Senate Bill 504 Summary

• Allows governing bodies of taxing units to relieve tax collectors of uncollectable taxes that are 10 or more years past due, effective for taxable years beginning January 1, 2019.

• Changes the deadline for county commissioners to adopt resolutions determining tax distribution methods between counties and municipalities from April to November of each year.

• Expands park and recreation matching funds to include local governmental units identified as tier one areas and allows donated land appraisals to count toward matching requirements, effective July 1, 2019.

• Modifies municipal annexation provisions to allow cities to include State-maintained streets, street rights-of-way, or easements in annexation ordinances even when the city does not own the underlying fee.

• Allows system development fees calculated using the combined cost method to be expended for previously completed capital improvements with available capacity and capital rehabilitation projects.