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House Taxation committee approves new "sustenance use" land class in HB 27, passes 11-10
Summary
The House Taxation Committee on executive action approved House Bill 27 as twice amended, adding a new "sustenance use" property classification for small, household-focused food production and setting valuation rules for the residence and underlying acre. The measure passed 11-10.
House Taxation Committee Chair Fielder on a voice and roll-call sequence reported that House Bill 27, as amended twice, passed the committee by a vote of 11 to 10.
The bill establishes a new "sustenance use" classification for parcels under 640 acres that are primarily devoted to growing fruits, vegetables, grains or raising livestock for personal household consumption or noncommercial community food sharing, with limits on surplus income and special valuation rules for the land and residence.
Megan Moore, committee staff, told members the principal change in…
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