Video & Transcript Research : 'taxing units'
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TX
Transcript Highlights:
- Taxing unit can request an appraisal on any or all property at any time, but the appraisal.
- Under the current section 2518 C of the tax code any tax unit including a school district can already
- and allow it for all taxing units.
- I started off representing local governmental... entities and taxing units.
- The appraisal district is funded by the state. funded by the taxing units, which is funded by tax dollars
Keywords:
county appraisal district, board of directors, governance, taxing units, public representation, penalty, property report, taxation, timely filing, chief appraiser, appraisal district, ad valorem tax, property appraisal, tax protests, unequal appraisal, property rights, property tax, public employees, protest leave, appraisal review board
TX
Transcript Highlights:
- We do not have a death tax now.
- I like to call it tax parency.
- website and the tax bill, the percentage of school taxes allocated to school funding versus the percentage
- of a tax on capital gains.
- with more favorable tax policies.
Keywords:
HB 195, Texas Controlled Substances Act, Schedule IV, controlled substances, mifepristone, misoprostol, carisoprodol, Health and Safety Code, drug scheduling, pharmacy regulation, prescription drugs, reproductive health, abortion medication, medication abortion, women's health, prescribing, dispensing, law enforcement, drug control, education reform
FL
Florida 2026 Regular Session
Appropriations Committee on Transportation, Tourism, and Economic Development Jan 14th, 2026
Appropriations Committee on Transportation, Tourism, and Economic Development
Transcript Highlights:
- I want to first recognize our staff in our TED unit who put this work product together every year, and
- I want to first recognize our staff in our TED unit who put this work product together every year, and
- The tax collectors rely on them.
- The tax collectors rely on them.
- It's just because Florida Guard is really taxed with a lot of jobs, a lot of... ...is really taxed with
Bills:
S0048
Keywords:
housing, accessory dwelling units, affordable housing, local government, zoning regulations, military families, density bonus, homeownership, property taxes
Summary:
The Appropriations Committee on Transportation, Tourism, and Economic Development heard presentations on the Governor’s recommended budget for fiscal year 2026-27 and then considered one bill, CS/SB 48 on accessory dwelling units (ADUs). The Governor’s office outlined a $117.4 billion overall budget, with transportation and economic development receiving about $18 billion statewide and $601 million in general revenue. Agency heads then presented priorities for Commerce, Highway Safety and Motor Vehicles, Military Affairs, State, Transportation, Emergency Management, and the Florida State Guard, emphasizing workforce development, housing, tourism marketing, aviation and space infrastructure, law enforcement recruitment, emergency preparedness, and military readiness.
In the Commerce presentation, Secretary Kelly highlighted funding for housing programs, the Hometown Heroes program, the Florida Job Growth Grant Fund, rural infrastructure and workforce grants, Reconnect and Florida WINS systems, law enforcement and firefighter recruitment bonuses, defense support, Visit Florida, Space Florida, and SelectFlorida. Senators asked about Visit Florida’s private match requirements and whether the agency fully leveraged prior appropriations; Visit Florida’s CEO said the match was met and exceeded, though it is difficult but important. The Highway Safety and Motor Vehicles presentation focused on trooper pay, pursuit vehicles, aviation assets, and enterprise data systems, with questions about immigration enforcement and body cameras. Military Affairs requested funding for readiness centers, training facilities, education and health benefits for Guardsmen, and maintenance of existing armories; members discussed Guard deployments, staffing levels, and a proposed firing range project. The Department of State requested funds for automated election audits, a conservation lab, and historic preservation, and defended its arts grant process and rule changes. Transportation’s budget emphasized a $14.3 billion work program, road and bridge maintenance, aviation and aerospace, safety initiatives, and seaport investments, while Emergency Management requested funding for preparedness, flood mitigation, WebEOC, grants management, and alert systems; senators also asked about the Alligator Alcatraz detention facility.
For CS/SB 48, Senator Gates explained that the bill would require local governments to allow property owners to voluntarily create ADUs, while preserving local authority over setbacks, construction, and permitting. An amendment removed reusable tenant screening reports and clarified that conforming ADUs would be allowed by right without a separate hearing. The Florida Restaurant and Lodging Association supported the bill, saying ADUs could help provide long-term housing for service workers. After questions about local government and HOA authority, the committee adopted the amendment and then reported CS/SB 48 favorably by roll call vote.
TX
Transcript Highlights:
- Now, when you look at what's happened on percentage property tax growth by taxing units by type, and
- this is over 25 years, you'll see some pretty heavy fluctuations on special taxing units, depending on
- And then you have small cities and special taxing units, which are subject to an 8% limit.
