Relating to property taxation; prescribing an effective date.

Defines "solar project" to mean photovoltaic solar power generation facility and land on which facility is located. Requires county with population of less than 775,000, upon request of owner or person in possession or control of solar project, to enter into agreement pursuant to which property constituting solar project is exempt from property taxation and becomes subject to fee in lieu of taxes. If solar project is located within incorporated city, requires city and county to enter into agreement. ] Repeals exemption for property of company constituting certain communication services infrastructure. Allows property tax credit to company in amount invested in property capable of being used solely to provide certain communication services and that would not have been invested but for availability of repealed exemption. ] Notwithstanding repeal, allows exemption for one property tax year for property of company that, before January 1, 2018, began operating project that qualified for exemption. Adjusts sunset date for property tax exemption for low income rental housing. Takes effect on 91st day following adjournment sine die.