An Act establishing a local option to exempt fishermen from property taxes

This bill would allow local governments (such as towns or cities) to choose whether to exempt property owned by fishermen from local property taxes. If a municipality adopts this option, fishermen who own qualifying property within that area would not pay property taxes on it. The exemption is optional for communities, meaning each locality can independently decide whether to implement it without state mandate. It directly affects local governments and fishermen who own property in communities that choose to offer the tax relief.