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

This bill directs city special assessing units to calculate their 2027 real property tax base proportions by limiting annual increases to a maximum of five percent. Local legislative bodies must finalize these calculations by December 1, 2026, and may need to issue amended tax bills if assessments were already sent out. The law ensures that any increase in tax rates for the upcoming fiscal year remains within this five percent cap while protecting taxpayers from paying on installments due before the new rules take effect.