This act requires any ballot measure seeking to add, change, or modify a tax on real property to express the effect of the proposed change within the ballot language in terms of the change in dollars owed per $100,000 of a property's market valuation. (Section 137.067)

This provision is identical to a provision in CCS/HS/HCS/SS#2/SCS/SB 96 (2023).

This act requires that if the voters in a political subdivision approve an increase to the tax rate ceiling prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy increase expires under the terms originally approved by a vote of the people, at which time the tax rate ceiling shall be decreased by the amount of the temporary levy increase.

If, prior to the expiration of a temporary levy increase, voters are asked to approve an additional permanent levy increase, voters shall be submitted ballot language that clearly indicates that if the permanent levy increase is approved, the temporary levy shall be made permanent. (Section 137.073)

This provision is identical to a provision in CCS/HS/HCS/SS#2/SCS/SB 96 (2023) and is substantially similar to SB 880 (2018) and SB 357 (2017).

This act is identical to provisions in HCS/SS#3/SCS/SB 131 (2023).

JOSH NORBERG