SB 86 – 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: 0035S.01I
• Committee: Agriculture, Food Production and Outdoor Resources
• Last Action: 1/30/2017 - Hearing Conducted S Agriculture, Food Production and Outdoor Resources Committee
• Effective Date: August 28, 2017

Current Bill Summary

SB 86 - 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.

This act is identical to SCS/SB 596 (2016).

JOSHUA NORBERG