Introduced
by
To classify horse boarding and horse training facilities as agricultural real property, rather than commercial. Agricultural property is exempt from the local 18 mill school operating expense property tax, and is exempt from the Proposal A taxable value "pop-up" upon a transfer of ownership if it will still be used for agriculture.
Referred to the Committee on Tax Policy
Reported without amendment
Without amendment and with the recommendation that the bill pass.
Passed in the House 82 to 23 (details)
Referred to the Committee on Agriculture, Forestry, and Tourism
Reported without amendment
With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one that expands the agricultural tax status to also include game bird hunting preserves, and farming operations that harvest cervidae (deer, moose, or elk) born as part of the farming operation.
The substitute passed by voice vote
Passed in the Senate 31 to 6 (details)
To classify as agricultural real property, rather than commercial property, horse boarding and horse training facilities, game bird hunting preserves, and farming operations that harvest cervidae (deer, moose, or elk) born as part of the farming operation. Agricultural property is exempt from the local 18 mill school operating expense property tax, and is exempt from the Proposal A taxable value "pop-up" upon a transfer of ownership if it will still be used for agriculture.
Substitute offered
by
The substitute passed by voice vote
Passed in the House 80 to 23 (details)
To concur with the Senate-passed version of the bill, which expands the agricultural tax status to also include game bird hunting preserves, and farming operations that harvest cervidae (deer, moose, or elk) born as part of the farming operation.
Passed in the Senate 29 to 8 (details)
