Modifies provisions governing ambulance or fire protection district property taxes replaced by sales taxes

HB 1286 allows ambulance and fire protection districts to replace some property tax revenue with a local sales tax (capped at 1% total) after voter approval. Districts must hold a public vote using specific ballot language asking if they can impose the sales tax while reducing property taxes by 50% (for pre-existing taxes) or 75% (for new taxes). If approved, sales tax revenue funds district operations and is deposited into a special trust fund, with property tax levies adjusted annually to offset the new tax. This applies to districts in counties meeting specific population criteria, requiring direct voter consent for any tax change.