Requires fire districts, school districts, and county governments to share in burden of property assessment appeal refunds.

This bill requires municipalities to share property tax refund costs with county governments, school districts, fire districts, and other local taxing entities when property owners successfully appeal assessments. Specifically, the municipal tax collector must calculate each entity's proportional share of refunds paid in a tax year and notify them for budget inclusion. In the following year, the collector deducts this share from payments due to those entities under existing tax collection statutes. The change shifts the financial burden from municipalities alone to all taxing districts benefiting from the property tax base. This directly affects municipalities paying refunds and the county, school, and fire districts that now share the cost.