Relating to: a property tax exemption for prefabricated recreational structures. (FE)

SB 576 creates a property tax exemption for specific prefabricated recreational structures used in licensed campgrounds. It defines these structures as prefabricated units designed to be towed, used primarily for temporary living (like camping or seasonal stays), and located on land not owned by the structure owner. The bill requires the state to reimburse municipalities starting in 2027 for property taxes collected on these structures for 2025 assessments, based on reports from local governments. This directly affects campground owners and renters of these temporary recreational structures, shifting tax responsibility from property owners to the state. The exemption applies to structures meeting the new definition in Section 70.11(49), excluding permanent mobile homes or other taxable property.