Bill Summaries: H880 (2017-2018 Session)

Tracking:
  • Bill H 880 (2017-2018)
    Summary date: May 23 2017 - View summary

    House committee substitute makes the following changes to the 1st edition.

    Deletes all provisions of 1st edition and replaces it with the following.

    Amends GS 105-277.3. Amends caption to read Agricultural, horticultural, forestland, and beekeeping land--Classifications. Designates beekeeping landas a special class of property, as authorized under the North Carolina Constitution, to be appraised, assessed, and taxed under GS 105-277.2 through GS 105-277.7. Defines beekeeping landin terms of requirements of ownership, tract size, income requirements, number of hives, and operation under a sound management program. Provides that if a property owner provides forage for bees, and shows certification by a recognized agricultural agency within the county that the density of bee hives located on the property is appropriate for the size of the tract, then the land is operated under a sound management program.

    Effective for taxes imposed for taxable years beginning on or after July 1, 2017. If beekeeping land has met the requirements of GS 105-277.3, as amended, for the preceding three taxable years, the beekeeping land shall be appraised, assessed, and taxed under GS 105-277.2 through GS 105-277.7 for taxes imposed for taxable years beginning on or after July 1, 2017.
    Agriculture, Government, Tax
    GS 105
  • Bill H 880 (2017-2018)
    Summary date: Apr 24 2017 - View summary

    Amends GS 105-277.2(6) to add to the definition of sound management program, for purposes of property taxation, agriculture land used for beekeeping operations for which there has been a determination by the Department of Agriculture and Consumer Services providing the density of bee hives appropriate for the land for which the tax benefit is claimed.

    Amends GS 105-277.3(a) to define gross income for agricultural land used for beekeeping operations as including income from the sale of products from the hive other than honey and from pollination rentals, and makes other technical changes.

    Effective for tax years beginning January 1, 2017.  Agricultural land eligible under the act for the preceding three years shall be assessed at present-use value for the 2017 tax year.
    Agriculture, Government, Tax
    GS 105

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