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2009 SESSION

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HB 2098 Real property tax; agricultural use assessment. 

Introduced by: Robert D. Orrock, Sr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION:

Real property tax; agricultural use assessment.  Provides that real property that is otherwise devoted to a use qualifying it for special land use assessment (i.e. agricultural, horticultural, forest, or open-space) does not lose such designation solely because (i) a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, or (ii) utility lines are located on the property.  In addition the bill provides that, in determining whether real property qualifies for special land use assessment, zoning designations and special use permits shall not be the sole considerations.

SUMMARY AS PASSED:

Real property tax; agricultural use assessment.  Provides that real property that is otherwise devoted to a use qualifying it for special land use assessment (i.e. agricultural, horticultural, forest, or open-space) does not lose such designation solely because (i) a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, or (ii) utility lines are located on the property.  In addition the bill provides that, in determining whether real property qualifies for special land use assessment, zoning designations and special use permits shall not be considered.

SUMMARY AS PASSED HOUSE:

Real property tax; agricultural use assessment.  Provides that real property that is otherwise devoted to a use qualifying it for special land use assessment (i.e. agricultural, horticultural, forest, or open-space) does not lose such designation soley because (i) a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, or (ii) utility lines are located on the property.  In addition the bill provides that, in determining whether real property qualifies for special land use assessment, zoning designations and special use permits shall not be considered.

SUMMARY AS INTRODUCED:

Real property tax; agricultural use assessment.  Provides that real property that otherwise qualifies for agricultural use assessment is not disqualified because (i) rock, gravel, or sand is extracted from a portion of it, or (ii) energy power lines stretch across it.