Municipal opt‑in decisions deferred; final LIT structure expected by 2027

A member asked whether municipalities must decide immediately whether to opt in to the county‑authorized municipal rate. Jason O'Neil, a Policy Analytics presenter, said the final decision about income tax structure and municipal opt‑in/opt‑out timing will occur later — “mid to end 20 27” — and is not required at the committee level now. The chair said the committee will aim to provide an informational distribution report to the state by the Nov. 1 deadline but that statutory adoption and municipal council choices occur on separate schedules.