An Act To Provide A Property Tax Exemption For Allowing Shellfish Harvester Access To The Intertidal Zone

This bill provides a $500 property tax reduction for owners of land adjacent to the intertidal zone who allow shellfish harvesters access to that area. To qualify, property owners must apply annually by April 1 with their local assessor, submitting proof of the access agreement. The exemption applies to property tax years beginning on or after April 1, 2026, and remains in effect until the owner notifies the assessor to discontinue it. Applications are confidential and not publicly accessible, though the State Tax Assessor may review them upon request.