Budget & Taxes (Agriculture)

Senate Joint Resolution 27 urges the United States Congress to take action regarding livestock brucellosis vaccinations. The resolution highlights the impact of brucellosis on cattle and bison, the lack of affordable treatments, and a current shortage of the only U.S.-produced vaccine. It asks Congress to enact legislation that expands vaccine availability, requires assistance to states for rapid outbreak response, and provides funding for preventative vaccination programs.

This bill (LC 3134) proposed creating a tax credit for agricultural businesses in the state. It would have directly affected farmers and agricultural operations by potentially reducing their state tax liability. The key provision would have been establishing a specific credit amount or percentage for qualifying agricultural income or expenses. However, the bill never advanced beyond the drafting stage, as its draft was placed on hold in February 2025 and ultimately died in process on May 27, 2025.

HB 27 revises the criteria for classifying land as agricultural for property tax valuation. The bill introduces an application and review process for certain agricultural properties, moving away from automatic classification. It also increases the required annual gross income for parcels between 20 and 160 acres to qualify as agricultural land. Furthermore, it establishes a new "idle land" classification with a revised tax rate, replacing the prior "nonqualified agricultural property" classification, directly affecting property owners with these land types.

House Bill 411 (HB 411) exempts agricultural property from local property tax levies that are used to fund open space initiatives. This means that owners of land classified as agricultural will no longer be required to pay the portion of their property taxes designated for open space purposes. The bill also allows counties to reduce any open space payments made to agricultural properties that are now exempt from these levies. This change applies retroactively to property tax years beginning on or after January 1, 2025.