The sum of $3,000,000, or as much thereof as may be necessary, is hereby appropriated from the Property Tax Relief Reserve Fund to the Department of Community and Economic Development for the purpose of making one-time transition grants to counties, other than counties of the first class, for costs associated with implementing the Taxpayer Relief Act. Grants shall be made pursuant to guidelines adopted by the department and shall be limited to funds appropriated for this purpose. The Department of Community and Economic Development shall not draw a warrant upon the State Treasurer for a disbursement from this appropriation until the State Treasurer certifies that the Property Tax Relief Reserve Fund has at least a $3,000,000 balance.