S.B. 1099 Summary

• Extends the deadline for counties that have not yet established a county surcharge on state tax from March 31, 2019, to July 1, 2024, with surcharge collection beginning January 1, 2025.

• Authorizes counties with populations of 500,000 or less that adopt a surcharge after December 31, 2022, to use revenues exclusively for affordable and workforce housing infrastructure serving households earning up to 140% of area median income.

• Permits all counties adopting a surcharge to use revenues for housing infrastructure including roadways, water, and sewer improvements.

• Allows counties with populations of 500,000 or less that adopted surcharges before January 1, 2023, to use revenues for public transportation, Americans with Disabilities Act compliance, or affordable housing infrastructure.

• Maintains the December 31, 2030, expiration date for all county surcharges on state tax.