SJR10 • 2025

DIRECTING THE STATE FARMLAND 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: 2025-06-12
Official status: Senate Agriculture 6/12/25
Effective date: Not listed

Plain English Breakdown

The official source material does not specify that the resolution aims to make farm taxes fairer for small and medium-sized farmers, even though it mentions tax implications for these groups.

Study on Farm Taxation

This resolution directs the State Farmland Advisory Commission to study how other states tax farm buildings and land used for farming, horticulture, and forestry, and report their findings by March 2, 2026.

What This Bill Does

Tells the State Farmland Advisory Commission to look at how other states tax farms and related structures.
Asks the commission to report their findings and suggestions by March 2, 2026.

Who It Names or Affects

The State Farmland Advisory Commission

Terms To Know

State Farmland Advisory Commission: A group that decides the value of land used for farming, gardening, and forestry.
Horticulture: The art and science of growing plants like flowers, fruits, and vegetables.

Limits and Unknowns

Does not change current tax laws.
Only directs the commission to study other states' practices; it does not set new rules for Delaware.

Bill History

2025-06-12 Delaware General Assembly
Introduced and Assigned to Agriculture Committee in Senate

Official Summary Text

DIRECTING THE STATE FARMLAND ADVISORY COMMISSION TO COMPLETE A STUDY ON TAXATION OF FARM STRUCTURES AND AGRICULTURAL LAND.
This Joint Resolution directs the State Farmland Advisory 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 & Rep. Harris

DELAWARE STATE SENATE

153rd GENERAL ASSEMBLY

SENATE JOINT RESOLUTION NO. 10

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

WHEREAS, the State Farmland 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 and the House of Representatives of the 153

General Assembly of the State of Delaware, with the approval of the Governor, 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 Joint Resolution directs the State Farmland Advisory 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