The bill modifies the deadlines for mailing tax statements to taxpayers and for the certification of levies to the director of property valuation, moving these deadlines to earlier dates than currently established. Specifically, the county clerk is now required to transmit tax statements by November 1 instead of November 15, and the treasurer must mail tax statements to taxpayers by December 1 instead of December 15. Additionally, if a taxing subdivision fails to timely file its budget, the county clerk is permitted to use the previous year's budget for tax calculations.

The bill also amends existing statutes to streamline the process of budget certification and tax levy reporting. It mandates that all budget information be filed electronically with the county clerk and the director of accounts and reports. If a taxing subdivision does not submit its budget by the specified deadline, the county clerk will utilize the previous year's budget information. The bill repeals the previous versions of the relevant statutes, ensuring that the new provisions take effect immediately upon publication in the statute book.

Statutes affected:
As introduced: 79-1806, 79-2930, 79-2001