Providing for a refund of property taxes for failure to abate a public nuisance

This bill allows property owners to apply for a refund of their property taxes if their local government (city, county, or consolidated city-county) fails to enforce laws against specific public nuisances like illegal camping, public drinking, or panhandling, and the owner incurs documented costs to mitigate these issues on their property. The refund amount equals the documented mitigation expenses, but cannot exceed the owner’s prior year’s property tax payment to the local government. The state department of revenue processes applications, requiring local governments to accept or reject refunds within 30 days; rejections can be challenged in court, where the government bears the burden of proof. Refunds are paid from the state general fund and deducted from the local government’s future entitlement share payments.