Caroline supervisors direct staff to study removing personal-property tax on farm equipment

The Caroline County Board of Supervisors voted to direct county staff to prepare the upcoming budget showing the effect of removing the personal-property tax on farm equipment.

After public discussion and questions about fairness and who benefits from land-use classifications, supervisors voted 4-1 in favor of the action. A roll-call vote recorded supervisors Jeff Black, Floyd Thomas, Clay Forham and Jeff Seeley as voting "aye"; Supervisor Reggie Underwood voted "nay." The motion directs county staff to show the budget impact of eliminating the farm-equipment personal-property tax and to return with details on administration, revenue effect and related ordinance options.

Board members debated the equity and fiscal implications before the vote. Supervisor Underwood and others raised concerns that exemptions can shift tax burdens to other taxpayers and said staff needed time to analyze unintended consequences. Supervisor Underwood also noted the county's existing land-use rollback rules and the potential for leased land owners to receive tax advantages without contributing to local services.

Mr. Bassoon, the commissioner of the revenue, provided a figure for context: "The dollars, the last year's book, totals for the total of 2024 farm equipment tax dollars was $254,887.79," he said. Board members asked staff to compare the county's current five-year rollback method with a sliding-scale rollback allowed by state statute and to examine ownership-versus-leasing patterns among agricultural parcels.

The board did not adopt an ordinance or eliminate the tax at the meeting; it approved staff direction and asked for more detailed analysis as the county enters the budget process.

Ending: Staff will return to the board with revenue estimates, administrative recommendations and the options the board requested before any final ordinance change is made.