Relating to exemption for property of certain charitable retail stores; and prescribing an effective date.

Exempts from property taxation real and personal property, including inventory, of retail store owned by nonprofit corporation if retail store deals exclusively in donated inventory and operates with substantial support from volunteers and all net proceeds of retail store sales are donated to nonprofit corporation that provides animal rescue services, to manufacturer or provider of goods or services in return for which nonprofit corporation that provides animal rescue services receives equivalent value of goods or services, to entity that provides spaying and neutering services for pets of individuals in low-income households or to aid domesticated animals in furtherance of purpose for which nonprofit corporation that owns retail store was organized. Applies to property tax years beginning on or after July 1, 2017. Takes effect on 91st day following adjournment sine die.