Local Taxpayer Protection Act

Policy Status

  • Type: Model Ordinance
  • Status: Final
  • Date Introduced: November 29, 2023
  • Date Finalized: December 22, 2023

Issues

  • Local Issues
  • Tax Reform

    • Task Forces

  • American City County Exchange
  • Tax and Fiscal Policy

    • Tags

  • SNPS 2023

    • Summary

    This act will require a two-thirds vote by the Legislature to increase the property tax levy on county residents. It will make any vote to increase property taxes as well as the entire budget process more transparent and accessible to the public by including mandatory livestreaming of public budget meetings. It will also give residents greater opportunities to have their voices heard during the budget process.
    Draft

    Local Taxpayer Protection Act

    Be it enacted by the Legislature of [COUNTY] as follows:

    Section 1.

    Local Taxpayer Protection Act.

    (A) Should the annual operating budget result in an increase in property tax levy, adoption by the Legislature shall require a vote of two-thirds of the total Legislature.

    (B) The residents of [COUNTY] are entitled to access to public budget hearings and the public budget process in general. All public meetings pertaining to any property tax increase, or the annual budget shall be streamed live in both audio and visual format.

    (C) The residents of [COUNTY] are entitled to being heard during the annual budget process. Individual residents of [COUNTY] shall be given a period of at least [MINUTES] to ask questions of the Legislature and comment at any budget meeting where a tax increase is considered. Time limitations necessitate limiting the number of individual speakers to [AMOUNT], however the Legislature or Committee leading the meeting may allow for additional speakers as time permits. Individuals who did not have an opportunity to be heard in full at the meeting may submit their comment in written form after the hearing is closed.

    Section 2.

    This Local Law shall take effect [DATE].