Relates to a property tax exemption for a farm operation certified for the production of organic crops

This bill creates a 3-year property tax exemption for farmland actively transitioning to organic production under USDA certification. It directly affects farms certified by USDA-accredited authorities for organic crop, livestock, or livestock product production. The exemption covers up to 50% of the farm's agricultural land value annually (or more in disaster years), requires the land to remain in agricultural use, and mandates annual reporting to the commissioner. Land must achieve full organic certification by the end of the 3-year period to maintain eligibility.