Requires voter approval for certain local tax rate increases adopted due to a disaster declaration.

This bill mandates that any local taxing unit, excluding school districts, must obtain voter approval for tax rate increases implemented under a disaster declaration between May 28, 2025, and December 31, 2025. The increased tax rate can only be sustained for 30 days unless approved by voters in an election held within that timeframe. If no election is held or the tax rate is not approved, it reverts to the previous rate. The act takes effect on the 91st day after the legislative session ends.

Requires voter approval for certain local tax rate increases adopted due to a disaster declaration.

This bill mandates that any local taxing unit, excluding school districts, must obtain voter approval for tax rate increases implemented under a disaster declaration between May 28, 2025, and December 31, 2025. The increased tax rate can only be sustained for 30 days unless approved by voters in an election held within that timeframe. If no election is held or the tax rate is not approved, it reverts to the previous rate. The act takes effect on the 91st day after the legislative session ends.