SB 86
Adds the real property of a vineyard and related buildings to the definition of "agricultural and horticultural property" for property tax purposes
LR Number:
Last Action:
1/30/2017 - Hearing Conducted S Agriculture, Food Production and Outdoor Resources Committee
Journal Page:
Calendar Position:
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).