HB 2210

ON APRIL 13, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2504, AS AMENDED. AMENDMENT #1 rewrites the bill to, instead, enact the "Local Disaster Displacement Tax Relief Act."" Present law provides the emergency management powers for each political subdivision of this state. Such powers include, among to other things, the ability to appropriate and expend funds and supplies for emergency management purposes; provide for the he alth and safety of persons and property; and directing and coordinating the development of emergency management plans and programs. This amendment authorizes a county that has declared a state of local emergency or that is subject to a state of emergency or disaster declaration to provide tax relief from hotel occupancy and additional privilege taxes for county residents displaced fr om their homes in the event of a declared emergency or disaster. Such tax relief is subject to the following:  Authorization for tax relief requires either a resolution from the county legislative body or an executive order from the county executive authorizing the relief.  A county may authorize relief in the form of a waiver at the point of sale or reimbursement for taxes paid.  A county must set a duration for the period of authorized tax relief, which may include a defined recovery period immediately following the active emergency period. The tax relief period must not exceed 14 days.  A county may authorize reimbursement for taxes paid by a resident for lodging in an adjourning county if there is limited vacancy within the county.  A county must establish a process and procedures for (i) residents to attest or verify they are residents of the county and are displaced from their homes as a result of a declared emergency or disaster; (ii) hotel operators and short-term rental unit marketplaces to waive hotel occupancy and additional privilege taxes for county residents displaced from their homes in the event of a declared emergency or disaster; and (iii) residents to be reimbursed for taxes paid, if authorized.  Fraudulent claims or waivers are subject to existing penalties under state and local law."