Relating to property tax exemption for single-unit housing; and prescribing an effective date.
Catchline/Summary:
Extends sunset for single-unit housing property tax exemption to 2025. Extends sunset for single-unit housing property tax exemption to 2025. Removes requirement for exemption that single-unit housing be constructed in distressed area. If exemption granted by city with 40 percent or more of total combined rate of taxation applicable to property, exemption applies to tax levy of all taxing units with jurisdiction over property only if county agrees to grant exemption and taxing units with 51 percent or more of total combined rate of taxation applicable to property, including city and county, agree to grant exemption.
Takes effect on 91st day following adjournment sine die.
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HB 2349
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