Committee debates donated-crop valuation and permit thresholds in SB 323 draft

Mar 12, 2026

Lawmakers discussed adding equivalent-value donated-farm-crop language so donations count toward land-use value appraisal eligibility and debated switching from a 50%-of-sales test to a fixed inflation-adjusted dollar threshold, with concern such a change could let larger businesses qualify despite selling non-farm products.

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Committee members walked through accessory farm permit changes in draft 3.2 of SB 323, focusing on a new definition that would allow the equivalent value of donated farm crops to be counted when determining eligibility for land-use value appraisal.

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