Relating to: property tax exemption for health education and fitness charitable organization. (FE)

SB 370 would create a property tax exemption for nonprofit health education and fitness organizations that meet specific criteria. To qualify, an organization must be IRS 501(c)(3) exempt (with IRS confirmation by March 2009), operate only one facility for community health/fitness services, offer financial assistance to all community members, and provide free services to households with a deployed U.S. military member. The exemption applies to all property used for these purposes and takes effect for tax assessments starting January 1, 2026. This bill directly affects qualifying nonprofits serving community health needs and military families through tax relief on their facilities.