Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or for purposes related to the moral or mental improvement of men, women, or children and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year.
Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or for purposes related to the moral or mental improvement of men, women, or children and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year.
Relates to not-for-profit lease of real property; provides that when real property not used exclusively to carry out one or more exempt purposes is leased or otherwise used for commercial for-profit purposes, such property shall be subject to taxation and no portion shall be exempt.
Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.
Directs that any net revenue distributed to participating counties or cities by regional off-track betting corporations shall be used exclusively for real property tax relief.
Provides that any small property owner that owns twenty units or less shall be entitled to free legal services if such small property owner can prove a loss of at least twenty percent of rent payments in a calendar year; defines "small property owner" as any lessor in a residential real property transaction, and includes an owner of twenty units or less who lists residential real property for lease with an agent, whether or not a lease results, or who receives an offer to lease twenty units of residential real property or less.
Provides that any small property owner that owns twenty units or less shall be entitled to free legal services if such small property owner can prove a loss of at least twenty percent of rent payments in a calendar year; defines "small property owner" as any lessor in a residential real property transaction, and includes an owner of twenty units or less who lists residential real property for lease with an agent, whether or not a lease results, or who receives an offer to lease twenty units of residential real property or less.
Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.