Bill > HB2319

This bill creates a tax exemption for portions of property that provide tree canopy cover in counties whose local governing bodies elect to adopt the exemption. The bill defines key terms like "tree canopy" and outlines the process for property owners to apply for the exemption, which includes review by an implementing agency (such as a county planning commission or assessor of property) and the state Board of Equalization. The exemption can last up to 7 years and must be recertified after that period. The bill requires a two-thirds majority vote by the county governing body to adopt the tax exemption provisions.