2005 House Joint Resolution B

Revise farm property tax assessments

Introduced in the House

Jan. 27, 2005

Introduced by Rep. Dave Hildenbrand (R-86)

To place before voters in the next general election a Constitutional amendment to require agricultural land to be assessed for property tax purposes at a level determined by its agricultural use value, not its "highest and best use." The legislature would be required to provide a way to adjust the taxable value if the property is taken out of agricultural use. See also House Bill 4073.

Referred to the Committee on Tax Policy