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House Bill 1355

Introduced House Bill (H)

DIGEST

Local service fees on tax exempt property. Allows a county fiscal body to impose a local service fee on tax exempt property within the county (other than a building used for religious worship and the parcel of land on which such a building is located). Provides that after June 30, 2016, a municipal fiscal body may impose a local service fee on such tax exempt property within the municipality if the county fiscal body has not imposed a local service fee. Provides that the fiscal body of a county or municipality imposing a local service fee shall determine the amount Local service fees on tax exempt property. Allows a county fiscal body to impose a local service fee on tax exempt property within the county (other than a building used for religious worship and the parcel of land on which such a building is located). Provides that after June 30, 2016, a municipal fiscal body may impose a local service fee on such tax exempt property within the municipality if the county fiscal body has not imposed a local service fee. Provides that the fiscal body of a county or municipality imposing a local service fee shall determine the amount of the fee to be imposed. Authorizes a fiscal body to exercise reasonable discretion in adopting different schedules of local service fee rates or making classifications in schedules of local service fee rates, based on variations in the costs of furnishing basic and essential government services, including capital expenditures required. Provides that the revenue from a local service fee shall be distributed to the county, the municipality (if any), and the township in which the tax exempt property is located. Specifies that the revenue shall be distributed proportionally based on the county's, the municipality's, and the township's tax rate. Specifies that the revenue from a local service fee may be used for any legal or corporate purpose of the county, municipality, or township to which the revenue is distributed. ... View more