Prohibits exemptions for owners of vacant or unoccupied storefront properties

This bill prohibits tax exemptions for commercial storefront properties that have been vacant or unoccupied for at least two years. It directly affects owners of ground-floor commercial properties used for selling goods or services (like retail stores) who fail to maintain regular business activity. The key provision requires that such properties lose their tax exemption eligibility if they meet the defined terms of "vacant" (minimal objects) or "unoccupied" (no regular business presence). The law applies immediately to future tax assessments, removing tax breaks for long-vacant storefronts to encourage property use.