Relates to a privately owned vacant property temporary public benefit use exemption

This bill would allow property owners in cities with over 1 million residents to temporarily exempt vacant lots from real estate taxes if used for public benefit purposes like community gardens, urban farms, or pop-up parks. The exemption requires at least 20 weekly hours of use during November-March and 25 hours during April-October. Property owners cannot receive any profit from these public uses to qualify for the exemption. The tax break applies only while the property serves the public benefit, ending if usage stops or profit is involved.