Tax exempt property; nonprofit institutions of learning, provisions are declaratory of existing law.

Added a new sentence in Section 2 stating the act's intent to overturn the Grafton School court ruling, clarifying the legislative purpose behind the tax exemption language.

Changed document header from 'REENROLLED' to 'HOUSE SUBSTITUTE' with updated formatting and bill number identifiers.

Added a declaratory clause stating the provisions reflect existing law, clarifying the legal status of the enactment without altering substantive requirements.

Changed the bill's session status from 'Enrolled' to 'Reenrolled' for the 2025 Reconvened Session, reflecting procedural legislative history rather than policy changes.

Removed committee referral information and Senate amendment dates that were present in the Engrossed version but are not needed in the final Enrolled version.

Added official Enrolled document formatting, including page numbers, chapter designation, and approval markings required for the final legislative record.

Formatting and layout changes including spacing, line breaks, and header information were updated to reflect the engrossed status with Senate amendments dated January 31, 2025.

The patron name was updated from 'Deeds' to 'Senator Deeds' to indicate the sponsor's formal title.

Minor text formatting adjustments were made to the section numbering and paragraph structure, particularly around the emergency clause provision.