SB 23 allows local governments to approve more land splits than state law currently permits. For the first 10 acres, owners can create up to 4 lots for one year, then up to 10 lots after that if the local government agrees. Larger parcels can be divided further if certain conditions are met, such as keeping a large portion intact or avoiding new driveways on main roads. The bill aims to give landowners and local governments more flexibility, potentially increasing housing options.