Local Taxpayer Protection Act

Model Bill Info
Bill Title	Local Taxpayer Protection Act
Date Introduced	November 29, 2023
Date Finalized	December 22, 2023
Type	Model Ordinance
Status	Final
Task Forces	American City County Exchange; Tax and Fiscal Policy
Keywords	Local Issues; Tax reform

Local Taxpayer Protection Act

Be it enacted by the Legislature of [COUNTY] as follows:

Section 1.

Local Taxpayer Protection Act.

(A) Should the annual operating budget result in an increase in property tax levy, adoption by the Legislature shall require a vote of two-thirds of the total Legislature.

(B) The residents of [COUNTY] are entitled to access to public budget hearings and the public budget process in general. All public meetings pertaining to any property tax increase, or the annual budget shall be streamed live in both audio and visual format.

(C) The residents of [COUNTY] are entitled to being heard during the annual budget process. Individual residents of [COUNTY] shall be given a period of at least [MINUTES] to ask questions of the Legislature and comment at any budget meeting where a tax increase is considered. Time limitations necessitate limiting the number of individual speakers to [AMOUNT], however the Legislature or Committee leading the meeting may allow for additional speakers as time permits. Individuals who did not have an opportunity to be heard in full at the meeting may submit their comment in written form after the hearing is closed.

Section 2.

This Local Law shall take effect [DATE].