Virginia 2024 Regular Session

Virginia Senate Bill SB483

Introduced
1/9/24  
Refer
1/9/24  
Report Pass
2/6/24  
Engrossed
2/8/24  
Refer
2/14/24  
Report Pass
2/19/24  
Enrolled
2/27/24  
Chaptered
3/14/24  

Caption

Tangible personal property tax; exemption for indoor agriculture equipment and machinery.

Impact

If enacted, SB483 would significantly impact state laws concerning the taxation of agricultural equipment and facilities, which could encourage investment in indoor farming. The legislative adjustments could lead to a more favorable environment for farmers and agricultural businesses operating in controlled environments, allowing them to allocate resources more effectively towards operational enhancements rather than taxes on the equipment. This amendment could foster growth in this sector and may incentivize further advancements in agricultural practices.

Summary

SB483 proposes amendments to the existing legislation on taxation related to tangible personal property, specifically focusing on exemptions for indoor agriculture equipment and machinery. The bill seeks to enhance the viability of indoor farming operations by removing financial barriers imposed by taxation on necessary agricultural tools and facilities. This reflects an increasing recognition of the role of innovative farming techniques in state agriculture and the importance of supporting agricultural technology.

Sentiment

The sentiment surrounding SB483 appears to be largely positive among supporters who advocate for the modernization of agricultural practices and alleviating the burden of taxation on farmers. Proponents argue that easing financial pressures through tax exemptions will facilitate a shift towards more sustainable and productive farming methods. However, there are potential concerns regarding how these fiscal changes could affect state revenue and the equitable treatment of different types of agricultural enterprises in the long run.

Contention

Notable points of contention arise from fears that the tax exemptions may prioritize indoor farming over traditional agricultural methods, raising questions about fairness and resource allocation across different types of farming operations. Critics may express concerns that such exemptions could lead to disparities in treatment between various agricultural sectors, potentially disadvantaging those who rely on conventional farming approaches. These discussions highlight the broader conversation about the future direction of agriculture in the state and the importance of inclusive policies that support all forms of farming.

Companion Bills

VA HB384

Similar To Tangible personal property tax; exemption for indoor agriculture equipment and machinery.

VA HB1429

Similar To Tangible personal property tax; exemption for indoor agriculture equipment and machinery.

Similar Bills

VA HB384

Tangible personal property tax; exemption for indoor agriculture equipment and machinery.

VA HB1429

Tangible personal property tax; exemption for indoor agriculture equipment and machinery.

VA HB1295

Personal property tax; locality may exempt farm machinery and farm implements.

VA HB1295

Personal property tax; locality may exempt farm machinery and farm implements.

VA HB1486

Personal property tax; farm machinery and farm implements.

MN SF1541

Grain bins and related construction material, supplies and tractor tires sales and use tax exemption

MN HF978

Sales and use tax exemption for grain bins and related construction materials and supplies and tractor tires provided.

MT HB108

Eliminate reference to personal property farm manual for property tax purposes