Bill Summary for S 615 (2017-2018)

Summary date: 

Jun 26 2017

Bill Information:

View NCGA Bill Details2017-2018 Session
Senate Bill 615 (Public) Filed Tuesday, April 4, 2017
Intro. by B. Jackson, Sanderson, Brock.

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Bill summary

House committee substitute makes the following changes to the 3rd edition.

Directs the Agriculture and Forestry Awareness Study Commission to study the type of activities that constitute agritourism when conducted on a bona fide farm, and other relevant matters related to agritourism, in addition to the currently specified subjects. Makes conforming changes.

Makes amendment to GS 105-277.3 (Agricultural, horticultural, and forestland--Classifications), effective when it becomes law (was, effective for taxes imposed for taxable years beginning on or after July 1, 2017).

Modifies proposed amendment to GS 105-277.4(c), which specifies which events disqualify a tract of land for present-use classification under that subdivision. Further provides that if only part of the land loses its eligibility for present-use value classification under that subdivision, the assessor must determine the qualification of the remaining land for present-use value classification. Makes all changes in the act to GS 105-277.4(c) effective for taxes imposed for taxable years beginning on or after July 1, 2018 (was, July 1, 2017).

Makes an organizational change.

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