Bill > LB484

This bill modifies the legal definition of agricultural and horticultural land for property tax assessment purposes by clarifying and expanding the existing statutory language. The bill removes a previous provision that excluded land used for commercial purposes like solar or wind farms from being classified as agricultural or horticultural land, and instead provides more comprehensive definitions. It specifies that agricultural or horticultural land means a parcel primarily used for agricultural or horticultural production, excluding land associated with buildings or structures. The bill defines agricultural or horticultural purposes as commercial production of plants or animal products in a raw or unprocessed state, and includes lands under conservation easements or enrolled in federal or state programs that remove land from agricultural production. The legislation also defines farm home sites and farm sites, and importantly, states that determining whether land is primarily agricultural or horticultural should not depend on whether the land is platted, subdivided, or has infrastructure improvements. By making these definitional changes, the bill aims to provide clearer guidance for property tax assessment of agricultural and horticultural lands.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59666