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2022 SESSION

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HB 1295 Personal property tax; locality may exempt farm machinery and farm implements.

Introduced by: Wendy W. Gooditis | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Personal property tax; farm machinery and farm implements. Provides that a locality may exempt from tangible personal property taxes certain farm machinery and farm implements, which shall include (i) freezer and refrigeration equipment for storage and sale of on-farm-produced meat, produce, and grain and (ii) season-extending vegetable hoop houses used for in-field production of produce.


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