SF No. 318 requires that a county abate the state general levy on personal property that is part of certain natural gas pipelines. To qualify for the abatement, construction of the intrastate natural gas transportation or distribution pipeline system must have commenced after January 1, 2018, and provide service to an area outside the seven-county metropolitan area and in which the majority of households or businesses lacked access to natural gas distribution systems as of January 1, 2018. The abatement is limited to 12 years, provided that once a property no longer qualifies, it may not subsequently qualify.

Effective beginning with taxes payable in 2021.