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DIGEST OF INTRODUCED BILL
Property tax relief. Makes the following changes beginning in 2009: (1) Eliminates authority for a county to impose levies for a county family and children's fund, a county medical assistance to wards fund, a children's psychiatric residential treatment services fund, or a county children with special healthcare needs fund (child welfare levies). (2) Specifies that the state will pay for the child services previously paid from the eliminated funds and the expenses of children housed in facilities operated by the department of correction. (3) Adjusts distributions of financial institution tax, motor vehicle excise tax, and local income tax distributions affected by the elimination of child welfare levies. (4) Establishes procedures to eliminate shortfalls of revenue in tax increment financing (TIF) areas resulting from the elimination of child welfare levies. Extends the sales tax to services other than medical services and certain other exempted services. Exempts the sale of goods used in the business of providing taxable services from the sales tax. Requires certain local governments to impose a public safety user fee on certain property that is exempt from property tax.