HB 1479 Summary

• Extends the deadline for counties to adopt a county surcharge on state tax ordinance 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 surcharge ordinances after December 31, 2022 to use revenues exclusively for affordable and workforce housing infrastructure serving households earning up to 140% of area median income.

• Allows all counties adopting surcharge ordinances to use revenues for housing infrastructure including roadways, water, and sewer systems.

• Permits counties to recover housing infrastructure costs through surcharge revenues rather than passing costs to developers of affordable housing projects.

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