TO AMEND THE LAW CONCERNING THE PAYMENT OF PROPERTY TAXES; AND TO DEFINE "DEPLOYMENT" FOR PURPOSES OF THE EXCEPTION TO THE ASSESSMENT OF PENALTIES RELATED TO PROPERTY TAXES.

HB 1658 modifies property tax penalty rules to help military personnel on deployment. It creates a clear exception allowing service members to avoid penalties for late property tax payments during and immediately after deployment. The bill defines "deployment" and requires affected taxpayers to submit a DD Form 214 (proof of service) to their county collector within one year of deployment ending. This directly affects active-duty military members whose property taxes would otherwise incur penalties due to deployment-related absences. The law removes previous requirements for continuous deployment over 60 days and excludes training from the calculation. (Enacted as Act 550 on April 10, 2025)