Relates to the determination of adjusted base proportions in special assessing units which are cities

This bill allows cities with special assessing units to set their own property tax rate increases for fiscal year 2027, capping the rise at five percent. Local city councils must decide on this percentage by December 1, 2026, rather than following the standard state calculation. If tax bills were already sent out before the law takes effect, cities must issue corrected bills to reflect the new rates while ensuring taxpayers are not charged twice for installments due before the changes. The legislation applies immediately upon passage and does not alter payment obligations for taxes that were already due under previous rules.