allowing one-time special appraisals of residences located in commercial zones.

SB 91 allows homeowners living in residences located within commercial zones to request a one-time special property appraisal. This change directly affects residents whose homes are currently taxed at commercial property rates, which are typically higher than residential rates. The bill creates a specific process for these homeowners to apply for a reassessment to a lower residential valuation, reducing their property tax bills once. The law takes effect on April 1, 2026, after being signed by the Governor on June 10, 2025.