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 Fiscal Notes
Committee: Agriculture, Food Production and Outdoor Resources
Last Action: 1/30/2017 - Hearing Conducted S Agriculture, Food Production and Outdoor Resources Committee Journal Page:
Title: Calendar Position:
Effective Date: August 28, 2017

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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