Counties and municipalities must post detailed budgets and hold cut-planning workshops

Counties and municipalities must post detailed budgets and hold a workshop on possible budget cuts. Counties and municipalities must post tentative, adopted tentative, and final budgets with information about revenue, spending, debt, staffing, and reserves for the proposed year, current year, and four preceding years. The workshop must identify ways to reduce the next fiscal year's budget by 10 percent without compromising essential public services or legal obligations. Municipalities without an official website may have the county post required materials. Tentative budgets must be posted at least 2 days before the hearing and stay online at least 45 days. Final budgets must be posted within 30 days after adoption and stay online at least 2 years. The reduction workshop must occur at least 14 days before final adoption.

Counties and municipalities must publish budget calendars and quarterly summaries of employee names, job titles, and salaries. The employee summaries cover people paid with county or municipal appropriations. Calendars list expected budget events, to the extent practicable. Municipalities without an official website may send the materials to the county for posting. A county budget calendar may not be used as the basis for a civil or equitable lawsuit challenging budget adoption. Calendars are due on or before January 30 each year. Employee compensation summaries must be prepared and posted quarterly.

Local governments, school districts, and special districts must follow specified rules when they adopt or increase impact fees. The rules apply to impact fees adopted or increased after July 1, 2026. A school district is covered by the specified impact-fee increase rules. For increases beyond the usual phase-in limits, the agency must show extraordinary circumstances in a recent study, hold at least two public workshops, and approve the increase unanimously. Such increases must be phased in over two to four annual steps and may not exceed a 100 percent increase over four years. These requirements apply to impact fees adopted or increased after July 1, 2026. If a local government increases a fee, it must adopt the new study within 12 months after starting it.

An agency that imposed an impact fee must respond to a written request alleging overpayment and, if it approves the request, provide the payor's chosen refund or credit. The process applies when a person or organization that paid an impact fee requests a refund or credit for an alleged overpayment. The agency may approve or deny the request. If approved, the payor may choose a refund or credit in writing. The agency must respond within 30 days after receiving the request. After approval, the payor has 30 days to make a written choice, and the refund or credit is due within 30 days after the agency receives that choice.