Bills › 88th General Assembly
Providing a property tax exemption for land used to produce food within the limits of a city
Topics:TaxesProperty taxes
Where it is now
- Done: IntroducedFebruary 26, 2019
- Done: SubcommitteeFebruary 26, 2019
- Stopped: House committeeDied when the General Assembly ended
- Next: Passes the House
- Next: Senate committee
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill provides a property tax exemption for property located within a city and certified as an urban farm by a city council pursuant to an ordinance. The ordinance cannot be adopted if another affected taxing entity objects. The property must be owned by or leased to a nonprofit entity which must use the property to produce food use by, sale to, or otherwise distributed to a nonprofit organization such as a food bank or emergency feeding organization recognized by the department of revenue. A lease must be for at least five years and the exemption applies until the lease expires or until the property is decertified.
Read the full explanation
A lease may be renewed or extended and, if the property is still eligible, the exemption continues. The ordinance may provide that upon decertification, the exemption is disallowed and the amount of the property taxes that had been exempted shall be entered against the property on the tax list for the current year.7.7 provides that for a property tax credit or exemption enacted on or after January 1, 1997, if a state appropriation made to fund the credit or exemption is not sufficient to fully fund the credit or exemption, the political subdivision shall be required to extend to the taxpayer only that portion of the credit or exemption estimated by the department of revenue to be funded by the state appropriation.
House subcommittee
Named January 22, 2020. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Family tree
88th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- HF 347 Providing a property tax exemption for land used to produce food within the limits of a ci…89th General Assembly · In committeeNearly identical
Matched by wording or an identical title.