HB 5310 Summary

• Exempts "qualified erosion control property" from property tax collection, including seawalls, jetties, groins, dikes, and similar structures whose primary purpose is preventing or controlling erosion or flooding on Great Lakes-affected property.

• Defines "qualified erosion control property" as structural protection designed to prevent erosion or inundation/flooding on property affected by Great Lakes waters, connecting waters, and tributaries.

• Requires the Department of Natural Resources to determine, upon request by property owner or assessor, whether property qualifies as erosion control property under this exemption.

• Excludes from the exemption any portion of a structure modified or designed to provide benefits beyond erosion control or flood prevention.