Brief Summary of Bill
- Allows non-adjoining multiple parcels to be combined to meet the 20 acre threshold for current use valuation under the farm and agricultural classification as long as the parcels are part of a single, integrated farming operation.
- Clarifies that individual parcels combining to meet the 20 acre threshold for current use valuation under the farm and agricultural classification do not have to directly produce gross income as long as the single, integrated farming operation generates cash income by producing one or more agricultural products.
- Allows land included in the implementation of a work plan under the state voluntary stewardship program to qualify as farm and agricultural land.
- Increases the 20 percent cap on incidental uses for farm and agricultural land to 25 percent.
- Clarifies the use of housing and principal residences qualifying for current use valuation where the housing or residence relates to the operation of farm and agricultural lands.