Relating to the administration of the reimbursement for rent constituting property taxes paid and related matters and including effective date provisions

This bill transfers responsibility for administration of the claims for rent constituting property taxes paid to the department of revenue and modifies various provisions of Code chapter 425, subchapter II, and enacts several provisions applicable to the department of human services and the director of human services that are similar to those applicable to the department of revenue and the director of revenue regarding administration of the claims for property taxes due, over which the department of revenue will retain administrative control.40 to include a tax credit account under the control of the department of revenue and a rent reimbursement account under the control of the department of human services. The bill also changes several references to “this chapter” within Code chapter 425, subchapter I, to reflect the provisions’ applicability. The bill takes effect upon enactment. Under the bill, the department of revenue will continue to administer that portion of Code chapter 425, subchapter II, relating to claims for reimbursement of rent constituting property taxes paid until the department of human services has adopted rules to assume such administration as provided in the bill, but not later than January 1, 2023.