- Tax rates matter. Yes, and property taxes for industrial property taxes.
- Tax rates matter. Yes, and property taxes for industrial property taxes.
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.
TX
Transcript Highlights:
- Texas consistently leads the nation as the best state for business and has one of the lowest tax burdens
- Less than $40,000 so the state of Texas paid $82,000 of our tax money.
- We show you as Carl Isett with the Tax Association of Benefit Administrators and yourself, we show you
- I mean, imagine if we were doing our taxes every 3 years, it might be harder and more engaging and if
- This is not me sitting down with my wife for an evening and doing my taxes. This is.
Bills:
HB139
TX
Transcript Highlights:
- Under current law, employees of a taxing unit are ineligible to serve in this role.
- Allowing taxing unit employees to serve could tilt decisions toward the interests of tax collecting entities
- There is a reason to have the prohibition against employees of taxing units being barred from serving
- We also have the sheer number of taxing units that we deal with.
- Also, many of the smaller taxing units, such as MUDs and water districts, don't meet every 30 days, so
Keywords:
ad valorem tax, property tax, incomplete structure, human occupancy, tax exemption, HB 5578, Texas Tax Code, Section 6.062, appraisal district, county appraisal district, chief appraiser, budget hearing, public notice, notice of hearing, newspaper publication, website notice, social media notice, online newspaper, county government, property appraisal
MN
Transcript Highlights:
- <00:03:55.840>
States of mass shooters in the United States of mass shooters in the United - We mass shooters in the United States.
- And we distributed to cooperative units.
- I pay through the taxes our students' parents pay.
- through the taxes I pay through<01:16:47.040>
the <01:16:47.199>taxes <01:16:47.600>
Keywords:
education finance, safe schools revenue, school safety, charter schools, funding, safe schools, school security, school levy, pupil units, safe schools aid, cooperative units, intermediate school district, school resource officer, peace officer liaison, sheriff liaison, drug abuse prevention, gang resistance education, violence prevention, suicide prevention, mental health services
Summary:
The committee first adopted the March 3rd minutes by voice vote after Representative Lee moved them and there was no discussion. Members then reviewed hearing rules on decorum, safety, and participation before taking testimony from Dr. James Densley and Dr. Jillian Peterson of the Violence Prevention Project Research Center at Hamline University.
The presenters summarized research on mass shootings and K-12 school shootings, drawing on a database of homicides in school settings from 2000 to 2025 and a smaller set of 15 K-12 mass shooting cases. They said school shooters are usually insiders, most often current or former students, and typically young males. They described common patterns including a noticeable crisis before attacks, perpetrators viewing the shooting as a final act, studying prior shooters online, and “leakage” in which most tell someone in advance. They also emphasized that many perpetrators use unsecured firearms from family members and argued that prevention should combine reporting systems, behavioral threat assessment, counseling, mentoring, secure storage, and other layered interventions rather than rely on a single solution.
The presenters also discussed broader violence trends in the Twin Cities, saying much school violence is spillover from community violence and that pandemic-era disruptions and weakened trust in institutions contributed to serious violence. They cited a national survey finding that exposure to gun violence is associated with PTSD, anxiety, depression, and fear of public spaces, especially among young people. During member questions, Representative Wam asked for clarification on the data set and the rural/small-town share of the survey sample.
TX
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
- For those taxing units that want to claim fiscal responsibility by paying off debt early, the problem
- One factor prompting property tax bills to spike is the intentional decision by certain taxing units
- Adjusting their INS tax rates.
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
MN
Transcript Highlights:
- of you not familiar with Minnesota State, we're the fourth largest higher education system in the United
- They set this certain amount of target and then the property tax divvies that up.
- Trying to go down where Representative Hanson is going down; y'all call it a fee, I'm gonna call it a tax
- You will remember the dangerous five-tier living units, four sight lines, and outdated manual locking
Bills:
HF3220
Keywords:
school safety, school security, emergency access, law enforcement access, master key box, secure key box, entry device, school grants, education finance, Department of Education, charter schools, school districts, cooperative units, appropriation cancellation, one-time appropriation, school safety plan, emergency preparedness, public safety, school building security
TX
Transcript Highlights:
- Madam Chair, members, House Bill 135 seeks to clarify the tax code in relation to tax exemption for exotic
- that is used to operate auxiliary power units. known as APUs, or Powered Takeoff Units, or PTOs, just
- Taxing this fuel as if it were used to propel...
- Yeah, it's just having to not pay your taxes on them.
- Yeah, it's just having to not pay your taxes on them.
