SB 596 – Adds the real property of a vineyard and related buildings to the definition of "agricultural and horticultural property" for property tax purposes

• Sponsor: Kraus
• LR Number: 4403S.04C
• Committee: Ways and Means
• Last Action: 5/13/2016 - Informal Calendar S Bills for Perfection--SB 596-Kraus, with SCS
• Title: SCS SB 596
• Effective Date: August 28, 2016

Current Bill Summary

SCS/SB 596 - This act provides that the definition of agricultural and horticultural property for purposes of property tax assessments includes the real property of a vineyard and any building used in connection with the vineyard, including any building used for processing or storing wine, if the building is part of premises designated as a bonded winery and the building is not used as an event facility, tasting room, or restaurant.

DOMENIC SITA