Chapter 115, (2026 Laws): Effective date January 1, 2027.
Session
2026R1
Introduced
Feb 2, 2026
Primary Sponsor
Shelly Boshart Davis· primary
Summary
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</b> </i>] <b>Allows property tax special assessment for land under processing facilities.</b> Clarifies<b>, for purposes of the special assessment,</b> the meaning of "preparing" products or by-products raised for human or animal use on a farm unit for purposes of the definition of "farm use."