HB 6102 Summary

• Creates property tax exemption from local school district operating mills for rural workforce housing property beginning December 31, 2020, if owner files required affidavit.

• Defines eligible rural municipalities as cities, villages, or townships with population under 20,000, or with population 20,000+ not in a metropolitan statistical area, or located in counties with population not exceeding 165,000.

• Requires property owners to file annual affidavit by December 31 with local tax collecting unit stating property is owned and occupied as rural workforce housing; exemption applies until property no longer qualifies.

• Obligates owners to file rescission form within 90 days when property no longer qualifies as rural workforce housing, with penalty of $5.00 per day (up to $200 maximum) for non-compliance.

• Authorizes assessors to deny exemption claims if property does not qualify as rural workforce housing, with right to appeal to state tax commission within 35 days; any denied exemptions trigger corrected/supplemental tax bills with interest and penalties.