S.Con.Res.106

Directing The State Farmland Evaluation Advisory Commission To Complete A Study On Taxation Of Farm Structures And Agricultural Land.

Final Passage·6/30/25
Draft Text

Delaware SCR106 directs the State Farmland Evaluation Advisory Commission to study and report on the taxation of farm structures and agricultural.

Delaware SCR106 instructs the State Farmland Evaluation Advisory Commission to complete a study on the assessment of property and structures used for agriculture, horticulture, and forestry. The study will consider how other states handle the taxation of these properties and structures. The Commission must submit a report detailing its findings and recommendations to the Governor, the General Assembly, and the Division of Legislative Services by March 2, 2026. The aim is to address the tax implications on the agricultural community, particularly small and medium-sized farm owners.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed both chambers · 40–0 · Jun 30, 2025
Current
Awaiting the Governor
Next
Signature or veto

Sponsors

DDDD
4
0
Democratic CaucusRepublican Caucus

Roll Call Votes

40 Yea

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0 Nay

Calendar

Jun 25, 2025

1:00 PM

Administration

History

Jun 30, 2025

House

Passed By House. Votes: 40 YES 1 VACANT

Jun 25, 2025

House

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

Jun 18, 2025

House

Assigned to Administration Committee in House