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Committee keeps $250,000 excess-farm-business threshold, agrees to track donations and CPI language
Summary
Committee members agreed to preserve a $250,000 threshold (adjusted for inflation) in the excess-farm-business test, discussed explicitly including donations in the sales calculation, and deferred some current-use changes (sections 7–8) for further work while coordinating with House committee language.
Committee staff and members discussed changes in S.323 related to the excess farm business test and current-use rules.
Staff said the draft keeps a $250,000 threshold (adjusted for inflation) as an alternative test for an accessory on-farm structure permit; the committee agreed to use the consumer price index (CPI) for the inflation adjustment unless members prefer a CPI for food argument. “I think that’s probably the best inflator to use in situation,” staff said.
Members also discussed whether donated crops should count toward the $250,000 calculation. The committee indicated it would reference the donated-crops definition used in the land-use value appraisal section (and in current-use language) and highlighted the need to make donations traceable or tie them to an existing definition so they can be accepted for tax or appraisal purposes.
Separate proposed changes to the current-use program (section 7’s owner-notification requirement and section 8’s presumption that new structures on enrolled agricultural land are agricultural) were discussed and then removed from the bill for further work; members emphasized they will revisit those ideas in follow-up meetings.
No formal vote was taken during this session; staff said committee leadership expects to circulate revisions and attempt a committee vote the next day.
