SB 307 Summary

• Allows counties, municipalities, townships, and fire protection districts to impose public safety user fees to replace property taxes, applicable to all property owners regardless of property tax exemption status.

• Public safety user fees may fund police, firefighting, emergency medical services, emergency ambulance services, emergency action, communications systems, and pension payments for public safety personnel.

• Fire protection districts may adopt impact fees for capital improvements to fire protection facilities through a capital improvement plan process, with fees collected and administered by municipalities.

• Requires property insurers to pay fire department reimbursements specified in insurance policies in response to property owner claims, with fire departments able to charge owners up to $500 if reimbursement is not received within 90 days.

• Public safety user fees are treated as property taxes for levy calculation purposes and are in addition to other fees and charges; impact fee costs do not include infrastructure costs necessitated by annexation.