County auditors would receive state reimbursement for tax-change costs

The Tax Commissioner would reimburse county auditors for the cost of implementing recent property tax changes. The provision covers county auditors and the costs of implementing the recent property tax changes described in the bill. The bill does not define which property tax changes qualify or how reimbursement costs would be calculated. The reimbursement would be limited by the amount made available in the act. The bill would provide the reimbursement funding in fiscal year 2027.

The Budget and Management Director would create and manage accounts showing the source and amount of each appropriation. The rules would apply to the appropriations made by this act and to spending from its operating appropriations. Operating-appropriation spending would be recorded and handled under the applicable provisions of H.B. 96 of the 136th General Assembly. The accounts would be maintained within the limits set by this act. These account and recordkeeping rules would apply when the act's appropriations are administered and spent.