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Enrolled House Bill (H)

DIGEST

PILOTS, charges, and fees on tax exempt property. Provides that a political subdivision may not do any of the following with regard to tax exempt property that is located in a tax increment allocation area and either: (1) was located in the allocation area before the designation of the allocation area and has been continuously used for a tax exempt purpose since the date the allocation area was designated; or (2) was donated for a tax exempt purpose: (A) Unless it is upon the request of the owner of the property, impose a payment in lieu of taxes (PILOT) or PILOTS, charges, and fees on tax exempt property. Provides that a political subdivision may not do any of the following with regard to tax exempt property that is located in a tax increment allocation area and either: (1) was located in the allocation area before the designation of the allocation area and has been continuously used for a tax exempt purpose since the date the allocation area was designated; or (2) was donated for a tax exempt purpose: (A) Unless it is upon the request of the owner of the property, impose a payment in lieu of taxes (PILOT) or other charge or user fee on the property. (B) Unless it is upon the request of the owner of the property, enter into an agreement requiring a PILOT or other charge or user fee on the property as a condition of granting, issuing, or approving certain permits or zoning approvals, or as a condition of continuing governmental services to the property. (C) Unless it is upon the request of the owner of the property, require a person to limit the person's rights to challenge the imposition of a PILOT or other charge or user fee or the assessment of property taxes imposed on the property. Provides that an impact fee may not be imposed on the property, unless it is upon the request of the owner of the property. Specifies that these restrictions do not prohibit the imposing of utility fees or charges, sewer fees or charges, ditch or drainage assessments, storm water fees or charges, or waste collection or disposal fees or charges. ... View more