County clerks would use past budgets when local filings are late

County clerks would use the previous year's budget information and tax amount when a taxing subdivision misses the filing deadline. This applies to taxing subdivisions that file budget information with the county clerk. The fallback applies if the subdivision has not filed its budget information by 5:00 p.m. on October 1. The fallback applies if the subdivision has not filed by 5:00 p.m. on October 1.

County treasurers would send taxpayers tax statements and tax information forms each year. The forms go to taxpayers shown on the tax rolls. Tax statements show property values, tax rates, and amounts due; information forms include current and prior year tax details. A treasurer may send the forms electronically if the taxpayer has agreed to electronic service. The text sets an annual deadline after the treasurer receives the tax roll, but the printed date is unclear.

County clerks would report county tax totals to the state property valuation director each year. The report covers taxes levied in the county for all purposes, except the specified motor vehicle taxes. The report excludes motor vehicle taxes collected under the cited state law. The report is due each year, but the printed deadline is unclear.