Relates to tax exemptions for properties in violation of zoning laws

S 5841 prohibits property tax exemptions for buildings or land used in violation of local zoning laws. This directly affects property owners who use their land for purposes not permitted by their municipality's zoning regulations, such as operating a business in a residential-only zone. The bill amends the real property tax law to explicitly deny tax exemptions when a property's use conflicts with applicable zoning rules. It takes effect immediately upon enactment and is currently pending in the Local Government committee.