POLLING PLACES – Amends existing law to limit liability for owners of property used as a polling place.

This bill limits the legal liability of property owners who allow their land to be used as a polling place during elections. It removes the duty of care these owners owe to voters entering the property and clarifies that they do not assume responsibility for injuries or damages that occur there. The legislation also updates tax exemption rules to confirm that using tax-exempt property for voting purposes does not affect its tax status. Additionally, it streamlines the process for applying for property tax exemptions by setting specific deadlines and appeal procedures.