Providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

This bill exempts certain personal property, including off-road vehicles, motorized bicycles, trailers under 15,000 pounds used for personal reasons, and marine equipment, from property taxes starting in 2026. It also amends existing laws regarding property tax exemptions and repeals previous sections related to watercraft taxation. The changes aim to provide tax relief for owners of these specific types of personal property.

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