KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Delaware

SCR106 • 2025

DIRECTING THE STATE FARMLAND EVALUATION ADVISORY COMMISSION TO COMPLETE A STUDY ON TAXATION OF FARM STRUCTURES AND AGRICULTURAL LAND.

DIRECTING THE STATE FARMLAND EVALUATION ADVISORY COMMISSION TO COMPLETE A STUDY ON TAXATION OF FARM STRUCTURES AND AGRICULTURAL LAND.

Agriculture Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Hoffner
Last action
2025-06-30
Official status
Passed 6/30/25
Effective date
Not listed

Plain English Breakdown

The candidate explanation included 'Farm owners in Delaware' as affected parties, but there was no evidence in the official source material that farm owners are directly impacted by this resolution. The bill only directs a study and does not specify direct impacts on individual farmers.

Study on Farm Taxation

This resolution asks the State Farmland Evaluation Advisory Commission to study how other states tax farm buildings and land used for farming, gardening, and forests.

What This Bill Does

  • Tells the State Farmland Evaluation Advisory Commission to do a study.
  • The study will look at how other states assess property and structures devoted to agricultural, horticulture, and forest use.
  • Requires the commission to report its findings and suggestions by March 2, 2026.

Who It Names or Affects

  • State Farmland Evaluation Advisory Commission

Terms To Know

Farmland Evaluation Advisory Commission
A group that decides the fair value of land used for farming, gardening, and forests.

Limits and Unknowns

  • The resolution does not change current tax laws.
  • It only asks for a study and recommendations by March 2, 2026.
  • No further action is required from the General Assembly after passing this resolution.

Bill History

  1. 2025-06-30 Delaware General Assembly

    Passed By House. Votes: 40 YES 1 VACANT

  2. 2025-06-25 Delaware General Assembly

    Reported Out of Committee (Administration) in House with 4 On Its Merits, 1 Unfavorable

  3. 2025-06-18 Delaware General Assembly

    Assigned to Administration Committee in House

  4. 2025-06-17 Delaware General Assembly

    Introduced in Senate

  5. 2025-06-17 Delaware General Assembly

    Passed By Senate. Votes: 21 YES

Official Summary Text

DIRECTING THE STATE FARMLAND EVALUATION ADVISORY COMMISSION TO COMPLETE A STUDY ON TAXATION OF FARM STRUCTURES AND AGRICULTURAL LAND.
This Concurrent Resolution directs the State Farmland Advisory Evaluation Commission to complete a study on how other states assess property and structures devoted to agricultural, horticulture, and forest use and report its findings and recommendations by March 2, 2026.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Sen. Hoffner & Rep. Carson

Reps. Bush, Harris

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE CONCURRENT RESOLUTION NO. 106

DIRECTING THE STATE FARMLAND EVALUATION ADVISORY COMMISSION TO COMPLETE A STUDY ON TAXATION OF FARM STRUCTURES AND AGRICULTURAL LAND.

WHEREAS, the State Farmland Evaluation Advisory Commission (Commission) is vested with the authority to determine the fair value of land based upon its productive capabilities when devoted to agriculture, horticulture, and forest use; and

WHEREAS, the State continues to wrestle with the tax implications of recent state wide assessments on property values and those assessments on the agricultural community, most notably small and medium sized farm owners; and

WHEREAS, other states have recognized and adopted ways to assess farm structures in an equitable manner that provides real estate tax relief to land that is being used for agriculture, horticulture, and forest use.

NOW, THEREFORE:

BE IT RESOLVED by the Senate of the 153

rd

General Assembly of the State of Delaware, the House of Representatives concurring therein, that the Commission shall complete a study on how to assess property and structures devoted to agriculture, horticulture, and forest use. The Commission’s study must consider how other states assess property and structures devoted to agriculture, horticulture, and forest use.

BE IT FURTHER RESOLVED that the Commission shall submit a report that details its findings and recommendations to the Governor, the General Assembly, and the Director and the Librarian of the Division of Legislative Services not later than March 2, 2026.

SYNOPSIS

This Concurrent Resolution directs the State Farmland Advisory Evaluation Commission to complete a study on how other states assess property and structures devoted to agricultural, horticulture, and forest use and report its findings and recommendations by March 2, 2026.

Author: Senator Hoffner