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

This bill sets a 5% maximum annual limit on property tax base increases for cities (special assessing units) in their 2026 fiscal year. It allows city legislatures to determine the exact percentage increase (up to 5%) by December 1, 2025, replacing prior calculation rules. Cities must revise tax bills, rates, and send amended bills if they issued them before the law takes effect, but taxpayers remain responsible for payments due before the correction. The change directly affects all cities that collect property taxes under this specific tax law provision.