer spending surveys to determine or to estimate
• Overall, we estimate that about 15.6% of all state and local taxes in 2023 were exported to taxpayers
• Overall, we estimate that about 15.6% of all state and local taxes in 2023 were exported to taxpayers
• Overall, we estimate that about 15.6% of all state and local taxes in 2023 were exported to taxpayers
• So the taxes, some taxes we can hard match to individuals; other taxes we have to estimate where the

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:

• tax relief programs. tax relief programs.
• /c> um these corporate tax cuts and um tax um these corporate tax cuts and um tax cuts<00:24:28.400><
• , wheelage taxes, hospitality taxes.”
• taxes, wheelage taxes, hospitality sales taxes, wheelage taxes, hospitality taxes.<00:57:54.920>
• . taxes. taxes.

Bills: HF2715, HF2499, HF3420, HF3657, HF2303

Keywords: HF2715, homestead credit refund, property tax refund, property tax relief, homeowner tax relief, homestead credit, co-pay reduction, Minnesota property taxes, tax rebate, state refund, income thresholds, inflation adjustment, property tax circuit breaker, housing affordability, elderly homeowners, fixed income, taxation, Minnesota Statutes 290A.04, renters credit, income tax

Transcript Highlights:

• We'll call the House Tax Committee to order.
• Welcome to the tax committee.
• to avoid complex tax situations. to avoid complex tax situations.
• to provide tax guidance for our clients. to provide tax guidance for our clients.
• before the uh house um tax committee. before the uh house um tax committee.

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• for be from becoming a tax outlier. for be from becoming a tax outlier.
• 95% of costs of doing business, whether it's federal tax, state tax, property tax, fuel, energy, employee
• It's not a tax cut.
• It's not a tax cut. It's t Minnesota. It's not a tax cut.
• . estimates. estimates.

Bills: HF3127, HF3816, HF3814, HF3815, HF3817

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, corporate franchise tax, individual income tax, research expenditures, federal compliance, Minnesota Statutes, income tax, corporate tax, section 179, federal conformity, HF3815, Minnesota taxes, tax conformity, Internal Revenue Code, IRC conformity