Keywords:
diesel fuel tax, tax credit, auxiliary power units, power take-off equipment, refund, energy efficiency, firefighter retirement, municipal contributions, pension system, retirement benefits, funding ratios, sales tax exemption, exotic animals, game animals, agriculture, livestock, civil liability, motor vehicle, legal protection, removal
TX
Transcript Highlights:
- the governing body of a taxing unit to approve a tax rate. above the base rate.
- with compression and other measures, there's space that the other types of tax taxing units can move
- When voters reject a tax hike election, the taxing unit should not be permitted to creatively wiggle
- unit may spend property tax revenues.
- for years simply by filing a lawsuit. lawsuit against a taxing unit that holds a successful tax rate
Bills:
HB19, HB30, HB851, HB1663, HB1681, HB1769, HB1937, HB1979, HB2428, HB2433, HB2825, HB3159, HB3424, HB3486, HB3487, HB3504, HB3605, HB3879, HB3994, HB4382, HB4752, HB5444, HB5446, HB5447, HB3199, HB4847, HB19
Keywords:
local government debt, property tax, ad valorem tax, bond election, certificate of obligation, anticipation note, school district tax rate, voter-approval rate, debt service cap, municipal finance, county bonds, flood control district, hospital district, public works, tax transparency, property tax notice, November uniform election date, general obligation bonds, local debt reform, taxpayer notice
MN
Transcript Highlights:
- Um, Representative Jeff Woody will be joining me shortly, but he is stuck in taxes right now, so hopefully
- They set a certain amount of target, and then the property tax divvies that up between those who are
- divies that up between the property tax divies that up between those<00:48:31.440>
who <00:48: - I'm going to call it a tax either way.
- The idea is to call it a tax either way.
Bills:
HF3220
Keywords:
school safety, school security, emergency access, law enforcement access, master key box, secure key box, entry device, school grants, education finance, Department of Education, charter schools, school districts, cooperative units, appropriation cancellation, one-time appropriation, school safety plan, emergency preparedness, public safety, school building security, 1183
TX
Transcript Highlights:
- Uh, do they also pay property tax or are they exempt from property tax? Oh. OK. Thank you.
- from our tax code.
- This tax creates unnecessary. Uncertainty for businesses and harms our tax competitiveness ranking.
- would be if somebody, uh, like tax.
- There was a reason the tax was put in place in the first place.
Bills:
SB 250, SB 375, SB 536, SB 845, SB 1633, SB 1944, SB 1957, SB 2081, SB 2137, SB 2262, SB 2299, SB 2419, SB 2452, SB 2522, SB 2549, SB 2594, SB 2605, SB 2631, SB 2639, SB 2675, SB 3029, SJR 60, HB 22, HB 1392, HB 2525
Keywords:
municipal annexation, railroad, adjacent areas, local government, property rights, healthcare provider, Harris County Hospital District, hospital funding, healthcare services, public health program, home loans, nurses, veterans, public servants, Texas Heroes program, low-interest loans, social workers, housing assistance, SB 1633, Texas Tax Code
KY
Kentucky 2025 Regular Session
Interim Joint Committee on Local Government (6-24-25) - Reupload
Transcript Highlights:
- <01:04:50.160>
otherwise taxes and then privilege taxes otherwise taxes and then privilege - or net profits tax.
- franchise<01:14:58.880>
fees tax, restaurant tax, and franchise fees tax, restaurant tax, - license tax um dependency. license tax um dependency.
- County reliance on property tax ranges from 6% of total tax income to 92% of total county tax collections
Keywords:
Meeting Start: 00:00:00
Roll Call 00:00:11
Discussion of County Clerks’ Land Records Update 00:02:42
Discussion of Area Development Districts 00:22:48
Discussion of Legislative Measures 00:50:09
Discussion of Local Taxing Sources 01:02:33
Adjournment 01:29:16, 958, all
Summary:
The committee first took up an update from the Kentucky County Clerks Association on the transition to electronic recording and land records modernization. Testimony explained that legislation from the 2021 task force created funding and deadlines for counties to provide online search portals and complete a 30-year property record search, with a later move to a 60-year standard. Speakers said the money has been awarded to counties, but much of the work is still in progress because records must be scanned, indexed, and manually verified. They said only a handful of counties are fully compliant with electronic recording so far, while many are still working through staffing and vendor issues. They also noted that the 60-year standard may ultimately be easier and more efficient to complete than the 30-year standard, and that compliance is expected to improve by next summer.
