This bill modifies provisions related to property tax assessment under the Urban Farming Assessment Act.
This bill:
- allows for land to qualify for urban farming assessment based on gross sales in addition to qualifying based on agricultural production;
- provides for land to continue to qualify for urban farming assessment based on gross sales upon failing to meet certain timing requirements;
- requires an applicant for urban farming assessment to submit documentation to the county assessor demonstrating the land meets the agricultural production or gross sales requirements;
- clarifies that a portion of land may qualify for urban farming assessment even if other portions of the land do not qualify;
- repeals the requirement for an owner of land approved for urban farming assessment to submit an annual renewal application;
- establishes circumstances under which a county assessor may request additional information from an owner of land approved for urban farming assessment; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 59-2-1702, 59-2-1703, 59-2-1704, 59-2-1706, 59-2-1707
Substitute #1: 59-2-1702, 59-2-1703, 59-2-1704, 59-2-1706, 59-2-1707
Substitute #2: 59-2-1702, 59-2-1703, 59-2-1704, 59-2-1706, 59-2-1707