Signed by Governor Kim Reynolds

Vote Smart's Synopsis:

Vote to pass a bill that amends the process for approving local government budgets and property taxation.

Highlights:

• Requires a county or city budget to be certified no later than March 31st of each year (Sec. 1).

• Requires the county board of supervisors to adopt a resolution establishing the total maximum property tax dollars that may be certified for levy for general county services and the total maximum property tax dollars that may be certified for levy for rural county services that include the following, for budget years, beginning on and after July 1, 2020 (Sec. 5): 

• For general county services, the sum of the property tax dollars levied, and those amounts for general county services; and

• For rural county services, the sum of the property tax dollars levied and those amounts for rural county services.

• Requires the board to set a time a place for a public hearing on the resolution before its date of adoption and must publish notice of the hearing between 10-20 days prior to the hearing (Sec. 5).  

• Specifies that at the public hearing, the council will receive oral or written objections from any resident or property owner of the city, and after all objections have been received and considered, the council may decide to decrease, but not increase, the proposed maximum property tax dollar amount for inclusion in the resolution (Sec. 13). 

• Specifies that if the sum of the maximum property tax dollars for the budget year specified in the resolution exceeds 102 percent of the sum of the current fiscal year’s actual property taxes certified for leveling, the council is required to adopt the resolution by a two-thirds majority of the membership of the council (Sec. 13). 

• Requires each county and city assessor to use the most recently issued manual in assessing and valuing all classes of property in the state within 2 years of the publication date of the most recently issued manual (Sec. 18).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that amends the process for approving local government budgets and property taxation.

Highlights:

• Requires a county or city budget to be certified no later than March 31st of each year (Sec. 1).

• Requires the county board of supervisors to adopt a resolution establishing the total maximum property tax dollars that may be certified for levy for general county services and the total maximum property tax dollars that may be certified for levy for rural county services that include the following, for budget years, beginning on and after July 1, 2020 (Sec. 5): 

• For general county services, the sum of the property tax dollars levied, and those amounts for general county services; and

• For rural county services, the sum of the property tax dollars levied and those amounts for rural county services.

• Requires the board to set a time a place for a public hearing on the resolution before its date of adoption and must publish notice of the hearing between 10-20 days prior to the hearing (Sec. 5).  

• Specifies that at the public hearing, the council will receive oral or written objections from any resident or property owner of the city, and after all objections have been received and considered, the council may decide to decrease, but not increase, the proposed maximum property tax dollar amount for inclusion in the resolution (Sec. 13). 

• Specifies that if the sum of the maximum property tax dollars for the budget year specified in the resolution exceeds 102 percent of the sum of the current fiscal year’s actual property taxes certified for leveling, the council is required to adopt the resolution by a two-thirds majority of the membership of the council (Sec. 13). 

• Requires each county and city assessor to use the most recently issued manual in assessing and valuing all classes of property in the state within 2 years of the publication date of the most recently issued manual (Sec. 18).

Full Bill Text