Assistance for the payment of property tax refunds.

Authorizes loans from the state rainy day fund to eligible cities and school corporations in Lake County whose revenues are affected by at least $1,000,000 by an Indiana court judgment issued after September 30, 2019, requiring Lake County to issue property tax refunds to a taxpayer who owns property in the county with an aggregate assessed value of at least $100,000,000. Specifies the terms and manner of repayment of the loans. Limits the amount loaned to each eligible city or school corporation to the amount of its decrease in expected revenue, up to a maximum of $8,000,000.