HB5576 Summary

• Amends the Property Tax Code's open space land valuation provisions to allow portions of golf club houses and pro-shops to qualify for open space assessment when used primarily for golf-related operations.

• Establishes a maximum of 10,000 square feet of club house or pro-shop building area per golf course property that may be included in open space valuation, with strict limitations on qualifying uses.

• Expands the definition of improvements and structures that enhance or preserve open space land to include golf course features (tees, fairways, greens, sprinkler systems), maintenance buildings, and certain club house/pro-shop facilities dedicated to golf operations.

• Clarifies that parking areas, roadways, and walkways used primarily to support open space purposes may be included in open space valuation, while those serving non-open space improvements are excluded.

• Permits separately identifiable parts of a single property or campus to be valued as open space, with boundaries identified by map or survey rather than property index number descriptions.