Tax and fiscal control over libraries.

Latest bill text (Comm Sub) [PDF]


Tax and fiscal control over libraries. Eliminates the authority of public libraries to impose an ad valorem property tax as a "taxing unit". Requires a public library to prepare and submit an annual budget in the same manner as other departments of county or municipal government. Requires the fiscal body of a county or municipality in which the territory of the public library is located to provide the revenues necessary for the operation and maintenance of the public library by a special tax levy, a specific appropriation, or both. Provides that a special tax levy for public library purposes is included in the calculation of the maximum permissible property tax levy for the county or municipality. Prohibits public libraries from providing a function or service that is not a core public function of the library, unless the specific function or service is included as a line item request in the public library's budget and is approved and funded by the county or municipality to which the budget proposal is submitted. Defines "core public function" for purposes of the statute.


Authored by Senator Tomes

Fiscal Outlook

Title Description Date View
Fiscal NoteFiscal Note #1: Introduced2023-12-21 Click To View


Date Chamber Action
2024-01-09SenateSenator Byrne added as second author
2024-01-08SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2024-01-08SenateAuthored by Senator Tomes