Housing (Property Taxes)

Establishes a manufactured housing tax credit which provides for a credit of up to two thousand dollars for each new manufactured home that the taxpayer constructed and for which a certificate of occupancy has been issued on or after January first, two thousand twenty-five and on or before December thirty-first, two thousand thirty-one.

Alters tax exemption programs for the development of new and affordable housing; defines "initial construction period" and "extended construction period"; makes related changes.