The clerks’ representatives also raised related issues, including deed fraud, the county document storage fee, and KDLA digitization grants. They said online recording can make deed fraud easier to attempt, so they expect to seek legislation next session to address it. They described an existing notification service available in many counties that alerts property owners when a document is recorded, which can help detect suspicious activity quickly. They also said the storage fee and separate county account structure has generally worked well, but that two recent KDLA grant cycles have not released money for clerks, limiting support for digitization work. Another topic was whether, once records are fully digitized and verified, some permanent records should remain publicly accessible or be moved to a safer archive under KDLA control.
Members asked about the balance in the KDLA fund, what the General Assembly could do to help lagging counties, and how much of the $25 million modernization funding had been spent. Witnesses said they did not have the current fund balance but would try to get it, that the main obstacle now appears to be staffing rather than additional money, and that the funds have been awarded but not fully expended because work is still ongoing. They emphasized that counties are helping one another and asked members to alert association leadership if any county is struggling. The committee then heard a presentation from Dan London, executive director of the Lincoln Trail Area Development District, who described area development districts as regional staff extensions and technical resources for cities and counties, and highlighted their role in coordinating regional services and partnerships across county lines.
TX
Transcript Highlights:
- It offers tax relief to businesses that are Investing in local agriculture and supply chains.
- from their tax liability.
- In the tax code from state sales tax on the purchase and rental of its vehicles.
- institutions and universities in the Texas Historic Preservation Tax Credit program.
- And may be used against the Texas business franchise tax or the Texas insurance premium tax.
Bills:
HB104
Keywords:
property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval
TX
Transcript Highlights:
- OK, so, um, just to clarify, the ESF is a tax on oil and gas severance taxes right?
- in a, in a traditional sense like a sales tax or property tax.
- It is still a tax on private industry that we're using.
- We could reduce property taxes by 5 billion immediately.
- use tax revenues on manufactured housing.
Bills:
HB104
Keywords:
property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval
TX
Transcript Highlights:
- Now, when you look at what's happened on percentage property tax growth by tax units by time... ...and
- You'll see some pretty heavy fluctuations in special taxing units depending upon whether they're actually
- Tax increase.
- And then you have small cities and special tax. Units which are subject to an 8% limit.
- My revenues from sales tax exceeded property tax.
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
TX
Transcript Highlights:
- So your biggest tax is going to be, let's say, your school taxes.
- Then you're going to have your city taxes. You're going to have your county taxes.
- property tax relief.
- It comes from a statewide sales tax, franchise tax, and other things.
- tax revenue.
Keywords:
HB 21, Texas Tax Code, ad valorem tax, property tax, delinquent taxes, tax delinquency, penalty reduction, interest rate, split payment, installment payment, tax relief, county tax collector, taxing unit, property owner, tax collection, voter-approval tax rate, no-new-revenue tax rate, tax increase election, supermajority, 60 percent threshold
TX
Transcript Highlights:
- The statute is there to have additional units to prevent an over-concentration of new units in the area
- Do you know what their tax rate is that they charge? The tax rate currently is zero. It's inactive.
- These taxes are not forgiven.
- . ...tax delinquency date if the taxing unit's office is closed on that day, so long as the payment is
- The tax office was closed for up to two weeks, including on the delinquency date for property taxes.
Bills:
HB22, SB250, SB375, SB536, SB845, SB1633, SB1944, SB1957, SB2081, SB2137, SB2262, SB2299, SB2419, SB2452, SB2522, SB2549, SB2594, SB2605, SB2631, SB2639, SB2675, SB3029, SJR60, HB22, HB1392, HB2525
Keywords:
emergency communication, broadband, funding, natural disasters, technology, HB 22, Texas broadband development office, comptroller, emergency communications, early warning systems, disaster alerts, natural disaster notifications, interoperable communications, interoperable emergency radio, public safety communications, 9-1-1, next generation 9-1-1, NG911, broadband grants, low-interest loans
TX
Transcript Highlights:
- Do they also pay property tax, or are they exempt from property tax? They do pay property tax.
- our tax code.
- .. ...like tax the naming rights at a football stadium or something like that.
- , is that there's only like three hundred twenty-three thousand dollars taxed in 2023.
- shouldn't be taxing intangible personal property.
Bills:
SB250, SB375, SB536, SB845, SB1633, SB1944, SB1957, SB2081, SB2137, SB2262, SB2299, SB2419, SB2452, SB2522, SB2549, SB2594, SB2605, SB2631, SB2639, SB2675, SB3029, SJR60, HB22, HB1392, HB2525, HB22
Keywords:
municipal annexation, railroad, adjacent areas, local government, property rights, healthcare provider, Harris County Hospital District, hospital funding, healthcare services, public health program, home loans, nurses, veterans, public servants, Texas Heroes program, low-interest loans, social workers, housing assistance, SB 1633, Texas Tax Code