Relating to the postponement of the effective date of certain changes in law regarding the effects of a disaster and related costs on the calculation of certain tax rates and the procedure for the adoption of a tax rate by a taxing unit.

HB 90 postpones the effective date of specific tax calculation changes related to disaster impacts. It delays the implementation of provisions from H.B. 30 (2025) that would have adjusted how taxing units (like cities or counties) calculate property tax rates after disasters, shifting the effective date from January 1, 2026, to January 1, 2028. The bill amends Section 4 of H.B. 30 to reflect this delay, directly affecting local governments managing tax rates. It does not change the underlying tax rules but provides additional time for implementation.