summary
Introduced
01/29/2026
01/29/2026
In Committee
02/24/2026
02/24/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Property Tax Code. Provides that a municipality that is authorized to levy and collect a tax for the purpose of maintaining, constructing, or replacing sanitary sewers may provide that those taxes shall be collected on behalf of the municipality as part of the taxpayer's property tax bill. Provides that sanitary sewer taxes collected in that manner shall not be considered part of any taxing district's aggregate extension for the purpose of the Property Tax Extension Limitation Law. Effective immediately.
AI Summary
This bill allows municipalities that are authorized to collect taxes for sanitary sewer maintenance, construction, or replacement to have these taxes collected as part of a property owner's regular property tax bill. Importantly, these sanitary sewer taxes will not be counted towards a taxing district's "aggregate extension," which is a calculation used in the Property Tax Extension Limitation Law (often referred to as tax caps) that limits how much property tax revenue a taxing district can collect each year. This means that collecting sanitary sewer taxes in this manner will not impact the taxing district's ability to levy other taxes under the tax cap limitations.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
To Tax Policy: Other Taxes Subcommittee (on 02/26/2026)
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