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SB 251 - This act changes the classification of certain watercraft from personal property to real property for property tax purposes. To be classified as real property, the watercraft must: be the temporary or permanent residence of the taxpayer; have kitchen, bath, and toilet facilities; have a sleeping area; be registered as a watercraft by the state; and be eligible for the home mortgage deduction on the taxpayer's federal income tax return. This act is similar to House Bill 1647 (2010). JASON ZAMKUS
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