Concerns assessment of farmland for property tax purposes.
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Progress
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- Introduced
- Passed Senate
- Passed General Assembly
- To Governor
- Became Law
Overview
This bill amends the Farmland Assessment Act of 1964 to clarify when roll-back taxes are assessed on farmland. It states that simply ceasing agricultural or horticultural use will not trigger roll-back taxes unless the land is actively converted to a non-agricultural or non-horticultural use. The bill also introduces a hardship exemption process, allowing landowners to petition for an exemption from roll-back taxes if their land is no longer used for agriculture or horticulture, and outlines the criteria assessors should consider when evaluating these petitions.
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