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 Fiscal Notes
Committee: Ways and Means
Last Action: 5/13/2016 - Informal Calendar S Bills for Perfection--SB 596-Kraus, with SCS Journal Page:
Title: SCS SB 596 Calendar Position:
Effective Date: August 28, 2016

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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.