Senate Substitute for HB 2745 by Committee on Assessment and Taxation - Providing a protest petition to contest certain increases in property tax revenues and continuing reimbursements from the taxpayer notification costs fund for an additional five years.

The requirement for a public vote to approve tax increases was removed and replaced with a protest petition system.

A new 3% threshold was established; budgets exceeding the prior year's adjusted levy by more than 3% must be subject to protest petitions.

The revenue neutral rate notice sent to taxpayers must now include protest petition information and signature pages.

Protest petition forms must be available to the public by August 10 of each year.

Only registered voters in the specific taxing subdivision can sign protest petitions, rather than a general electorate voting on the entire budget.

The header was updated from 'As Amended by House Committee' to '{As Amended by House Committee of the Whole}' to accurately reflect the specific legislative body that made the amendments.

Added a requirement for taxing jurisdictions to publish a resolution in a newspaper of general circulation when adopting a budget that exceeds property tax limits.

Added a requirement for the county clerk to notify the county treasurer so that protest petitions can be made available to the public.

Added a requirement for the governing body to notify the county clerk at the time of resolution publication.

Added a specific provision for calendar year 2026, requiring voter approval requests to be made at the primary election.