Maamaksuseaduse muutmise seadus kodualuse maa maksuvabastuse taastamiseks

This is a bill before Estonia's parliament, the Riigikogu, that would amend the Land Tax Act to restore a tax exemption for homestead land (kodualune maa), meaning the plot of land on which a private home stands. Based on its title, it reverses an earlier removal of this exemption. The bill was referred to the Finance Committee. This summary is based on metadata only, not the full legislative text. The bill would mainly affect owners of residential land in Estonia, who could pay less or no land tax on the land under their homes if it passes. Local governments, which collect land tax, could see changes to their revenue. The exact scope and conditions depend on the full text, which should be checked.