HB 1334 Summary

• Eliminates the requirement that county councils must first impose a property tax relief income tax rate before adopting an additional local option income tax rate for public safety.

• Allows county councils to directly adopt an ordinance imposing an additional income tax rate (up to 0.25%) dedicated to public safety purposes without prerequisite conditions.

• Allows county income tax councils in counties with consolidated cities to adopt public safety tax rates up to 0.5%, and up to 0.25% in other counties, without prior property tax relief rate requirements.

• Defines "public safety" to include police, fire, emergency services, corrections, probation, communications systems, and related pension payments.

• Takes effect upon passage with an emergency declaration.