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ID H0594

Bill

Status

Passed

3/13/2026

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Late charges and interest collected on delinquent property taxes must now be apportioned among taxing districts (cities, school districts, road districts, etc.) in the same proportion as each district receives from total property taxes collected countywide

  • County tax collectors must include late charges and interest in their monthly settlements with county auditors, in addition to the property taxes already required

  • County auditors must transmit late charges and interest along with property tax payments to each taxing district's treasurer on the second Monday of each month

  • Declares an emergency and takes effect July 1, 2026

Legislative Description

Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.

TAXATION

Last Action

Reported Signed by Governor on March 12, 2026 Session Law Chapter 20 Effective: 07/01/2026

3/13/2026

Committee Referrals

Local Government and Taxation2/18/2026
Revenue and Taxation2/6/2026

Full Bill Text

No bill text available