This bill aims to eliminate the Agricultural Land Assessment Implementation and Oversight Advisory Task Force and transfer its responsibilities to the Department of Revenue. The bill amends existing laws to allow the Department to promulgate rules regarding the assessment of agricultural land without the need for input from the now-repealed task force. Specifically, it modifies sections 10-6-124, 10-6-128, and 10-6-129, replacing references to the task force with the department and establishing new reporting requirements. The department is now required to provide an annual report to the Taxation Committees in both the Senate and House of Representatives regarding agricultural income value data.

Additionally, the bill repeals sections 10-6-134 and 10-6-135, which previously outlined the structure and responsibilities of the Agricultural Land Assessment Implementation and Oversight Advisory Task Force. The amendments also clarify the process for contracting with qualified entities to maintain a database for agricultural income valuation, ensuring that the data used for assessments is based on a comprehensive eight-year period while discarding the highest and lowest income years. Overall, the bill streamlines the assessment process for agricultural land by centralizing authority within the Department of Revenue and eliminating the advisory task force.

Statutes affected:
Introduced, 02/03/2026: 10-6-124, 10-6-128, 10-6-129, 10-6-134, 10-6-135