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Committee debates requiring counties to use and update farmland assessment modifiers; amendment pulled for further work
Summary
Senate Bill 2,367 would require counties to develop and use a schedule of modifiers to adjust farmland assessments; committee members debated adding an owner-application requirement and how to monitor changes, then withdrew the motion and asked for further drafting work.
Senate Bill 2,367 drew extended discussion in the Finance and Taxation Committee about whether all counties should be required to use a common schedule of assessment modifiers for farmland and how to handle changes to modifiers over time.
The bill language, as described by committee members, directs county directors of tax equalization to develop and use a schedule of modifiers to adjust farmland values. A committee member reviewed the list of modifiers currently used in some counties — including…
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