property tax; judgment; excess payments

HB 2934 changes how property tax overpayments are handled when a taxpayer wins a court case. If a taxpayer overpaid property taxes and receives a court award, the county treasurer must refund the overpayment using next year's property tax revenue (or credit it toward future taxes), rather than deducting it from future tax collections. Taxing jurisdictions must budget for their proportional share of the refund in the next fiscal year, and interest at the legal rate applies from the date of overpayment. This affects taxpayers who overpaid property taxes and county/state governments responsible for collecting and refunding those taxes.