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.