Relating to: property tax exemption for nonprofit theaters. (FE)

SB 185 is a technical correction bill that updates specific dates in existing property tax exemption law for nonprofit theaters. It changes the effective date from October 1, 1990, to June 1, 1995, and adjusts the reference year from 2025 to 2026. This bill does not create new exemptions or alter eligibility rules - it only corrects administrative dates in current law. The change directly affects nonprofit theaters operating under the existing tax exemption framework. The bill was recently passed by the Senate with committee recommendations.