Exemption—Film studio facilities
This exemption was established to encourage the development of eligible film studio facilities to boost economic growth, promote diversification, and support local workforce development. The exemption program grants 20 years of property tax relief on the assessed building value of a qualifying studio. To qualify, an owner must invest at least $100 million, build on 10+ acres of government‑owned land, stay in good standing with the State, and meet ongoing commitments to local workforce development, prevailing wages, and crediting the studio name in all productions made onsite.
