Imposes an additional tax surcharge on certain non-primary residence class one and class two properties in a city with a population of one million or more.
Creates a vacant property classification for vacant and blighted properties; allows for cities with a population of one million or more to levy an additional real property tax on vacant and blighted properties with funds raised from such taxes being used to address homelessness.
Provides that no interest shall accrue on taxes imposed by a city with a population of one million or more unless a tax appeals tribunal shall have made a determination within one year from the date a petition is filed.
Prohibits the construction or maintenance of energy storage systems capable of storing more than twenty kilowatt hours within five hundred feet of a school or dwelling in a city with a population of one million or more.