relative to licensure as a master licensed alcohol and drug counselor.
Would create a uniform, centralized reporting system for taxing-district finances and property taxes to boost transparency and oversight, with annual statewide reports.
Would create a uniform, centralized reporting system for taxing-district finances and property taxes to boost transparency and oversight, with annual statewide reports.
Status
- Introduced: December 11, 2024
- Most recent House action: Second reading — failed to pass (yeas 2, nays 44)
- Committee: Finance and Taxation (committee report adopted Feb 17, 2025)
Purpose and intent
- To create a uniform, centralized reporting system for taxing-district financial and property‑tax data administered by the Tax Commissioner, and to amend several tax‑reporting and tax‑statement statutes to increase transparency of property tax levies, legislative tax relief, and taxing‑district finances. The bill also clarifies park‑district bonding authority and requires legislative management reporting and study.
Key provisions and changes
1. Creation of a uniform reporting system (new section to chapter 57‑01)
- By January 1, 2026 the Tax Commissioner must develop and implement a uniform reporting system for taxing‑district financial and property‑tax data.
- Minimum data categories to be collected include:
- Fund balances for taxing‑district funds.
- Property‑tax levy calculation details (taxable status, valuations, total dollars and mills levied broken out by levy authority).
- The Tax Commissioner prescribes forms and may require additional data. Taxing districts must respond timely.
Reporting responsibilities and timelines
Park district bonding authority (amendment to subsection 11 of §21‑03‑07)
Amendments to real estate tax statement and legislative‑relief reporting (§57‑20‑04 and §57‑20‑07.1)
Who is affected
- State Tax Commissioner (implementation, data collection, reporting).
- County auditors (expanded reporting duties and deadlines).
- All taxing districts (counties, cities, school districts, park districts, conservancy districts, etc.) — required to supply standardized data.
- Property taxpayers — potentially clearer tax statements and public reporting on tax levies and legislative tax relief.
- Legislative Management — receives new annual reports for oversight and study.
Likely impact
- Increased transparency and centralized data to support legislative oversight and policymaking on property tax trends and tax relief impacts.
- Administrative burden and data‑collection costs for county auditors and taxing districts to conform to the new reporting format.
- Park districts gain clarified bonding authority (subject to caps and protest provisions).
- Enables annual legislative review of taxing‑district finances beginning with reports due in 2026 — if enacted.
Procedural/timeline notes
- Implementation deadline for the uniform reporting system: January 1, 2026 (if enacted).
- Annual reporting deadlines in the bill: county reports by December 31; Tax Commissioner statewide report to Legislative Management by April 1; summary report to Legislative Management by July 1 each year starting 2026.
- As of the last recorded House action, the bill failed to pass on second reading (yeas 2, nays 44) and therefore was not enacted.
Compiled from official sources — confirm details with the bill’s official record.
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