Modifies provisions relating to the classification of certain residential real property

SB 1088 - This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days.

This act is identical to SCS/HB 1086 (2025) and is substantially similar to SB 699 (2025) and SB 784 (2025), and to a provision in HB 660 (2025). JOSH NORBERG