Creates the Decennial Committees on Local Government Efficiency Act. Provides that, within one year after the effective date of the Act and at least once every 10 years thereafter, each unit of local government that may levy any tax (except municipalities and counties) must form a committee to: study local efficiencies and create a report with recommendations regarding efficiencies, increased accountability and consolidation. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.