Somerset County - Property Tax - Emergency Services Tax

HB 791 authorizes Somerset County Commissioners to impose a property tax specifically to fund emergency services (fire, rescue, and emergency medical services) for all properties subject to the county's property tax. It requires the county to hold a public hearing during the annual budget process before initially imposing or increasing the tax, and mandates advance public notice of this hearing. The tax would be collected like other county property taxes, with unpaid amounts becoming a lien on property and accruing interest/penalties at the same rate as unpaid property taxes. This bill takes effect June 1, 2025, applying to taxable years beginning after June 30, 2025.