A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.

SF 348 exempts certain structures from property tax assessments if they are not permanently anchored to the ground (only held in place by their own weight, like temporary sheds or lightweight structures). This directly affects property owners who maintain such non-permanent structures, removing them from taxable real property assessments. The bill takes effect immediately upon enactment and applies retroactively to property tax assessments for years starting January 1, 2025. It changes the assessment rules by excluding qualifying structures from standard property tax calculations.