Modifies provisions governing homestead property tax credits

HB 3115 redefines county classifications for homestead property tax credit eligibility by adding specific population thresholds for "five percent counties" and "zero percent counties." The bill lists detailed population requirements for county seats and overall county populations to determine which counties qualify under these tax credit categories. It does not change the tax credit amount or eligibility rules but adjusts the geographic definitions used to apply existing credit provisions. This is a procedural definitional update affecting how counties are categorized for tax credit purposes. (1 sentence)