What must municipalities do with their tax rate by the end of the year?

Municipalities must certify their tax rate by the end of the year to ensure that it is officially recognized and validated for collection purposes. Certification indicates that the tax rate has been calculated and approved following the state’s guidelines and local budgetary considerations. This process is crucial because it allows municipalities to commence billing property owners for taxes based on the certified rates, and it provides transparency and accountability in the assessment and collection of property taxes.

The other options, while relevant to various aspects of tax administration, do not reflect the specific requirement that municipalities must fulfill by the year's end. For example, while publishing or distributing the tax rate may occur, these actions are not the primary responsibility that municipalities need to complete by year-end, which is the certification of the tax rate to the appropriate authority. Filing with the state is also an important aspect, but the key step requiring completion by the end of the year is the certification process itself.