Provides up to five years for land used for new or experimental crops to meet farmland assessment income requirements.
Establishes Farmland Assessment Review Commission to annually review and recommend changes to farmland assessment program, as necessary to ensure fair, equitable, and uniform Statewide application and enforcement of program requirements and allocation of program benefits.
Authorizes farmland assessment for forested lands and woodlands devoted to the production of USDA designated specialty crops; exempts such lands from woodland management plan requirement.
Authorizes farmland assessment for forested lands and woodlands devoted to the production of USDA designated specialty crops; exempts such lands from woodland management plan requirement.
Changes certain allocations and amounts of constitutionally dedicated CBT revenues for Fiscal Year 2026 and thereafter; authorizes Garden State Preservation Trust and local governments to acquire lands in urban areas for agricultural or horticultural purposes.
Changes certain allocations and amounts of constitutionally dedicated CBT revenues for Fiscal Year 2026 and thereafter; authorizes Garden State Preservation Trust and local governments to acquire lands in urban areas for agricultural or horticultural purposes.
Establishes Farmland Assessment Review Commission to annually review and recommend changes to farmland assessment program, as necessary to ensure fair, equitable, and uniform Statewide application and enforcement of program requirements and allocation of program benefits.
An Act To Amend Title 9 Of The Delaware Code Relating To Assessments And Taxation Of Structures Located On Land In Agricultural, Horticultural, And Forest Use.