Bill > HB1790

This bill modifies how political subdivisions, which are local government entities like cities and counties, handle tax levies by introducing new rules for ballot measures and tax rate calculations. Specifically, it mandates that election authorities label tax-related ballot measures numerically or alphabetically only, without descriptive text, and requires that any proposed changes to property taxes on a ballot must clearly state the dollar amount of the change per $100,000 of a property's market value. The bill also revises the complex rules for calculating and adjusting tax rates, known as "tax rate ceilings," to ensure that political subdivisions collect substantially the same amount of tax revenue year-to-year, accounting for changes in property valuations and inflation, while also allowing for voter-approved increases and adjustments for certain revenue reductions. It also clarifies procedures for taxpayers to challenge non-compliant tax rates and for tax collectors to issue refunds for erroneously paid taxes.