Relates to assessment relief for victims of a local or major disaster

This bill allows eligible municipalities (like towns, cities, or school districts) to provide property tax relief to homeowners and qualifying small businesses affected by major or local disasters. It defines "eligible property" as residential homes with up to three units (or small businesses owned and occupied by the owner) that suffered damage during a declared disaster. Municipalities can set a minimum damage threshold (capped at 50% of property value) and a maximum tax relief amount through local laws, ordinances, or resolutions. Relief applies to tax rolls based on pre-disaster valuations, but properties transferred after the disaster cannot qualify. The bill creates a framework for local governments to implement this assistance after disasters, without requiring automatic state-level action.