Determination of agricultural land for taxation.

2017
STATE OF WYOMING
17LSO-0258
Introduced
1.2

HOUSE BILL

NO.

HB0067

Determination of agricultural land for taxation.

Sponsored by:
Representative(s) Madden

A BILL

for

AN ACT relating to ad valorem taxation; requiring revenues from specified agricultural land to represent a portion of the owner's gross income as specified; requiring documentation; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 39
‑
13
‑
103(
b)(x)
(B)(II), (III), (IV)(intro) and (C)
is amended to read:

39
‑
13
‑
103
.

Imposition.

(b)

Basis of tax. The following shall apply:

(x)

The following shall apply to agricultural land:

(B)

Contiguous or noncontiguous parcels of land under one (1) operation owned or leased shall qualify for classification as agricultural land if the land meets each of the following qualifications:

(II)

The land is not part of a platted subdivision,
except for a parcel of

unless the parcel is
thirty
‑
five (35) acres or more
which

and
otherwise qualifies as agricultural land

as provided in this section
;

(III)

If the land is
not leased land, the owner of the land has derived annual gross revenues of not less than five hundred dollars ($500.00) from the marketing of agricultural products, or if the land is leased land the lessee
less than thirty
‑
five
(35)
acres, or is thirty
‑
five
(35)
acres or more and part of a platted subdivision, t
he owner
of the
land

shall provide
proof to the county assessor through federal tax documents from the immediately preceding year that the owner

has derived annual gross revenues
of not less than one thousand dollars ($1,000.00)

from the marketing of agricultural products

from
active agricultural production, or from leasing to
another person for agricultural production,
which revenues

from agricultural production
represent at least thirty
‑
three and one
‑
third percent (33 1/3%) of the owner's
gross annual income
that is earned in Wyoming
; and

(IV)

The land has been used or employed, consistent with the land's size, location and capability to produce as defined by department rules and the mapping and agricultural manual published by the department
, primarily in an agricultural operation,
or the land does not meet this requirement and the requirement of subdivision (III) of this subparagraph because the producer:

(C)

If needed,

In addition to the documentation requirements of subparagraph (B
)(
III) of this paragraph,
the county assessor may require the producer to provide a sworn affidavit affirming that the land meets the requirements of this paragraph. When deemed necessary, the county assessor may further require
additional

supporting documentation.

Section
2
.

This
act is effective July 1,
201
7
.

(END)

1
HB0067