Somerset County - Property Tax - Emergency Services Tax

SB 719 authorizes Somerset County commissioners to impose an annual property tax to fund emergency services (fire, rescue, emergency medical) for all properties subject to county property tax. It requires the county to hold a public hearing before initially imposing or increasing the tax, coinciding with the annual budget hearing, and mandates advance public notice of this hearing. The tax is collected like other county taxes, with unpaid amounts becoming a legal lien on property that accrues interest and penalties at the same rate as unpaid property taxes. Property may be sold to enforce unpaid taxes under existing county property tax laws. The bill takes effect June 1, 2025, applying to all taxable years after June 30, 2025.