A bill for an act relating to property assessment and property taxation by creating a recreational class of real property for golf courses.

HF 444 creates a new "recreational property" classification for golf courses operated as commercial businesses. Starting with the 2026 assessment year, these properties would be assessed at 75% of their actual value for tax purposes, rather than the standard rate applied to other property types. This would reduce property taxes for qualifying golf courses. The bill specifically defines "recreational property" as commercial golf courses subject to taxation.