Ad Valorem Taxation of Property; the acceptance of tax digests in the event of a publication error made by a newspaper; provide

Deleted the provision allowing tax commissioners to accept tax digests even if newspaper publication errors occurred, provided the error was not the fault of the authority.

Reorganized the tax bill requirements to include specific details about tax credits and roll-back rate notices, while removing the separate section dedicated to publication error waivers.

Updated the definitions for 'Adjusted base year assessed value' and 'Base year assessed value' to specify how values are calculated for exemptions first granted in the 2025 taxable year.

Added a sunset provision stating that the requirement for notices regarding opted-out homestead exemptions will not apply to taxable years beginning after December 31, 2029.

Replaced rigid rejection of incomplete digests with a flexible waiver process where commissioners can accept late or insufficient publications if the county proves no error occurred on their part.

Updated language regarding tax bill notices to ensure clear warnings are displayed when adopted millage rates exceed estimated roll-back rates.

Refined the notice requirements for political subdivisions that opt out of homestead exemptions to include specific contact information for homeowner concerns.

Updated bill tracking numbers and status headers to reflect the document's progression from introduction to Senate passage.