The bill proposes a supplemental appropriation of $25,000,000 from the Property Tax Relief Trust Fund to the Office of the Treasurer of State for the purpose of distributing funds to counties for property tax relief. This appropriation is in addition to the funds already allocated by Act 140 of 2024. The bill emphasizes compliance with existing laws and regulations regarding the disbursement of these funds, ensuring that all fiscal control measures are adhered to.

Additionally, the bill includes an emergency clause, stating that due to unforeseen circumstances, the funds currently provided are insufficient for the Office of the Treasurer of State to continue essential governmental services. The emergency declaration allows the act to take effect immediately upon passage and approval, highlighting the urgency of the funding to maintain public services.