The proposed bill would amend current statutes regarding the reclassification and inspection of agricultural property by county assessors. Under the current law, assessors are required to conduct on-site inspections of agricultural properties and can reclassify them based on their findings. The new bill language would insert a provision that prohibits county assessors from reclassifying or conducting on-site inspections of agricultural property for four years after a property owner prevails in a property tax appeal, unless specific conditions occur, such as a change in use, property split, change in ownership or lease, or a taxable improvement.

Additionally, the bill would clarify the circumstances under which the four-year prohibition applies, detailing the conditions that would allow for an inspection or reclassification to occur. This change aims to provide property owners with more stability regarding their agricultural property classifications following a successful appeal, thereby reducing the frequency of assessments and potential reclassifications that could affect their tax obligations.

Statutes affected:
Introduced Version: 42-12155
Senate Engrossed Version: 42-12155