This bill addresses property tax increases through truth in taxation.
This bill:
- requires certain taxing entities proposing a property tax increase to make a preliminary statement in a public meeting regarding the taxing entity's consideration of a tax increase;
- prohibits the State Tax Commission from certifying a taxing entity's proposed property tax increase if the taxing entity fails to meet the requirements for making the preliminary statement;
- requires taxing entities proposing a property tax increase to:
adopt and utilize a tentative operating budget that does not include revenue derived from the proposed tax increase before a tax increase is approved; andpresent an alternative tentative budget that includes the additional revenue that would be derived from the proposed tax increase, if later approved; and
- makes technical and conforming changes.Statutes affected:
Introduced: 59-2-919, 59-2-923, 59-2-924