HB1282: Property Tax - Agricultural Accessory Use Improvements - Study and Report

Legislative Summary

Requiring the Department of Agriculture and the Department of Assessments and Taxation to jointly conduct a study of the assessment of agricultural accessory use improvements to review whether agricultural accessory use improvements should be assessed using a different methodology from improvements located on nonagricultural land; and requiring the departments to submit a joint report of their findings and recommendations to certain committees of the General Assembly by December 1, 2022.