Relating to main street property special assessment; prescribing an effective date.
Catchline/Summary:
Creates main street property special assessment for unoccupied properties at least 50 years of age at time of application for special assessment. Creates main street property special assessment for unoccupied properties at least 50 years of age at time of application for special assessment. Freezes property tax assessment for five years while property receiving main street property special assessment is renovated. Continues assessment under certain conditions if property is sold or transferred. Provides for recapture provisions upon disqualification.
Applies to tax years beginning on or after July 1, 2007.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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