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Clarify Property Tax Exemption Silvicultural Equipment

Concerning a clarification of the exemption from property tax of silvicultural equipment.
2017 Regular Session
Fiscal Policy & Taxes
Bill Summary

Current law exempts 'agricultural and livestock products' from the levy and collection of property tax and defines 'agriculture', for purposes of applying the exemption, to include silviculture. Current law also exempts 'agricultural equipment which is used on the farm or ranch in the production of agricultural products' from the levy and collection of property tax.

The bill repeals the current exemption and instead clarifies that agricultural equipment includes silviculture personal property that is designed, adapted, and used for the planting, growing, maintenance, or harvesting of trees in a raw or unprocessed state.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/02/2017 Signed Act PDF
    05/18/2017 Final Act PDF
    05/09/2017 Rerevised PDF
    05/08/2017 Revised PDF
    05/05/2017 Reengrossed PDF
    05/04/2017 Engrossed PDF
    04/26/2017 Introduced PDF

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details