Enactment of this legislation may increase the number of tax sales and property liens issued by municipalities for unpaid service fees. To the extent that municipalities issue liens and collect on them, municipalities may see a net increase in revenue equal to unpaid fees, interest, and a one-time penalty of $8 for every $100 of overdue fees paid. The aggregate impact to municipalities is unknown. To the extent that municipalities issue liens, county recorder costs could increase to record and remove municipal liens on property. The aggregate impact to counties is unknown. To the extent that special districts charge interest and a one-time penalty on past due fees, enactment of this legislation could decrease interest revenue, as the allowable interest rate is capped at a lower range. Additionally, this legislation could have an unknown impact on penalty revenue to special districts for individual accounts, as one-time penalties are fixed at $8 for every $100 of overdue fees paid rather than variable collections and attorney costs. The aggregate impact to special districts is unknown.

To the extent that municipalities place liens on properties associated with unpaid fees, businesses and individuals may have to pay those fees plus interest and a one-time penalty. The aggregate impact is unknown.