Amending the county population threshold for counties that may exempt from taxation the value of accessory dwelling units to incentivize rental to low-income households.

Expanded eligibility to include city or county legislative authorities in counties with populations of at least 900,000 but not more than 1,500,000.

Restricted the exemption for detached units in 900k-1.5m population counties to only apply to detached units, not attached ones.

Added a requirement for an affidavit and document proving the tenant's income, plus a copy of a lease lasting at least 12 months.

Changed the exemption from automatic to requiring an annual application to ensure continued compliance.

Added a new requirement for counties with 900,000 to 1,500,000 residents to pass a resolution authorizing the exemption and outlining verification processes.

Shortened the deadline for the legislative audit review from December 1, 2029, to December 1, 2027.