Introduced Senate Bill (S)

Authored by

DIGEST

Property tax deductions. Provides that a taxpayer is entitled to a property tax deduction equal to 100% of the assessed value of land that meets the following conditions: (1) The land is assessed as agricultural land. (2) The land is located within a clear sight triangle of the intersection of two or more roads, as determined under a report published by the Federal Highway Administration. (3) The intersection is not controlled by a traffic signal. (4) During the year containing the assessment date, the land will not contain: (A) any crops that typically exceed a height of three feet; or Property tax deductions. Provides that a taxpayer is entitled to a property tax deduction equal to 100% of the assessed value of land that meets the following conditions: (1) The land is assessed as agricultural land. (2) The land is located within a clear sight triangle of the intersection of two or more roads, as determined under a report published by the Federal Highway Administration. (3) The intersection is not controlled by a traffic signal. (4) During the year containing the assessment date, the land will not contain: (A) any crops that typically exceed a height of three feet; or (B) any other vegetation or structures, signs, fences, walls, or obstructions that exceed a height of three feet. ... View more